| Matter of Professional Career Ctr., Inc. (Commissioner ofLabor) |
| 2013 NY Slip Op 02611 [105 AD3d 1219] |
| April 18, 2013 |
| Appellate Division, Third Department |
| In the Matter of The Professional Career Center, Inc.,Appellant. Commissioner of Labor, Respondent. |
—[*1] Eric T. Schneiderman, Attorney General, New York City (Mary Hughes of counsel),for respondent.
Appeal from a decision of the Unemployment Insurance Appeal Board, filedFebruary 7, 2011, which assessed the Professional Career Center, Inc. for additionalunemployment insurance contributions.
As the result of an audit, the Commissioner of Labor determined that theProfessional Career Center, Inc., which offers licensing and continuing education coursesto real estate salespersons, brokers and appraisers, was liable for additionalunemployment insurance contributions based upon remuneration paid to teachers. Thatdetermination was sustained upon administrative review, prompting this appeal.
"A determination identifying professional workers as employees will be upheld ifsubstantial evidence in the record demonstrates that the employer had control overimportant aspects of the services performed, even if the workers retain control over theirwork product and the means of crafting it" (Matter of Viig [Hello World Language Ctr.,Inc.—Commissioner of Labor], 66 AD3d 1064, 1065 [2009] [internalquotation marks and citations omitted]; see Matter of Concourse OphthalmologyAssoc. [Roberts], 60 NY2d 734, 736 [1983]). Here, Career Center concedes that theinstructors are integral to its operation. Furthermore, the evidence establishes that CareerCenter hires the instructors after ascertaining that they have the required statequalifications, pays them, and oversees the quality of the instructors based upon studentevaluations. Career Center also recruits the students; collects tuition; sets the classschedules; provides the classrooms, books and some equipment; provides substituteinstructors when [*2]necessary; and maintainsresponsibility for ensuring that the curriculum meets state standards. Together, thesefactors constitute substantial evidence that an employer-employee relationship exists,notwithstanding the existence of a consulting agreement identifying teachers asindependent contractors (see Matter of Concourse Ophthalmology Assoc.[Roberts], 60 NY2d at 736-737; Matter of Piano School of N.Y. City [Commissioner of Labor],71 AD3d 1358, 1359 [2010]; Matter of Viig [Hello World Language Ctr.,Inc.—Commissioner of Labor], 66 AD3d at 1065).
Rose, J.P., Spain, McCarthy and Egan Jr., JJ., concur. Ordered that the decision isaffirmed, without costs.