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referee and an appeal to the Kentucky Unemployment Insurance
Commission, petitioner was denied benefits on the basis of
insufficient base period wages. Applying common-law factors
used in making such determinations, the Kentucky Unemployment
Insurance Commission found that “the services performed by * * *
[petitioner for the DOI] were performed as an independent
contractor” and that petitioner “was not an employee of” the DOI.
The decision of the Kentucky Unemployment Insurance
Commission is based in part upon petitioner’s employment
relationship with the DOI during the years in issue. For each of
those years the terms of that relationship are set forth in a
personal service contract. Among other things, each contract
provides for: (1) A term of 1 year, beginning on July 1 and
ending on June 30; (2) petitioner’s maximum annual fees for
services computed with reference to the maximum set on a daily
basis; and (3) reimbursement for traveling costs including a
fixed rate per diem amount depending, in part, upon distance
traveled. Each contract specifically provides:
The parties are cognizant that the State is liable for
Social Security employer’s contributions and for making
Social Security withholdings pursuant to 42 U.S. Code,
Section 418 [Section 218 of the Social Security Act],
relative to the compensation of the Second Party for
this contract.
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Last modified: May 25, 2011