Great Northern Construction, Inc. v. Department of LaborAnnotate this Case
The Employment Security Board (ESB) affirmed a Department of Labor audit of appellant, Great Northern Construction (GNC). The Department's auditor concluded that GNC had improperly classified two of its workers as independent contractors rather than employees for the purposes of unemployment insurance taxes. In accordance with Vermont's Unemployment Compensation Law, the Department issued GNC an assessment for unpaid taxes from 2011 to 2014 plus interest and a penalty. GNC sought review of the assessment before an administrative law judge, who upheld the Department's tax assessment, and GNC appealed that decision to the ESB. The ESB concluded that the workers in question were not independent contractors but employees according to Vermont's statutory definition of the term. After review, the Supreme Court affirmed the ESB concerning one worker, but reversed as to the other.