August 9, 2010
NEW JERSEY DEPARTMENT OF LABOR AND WORKFORCE DEVELOPMENT, PETITIONER-RESPONDENT,
GRAHAM-WHITE ASSOCIATES, INC., T/A THE MASSAGE CENTER, RESPONDENT-APPELLANT.
On appeal from the Department of Labor and Workforce Development, Docket No. 08-0022.
NOT FOR PUBLICATION WITHOUT THE APPROVAL OF THE APPELLATE DIVISION
Submitted July 6, 2010
Before Judges Skillman and Wefing.
Appellant Graham-White Associates, Inc., t/a The Massage Center, appeals from a final decision of the Commissioner of Labor and Workforce Development, issued March 2, 2009, which determined that the massage therapists who worked at appellant's facility were employees within the intent of the Unemployment Compensation Law, N.J.S.A. 43:21-1 to -24.30, and ordered appellant to pay the Department of Labor and Workforce's assessments of unpaid contributions to the unemployment compensation fund and State disability benefits fund for the period from January 1, 2000 through December 31, 2004. We affirm substantially for the reasons set forth in the Commissioner's final decision.
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