February 4, 2023


512 Pine Acres Blvd 

Brightwaters Ny 11718 




The Chairperson,

State of Wisconsin Unemployment Compensation Appeals Board

UI Hearing Office

P.O. Box 7975

Madison, WI 53707

Fax: (608) 327-6498





With this letter, we wish to appeal the decision by the Department of Workforce Development, which held that one of our independent contractors was entitled to unemployment benefits. The letter, dated September 21, 2021, stated that the said contractor was entitled to benefits on the grounds that there was insufficient information to establish the contractor’s misconduct or substantial fault. 

We had entered an agreement with the independent contractor for the provision of editorial services. However, we terminated the contract when the contractor falsified business records and lied about the working hours. The contractor filed a Complaint at the Wisconsin Department of Workforce Development Unemployment. 

It is instrumental to note that when the Department of Workforce Development Unemployment was handling the case, the contractor failed to respond to the Department’s request for information. Consequently, the Department issued the said decision that held that the contractor was entitled to benefits due to the absence of sufficient information to prove the contractor’s fault. 

We appeal the Department’s decision on the ground that independent Contractors are not entitled to unemployment benefits. In cases of unemployment compensation situation, a company or an individual must meet certain statutory qualifications to be considered an employer or an employee. Keeler v. LIRC, 154 Wis.2d 626, 453 N.W.2d 902 (Ct.App. 1990). We contend that in order to collect unemployment benefits, an individual must have been employed by an employer who was paying into unemployment insurance. That is, the person must have been an actual employee of someone (a “W2 employee” or “W2 worker”). Wis. Stat. § 108.065 provides for the determination of an employer.  Notably, “[w]ith regard to section 108.065, the language also is clear and unambiguous on its face. Before an [entity] will be considered an “employer” of an individual, the [entity] must be ‘taxed under the federal unemployment tax act (26 U.S.C. § 3301 to 3311)’ on the basis of that individual’s employment.” Tri-State Home Improvement v. LIRC, 107 Wis.2d 748, 322 N.W.2d 700 (Ct.App. 1982), aff’d, 111 Wis.2d 103, 104-05, 330 N.W.2d 186 (1983). (Emphasis added).  

Besides, there are various factors evidencing an independent contractor states. One of these factors is the employer’s right to terminate a contract or discharge the contractor. See Singer Manufacturing Co. v. Rahn, 132 U.S. 518, 623 (1889).

In the instant action, we were not paying any tax under the federal unemployment tax act (26 U.S.C. § 3301 to 3311) on the basis of that independent contractor’s engagement with us. Also, we reserved the right to terminate the contract and/or discharge the contractor. And that the contract was lawfully terminated because the contractor falsified crucial information. 

We therefore serve this letter as a formal request for appeal hearing of the Department’s decision. 




512 Pine Acres Blvd 

Brightwaters Ny 11718 


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