2Assessment, R.R. 94a-95a.
PBK petitioned for reassessment on the ground thatthe workers for whom contributions were assessed were independent contractorsand thus did not qualify as employees under Section 4(
)(2)(B) of theUnemployment Compensation Law (Law), Act of December 5, 1936, Second Ex.Sess., P.L. (1937) 2897,
, 43 P.S. §753(
)(2)(B). A hearing ensuedbefore a hearing officer.Two witnesses testified: the unemployment compensation tax agent(Agent) who
audited PBK‟s records
and Kurbatov. In addition, the hearing officerreceived into evidence a packet of documents submitted by PBK.The Department subsequently issued a final decision holding the
workers were PBK‟
s employees. The Department made findings which may besummarized as follows.Kurbatov is the sole proprietor of PBK, a business engaged ininstallation of exterior insulation for commercial
Op., Finding of Fact (F.F.) No. 2. Companies contract with PBK for construction projects.F.F. No. 4. PBK hires individuals to complete the work on projects. F.F. No. 5.;Notes of Testimony (N.T.), 5/14/11, at 35-36. The size of the project determinesthe number of workers PBK hires. Id. Some workers work on the full project.
The Agent testified he did not perform assessments for the first quarter of each yearbecause the work involved outside construction, and he presumed the workers would not performoutside work during that time of year. Notes of Testimony (N.T.), 5/14/11, at 16.