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Myla Ruth N.


SSS vs. CA


SSS and petitioners filed with the Social Security Commission seeking to be declared as employees of
COSMOS. The petitioners here are peddlers of Mafinco. Mafinco contended that they are independent contractors.

W/N there exists an employer-employee relationship

No. Under the peddling contract, Mafinco would provide the peddler with a delivery truck and the peddler is
responsible for compensation of his driver and helpers. In addition, the peddler would also bear the cost of gasoline
and maintenance of the truck and secure their licenses and permits. The petitioner would also post a cash bond
and the contract may be terminated upon 5 days prior notice.

On the basis of the peddling contract, no employer-employee relationship was created. Thus, the petitioner
is an independent contractor.