Opinion
November 22, 1967
Appeal from a decision of the Unemployment Insurance Appeal Board assessing appellant the sum of $266.48 in additional contributions. The sole question presented is the propriety of the board's decision that appellant, a nonprofit mutual co-operative credit union organized under the Federal Credit Union Act, is liable for contributions based on moneys paid to its treasurer. This in turn depends upon whether or not the treasurer was properly found to be an employee of the appellant within the meaning of the Unemployment Insurance Law. Appellant asserts the treasurer is an officer and not an employee and that payments made to him were honorariums and not remuneration. Whether an officer of an organization is an employee or not is a question of fact and the board's determination in a given case, if supported by substantial evidence, must therefore be sustained ( Matter of Voss Co. [ Lubin], 2 A.D.2d 626; Matter of West [ Corsi], 271 App. Div. 908). Assuredly, there are factors such as the part time nature of the position and the general function of the organization which could possibly dispel an employment relationship, but there are also present factors, for example the yearly size compensation, over $2,000, and the treasurer's position in the operational structure of the appellant, which would indicate an employment status. Accordingly, on this state of the record we cannot say as a matter of law that the board could not properly reach the decision rendered ( Matter of Kaminski [ Catherwood], 14 A.D.2d 178). Decision affirmed, with costs. Gibson, P.J., Herlihy, Reynolds, Aulisi and Staley, Jr., JJ., concur in memorandum by Reynolds, J.