September 27, 2013

Musicians Considered "Employees" For Tax Purposes

Matter of Columbia Artists Management LLC (Commissioner of Labor), 2013 NY Slip Op 06043 (3d Dep't Sep. 26, 2013).

A New York appellate court held that a music management company and tour promoter is liable for unemployment insurance contributions on its payments to musicians who perform on tour at the musical productions, even though the company considers the musicians "independent contractors."  Laborers/"loaders", however, are not considered employees.