Gilbert v. LABOR AND INDUSTRY REVIEW COM'N

**The Dispute** Gary Gilbert Construction challenged a decision by Wisconsin's Labor and Industry Review Commission that classified the company as a Wisconsin employer required to pay unemployment insurance taxes. Gilbert apparently argued that his workers should be considered independent contractors rather than employees, which would have exempted him from paying these taxes. **The Court's Decision** The Wisconsin Court of Appeals sided with the Labor and Industry Review Commission. The court confirmed that Gilbert's workers were indeed employees, not independent contractors, and that their work qualified as employment in Wisconsin. This meant Gilbert Construction was legally required to pay unemployment insurance taxes for these workers. **What This Means for Workers** This ruling is significant because it protects workers' access to unemployment benefits. When courts properly classify workers as employees rather than independent contractors, those workers become eligible for unemployment insurance if they lose their jobs. The decision reinforces that employers cannot avoid their legal obligations simply by calling workers "independent contractors" when they actually function as employees. This classification also typically means workers are entitled to other employment protections and benefits that independent contractors don't receive.