Gilbert v. Labor & Industry Review Commission

**Gary Gilbert Construction Loses Appeal Over Worker Classification** This case involved Gary Gilbert Construction, whose owner argued that his workers should be classified as independent contractors rather than employees. Gilbert also claimed that because some work was performed outside Wisconsin, he shouldn't have to pay Wisconsin unemployment taxes for those workers. The Wisconsin appeals court disagreed with Gilbert on both points. The court upheld a previous decision by the Labor and Industry Review Commission that ruled Gilbert's workers were actually employees, not independent contractors. This meant Gilbert was required to pay unemployment taxes that he had failed to pay. The court also rejected his argument about work performed outside the state, finding that the services were still considered localized in Wisconsin for tax purposes. **What This Means for Workers:** This ruling reinforces important protections for workers. When courts properly classify workers as employees rather than independent contractors, those workers gain access to unemployment benefits, workers' compensation, and other employment protections. The decision also shows that employers cannot easily avoid their tax obligations by misclassifying workers or claiming work is performed outside their home state. Workers who suspect they're being misclassified should know that courts will examine the actual working relationship, not just what the employer calls it.