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Nurses Considered Independent Contractors For Employment Security Purposes Rules Court.(Brief Article)
Health Care Associates, Inc. ("HCA"), places nurses on a part-time or temporary basis at hospitals and nursing homes. It requires nurses to be licensed, but otherwise exerts no supervisory control over them. HCA provides no benefits, insurance, healthcare, vacation pay, retirement, uniforms, equipment, or malpractice insurance. Continuing professional education and professional licenses are the responsibility of the individual nurse. Each nurse contracts separately with HCA. None of the nurses are required to accept any assignment to a particular facility. They may work as little or as much as they choose. All instructions concerning nursing duties are given by the healthcare facility based on the facility's internal policies and procedures. None of the HCA owners or staff have any nursing qualifications or expertise in nursing.
HCA considered the nurses to be independent contractors, rather than employees, and paid no unemployment taxes. Oklahoma Employment Security Commission assessed unemployment taxes against HCA. Its Assessment Board determined that the nurses were employees of HCA.
HCA appealed and the district court reversed that decision holding that the nurses were ...
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