Avchen

The relationship contemplated by the Unemployment Insurance Code as the basis for requiring the payment of contributions (employment taxes) is that of employer and employee. We agree with the trial court that no such relationship exists between a nurses’ registry and the nurses who make use of the registry’s services. Accordingly, we affirm the judgment in favor of respondent.

Facts

Respondent Frances Avchen was the sole proprietor and operator of Archer’s Nurses’ Registry from April 1, 1973, to December 31, 1975. The purpose of the registry was to sign up nurses who sought employment and unite them with hospitals that needed their services. The registry then collected a commission from successful placements.

Avchen’s business entered formal agreements with the nurses listed on its registry, as required by the Division of Consumer Affairs. In the agreement, the nurse who wished to enroll with Archer’s Nurses’ Registry would appoint the registry “as my agent to assist me in securing employment for private duty nursing or for other types of nursing,” and would agree to pay the registry a maximum of 10 percent of the gross earnings from the placement. This was not an…