In this appeal of a workers' compensation case the court of appeals affirmed the Workers' Compensation Commission on appeal and reversed on cross-appeal and we granted a petition for review of that decision. A detailed recitation of the facts of this case is set out in Jenny's Cleaning Serv. v. Reddick, 46 Ark.App. 5, 875 S.W.2d 856 (1994).
The pertinent evidence reveals that Mary Reddick, a sole proprietor, filed an application for workers' compensation insurance. Her desire was to obtain coverage for herself as an employee of her business, Jenny's Cleaning Service. Mrs. Reddick was told by both Patsy Doss, the previous owner, and Pamela Fuller, the insurance agent from whom she purchased the insurance, that to obtain coverage as an employee, Mrs. Reddick could file an application with the Workers' Compensation Commission naming her daughter, thirteen year old Jenny Sigmon, as the "sole proprietor."
The Workers' Compensation Commission found that Mrs. Reddick had substantially complied with Ark.Code Ann. § 11-9-102(2) (1987) and was a covered employee. In a 4-2 decision, the Arkansas Court of Appeals affirmed. We disagree and consequently reverse.
Ark.Code Ann. § 11-9-102(2) (1987) provides in part:
The appropriate form to be filed with the Commission, in compliance with the notice
On two occasions, the court of appeals has held that after 1979 sole proprietors could be considered employees, but only if they elected to be included in the definition of employees and filed their election with the Commission. Stone v. Patel, 26 Ark.App. 54, 759 S.W.2d 579 (1988); Gilbert v. Gilbert Timber Co., 19 Ark.App. 93, 717 S.W.2d 220 (1986), aff'd on separate grounds, 292 Ark. 124, 728 S.W.2d 507 (1987). The court of appeals' decisions were correct.
Having failed to comply with the statutory requirement of filing with the Commission written notice of election to be treated as an "employee" for workers' compensation insurance purposes, Mrs. Reddick is not covered, and we must reverse the Commission.