ZITO v. NEW YORK CITY OFFICE OF PAYROLL ADMINISTRATION

518293

130 A.D.3d 1326 (2015)

15 N.Y.S.3d 245

2015 NY Slip Op 06274

STEPHANIE L. ZITO, Appellant, v. NEW YORK CITY OFFICE OF PAYROLL ADMINISTRATION et al., Respondents, et al., Defendant.

Appellate Division of the Supreme Court of New York, Third Department.

Decided July 23, 2015.


From 1987 through 1992, plaintiff was employed part time by defendant New York City Department of Education (hereinafter DOE) as a substitute teacher and was required to pay a Federal Insurance Contributions Act (hereinafter FICA) tax on her earnings. In 1988, the Court of Appeals held that part-time city employees were entitled to...

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