Appeal from a decision of the Unemployment Insurance Appeal Board, filed June 21, 1996, which assessed Ronald Henrikson for additional unemployment insurance contributions on remuneration paid to claimant and those similarly situated.
Ronald Henrikson was a subcontractor engaged in the business of installing dry wall in residential buildings. In the course of this business, Henrikson hired claimant and several other individuals to perform work as dry wall hangers. The Unemployment Insurance Appeal Board ruled that claimant and those similarly situated were Henrikson’s employees for whom Henrikson owed unemployment insurance contributions.
We affirm. Substantial evidence supports the finding that Henrikson exercised sufficient direction and control over the work performed by claimant and those similarly situated to establish an employer-employee relationship (see, Matter of Rivera [State Line Delivery Serv.—Roberts],
Cardona, P. J., Crew III, White, Yesawich Jr. and Peters, JJ., concur. Ordered that the decision is affirmed, without costs.
