The private limited company, Luca Sdn. Bhd., employed Lucas as their manager, to manage and handle all their business affairs exclusively at their branch in Gombak, Kuala Lumpur with absolute authorities and control amongst others:-

1. To employ employee/s
2. To determine and pay the employees salary
3. To determine the employee working hours
4. To dismiss the employee etc.

The Employee Provident Fund (EPF) Authority now asked Luca Sdn. Bhd. to contribute towards the monthly EPF contributions of the 10 workers employed by Lucas. Luca Sdn. Bhd. seek your advice as to whether they can apply from the court for a declaration that the workers employed by their shop manager were not their (Luca Sdn. Bhd.) employees for the purpose of Employees Provident Fund Ordinance/Legislation and therefore the company is not responsible to make EPF contribution to The Employee Provident Fund (EPF) Authority.

Advise Luca Sdn. Bhd. by applying the Mixed or Mutiple Test to determine whether the workers are the independent contractor (under Contract for Service) or the employees (under Contract of Service) of the company AND support your answer with 3 (three) decided cases.