22-4-6.5-13. Client Transfers Between Peos; Client Use of Payments in Lieu of Contributions
Sec. 13. (a) A client that transfers between PEOs is not subject to IC 22-4-10-6 and IC 22-4-11.5 whenever: (1) the PEOs are not commonly owned, managed, or controlled; and (2) both PEOs have elected to use the PEO level reporting method. (b) The client of a PEO that has elected to use the client […]
22-4-6.5-1. “Client”
Sec. 1. As used in this chapter, “client” has the meaning set forth in IC 27-16-2-3. As added by P.L.33-2013, SEC.1.
22-4-6.5-2. “Client Level Reporting Method”
Sec. 2. As used in this chapter, “client level reporting method” has the meaning set forth in section 11(a) of this chapter. As added by P.L.33-2013, SEC.1.
22-4-6.5-3. “Covered Employee”
Sec. 3. As used in this chapter, “covered employee” has the meaning set forth in IC 27-16-2-8. As added by P.L.33-2013, SEC.1.
22-4-6.5-4. “Professional Employer Agreement”
Sec. 4. As used in this chapter, “professional employer agreement” has the meaning set forth in IC 27-16-2-12. As added by P.L.33-2013, SEC.1.
22-4-6.5-5. “Professional Employer Organization”
Sec. 5. As used in this chapter, “professional employer organization” or “PEO” has the meaning set forth in IC 27-16-2-13. As added by P.L.33-2013, SEC.1.
22-4-6.5-6. “Peo Level Reporting Method”
Sec. 6. As used in this chapter, “PEO level reporting method” has the meaning set forth in section 9(a) of this chapter. As added by P.L.33-2013, SEC.1.
22-4-6.5-7. Covered Employee of Peo Is Peo Employee for Purposes of Unemployment Compensation Insurance
Sec. 7. (a) For purposes of this article, a covered employee of a PEO is an employee of the PEO. (b) A PEO is responsible for the payment of contributions, surcharges, penalties, and interest assessed under this article on wages paid by the PEO to the PEO’s covered employees during the term of the professional […]
22-4-6.5-8. Peo Reporting Methods; Limitations
Sec. 8. (a) A PEO shall use the client level reporting method to report and pay all required contributions to the unemployment compensation fund as required by IC 22-4-10, unless the PEO elects the PEO level reporting method under section 9 of this chapter. (b) A PEO that initially elects the PEO level reporting method […]
22-4-6.5-9. Peo Election of Peo Level Reporting Method
Sec. 9. (a) A PEO may elect the PEO level reporting method, which uses the state employer account number and contribution rate of the PEO to report and pay all required contributions to the unemployment compensation fund as required by IC 22-4-10. (b) A PEO shall make the election required by subsection (a) not later […]