§ 22-4-6.5-12 — PEO use of client level reporting method

Indiana § 22-4-6.5-12

• Jurisdiction: Indiana
• Art. 4: UNEMPLOYMENT COMPENSATION SYSTEM
• Ch. 6.5: Professional Employer Organizations

Text

The following apply to a PEO that elects to
use the client level reporting method:
(1) Whenever the PEO enters into a professional employer
agreement with a client, the PEO shall notify the department not
later than fifteen (15) days after the end of the quarter in which
the professional employer agreement became effective.
(2) If a client is an employing unit on the date the professional
employer agreement becomes effective, the client retains its
experience balance, liabilities, and wage credits, and IC 22-4-10-6
does not apply to the client.
(3) If a client is not an employing unit on the date the professional
employer agreement becomes effective, the client immediately
qualifies for an employer experience account under IC 22-4-7-2(f)
and is subject to IC 22-4-11-2(b)(2) for purposes of establishing
an initial contribution rate.
(4) A client is associated with the PEO's employer experience
account by means of the PEO's primary federal employer
identification number (FEIN) for purposes of liability under this
article and federal certification.
(5) Upon the termination of a professional employer agreement
between the PEO and a client:
(A) the client retains the experience balance, liabilities, and
wage credits for the client's employing unit account;
(B) the client's federal employer identification number (FEIN)
becomes the primary FEIN on the employing unit's account;
and
(C) the PEO's FEIN is not associated with the client's
employing unit account after the date:
(i) all outstanding reports are submitted; and
(ii) all outstanding liabilities are paid in full.

Legislative History

As added by P.L.33-2013, SEC.1.