§ 27-16-2-13 — "Professional employer organization" or "PEO"

Indiana § 27-16-2-13

• Jurisdiction: Indiana
• Title 27: INSURANCE
• Art. 16: PROFESSIONAL EMPLOYER ORGANIZATIONS
• Ch. 2: Definitions

Text

(a) "Professional employer organization" or
"PEO" means a person engaged in the business of providing
professional employer services.
(b) The term does not include the following:
(1) An arrangement through which a person:
(A) whose principal business activity is an activity other than
entering into professional employer agreements; and
(B) that does not hold the person out as a professional employer
organization;
shares employees with a commonly owned company within the
meaning of Section 414(b) and 414(c) of the Internal Revenue
Code of 1986 (26 U.S.C. 414(b) and 26 U.S.C. 414(c)).
(2) An independent contractor arrangement through which a
person:
(A) assumes responsibility for a product produced or a service
performed by the person or the person's agent; and
(B) retains and exercises primary direction and control over the
work performed by an individual whose services are supplied
under the independent contractor arrangement.
(3) The provision of temporary help services.

Legislative History

As added by P.L.245-2005, SEC.7. Amended by P.L.124-2018, SEC.105.