Indiana § 27-16-7-6 Basis of fees or taxes on PEOs

Indiana Statutes

§ 27-16-7-6 — Basis of fees or taxes on PEOs

Indiana·Title 27 INSURANCE·Art. 16 PROFESSIONAL EMPLOYER ORGANIZATIONS·Ch. 7 General Requirements and Provisions

(a)A business license fee or another fee that is based upon gross receipts must, in the case of a PEO, be based upon the administrative fee of the PEO.

(b)A tax assessed on a per capita or per employee basis must be assessed against a:

(1)client for covered employees; and

(2)PEO for the PEO's employees who are not covered employees.

(c)In the case of tax imposed or calculated upon the basis of total payroll, a PEO is eligible to apply a small business allowance or exemption available to the client for covered employees for the purpose of computing the tax.

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(a) A business license fee or another fee that
is based upon gross receipts must, in the case of a PEO, be based upon
the administrative fee of the PEO.
(b) A tax assessed on a per capita or per employee basis must be
assessed against a:
(1) client for covered employees; and
(2) PEO for the PEO's employees who are not covered employees.
(c) In the case of tax imposed or calculated upon the basis of total
payroll, a PEO is eligible to apply a small business allowance or
exemption available to the client for covered employees for the purpose
of computing the tax.

Indiana § 27-16-7-6 (Basis of fees or taxes on PEOs) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.