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 § 27-16-7-6

Title 27INSURANCE

Art. 16PROFESSIONAL EMPLOYER ORGANIZATIONS

Ch. 7General Requirements and Provisions

This text of Indiana § 27-16-7-6 (Basis of fees or taxes on PEOs) is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ind. Code § 27-16-7-6 (2026).

Text

(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.