§ 1038 — Department of Labor

(a) The Department of Labor shall charge unemployment compensation benefits against the experience rating record of the client company in accordance with the provisions of section 1325 of this title. Quarterly unemployment reports shall be filed and unemployment contributions shall be paid based on the client company’s experience rating and under the client company’s State employer account number. The Commissioner may require an employee leasing company to make weekly contribution payments. The Department shall notify both the client company and the employee leasing company of:
(1) Benefits charged against the experience rating of the client company.
(2) The contribution rate of the client company based on its status and experience as an employer.
(b) An employee leasing company shall register with the Department of Labor on a form required by the Commissioner of Labor and shall file the following with the Commissioner:
(1) a copy of each employee leasing agreement within 10 days after the agreement is executed and notice within 10 days after an agreement is terminated;
(2) payroll records for each client company; and
(3) on or before December 31 of each year, a list of each client company, including the client company’s name, address, State employer account number, and federal employer identification number. (Added 1995, No. 173 (Adj. Sess.), § 1; amended 2005, No. 103 (Adj. Sess.), § 3, eff. April 5, 2006; 2025, No. 18, § 32, eff. May 13, 2025.)