§ 27-3-501 — Definitions

(a) As used in this article:
(i) "Benefit ratio" means the quotient of total
benefits charged to an employer's account and paid during the
preceding experience period divided by total taxable wages
payable by the employer for that experience period excluding any
portion of wages for which contributions were not paid as of
July 31 of the preceding calendar year;
(ii) "Experience period" means the thirty-six (36)
consecutive month period or, in the case of a new employer not
previously subject to this act the twenty-four (24) consecutive
month period, ending June 30 of the preceding year;
(iii) "Ineffectively charged benefits" means benefits
charged to an employer's experience rating account after
benefits previously charged to his account qualified him for the
maximum rate of contributions;
(iv) "Noncharged benefits" means benefits not charged
to an employer's experience rating account pursuant to W.S.
27-3-504(e) and 27-3-608(b);
(v) "Nonprofit organization" means an organization
defined by 26 U.S.C. 501(c)(3) and exempt from federal income
tax under 26 U.S.C. 501(a);
(vi) "Organization" means a hospital, institution of
higher education, this state or any political subdivision, an
Indian tribe as defined under section 3306 of the federal
Unemployment Tax Act and a group of organizations established
pursuant to regulations of the commission for purposes of joint
accounts, employing services qualifying as employment under W.S.
27-3-105(a)(i);
(vii) "Client" means any entity that utilizes one (1)
or more workers that have been contracted for and supplied by a
service supplier. The client has the right to control the
manner and means of the workers performing services for it;
(viii) "Service supplier" means any entity that is
primarily engaged in the business of contracting with the client
to provide one (1) or more workers to perform services for the
client and performs all of the following functions:
(A) Assigns the worker to perform services for
the client;
(B) Sets the rate of pay of the worker, whether
or not through negotiations;
(C) Pays the worker directly;
(D) Retains the authority to assign or refuse to
assign a worker to other clients if the worker is unacceptable
to a specific client;
(E) Determines assignments of workers even
though the worker may retain the right to refuse specific
assignments;
(F) Negotiates with the client on matters of
time, place, type of work, working conditions, quality and price
of the service.
(ix) "Temporary service contractor" means any
individual, firm, association, partnership, limited liability
company, corporation or other type of organization conducting a
business that employs individuals directly for the purpose of
furnishing services of the employed individuals on a temporary
basis to others. "Temporary service contract" does not include
a service supplier as defined in paragraph (viii) of this
subsection;
(x) "Temporary worker" means a worker whose services
are furnished to another employer on a temporary basis to
substitute for a permanent employee on leave or to meet an
emergency or short-term workload need. "Temporary worker" does
not include a person working for a service supplier as defined
in paragraph (viii) of this subsection;
(xi) For purposes of W.S. 27-3-507 and 27-3-706,
"person" means an individual or entity, including any
partnership, association, trust, estate, corporation, limited
liability company, domestic or foreign insurance company or
corporation, a receiver, trustee in bankruptcy, trustee,
successor or the legal representative of a deceased person.