Sec. 13. (a) A client that transfers between PEOs is not subject to IC 22-4-10-6 and IC 22-4-11.5 whenever:
(1) the PEOs are not commonly owned, managed, or controlled; and
(2) both PEOs have elected to use the PEO level reporting method.
(b) The client of a PEO that has elected to use the client level reporting method may elect to become liable for payments in lieu of contributions (as defined in IC 22-4-2-32) whenever:
(1) the client is otherwise eligible to make the election; and
(2) the requirements of IC 22-4-10-1 are met.
As added by P.L.33-2013, SEC.1.
Structure Indiana Code
Article 4. Unemployment Compensation System
Chapter 6.5. Professional Employer Organizations
22-4-6.5-2. "Client Level Reporting Method"
22-4-6.5-3. "Covered Employee"
22-4-6.5-4. "Professional Employer Agreement"
22-4-6.5-5. "Professional Employer Organization"
22-4-6.5-6. "Peo Level Reporting Method"
22-4-6.5-8. Peo Reporting Methods; Limitations
22-4-6.5-9. Peo Election of Peo Level Reporting Method
22-4-6.5-10. Peo Use of Peo Level Reporting Method
22-4-6.5-11. Peo Election of Client Level Reporting Method
22-4-6.5-12. Peo Use of Client Level Reporting Method
22-4-6.5-13. Client Transfers Between Peos; Client Use of Payments in Lieu of Contributions