Sec. 7. (a) For purposes of this article, a covered employee of a PEO is an employee of the PEO.
(b) A PEO is responsible for the payment of contributions, surcharges, penalties, and interest assessed under this article on wages paid by the PEO to the PEO's covered employees during the term of the professional employer agreement.
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