Sec. 8. (a) A PEO shall use the client level reporting method to report and pay all required contributions to the unemployment compensation fund as required by IC 22-4-10, unless the PEO elects the PEO level reporting method under section 9 of this chapter.
(b) A PEO that initially elects the PEO level reporting method under section 9 of this chapter may subsequently elect the client level reporting method under section 11 of this chapter.
(c) A PEO using the client level reporting method may not change its reporting method.
(d) Except as provided by IC 22-4-32-21(d), a PEO and its related entities shall use the same reporting method for all clients.
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