Sec. 9. (a) A PEO may elect the PEO level reporting method, which uses the state employer account number and contribution rate of the PEO to report and pay all required contributions to the unemployment compensation fund as required by IC 22-4-10.
(b) A PEO shall make the election required by subsection (a) not later than the following:
(1) December 1, 2013, if the PEO is doing business in Indiana on July 1, 2013.
(2) The first date the PEO is liable to make contributions under this article for at least one (1) covered employee, if the PEO begins doing business in Indiana after July 1, 2013.
(c) The election required by subsection (a) must be made in the form and manner prescribed by the department.
(d) A PEO that does not make an election under this section shall use the client level reporting method.
As added by P.L.33-2013, SEC.1. Amended by P.L.122-2019, SEC.12.
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