ยง 923. Unemployment compensation insurance. 1. During the term of a
professional employer agreement, a professional employer organization
shall be liable in accordance with the provisions of article eighteen of
this chapter for the payment of contributions, penalties and interest on
wages paid by the professional employer organization to worksite
employees.
2. The professional employer organization shall report and pay all
required contributions to the unemployment compensation fund using the
state employer account number and the contribution rate of the
professional employer organization.