§373K-1 - Definitions.
[§373K-1] Definitions. As used in this chapter, unless the context otherwise requires:
"Assigned employee" means an employee under a professional employment organization arrangement whose work is performed in the State. The term does not include an employee hired to support or supplement a client company's workforce as temporary help. "Assigned employee" has the same meaning as the term "leased employee" as defined in section 414(n) (with respect to employee leasing) of the Internal Revenue Code of 1986, as amended.
"Client company" means a person that contracts with a professional employment organization and is assigned employees by the professional employment organization under that contract.
"Professional employment organization" means a business entity that offers to co-employ employees that are assigned to the worksites of its client companies.
"Professional employment organization services" means an arrangement by which co-employees of a professional employment organization are assigned to work at the client company and the assigned employee's assignment is intended to be of a long-term or continuing nature, rather than temporary. The term does not include temporary help.
"Temporary help" means an arrangement by which an organization hires its own employees and assigns them to a client company to support or supplement the client's workforce in a special situation, including:
(1) An employee absence;
(2) A temporary skill shortage;
(3) A seasonal workload; or
(4) A special assignment or project. [L 2007, c 225, pt of §2]