CHAPTER 10. UNEMPLOYMENT COMPENSATION INSURANCE
IC 27-16-10
Chapter 10. Unemployment Compensation Insurance
IC 27-16-10-1
Covered employee of PEO is PEO employee for purposes of
unemployment compensation insurance
Sec. 1. (a) For purposes of IC 22-4, a covered employee of a PEO
is an employee of the PEO.
(b) A PEO is responsible for the payment of contributions,
penalties, and interest 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.245-2005, SEC.7.
IC 27-16-10-2
PEO pays contributions to unemployment compensation fund
Sec. 2. A PEO shall report and pay all required contributions to
the unemployment compensation fund as required by IC 22-4-10
using the state employer account number and the contribution rate of
the PEO.
As added by P.L.245-2005, SEC.7.
IC 27-16-10-3
Client treated as new employer
Sec. 3. Upon the:
(1) termination of a professional employer agreement; or
(2) failure by a PEO to submit reports or make tax payments as
required under this article;
the client must be treated by the department of workforce
development as a new employer without a previous experience
record unless the client is otherwise eligible for an experience rating.
As added by P.L.245-2005, SEC.7.