31A-40-210. Unemployment compensation insurance.
(1) For purposes of Title 35A, Chapter 4, Employment Security Act, a covered employee
of a professional employer organization licensed under this chapter is considered the employee of
the professional employer organization.
(2) The professional employer organization described in Subsection (1) shall pay a
contribution, penalty, or interest required under Title 35A, Chapter 4, Employment Security Act,
on wages, as defined in Section 35A-4-208, paid by the professional employer organization to the
covered employee during the term of the professional employer agreement.
(3) A professional employer organization shall report and pay a required contribution to
the unemployment compensation fund when due using the state employer account number and
the contribution rate of the professional employer organization.
(4) Unless a client is otherwise eligible for an experience rating, the Unemployment
Insurance Division of the Department of Workforce Services shall treat a client as a new
employer without a previous experience record beginning on the day on which:
(a) a professional employer agreement between the client and a professional employer
organization terminates; or
(b) the professional employer organization fails to submit a report or make a tax payment
when due as required by this chapter.
Enacted by Chapter 318, 2008 General Session
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Last revised: Thursday, May 28, 2009