(1) If the employee leasing company acquires the client company’s total workforce, the employee leasing company shall report wages and pay contributions pursuant to section 3 of P.L.2013, c.225 (C. 43:21-7.8).

(2) If the employee leasing company acquires less than all of the client company’s total workforce, the employee leasing company shall report wages and pay contributions pursuant to section 3 of P.L.2013, c.225 (C. 43:21-7.8) with respect to that portion of the workforce so acquired.

b. Upon dissolution of the employee leasing agreement:

(1) If, under the dissolved employee leasing agreement, the employee leasing company used the Entity Level Reporting Method under subsection b. of section 3 of P.L.2013, c.225 (C. 43:21-7.8) to report and pay all required contributions to the unemployment compensation fund as required under R.S.43:21-7, and the client company had leased all or a portion of its total workforce, the employee leasing company shall, at the time of dissolution, provide the department with the data necessary to calculate the benefit experience of the client company for purposes of determining the client company’s separate benefit experience.

(2) If, under the dissolved employee leasing agreement, the employee leasing company elected to use the Client Level Reporting Method under subsection c. of section 3 of P.L.2013, c.225 (C. 43:21-7.8), to report and pay all required contributions to the unemployment compensation fund as required under R.S. 43:21-7, and the client company had leased all or a portion of its total workforce, the department shall compute its benefit experience in accordance with subparagraph (f) of paragraph (4) of subsection c. of section 3 of P.L.2013, c.225 (C. 43:21-7.8).

(3) (Deleted by amendment, P.L.2013, c.225)

(4) (Deleted by amendment, P.L.2013, c.225)

(5) (Deleted by amendment, P.L.2013, c.225).

L.2001, c.260, s.7; amended 2013, c.225, s.2.