Indiana Code 22-4-6.5-10. PEO use of PEO level reporting method
(1) The PEO shall file all quarterly reports in accordance with IC 22-4-10-1.
Terms Used In Indiana Code 22-4-6.5-10
- client: has the meaning set forth in IC 27-16-2-3. See Indiana Code 22-4-6.5-1
- client level reporting method: has the meaning set forth in section 11(a) of this chapter. See Indiana Code 22-4-6.5-2
- PEO: has the meaning set forth in IC 27-16-2-13. See Indiana Code 22-4-6.5-5
- PEO level reporting method: has the meaning set forth in section 9(a) of this chapter. See Indiana Code 22-4-6.5-6
- professional employer agreement: has the meaning set forth in IC 27-16-2-12. See Indiana Code 22-4-6.5-4
(A) shall notify the department not later than fifteen (15) days after the end of the quarter in which the professional employer agreement became effective; and
(B) is subject to IC 22-4-10-6 and IC 22-4-11.5, beginning on the effective date of the professional employer agreement.
(3) The PEO shall notify the department in the form and manner prescribed by the department not later than fifteen (15) days after the date of the following:
(A) The PEO and a client terminate a professional employer agreement.
(B) The PEO elects the client level reporting method under section 11 of this chapter.
After receiving a notice under this subdivision, the department shall make any changes required by IC 22-4-10-6 and IC 22-4-11.5.
(b) Except as provided by IC 22-4-32-21(d), a PEO that elects to use the PEO level reporting method is liable for all contributions, interest, penalties, and surcharges until the effective date of an election under section 11 of this chapter by the PEO to change to the client level reporting method.
As added by P.L.33-2013, SEC.1. Amended by P.L.122-2019, SEC.13.