Indiana Code 22-4-6.5-13. Client transfers between PEOs; client use of payments in lieu of contributions
Current as of: 2023 | Check for updates
|
Other versions
Sec. 13. (a) A client that transfers between PEOs is not subject to IC 22-4-10-6 and IC 22-4-11.5 whenever:
(2) both PEOs have elected to use the PEO level reporting method.
(1) the PEOs are not commonly owned, managed, or controlled; and
Terms Used In Indiana Code 22-4-6.5-13
- 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
(b) The client of a PEO that has elected to use the client level reporting method may elect to become liable for payments in lieu of contributions (as defined in IC 22-4-2-32) whenever:
(1) the client is otherwise eligible to make the election; and
(2) the requirements of IC 22-4-10-1 are met.
As added by P.L.33-2013, SEC.1.