Indiana Code 22-4-6.5-9. PEO election of PEO level reporting method
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Sec. 9. (a) A PEO may elect the PEO level reporting method, which uses the state employer account number and contribution rate of the PEO to report and pay all required contributions to the unemployment compensation fund as required by IC 22-4-10.
(1) December 1, 2013, if the PEO is doing business in Indiana on July 1, 2013.
(b) A PEO shall make the election required by subsection (a) not later than the following:
Terms Used In Indiana Code 22-4-6.5-9
- client: has the meaning set forth in IC 27-16-2-3. See Indiana Code 22-4-6.5-1
- covered employee: has the meaning set forth in IC 27-16-2-8. See Indiana Code 22-4-6.5-3
- 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
(2) The first date the PEO is liable to make contributions under this article for at least one (1) covered employee, if the PEO begins doing business in Indiana after July 1, 2013.
(c) The election required by subsection (a) must be made in the form and manner prescribed by the department.
(d) A PEO that does not make an election under this section shall use the client level reporting method.
As added by P.L.33-2013, SEC.1. Amended by P.L.122-2019, SEC.12.