Rhode Island General Laws 5-75-10. Unemployment compensation insurance
(a) For purposes of chapters 39 — 41 (Rhode Island Temporary Disability Insurance Act) and chapters 42 — 44 (Employment Security Act) of title 28 only, the client company shall be considered to be an employer of its covered employees under any agreement with a professional employer organization established under this chapter; provided, that the professional employer organization shall report and pay all required unemployment contributions using the client company’s state employer account number at the client company’s experience rate as determined under § 28-43-8, or at the new employer rate established under § 28-43-8.3 if the client company does not qualify for an experience rate under § 28-43-8.
Terms Used In Rhode Island General Laws 5-75-10
- Client: means any person who enters into a professional employer agreement with a PEO. See Rhode Island General Laws 5-75-2
- Department: means the department of administration, division of taxation. See Rhode Island General Laws 5-75-2
- PEO: means any person engaged in the business of providing professional employer services. See Rhode Island General Laws 5-75-2
(b) The client company and PEO shall be jointly and severally liable for all contributions, fines, interest, penalties, and withholdings due to the department of labor and training under chapters 39 — 44 of title 28.
History of Section.
P.L. 2004, ch. 87, § 1; P.L. 2004, ch. 124, § 1.