§373K-1 - Definitions.
[§373K-1]
Definitions. As used in this chapter, unless the context otherwise
requires:
"Assigned
employee" means an employee under a professional employment organization
arrangement whose work is performed in the State. The term does not include an
employee hired to support or supplement a client company's workforce as
temporary help. "Assigned employee" has the same meaning as the term
"leased employee" as defined in section 414(n) (with respect to
employee leasing) of the Internal Revenue Code of 1986, as amended.
"Client
company" means a person that contracts with a professional employment
organization and is assigned employees by the professional employment
organization under that contract.
"Professional
employment organization" means a business entity that offers to co-employ
employees that are assigned to the worksites of its client companies.
"Professional
employment organization services" means an arrangement by which
co-employees of a professional employment organization are assigned to work at
the client company and the assigned employee's assignment is intended to be of
a long-term or continuing nature, rather than temporary. The term does not
include temporary help.
"Temporary
help" means an arrangement by which an organization hires its own
employees and assigns them to a client company to support or supplement the
client's workforce in a special situation, including:
(1) An employee absence;
(2) A temporary skill
shortage;
(3) A seasonal workload;
or
(4) A special assignment
or project. [L 2007, c 225, pt of §2]