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