CHAPTER 10. UNEMPLOYMENT COMPENSATION INSURANCE

IC 27-16-10
    Chapter 10. Unemployment Compensation Insurance

IC 27-16-10-1
Covered employee of PEO is PEO employee for purposes ofunemployment compensation insurance
    Sec. 1. (a) For purposes of IC 22-4, a covered employee of a PEOis an employee of the PEO.
    (b) A PEO is responsible for the payment of contributions,penalties, and interest on wages paid by the PEO to the PEO'scovered employees during the term of the professional employeragreement.
As added by P.L.245-2005, SEC.7.

IC 27-16-10-2
PEO pays contributions to unemployment compensation fund
    Sec. 2. A PEO shall report and pay all required contributions tothe unemployment compensation fund as required by IC 22-4-10using the state employer account number and the contribution rate ofthe PEO.
As added by P.L.245-2005, SEC.7.

IC 27-16-10-3
Client treated as new employer
    Sec. 3. Upon the:
        (1) termination of a professional employer agreement; or
        (2) failure by a PEO to submit reports or make tax payments asrequired under this article;
the client must be treated by the department of workforcedevelopment as a new employer without a previous experiencerecord unless the client is otherwise eligible for an experience rating.
As added by P.L.245-2005, SEC.7.