IC 22-4-6.5-13 — Client transfers between PEOs; client use of payments in lieu of contributions
Chapter 6.5. Professional Employer Organizations
Section text
Sec. 13. (a) A client that transfers between PEOs is not subject to IC 22-4-10-6 and IC 22-4-11.5 whenever: (1) the PEOs are not commonly owned, managed, or controlled; and (2) both PEOs have elected to use the PEO level reporting method. (b) The client of a PEO that has elected to use the client level reporting method may elect to become liable for payments in lieu of contributions (as defined in IC 22-4-2-32) whenever: (1) the client is otherwise eligible to make the election; and (2) the requirements of IC 22-4-10-1 are met.
As added by P.L.33-2013, SEC.1.
Source: official publisher (2026 edition)