31A-40-210. Unemployment compensation insurance.
(1) For purposes of, a covered employee of a professional employer organization licensed under this chapter is considered the employee of the professional employer organization. Title 35A, Chapter 4, Employment Security Act
(2) The professional employer organization described in Subsectionshall pay a contribution, penalty, or interest required under, on wages, as defined in Section, paid by the professional employer organization to the covered employee during the term of the professional employer agreement. (1) Title 35A, Chapter 4, Employment Security Act 35A-4-208
(3) A professional employer organization shall report and pay a required contribution to the unemployment compensation fund when due using the state employer account number and the contribution rate of the professional employer organization.
(4) Unless a client is otherwise eligible for an experience rating, the Unemployment Insurance Division of the Department of Workforce Services shall treat a client as a new employer without a previous experience record beginning on the day on which: a professional employer agreement between the client and a professional employer organization terminates; or the professional employer organization fails to submit a report or make a tax payment when due as required by this chapter.