31A-40-210. Unemployment compensation insurance.

208 words·~1 min read·/ut/title-31a/chapter-40/31a-40-210

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

(1)For purposes of Title 35A, Chapter 4, Employment Security Act , a covered employee of a professional employer organization licensed under this chapter is considered the employee of the professional employer organization.

(2)The professional employer organization described in Subsection

(1)shall pay a contribution, penalty, or interest required under Title 35A, Chapter 4, Employment Security Act , on wages, as defined in Section 35A-4-208 , paid by the professional employer organization to the covered employee during the term of the professional employer agreement.

(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)a professional employer agreement between the client and a professional employer organization terminates; or

(b)the professional employer organization fails to submit a report or make a tax payment when due as required by this chapter.

Enacted by Chapter 318 , 2008 General Session