31A-40-210 - Unemployment compensation insurance. - Utah Statutes

31A-40-210. Unemployment compensation insurance.
(1) For purposes of Title 35A, Chapter 4, Employment Security Act, a covered employeeof a professional employer organization licensed under this chapter is considered the employee ofthe professional employer organization.
(2) The professional employer organization described in Subsection (1) shall pay acontribution, 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 thecovered employee during the term of the professional employer agreement.
(3) A professional employer organization shall report and pay a required contribution tothe unemployment compensation fund when due using the state employer account number andthe contribution rate of the professional employer organization.
(4) Unless a client is otherwise eligible for an experience rating, the UnemploymentInsurance Division of the Department of Workforce Services shall treat a client as a newemployer without a previous experience record beginning on the day on which:
(a) a professional employer agreement between the client and a professional employerorganization terminates; or
(b) the professional employer organization fails to submit a report or make a tax paymentwhen due as required by this chapter.

Enacted by Chapter 318, 2008 General Session