- (a) A PEO shall use the client level reporting method to report and pay all required contributions to the unemployment compensation fund as required by IC 22-4-10 , unless the PEO elects the PEO level reporting method under section 9 of this chapter.
- (b) A PEO that initially elects the PEO level reporting method under section 9 of this chapter may subsequently elect the client level reporting method under section 11 of this chapter.
- (c) A PEO using the client level reporting method may not change its reporting method.
- (d) Except as provided by IC 22-4-32-21 (d), a PEO and its related entities shall use the same reporting method for all clients.
As added by P.L.33-2013, SEC.1.