Appendix B

STATE EMPLOYEE LEASING STATUTES AND REGULATIONS

AL None; Master-Servant provisions determine employment.
AK None
AZ Arizona Revised Statutes, Employment Security, Section 23-614(a)-(g) definition and determination of employing unit status for temporary services employers and leasing employers; establishes employee leasing firms and temporary services firms (not clients) as employers.
AR Arkansas Code Annotated 23-92-301 through 23-92-315, "Arkansas Employee Leasing Act;" Emergency Rule & Regulation 58 (licensing of Employing Leasing Firms); Employment Security Law Section 11-10-717(e) & Regulation 20 refers to who is liable for contributions and the posting of surety bonds by the employee leasing firm to relieve clients lessees from joint and several liability; Unemployment Insurance statutes begin at 23-601.
CA Assembly Bill No. 2733, Chapter 793 amended California Unemployment Insurance Code added section 606.5 determining factors in classifying temporary services employers and leasing employers as the employing units.
CO Colorado Employment Security Law 8-70-114 defines employee leasing company.
CT Definition of Employee Leasing Company from Agency Policy based on Massachusetts Regulations Section 5656-5659C; Connecticut Agency Policy deals with registration and establishes the employee leasing firm as the agent of the client firm.
DC None.
DE None.
FL Florida Statutes Annotated, Chapter 468, Business & Professional Regulations, Part XI-468.520 through 535, "Employee Leasing Companies" legislation has definition and deals with employer licensing; Florida Statutes (Unemployment Compensation) Section 443.036(16) defines employee leasing company and the client; Florida Statutes Annotated, Section 440.01 "Workers Compensation."
GA Georgia Employment Security Law 1991, Section 34-8-32 definition of an employee leasing company; Section 34-8-172 requires surety bond to be posted by employee leasing firms; Rules of Georgia DOL Employment Security Law, Section 300-2-7-.07 detailed explanation of surety bond requirements.
HI No specific mention of employee leasing; Hawaii Revised Statutes 383-1 through 10 defines employing unit, defines employment, master-servant relationship; Administration Rules 12-5-17a filing of a report by employing units to determine liability for contributions.
IA None
ID Idaho Code Chapter 24, 44-2401 through 2407 "Idaho Professional Employer Recognition Act" and Chapter 13, 72-1349D define employee leasing firms as "professional employers" and details the financing of benefit payments by professional employers and their clients respectively; Unemployment Insurance statutes at 72-1301.
IL Illinois Administrative Code Chapter 4, Section 2732.305.c (rules) definition and criteria, employer criteria; proposed amendment.
IN None currently; trying to pass legislation.
KS Kansas Statutes Annotated, Employment Security Law, Section 44-703(ff) &(gg) defines "lessor employing unit" & "client lessee"; Section 44.758 client lessee jointly and severally liable for contributions.
KY None
LA None
MA Code of Massachusetts Regulations 430-5.07 through 5.13 establishes procedures regarding reporting requirements for employee leasing companies and their clients, discusses benefit charges and experience rates; Massachusetts General Laws Annotated (MGLA), Title XXI, Chapter 152 (Workers Compensation) Section 14A definitions; Unemployment Insurance at Chapter 151A.
MD None
ME 26 Maine Revised Statutes Annotated (MRSA), "Unemployment Compensation Act," Section 1043.6A,8A definitions; 26 MRSA 1221.A1 through 8 liability & posting of surety bonds; 32 MRSA 14051 through 14058 additional definitions, employee leasing company criteria, registration, workers' compensation, and unemployment insurance contributions.
MI None
MN Minnesota Statute 268.163 Subd 2 definition, liability, bonding; Minnesota Statute 79-255, Sub 1 employee leasing registration for workers' compensation insurance; additional legislation proposed.
MO Missouri Employment Security Law 288.032.2 definition & criteria, joint and several liability, bonding; Missouri Employment Security Regulation 8 CSR 10-4.160 details on posting of surety bonds; Vernon's Annotated Missouri Statutes 287.282 (Workers' Compensation Law) definition, liability, registration.
MS None
MT None; proposed legislation.
NC Employment Security Law Sec. 96.8(5)r definition and criteria.
ND None
NE Nebraska Revised Statutes of 1943 Section 48.602 definition; Section 48.648 contributions; payment; rules and regulations.
NH New Hampshire Revised Statutes Annotated 277-B.1-18 definitions, criteria, licensing, unemployment contribution liability and bonding; Proposed Interim Rules Emp 306.01-05 definitions, reporting and payment requirements
NJ None
NM New Mexico Statutes Annotated (NMSA) 51.1-52.1 definition & criteria; NMSA 59A-2-9.1 defining, classifying temporary and leased employees, and employer experience ratings; NMSA 60-13A-1, "Employee Leasing Act" definitions, registration, licensing, compliance with workers' compensation laws, bonding, employment contributions; Unemployment Insurance statutes at Section 51-1-1.
NV Nevada Revised Statutes 616.254 through 616.255 definitions, registration, joint and several liability if employee leasing firm fails to make proper insurance contributions; LCB file No. R084-94 regulations detailing the preceding statute; 616 Nevada Administrative Code; Unemployment Insurance statutes at Section 612.010-612.720.
NY None
OH Ohio Administrative Code (rule) Section 4141-3-07 definition.
OK Oklahoma Statutes Annotated Title 40, Chapter 1, Article 1, Part 2, Sec. 1-209A definition, joint and several liability, bonding.
OR Oregon Revised Statutes 656.850 through 990 (Workers Compensation) definition, licensing, workers' compensation requirements; Workers Compensation Division Administrative Order 94-052, Oregon Administrative Rules, Workers' Compensation Division, 436-50-001 through 436-50-470 definitions, responsibility for compensation coverage, licensing, recordkeeping, reporting requirements
PA None
RI General Laws of Rhode Island Annotated 44-30-71.4 (Division of Taxation laws) definition, certification, joint and several liability; (Unemployment Insurance statutes at 42-19-1 through 42-10-9).
SC Code of Laws of South Carolina 40-68-10 through 40-68-180 "Staff Leasing Services Act" (Workers Compensation) definitions, licensing, contract requirements, client responsibility for contributions; No statutory provision or regulation for employee leasing as pertains to unemployment insurance; common law rules apply.
SD None
TN Tennessee Code Annotated 62-31-102 (current legislation) definitions; "Tennessee Employee Leasing Act" amending Tennessee Code Annotated, Title 62, Chapter 31 (adding sections 2-20) effective January 1, 1996 definitions, licensing, client and staff leasing contract, staff leasing responsibilities as employer (wages, taxes,unemployment and workers' compensation); Unemployment Insurance statutes at 50-7-101.
TX "Staff Leasing Services Act," Section 13, Texas Civil Statutes Article 9104 definitions, licensing, contract and contract requirements,workers' compensation, unemployment taxes, health insurance; Staff Leasing Services Rules and Regulations Chapter 72.1 through 91 provides further details to Staff Leasing Services Act; Unemployment Insurance statutes at Title 83 Chapter 14.
UT Utah Code Annotated 58-59-101, "Employee Leasing Company Licensing Act" definitions, licensing; General Rules of the Division of Occupational and Professional Licensing R156-1-101 through 404d additional details regarding Employee Leasing Company Act; Unemployment Insurance statutes at 35-4-1.
VA None
VT Vermont Code 21 V.S.A. defines "employee leasing company" as a person engaged in the business of providing individuals to perform ongoing services for an indefinite time period for client companies; Additional rules and regulations regarding employee leasing company provided in Vermont statute.
WA Employment Security Department Tax Policy Manual has definition (not a "legal" definition); proposed legislation; Unemployment Insurance statutes at 50.01.005.
WI Wisconsin State Statutes 108.02-12m defines "employee service company" as a leasing company or temporary help service and lists criteria; Additional rules regarding employee service company provided in compensation manual.
WV None
WY Criteria for service supplier at 27.3.502(g) of state statutes- also joint and several liability;definition of service supplier.

AL	None; Master-Servant provisions determine employment.
AK	None
AZ	Arizona Revised Statutes, Employment Security, Section 23-614(a)-(g) definition and determination of employing unit status for temporary services employers and leasing employers; establishes employee leasing firms and temporary services firms (not clients) as employers.
AR	Arkansas Code Annotated 23-92-301 through 23-92-315, "Arkansas Employee Leasing Act;" Emergency Rule & Regulation 58 (licensing of Employing Leasing Firms); Employment Security Law Section 11-10-717(e) & Regulation 20 refers to who is liable for contributions and the posting of surety bonds by the employee leasing firm to relieve clients lessees from joint and several liability; Unemployment Insurance statutes begin at 23-601.
CA	Assembly Bill No. 2733, Chapter 793 amended California Unemployment Insurance Code added section 606.5 determining factors in classifying temporary services employers and leasing employers as the employing units.
CO	Colorado Employment Security Law 8-70-114 defines employee leasing company.
CT	Definition of Employee Leasing Company from Agency Policy based on Massachusetts Regulations Section 5656-5659C; Connecticut Agency Policy deals with registration and establishes the employee leasing firm as the agent of the client firm.
DC	None.
DE	None.
FL	Florida Statutes Annotated, Chapter 468, Business & Professional Regulations, Part XI-468.520 through 535, "Employee Leasing Companies" legislation has definition and deals with employer licensing; Florida Statutes (Unemployment Compensation) Section 443.036(16) defines employee leasing company and the client; Florida Statutes Annotated, Section 440.01 "Workers Compensation."
GA	Georgia Employment Security Law 1991, Section 34-8-32 definition of an employee leasing company; Section 34-8-172 requires surety bond to be posted by employee leasing firms; Rules of Georgia DOL Employment Security Law, Section 300-2-7-.07 detailed explanation of surety bond requirements.
HI	No specific mention of employee leasing; Hawaii Revised Statutes 383-1 through 10 defines employing unit, defines employment, master-servant relationship; Administration Rules 12-5-17a filing of a report by employing units to determine liability for contributions.
IA	None
ID	Idaho Code Chapter 24, 44-2401 through 2407 "Idaho Professional Employer Recognition Act" and Chapter 13, 72-1349D define employee leasing firms as "professional employers" and details the financing of benefit payments by professional employers and their clients respectively; Unemployment Insurance statutes at 72-1301.
IL	Illinois Administrative Code Chapter 4, Section 2732.305.c (rules) definition and criteria, employer criteria; proposed amendment.
IN	None currently; trying to pass legislation.
KS	Kansas Statutes Annotated, Employment Security Law, Section 44-703(ff) &(gg) defines "lessor employing unit" & "client lessee"; Section 44.758 client lessee jointly and severally liable for contributions.
KY	None
LA	None
MA	Code of Massachusetts Regulations 430-5.07 through 5.13 establishes procedures regarding reporting requirements for employee leasing companies and their clients, discusses benefit charges and experience rates; Massachusetts General Laws Annotated (MGLA), Title XXI, Chapter 152 (Workers Compensation) Section 14A definitions; Unemployment Insurance at Chapter 151A.
MD	None
ME	26 Maine Revised Statutes Annotated (MRSA), "Unemployment Compensation Act," Section 1043.6A,8A definitions; 26 MRSA 1221.A1 through 8 liability & posting of surety bonds; 32 MRSA 14051 through 14058 additional definitions, employee leasing company criteria, registration, workers' compensation, and unemployment insurance contributions.
MI	None
MN	Minnesota Statute 268.163 Subd 2 definition, liability, bonding; Minnesota Statute 79-255, Sub 1 employee leasing registration for workers' compensation insurance; additional legislation proposed.
MO	Missouri Employment Security Law 288.032.2 definition & criteria, joint and several liability, bonding; Missouri Employment Security Regulation 8 CSR 10-4.160 details on posting of surety bonds; Vernon's Annotated Missouri Statutes 287.282 (Workers' Compensation Law) definition, liability, registration.
MS	None
MT	None; proposed legislation.
NC	Employment Security Law Sec. 96.8(5)r definition and criteria.
ND	None
NE	Nebraska Revised Statutes of 1943 Section 48.602 definition; Section 48.648 contributions; payment; rules and regulations.
NH	New Hampshire Revised Statutes Annotated 277-B.1-18 definitions, criteria, licensing, unemployment contribution liability and bonding; Proposed Interim Rules Emp 306.01-05 definitions, reporting and payment requirements
NJ	None
NM	New Mexico Statutes Annotated (NMSA) 51.1-52.1 definition & criteria; NMSA 59A-2-9.1 defining, classifying temporary and leased employees, and employer experience ratings; NMSA 60-13A-1, "Employee Leasing Act" definitions, registration, licensing, compliance with workers' compensation laws, bonding, employment contributions; Unemployment Insurance statutes at Section 51-1-1.
NV	Nevada Revised Statutes 616.254 through 616.255 definitions, registration, joint and several liability if employee leasing firm fails to make proper insurance contributions; LCB file No. R084-94 regulations detailing the preceding statute; 616 Nevada Administrative Code; Unemployment Insurance statutes at Section 612.010-612.720.
NY	None
OH	Ohio Administrative Code (rule) Section 4141-3-07 definition.
OK	Oklahoma Statutes Annotated Title 40, Chapter 1, Article 1, Part 2, Sec. 1-209A definition, joint and several liability, bonding.
OR	Oregon Revised Statutes 656.850 through 990 (Workers Compensation) definition, licensing, workers' compensation requirements; Workers Compensation Division Administrative Order 94-052, Oregon Administrative Rules, Workers' Compensation Division, 436-50-001 through 436-50-470 definitions, responsibility for compensation coverage, licensing, recordkeeping, reporting requirements
PA	None
RI	General Laws of Rhode Island Annotated 44-30-71.4 (Division of Taxation laws) definition, certification, joint and several liability; (Unemployment Insurance statutes at 42-19-1 through 42-10-9).
SC	Code of Laws of South Carolina 40-68-10 through 40-68-180 "Staff Leasing Services Act" (Workers Compensation) definitions, licensing, contract requirements, client responsibility for contributions; No statutory provision or regulation for employee leasing as pertains to unemployment insurance; common law rules apply.
SD	None
TN	Tennessee Code Annotated 62-31-102 (current legislation) definitions; "Tennessee Employee Leasing Act" amending Tennessee Code Annotated, Title 62, Chapter 31 (adding sections 2-20) effective January 1, 1996 definitions, licensing, client and staff leasing contract, staff leasing responsibilities as employer (wages, taxes,unemployment and workers' compensation); Unemployment Insurance statutes at 50-7-101.
TX	"Staff Leasing Services Act," Section 13, Texas Civil Statutes Article 9104 definitions, licensing, contract and contract requirements,workers' compensation, unemployment taxes, health insurance; Staff Leasing Services Rules and Regulations Chapter 72.1 through 91 provides further details to Staff Leasing Services Act; Unemployment Insurance statutes at Title 83 Chapter 14.
UT	Utah Code Annotated 58-59-101, "Employee Leasing Company Licensing Act" definitions, licensing; General Rules of the Division of Occupational and Professional Licensing R156-1-101 through 404d additional details regarding Employee Leasing Company Act; Unemployment Insurance statutes at 35-4-1.
VA	None
VT	Vermont Code 21 V.S.A. defines "employee leasing company" as a person engaged in the business of providing individuals to perform ongoing services for an indefinite time period for client companies; Additional rules and regulations regarding employee leasing company provided in Vermont statute.
WA	Employment Security Department Tax Policy Manual has definition (not a "legal" definition); proposed legislation; Unemployment Insurance statutes at 50.01.005.
WI	Wisconsin State Statutes 108.02-12m defines "employee service company" as a leasing company or temporary help service and lists criteria; Additional rules regarding employee service company provided in compensation manual.
WV	None
WY	Criteria for service supplier at 27.3.502(g) of state statutes- also joint and several liability;definition of service supplier.