EMPLOYEE LEASING

Table of Contents

Executive Summary

Chapter 1. Introduction

1.1What is Employee Leasing?
1.2Purpose of Study

Chapter 2. Literature Review

2.1Historical Origins of Employee Leasing
2.2Reasons for Continued Growth of the Employee Leasing Industry
2.3Public and Private Responses to Industry Growth

Chapter 3: Survey of State Unemployment Insurance Agencies

3.1State Statutes on Employee Leasing
3.2Defining Employee Leasing
3.3Other Regulation of the Industry
3.4Determining Tax Liability
3.5Industry Estimates
3.6Standard Industrial Classification of Client Firms
3.7Problems Encountered
3.8Effects of the Employee Leasing Industry
3.9Summary and Conclusions

Chapter 4: Effects on State UI Trust Funds

4.1States Selected for Study
4.2Methodology
4.3Characteristics of Identified Leasing and Client Firms
4.4Effect on State UI Trust Funds
4.5Tax-Benefit Ratio Analysis

Appendix A: Employee Leasing Study

Appendix B: State Employee Leasing Statutes and Regulations

Appendix C: Employee Leasing and Temporary Help Definitions by State

Appendix D: Using Wage Records To Identify Leasing and Client Firms