§ 5-75-10. Unemployment compensation insurance.
(a) For purposes of chapters 39 41 (Rhode Island Temporary Disability Insurance Act) and chapters 42 44 (Employment Security Act) of title 28 only, the client company shall be considered to be an employer of its covered employees under any agreement with a professional employer organization established under this chapter; provided, that the professional employer organization shall report and pay all required unemployment contributions using the client company's state employer account number at the client company's experience rate as determined under § 28-43-8, or at the new employer rate established under § 28-43-8.3 if the client company does not qualify for an experience rate under § 28-43-8.
(b) The client company and PEO shall be jointly and severally liable for all contributions, fines, interest, penalties and withholdings due to the department of labor and training under chapters 39 44, of title 28.
(P.L. 2004, ch. 87, § 1; P.L. 2004, ch. 124, § 1.)