Indiana Code § 22-4-6.5-9

PEO election of PEO level reporting method
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Sec. 9. (a) A PEO may elect the PEO level reporting method, which uses the state employer account number and contribution rate of the PEO to report and pay all required contributions to the unemployment compensation fund as required by IC 22-4-10 .       (b) A PEO shall make the election required by subsection (a) not later than the following: (1) December 1, 2013, if the PEO is doing business in Indiana on July 1, 2013. (2) The first date the PEO is liable to make contributions under this article for at least one (1) covered employee, if the PEO begins doing business in Indiana after July 1, 2013.       (c) The election required by subsection (a) must be made in the form and manner prescribed by the department.       (d) A PEO that does not make an election under this section shall use the client level reporting method.

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