Sec. 6. (a) A business license fee or another fee that is based upon gross receipts must, in the case of a PEO, be based upon the administrative fee of the PEO. (b) A tax assessed on a per capita or per employee basis must be assessed against a: (1) client for covered employees; and (2) PEO for the PEO's employees who are not covered employees. (c) In the case of tax imposed or calculated upon the basis of total payroll, a PEO is eligible to apply a small business allowance or exemption available to the client for covered employees for the purpose of computing the tax. IC 27-16-8 Chapter 8. Benefit Plans 27-16-8-1 Client and PEO considered employer for purposes of retirement and welfare benefits 27-16-8-2 Fully insured welfare benefit plans 27-16-8-3 Covered employees considered to participate in single employer plan 27-16-8-4 Health benefit plan offered by PEO
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