43 Pa. Stat. § 933.103

Current through Pa Acts 2024-53, 2024-56 through 2024-92
Section 933.103 - Scope

A person engaged in the business of providing professional employer services shall be subject to this act regardless of its use of the term or conducting business as a professional employer organization, PEO, staff leasing company, registered staff leasing company, employee leasing company, administrative employer or any other name. The following shall not be deemed to be professional employer organizations or the providing of professional employment services for purposes of this act:

(1)Arrangements wherein a person, whose principal business activity is not entering into professional employer arrangements and which does not hold itself out as a PEO, shares employees with a commonly owned company within the meaning of section 414(b) and (c) of the Internal Revenue Code of 1986 (Public Law 99-514, 26 U.S.C. § 1 et seq.).
(2) Independent contractor arrangements.
(3) Providing temporary help services.

43 P.S. § 933.103

Added by P.L. 946 2012 No. 102, § 103, eff. 1/1/2013.