{"data":{"id":"us-in/ic-27-16-7-6","jurisdiction":"us-in","citation":"IC 27-16-7-6","heading":"Basis of fees or taxes on PEOs","body":"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.\n(b) A tax assessed on a per capita or per employee basis must be assessed against a:\n(1) client for covered employees; and\n(2) PEO for the PEO's employees who are not covered employees.\n(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.","path":["TITLE 27. INSURANCE","ARTICLE 16. PROFESSIONAL EMPLOYER ORGANIZATIONS","Chapter 7. General Requirements and Provisions"],"source_url":"https://iga.in.gov/ic/2026/Title_27.html#27-16-7-6","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-25T05:39:04Z","sha256":"1d6789f3c7699f7d98a016f69124033046381cc33ea785469ce927e89a74c7b2","source_id":"us-in","stale":false,"prev":"us-in/ic-27-16-7-5","next":"us-in/ic-27-16-8-1"},"notice":"GroundRules: Original legal text. Not legal advice."}