{"data":{"id":"us-ut/utah-code-31a-40-210","jurisdiction":"us-ut","citation":"Utah Code § 31A-40-210","heading":"Unemployment compensation insurance.","body":"(1) For purposes of Title 35A, Chapter 4, Employment Security Act, a covered employee of a professional employer organization licensed under this chapter is considered the employee of the professional employer organization.\n(2) The professional employer organization described in Subsection (1) shall pay a contribution, penalty, or interest required under Title 35A, Chapter 4, Employment Security Act, on wages, as defined in Section 35A-4-208, paid by the professional employer organization to the covered employee during the term of the professional employer agreement.\n(3) A professional employer organization shall report and pay a required contribution to the unemployment compensation fund when due using the state employer account number and the contribution rate of the professional employer organization.\n(4) Unless a client is otherwise eligible for an experience rating, the Unemployment Insurance Division of the Department of Workforce Services shall treat a client as a new employer without a previous experience record beginning on the day on which:\n(a) a professional employer agreement between the client and a professional employer organization terminates; or\n(b) the professional employer organization fails to submit a report or make a tax payment when due as required by this chapter.","path":["Title 31A Insurance Code","Chapter 31A-40 Professional Employer Organization Licensing Act","Part 31A-40-2 Coemployment Relationship and Professional Employer Services"],"source_url":"https://le.utah.gov/xcode/Title31A/Chapter40/31A-40-S210.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"cdcc5dd0452580c08aeaffb37fe30aa6733ccdc150402a206d42206be58a6dfc","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-31a-40-209","next":"us-ut/utah-code-31a-40-211"},"notice":"GroundRules: Original legal text. Not legal advice."}