Idaho Code 44-2403 – Definitions
Current as of: 2023 | Check for updates
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As used in this chapter:
(1) "Administration fee" means those charges made by the professional employer to the client over and above the cost of taxes, premiums, wages, state and federal withholdings or licensing procedures.
Terms Used In Idaho Code 44-2403
- Client: means a person who obtains its work force from another person through a professional employer arrangement. See Idaho Code 44-2403
- Contract: A legal written agreement that becomes binding when signed.
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
- Person: means an individual, an association, a company, a firm, a partnership or a corporation. See Idaho Code 44-2403
- Professional employer: means any person engaged in providing the services of employees pursuant to one (1) or more professional employer arrangements or any person that represents itself to the public as providing services pursuant to a professional employer arrangement. See Idaho Code 44-2403
- Professional employer arrangement: means an arrangement, under contract or otherwise, whereby:
Idaho Code 44-2403State: when applied to the different parts of the United States, includes the District of Columbia and the territories; and the words "United States" may include the District of Columbia and territories. See Idaho Code 73-114
(2) "Assigned worker" is a person with an employment relationship with both the professional employer and the client.
(3) "Client" means a person who obtains its work force from another person through a professional employer arrangement.
(4) "Person" means an individual, an association, a company, a firm, a partnership or a corporation.
(5) "Professional employer arrangement" means an arrangement, under contract or otherwise, whereby:
(a) A professional employer assigns workers to perform services for a client;
(b) The arrangement is intended to be, or is, on-going rather than temporary in nature; and
(c) Employer responsibilities are in fact shared by the professional employer and the client for assigned workers.
(d) For the purposes of this chapter, a professional employer arrangement shall not include:
(i) Temporary employees;
(ii) Arrangements wherein a person, whose principal business activity is not entering into professional employer arrangements, shares employees with a commonly owned company within the meaning of section 414(b) and (c) of the Internal Revenue Code of 1986, as amended, and which does not hold itself out as a professional employer;
(iii) Arrangements for which a person assumes full responsibility for the product or service performed by such person or his agents and retains and exercises, both legally and in fact, a complete right of direction and control over the individuals whose services are supplied under such contractual arrangements, and such person and his agents perform a specified function for the client which is separate and divisible from the primary business or operations of the client.
(6) "Professional employer" means any person engaged in providing the services of employees pursuant to one (1) or more professional employer arrangements or any person that represents itself to the public as providing services pursuant to a professional employer arrangement.
(7) "Temporary employee" means a worker employed by an organization which hires its own employees and assigns them to a third party to support or supplement the third party’s work force in work situations such as employee absences, temporary skill shortages, seasonal workload conditions, and special assignments and projects.