Terms Used In Louisiana Revised Statutes > Title 23 > Chapter 11 > Part XII - Professional Employer Organizations

• Administrator: means the secretary of the Louisiana Workforce Commission. See Louisiana Revised Statutes 23:1472
• Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
• Benefits: means the money payments payable to an individual, as provided in this Chapter, with respect to his unemployment. See Louisiana Revised Statutes 23:1472
• Board: shall mean the Louisiana Board for Hearing Aid Dealers. See Louisiana Revised Statutes 37:2442
• Calendar quarter: means the period of three consecutive calendar months ending on March 31, June 30, September 30, or December 31, or the equivalent thereof as the administrator may by regulations prescribe. See Louisiana Revised Statutes 23:1472
• Client: means an employer who obtains services on all or a majority of its work force or labor from a professional employer organization. See Louisiana Revised Statutes 23:1761
• Co-employment relationship: means an employment relationship whereby both the client and the PEO have an employer/employee relationship with the covered employee and the direction and control of the covered employee is shared by or allocated between the client and the PEO pursuant to a PEO service agreement. See Louisiana Revised Statutes 23:1761
• Contributions: means the money payments to the state unemployment compensation fund, required by this Chapter. See Louisiana Revised Statutes 23:1472
• 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.
• Covered employee: means a person having a co-employment relationship with both a PEO and the PEO's client pursuant to an executed PEO service agreement. See Louisiana Revised Statutes 23:1761
• Employer: means :

              (a) Any employing unit which in any calendar quarter in either the current or preceding calendar year paid for services in employment wages of one thousand five hundred dollars or more for some portion of a day in each of twenty different calendar weeks, whether or not such weeks were consecutive, in either the current or the preceding calendar year, had in employment at least one individual regardless of whether the same individual was in employment each day. See Louisiana Revised Statutes 23:1472

• Employment: means , subject to the other provisions of this Subsection, any services including service in interstate commerce, performed for wages or under any contract of hire, written or oral, express or implied;

              B. See Louisiana Revised Statutes 23:1472

• Executor: A male person named in a will to carry out the decedent
• Fiduciary: A trustee, executor, or administrator.
• Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
• Hearing aid: means any wearable instrument or device designed for or represented as aiding or compensating for defective human hearing and any parts, attachments, or accessories of such an instrument or device. See Louisiana Revised Statutes 37:2442
• Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). ^{Source: OCC}
• License: includes a temporary license and a certificate of endorsement. See Louisiana Revised Statutes 37:2442
• Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
• Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
• 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.
• PEO: means any person that offers professional employer services pursuant to a professional employer services agreement with a client, including but not limited to administrative services organizations and employee leasing organizations that provide services pursuant to a PEO agreement. See Louisiana Revised Statutes 23:1761
• PEO services agreement: means an agreement between a professional employer organization and a client pursuant to which the professional employer organization will upon execution of the agreement co-employ a substantial part of a client's workforce and undertake specified responsibilities as an employer for all covered employees that are co-employed by the agreement between the professional employer organization and the client. See Louisiana Revised Statutes 23:1761
• Person: means an individual, association, partnership, corporation, limited liability company, or other entity. See Louisiana Revised Statutes 23:1761
• person: includes a body of persons, whether incorporated or not. See Louisiana Revised Statutes 1:10
• Quorum: The number of legislators that must be present to do business.
• Staffing service: means any person or entity, other than a professional employer organization, that supplies workers to a client to support or supplement the client's workforce. See Louisiana Revised Statutes 23:1761
• State: includes the states of the United States, the District of Columbia, the Commonwealth of Puerto Rico and the Virgin Islands. See Louisiana Revised Statutes 23:1472
• Temporary employee: is a n employee, whether called temporary employee or leased employee, who is recruited by a staffing service or employee leasing company, is assigned to a client by such service or company, and is expected to return to the staffing service or leasing company for reassignment at the end of duties at the client company. See Louisiana Revised Statutes 23:1761
• Trustee: A person or institution holding and administering property in trust.
• United States: when used in a geographical sense, includes the states, the District of Columbia, the Commonwealth of Puerto Rico, and the Virgin Islands. See Louisiana Revised Statutes 23:1472
• Wages: means all remuneration for services, including vacation pay, holiday pay, dismissal pay, commissions, bonuses, the cash value of all remuneration in any medium other than cash, and WARN Act payments received pursuant to Louisiana Revised Statutes 23:1472