(a) A covered employee must meet all the following criteria:
(1) the individual must receive written notice of the coemployment relationship with the professional employer organization; and
(2) the individual’s coemployment relationship must be under a professional employer services agreement subject to this chapter.
(b) An individual who is an executive employee, as described by Section 406.097, of the client is a covered employee, except to the extent the professional employer organization and the client expressly agree in the professional employer services agreement that the individual is not a covered employee.