Texas Administrative Code (Last Updated: March 27,2024) |
TITLE 40. SOCIAL SERVICES AND ASSISTANCE |
PART 20. TEXAS WORKFORCE COMMISSION |
CHAPTER 815. UNEMPLOYMENT INSURANCE |
SUBCHAPTER C. TAX PROVISIONS |
SECTION 815.133. Professional Employer Organizations and Temporary Help Firms
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(a) A professional employer organization licensed by the Texas Department of Licensing and Regulation under Texas Labor Code Chapter 91 shall be the employer of the workers it provides to a client. If the professional employer organization is not licensed by the Texas Department of Licensing and Regulation, then the Agency shall determine that the client is the employer. (b) A temporary help firm is the employer of an individual employed by the firm as a temporary employee. As defined in the Act, §201.011(21), a temporary help firm is a person who employs individuals for the purpose of assigning those individuals to work for the clients of the temporary help firm to support or supplement a client's workforce during employee absences, temporary skill shortages, seasonal workloads, special assignments and projects, and other similar work situations. Source Note: The provisions of this §815.133 adopted to be effective November 6, 2000, 25 TexReg 11093; amended to be effective January 6, 2014, 39 TexReg 114