Yes, you may still be eligible for the Employee Retention Credit (ERC) if you use a Professional Employer Organization (PEO). However, since the PEO is hired by the client to report, deposit, and/or pay employment taxes under its own EIN, the PEO is considered the taxpayer by the IRS. Therefore, the PEO is responsible to ensure that you receive any credits or overpayments (including the ERC tax credit) that you may be owed. This would include filing for the ERC Tax Credit on your behalf.