reglab/housing_qa huggingface dataset:
UT Code § 31A-40-104 (2021)
2021 Utah Code|Title 31A - Insurance Code|Chapter 40 - Professional Employer Organization Licensing Act|Part 1 - General Provisions|Section 104 - Confidentiality -- Cooperation with other agencies.

31A-40-104. Confidentiality -- Cooperation with other agencies.    (1) Notwithstanding Title 63G, Chapter 2, Government Records Access and Management Act, and except as provided in Subsection (2), (3), or (4), the commissioner or department may not disclose information obtained from a professional employer organization under this chapter.     (2) The commissioner or department may disclose information on an aggregate basis that does not identify an individual professional employer organization or client.     (3) The commissioner or department may disclose information obtained from a professional employer organization under this chapter to a government entity if the government entity requires the information to perform the government entity's duties.     (4)   (a) The commissioner shall coordinate the commissioner's administration of this chapter and share information with:   (i) the Department of Workforce Services;     (ii) the Labor Commission; and     (iii) the State Tax Commission.       (b) An agency listed in Subsection (4)(a) shall treat the information obtained under this section as confidential unless disclosure of the information is required in accordance with:   (i) this title; or     (ii)Title 63G, Chapter 2, Government Records Access and Management Act.        Enacted by Chapter 318, 2008 General Session
UT Code § 31A-40-201 (2021)
2021 Utah Code|Title 31A - Insurance Code|Chapter 40 - Professional Employer Organization Licensing Act|Part 2 - Coemployment Relationship and Professional Employer Services|Section 201 - Enforceable rights and obligations.

31A-40-201. Enforceable rights and obligations.    (1) In a coemployment relationship under a professional employer agreement:   (a) a professional employer organization:   (i) may only enforce a right of an employer that is specifically allocated to the professional employer organization under the professional employer agreement or this chapter; and     (ii) is subject only to an obligation of an employer specifically allocated to the professional employer organization by the professional employer agreement or this chapter; and       (b) a client:   (i) may enforce a right of an employer:   (A) allocated to the client in the professional employer agreement or this chapter; or     (B) not specifically allocated to the professional employer organization under the professional employer agreement or this chapter; and       (ii) is subject to an obligation of an employer:   (A) allocated to the client by the professional employer agreement or this chapter; or     (B) not specifically allocated to a professional employer organization by the professional employer agreement or this chapter.           (2) A right or obligation of a professional employer organization as a coemployer of a covered employee is limited to a right or obligation arising pursuant to the professional employer agreement and this chapter during the term of coemployment of the covered employee by the professional employer organization.    Enacted by Chapter 318, 2008 General Session
UT Code § 31A-40-203 (2021)
2021 Utah Code|Title 31A - Insurance Code|Chapter 40 - Professional Employer Organization Licensing Act|Part 2 - Coemployment Relationship and Professional Employer Services|Section 203 - Covered employee.

 Effective 5/13/2014  31A-40-203. Covered employee.    (1)   (a) An individual is a covered employee of a professional employer organization if the individual is coemployed pursuant to a professional employer agreement subject to this chapter.     (b) An individual who is a covered employee under a professional employer agreement is a covered employee, whether or not the professional employer organization provides the notice required by Subsection 31A-40-202(3), the earlier of the day on which:   (i) the employee is first compensated by the professional employer organization; or     (ii) the client notifies the professional employer organization of a new hire.         (2) An individual who is an officer, director, shareholder, partner, or manager of a client is a covered employee:   (a) to the extent that the client and the professional employer organization expressly agree in the professional employer agreement that the individual is a covered employee;     (b) if the conditions of Subsection (1) are met; and     (c) if the individual acts as an operational manager or performs day-to-day an operational service for the client.      Amended by Chapter 290, 2014 General SessionAmended by Chapter 300, 2014 General Session
UT Code § 31A-40-206 (2021)
2021 Utah Code|Title 31A - Insurance Code|Chapter 40 - Professional Employer Organization Licensing Act|Part 2 - Coemployment Relationship and Professional Employer Services|Section 206 - Professional employer service not insurance.

31A-40-206. Professional employer service not insurance.    (1) A professional employer organization licensed under this chapter is not considered engaged in the sale of insurance or as acting as a third party administrator when the professional employer organization engages in one or more of the following with respect to a professional employer service:   (a) offering;     (b) marketing;     (c) selling;     (d) administering; or     (e) providing.       (2) Subsection (1) applies to a professional employer service that includes an employee benefit plan for a covered employee.    Enacted by Chapter 318, 2008 General Session
UT Code § 31A-40-207 (2021)
2021 Utah Code|Title 31A - Insurance Code|Chapter 40 - Professional Employer Organization Licensing Act|Part 2 - Coemployment Relationship and Professional Employer Services|Section 207 - Taxation.

31A-40-207. Taxation.    (1)   (a) A covered employee whose service is subject to a sales or use tax under Title 59, Chapter 12, Sales and Use Tax Act, is considered the employee of the client for purposes of imposing and collecting the sales or use tax on the service performed by the covered employee.     (b) This chapter may not be interpreted to relieve a client of a sales or use tax liability with respect to a good or service of the client.       (2)   (a) If the amount of a tax or fee described in Subsection (2)(b) is determined on the basis of the gross receipts of a professional employer organization, only an administrative fee collected by the professional employer organization is considered gross receipts.     (b) This Subsection (2) applies to:   (i) a tax on a professional employer service;     (ii) a business license fee; or     (iii) another fee or charge.         (3) A taxing entity shall assess a tax assessed on a per capita or per employee basis:   (a) on a client for a covered employee; and     (b) on the professional employer organization for an employee of the professional employer organization who is not a covered employee coemployed with a client.       (4) If a tax is imposed or calculated on the basis of total payroll, the professional employer organization is eligible to apply a small business allowance or exemption available to the client for a covered employee for the purpose of computing the tax.    Enacted by Chapter 318, 2008 General Session
UT Code § 31A-40-209 (2021)
2021 Utah Code|Title 31A - Insurance Code|Chapter 40 - Professional Employer Organization Licensing Act|Part 2 - Coemployment Relationship and Professional Employer Services|Section 209 - Workers' compensation.

 Effective 12/31/2017  31A-40-209. Workers' compensation.    (1) In accordance with Section 34A-2-103, a client is responsible for securing workers' compensation coverage for a covered employee.     (2) Subject to the requirements of Section 34A-2-103, if a professional employer organization obtains or assists a client in obtaining workers' compensation insurance pursuant to a professional employer agreement:   (a) the professional employer organization shall ensure that the client maintains and provides workers' compensation coverage for a covered employee in accordance with Subsection 34A-2-201(1) and rules of the Labor Commission, made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act;     (b) the workers' compensation coverage may show the professional employer organization as the named insured through a master policy, if:   (i) the client is shown as an insured by means of an endorsement for each individual client;     (ii) the experience modification of a client is used; and     (iii) the insurer files the endorsement with the Division of Industrial Accidents as directed by a rule of the Labor Commission, made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act;       (c) at the termination of the professional employer agreement, if requested by the client, the insurer shall provide the client records regarding the loss experience related to workers' compensation insurance provided to a covered employee pursuant to the professional employer agreement; and     (d) the insurer shall notify a client if the workers' compensation coverage for the client is terminated.       (3) In accordance with Section 34A-2-105, the exclusive remedy provisions of Section 34A-2-105 apply to both the client and the professional employer organization under a professional employer agreement regulated under this chapter.     (4) Notwithstanding the other provisions in this section, an insurer may choose whether to issue:   (a) a policy for a client; or     (b) a master policy with the client shown as an additional insured by means of an individual endorsement.      Amended by Chapter 363, 2017 General Session
UT Code § 31A-40-210 (2021)
2021 Utah Code|Title 31A - Insurance Code|Chapter 40 - Professional Employer Organization Licensing Act|Part 2 - Coemployment Relationship and Professional Employer Services|Section 210 - Unemployment compensation insurance.

31A-40-210. Unemployment compensation insurance.    (1) For purposes of Title 35A, Chapter 4, Employment Security Act, a covered employee of a professional employer organization licensed under this chapter is considered the employee of the professional employer organization.     (2) The professional employer organization described in Subsection (1) shall pay a contribution, penalty, or interest required under Title 35A, Chapter 4, Employment Security Act, on wages, as defined in Section 35A-4-208, paid by the professional employer organization to the covered employee during the term of the professional employer agreement.     (3) A professional employer organization shall report and pay a required contribution to the unemployment compensation fund when due using the state employer account number and the contribution rate of the professional employer organization.     (4) Unless a client is otherwise eligible for an experience rating, the Unemployment Insurance Division of the Department of Workforce Services shall treat a client as a new employer without a previous experience record beginning on the day on which:   (a) a professional employer agreement between the client and a professional employer organization terminates; or     (b) the professional employer organization fails to submit a report or make a tax payment when due as required by this chapter.      Enacted by Chapter 318, 2008 General Session
UT Code § 31A-40-211 (2021)
2021 Utah Code|Title 31A - Insurance Code|Chapter 40 - Professional Employer Organization Licensing Act|Part 2 - Coemployment Relationship and Professional Employer Services|Section 211 - Employment related economic incentives -- Employment information -- Client's status.

31A-40-211. Employment related economic incentives -- Employment information -- Client's status.    (1) Notwithstanding the other provisions of this chapter, for purposes of determining eligibility for an employment related economic incentive, a covered employee is considered only an employee of the client.     (2)   (a) If eligibility for an employment related economic incentive relates to a covered employee, the client is entitled to the employment related economic incentive if the client is otherwise eligible for the employment related economic incentive.     (b) A professional employer organization is not eligible for an employment related economic incentive described in Subsection (2)(a).       (3) If eligibility for or the amount of an employment related economic incentive is determined on the basis of the number of employees, a client is treated as employing only:   (a) a covered employee coemployed by the client under the professional employer agreement; or     (b) an employee solely employed by the client.       (4) Subject to a confidentiality provision in federal or state law, a professional employer organization shall provide employment information:   (a) upon the request of:   (i) the client; or     (ii) the governmental entity administering an employment related economic incentive; and       (b) reasonably required for:   (i) administration of an employment related economic incentive; or     (ii) necessary to support any of the following by a client seeking an employment related economic incentive:   (A) a request;     (B) a claim;     (C) an application; or     (D) another action.           (5) With respect to a bid, contract, purchase order, or agreement entered into with the state or a political subdivision of the state, the fact that the client enters into a professional employer agreement does not affect the client's status or certification as a:   (a) small business;     (b) minority-owned business;     (c) disadvantaged business;     (d) woman-owned business; or     (e) historically underutilized business.      Enacted by Chapter 318, 2008 General Session
UT Code § 31A-40-212 (2021)
2021 Utah Code|Title 31A - Insurance Code|Chapter 40 - Professional Employer Organization Licensing Act|Part 2 - Coemployment Relationship and Professional Employer Services|Section 212 - Determination of joint employers -- Franchisors excluded.

 Effective 5/10/2016  31A-40-212. Determination of joint employers -- Franchisors excluded.    (1)   (a) For purposes of determining whether two or more persons are considered joint employers under this chapter, an administrative ruling of a federal executive agency may not be considered a generally applicable law unless that administrative ruling is determined to be generally applicable by a court of law, or adopted by statute or rule.     (b) Nothing in this Subsection (1) prohibits the commissioner, in making policy decisions and taking enforcement action, from applying an administrative ruling or opinion issued by the United States Department of Labor that decides or opines on whether an employee welfare benefit plan is established and maintained for a single employer, multiple employer, or co-employer under the Employee Retirement Income Security Act of 1974, 29 U.S.C. Sec. 1001 et seq.       (2)   (a) For purposes of this chapter, a franchisor is not considered to be an employer of:   (i) a franchisee; or     (ii) a franchisee's employee.       (b) With respect to a specific claim for relief under this chapter made by a franchisee or a franchisee's employee, this Subsection (2) does not apply to a franchisor under a franchise that exercises a type or degree of control over the franchisee or the franchisee's employee not customarily exercised by a franchisor for the purpose of protecting the franchisor's trademarks and brand.      Enacted by Chapter 370, 2016 General Session
UT Code § 31A-40-301 (2021)
2021 Utah Code|Title 31A - Insurance Code|Chapter 40 - Professional Employer Organization Licensing Act|Part 3 - Licensing Requirements|Section 301 - Licensing required.

31A-40-301. Licensing required.    (1) Except as otherwise provided in this chapter, a person may not engage in the following before the day on which the person is licensed under this chapter:   (a) providing a professional employer service in this state;     (b) advertising that the person provides a professional employer service in this state; or     (c) holding itself out as providing a professional employer service in this state.       (2) A person described in Subsection (1) is subject to this chapter regardless of whether the person uses one of the following terms with or without the term "registered" or "licensed":   (a) "administrative employer";     (b) "employee leasing company";     (c) "professional employer organization";     (d) "PEO";     (e) "staff leasing company"; or     (f) another name.      Enacted by Chapter 318, 2008 General Session
UT Code § 31A-40-302 (2021)
2021 Utah Code|Title 31A - Insurance Code|Chapter 40 - Professional Employer Organization Licensing Act|Part 3 - Licensing Requirements|Section 302 - Licensing process.

31A-40-302. Licensing process.    (1) To apply for an initial or renewal license under this chapter, a person shall:   (a)   (i) submit an application with the commissioner on a form and in a manner the commissioner shall determine by rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act; and     (ii) pay a license fee determined in accordance with Section 31A-3-103 that is not refunded if the application:   (A) is denied;     (B) does not comply with Section 31A-40-303; or     (C) if incomplete, is never completed by the person filing the application; or         (b) comply with Section 31A-40-303.       (2) In the application described in Subsection (1)(a), the person shall provide:   (a) any name under which the professional employer organization will engage in a professional employer service;     (b) the address of the principal place of business of the professional employer organization;     (c) the address of each location the professional employer organization maintains in this state;     (d) the professional employer organization's federal taxpayer or employer identification number;     (e) the following information by jurisdiction of each name under which the professional employer organization operated in the five years preceding the day on which the person submits the application:   (i) the name;     (ii) an alternative name, if any;     (iii) a name of a predecessor; and     (iv) if known, a successor business entity;       (f) a statement of ownership that includes the name and evidence of the business experience of a person that, individually or acting in concert with one or more other persons, owns or controls, directly or indirectly, 10% or more of the equity interests of the professional employer organization;     (g) a statement of management that includes the name and evidence of the business experience of an individual who:   (i) serves as president of the professional employer organization;     (ii) serves as chief executive officer of the professional employer organization; or     (iii) may act as a senior executive officer of the professional employer organization; and       (h) a financial statement that:   (i) sets forth the financial condition of:   (A) the professional employer organization; or     (B) a professional employer organization group in which the professional employer organization is a member;       (ii) states whether or not the professional employer organization complies with Section 31A-40-205; and     (iii) complies with Section 31A-40-305.         (3) A professional employer organization shall renew its license by no later than October 1 of each year.    Amended by Chapter 10, 2010 General Session
UT Code § 31A-40-304 (2021)
2021 Utah Code|Title 31A - Insurance Code|Chapter 40 - Professional Employer Organization Licensing Act|Part 3 - Licensing Requirements|Section 304 - Small operation license.

31A-40-304. Small operation license.    (1) A professional employer organization may obtain a small operation license under this chapter if the professional employer organization:   (a) files an application for a small operation license with the commissioner:   (i) on a form and in a manner the commissioner shall determine by rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act; and     (ii) that includes the information and documentation the commissioner determines is necessary to show that the professional employer organization qualifies for a small operation license;       (b) pays a small operation license fee determined in accordance with Section 31A-3-103, that is not refunded if the application:   (i) is denied; or     (ii) if incomplete, is never completed by the person filing the application;       (c) is domiciled outside of this state;     (d) is licensed or registered as a professional employer organization in another state;     (e) does not maintain an office in this state or directly solicit a client that:   (i) is domiciled in this state; or     (ii) maintains a location within this state;       (f) does not have at any time more than 50 covered employees employed or domiciled in this state; and     (g) is not owned or directed by another professional employer organization operating in the state.       (2)   (a) A small operation license is valid for one year.     (b) A professional employer organization may annually renew a small operation license.       (3) A professional employer organization with a small operation license under this chapter is not subject to Section 31A-40-205.    Enacted by Chapter 318, 2008 General Session
UT Code § 31A-40-305 (2021)
2021 Utah Code|Title 31A - Insurance Code|Chapter 40 - Professional Employer Organization Licensing Act|Part 3 - Licensing Requirements|Section 305 - Financial statements required for licensing.

31A-40-305. Financial statements required for licensing.    (1)   (a) A person that files a financial statement with an application for an initial license under Section 31A-40-302 shall file the professional employer organization's most recent audit as of the day the application is filed, except that the financial statement may not be older than 10 months from the day on which the application is filed.     (b) A person that files a financial statement to renew a license shall file the most recent financial statement of the professional employer organization as of the day the application for renewal is filed with the commission.     (c)   (i) The person filing an application may apply for an extension with the commissioner if the request for an extension is accompanied by a letter from the person conducting the audit for the financial statement stating:   (A) the reason for the delay; and     (B) the anticipated date on which the audit will be completed.       (ii) If a person complies with Subsection (1)(c)(i), the commissioner may grant an extension up to 30 days from the day on which the financial statement is due under this section.       (d) A professional employer organization may file a combined or consolidated financial statement if:   (i) the professional employer organization is owned by or in common control with another person; and     (ii) the combined or consolidated financial statement clearly identifies the following of the professional employer organization:   (A) its working capital;     (B) its assets; and     (C) its liabilities.           (2) A financial statement required by this chapter shall be:   (a) prepared in accordance with generally accepted accounting principles;     (b) audited by an independent certified public accountant licensed to practice in the jurisdiction in which the person conducting the audit is located; and     (c) without qualification as to the going concern status of the professional employer organization.       (3) Notwithstanding the other provisions of this section, the commissioner shall license a professional employer organization that does not have sufficient operating history to have an audited financial statement on the basis of at least 12 months if:   (a) the professional employer organization complies with the other requirements for licensure, including Section 31A-40-205; and     (b) the person filing the application for license files a financial statement that is reviewed by a certified public accountant.      Enacted by Chapter 318, 2008 General Session