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§ 10-45-97 "Professional employer organization" defined.

SD Codified L § 10-45-97 (2019) (N/A)
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10-45-97. "Professional employer organization" defined. For the purposes of § 10-45-96, the term, professional employer organization, means a firm which:

(1) Enters into a contractual agreement with a client company to create a co-employment relationship for the provision of payroll, benefits, and other human resources functions;

(2) Covers at least seventy-five percent of the client company's full-time or full-time equivalent employees domiciled in South Dakota; and

(3) Maintains separate books and records of account for each client company.Source: SL 1999, ch 57, § 2.

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§ 10-45-96 Tax on gross receipts of professional employer organization--Deduction available.
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§ 10-45-98 Temporary help services not subject to § 10-45-96.