Employee Leasing: Implications for State Unemployment Insurance Programs
This report presents the results of an exploratory study of the employee leasing industry. It
begins with a description of the employee leasing industry, its size and characteristics. It then
presents the results of a survey of State Unemployment Insurance (UI) tax administrators on their
experience with the industry and their response in terms of administrative handling of leasing
companies and taxing and reporting provisions of their laws. It then attempts to determine the
implications of the leasing industry on State Ul trust funds.
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