2005 Idaho Code - 44-2403 — DEFINITIONS

                                  TITLE  44
                                    LABOR
                                  CHAPTER 24
                         IDAHO PROFESSIONAL EMPLOYER
    44-2403.  DEFINITIONS. As used in this chapter:
    (1)  "Administration fee" means those charges made by the professional
employer to the client over and above the cost of taxes, premiums, wages,
state and federal withholdings or licensing procedures.
    (2)  "Assigned worker" is a person with an employment relationship with
both the professional employer and the client.
    (3)  "Client" means a person who obtains its work force from another
person through a professional employer arrangement.
    (4)  "Person" means an individual, an association, a company, a firm, a
partnership or a corporation.
    (5)  "Professional employer arrangement" means an arrangement, under
contract or otherwise, whereby:
    (a)  A professional employer assigns workers to perform services for a
    client;
    (b)  The arrangement is intended to be, or is, on-going rather than
    temporary in nature; and
    (c)  Employer responsibilities are in fact shared by the professional
    employer and the client for assigned workers.
    (d)  For the purposes of this chapter, a professional employer arrangement
    shall not include:
         (i)   Temporary employees;
         (ii)  Arrangements wherein a person, whose principal business
         activity is not entering into professional employer arrangements,
         shares employees with a commonly owned company within the meaning of
         section 414(b) and (c) of the Internal Revenue Code of 1986, as
         amended, and which does not hold itself out as a professional
         employer;
         (iii) Arrangements for which a person assumes full responsibility for
         the product or service performed by such person or his agents and
         retains and exercises, both legally and in fact, a complete right of
         direction and control over the individuals whose services are
         supplied under such contractual arrangements, and such person and his
         agents perform a specified function for the client which is separate
         and divisible from the primary business or operations of the client.
    (6)  "Professional employer" means any person engaged in providing the
services of employees pursuant to one (1) or more professional employer
arrangements or any person that represents itself to the public as providing
services pursuant to a professional employer arrangement.
    (7)  "Temporary employee" means a worker employed by an organization which
hires its own employees and assigns them to a third party to support or
supplement the third party's work force in work situations such as employee
absences, temporary skill shortages, seasonal workload conditions, and special
assignments and projects.