work site employee

(1) In general The term “work site employee” means, with respect to a certified professional employer organization, an individual who— (A) performs services for a customer pursuant to a contract which is between such customer and the certified professional employer organization and which meets the requirements of paragraph (2), and (B) performs services at a work site meeting the requirements of paragraph (3).

Source

26 USC § 7705(e)(1)

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Scoping language

None identified, default scope is assumed to be the parent (chapter 79) of this section.

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