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Does the answer change if the payroll processing business is the “employer of record” for the employees whose payroll is being processed?

April 26, 2017answer Business employees payroll processed

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Does the answer change if the payroll processing business is the “employer of record” for the employees whose payroll is being processed?

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No, the nature of the transaction remains substantially that of payroll processing because the true employer of the employees whose payroll is being processed is the film production company.