What is co-employment staffing (Item 22)?
Co-employment staffing is an arrangement where an employee leasing service (also known as a professional employer organization) provides human resources and human resource management services to its clients. The employee leasing service and the client organization operate as co-employers with regard to the human resource responsibilities to the employees covered by the contract. The employee leasing service provides payroll services (paying employees out of its own accounts, filing employer tax returns, withholding and paying payroll taxes, etc.). The employee leasing service typically provides benefit services (administration of health, retirement and other employee benefits) and/or human resource services (such as recruiting, employee counseling and assessment, training, regulatory compliance and risk management).
