What type of workers should I include or exclude from “Leased Employment and Payroll” (Item 7)?
INCLUDE: • Employees provided to you by professional employer organizations and companies providing labor or staff leasing services. EXCLUDE: • Temporary staffing obtained from a staffing service. • Contractors, subcontractors, or independent contractors. • Employees whose payroll was reported in Item 6 and filed under this establishment?s Employer Identification Number.
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