work site employee
Defined in 1 place of the United States Code.
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
- 2014–present26 U.S.C. § 7705Internal Revenue Code · Certified professional employer organizations · for purposes of this title