work site employee
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 7705 — for purposes of this title
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).