Employee Leasing: Implications for State Unemployment Insurance Programs
This report presents the results of an exploratory study of the employee leasing industry. It begins with a description of the employee leasing industry, its size and characteristics. It then presents the results of a survey of State Unemployment Insurance (UI) tax administrators on their experience with the industry and their response in terms of administrative handling of leasing companies and taxing and reporting provisions of their laws. The report attempts to determine the implications of the leasing industry on State UI trust funds.