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us/statute/26/3511/c — Liability of certified professional employer organization · Axiom

Liability of certified professional employer organization

Solely for purposes of its liability for the taxes and other obligations imposed by this subtitle—

(1)

(1)#

a certified professional employer organization shall be treated as the employer of any individual (other than a work site employee or a person described in subsection (f)) who is performing services covered by a contract meeting the requirements of section 7705(e)(2), but only with respect to remuneration remitted by such organization to such individual, and

(2)#

the exemptions, exclusions, definitions, and other rules which are based on type of employer and which would (but for paragraph (1)) apply shall apply with respect to such taxes imposed on such remuneration.

in view

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statutes/26/3511.yaml

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Rules

related_party_nonapplication_applies

Derived

source: 26 USC 3511(e)

- name: related_party_nonapplication_applies
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3511(e)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3511
            excerpt: >-
              This section shall not apply in the case of a customer which bears a relationship to a
              certified professional employer organization described in section 267(b) or 707(b).
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3511
            excerpt: substituting “10 percent” for “50 percent”
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        customer_bears_relationship_to_cpeo_described_in_section_267_b_after_10_percent_substitution

        or
        customer_bears_relationship_to_cpeo_described_in_section_707_b_after_10_percent_substitution

cpeo_exclusive_employer_for_work_site_employee_remuneration

Derived

source: 26 USC 3511(a)(1), 26 USC 3511(e)

- name: cpeo_exclusive_employer_for_work_site_employee_remuneration
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3511(a)(1), 26 USC 3511(e)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3511
            excerpt: >-
              a certified professional employer organization shall be treated as the employer (and
              no other person shall be treated as the employer) of any work site employee performing
              services for any customer
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3511
            excerpt: but only with respect to remuneration remitted by such organization
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3511#related_party_nonapplication_applies
            output: related_party_nonapplication_applies
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        organization_is_certified_professional_employer_organization
        and individual_is_work_site_employee
        and work_site_employee_performs_services_for_customer_of_organization
        and remuneration_remitted_by_certified_professional_employer_organization
        and not related_party_nonapplication_applies

employer_type_based_rules_apply_to_cpeo_remitted_work_site_remuneration

Derived

source: 26 USC 3511(a)(2), 26 USC 3511(e)

- name: employer_type_based_rules_apply_to_cpeo_remitted_work_site_remuneration
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3511(a)(2), 26 USC 3511(e)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3511
            excerpt: >-
              the exemptions, exclusions, definitions, and other rules which are based on type of
              employer ... shall apply with respect to such taxes imposed on such remuneration
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3511#cpeo_exclusive_employer_for_work_site_employee_remuneration
            output: cpeo_exclusive_employer_for_work_site_employee_remuneration
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: cpeo_exclusive_employer_for_work_site_employee_remuneration

cpeo_successor_customer_predecessor_during_service_contract

Derived

source: 26 USC 3511(b)(1), 26 USC 3511(e)

- name: cpeo_successor_customer_predecessor_during_service_contract
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3511(b)(1), 26 USC 3511(e)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3511
            excerpt: >-
              a certified professional employer organization entering into a service contract with a
              customer with respect to a work site employee shall be treated as a successor employer
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3511
            excerpt: >-
              the customer shall be treated as a predecessor employer during the term of such
              service contract
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3511#related_party_nonapplication_applies
            output: related_party_nonapplication_applies
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        organization_is_certified_professional_employer_organization

        and
        organization_entering_into_service_contract_with_customer_with_respect_to_work_site_employee

        and service_contract_is_during_term

        and not related_party_nonapplication_applies

customer_successor_cpeo_predecessor_after_service_contract_termination

Derived

source: 26 USC 3511(b)(2), 26 USC 3511(e)

- name: customer_successor_cpeo_predecessor_after_service_contract_termination
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3511(b)(2), 26 USC 3511(e)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3511
            excerpt: >-
              A customer whose service contract with a certified professional employer organization
              is terminated with respect to a work site employee shall be treated as a successor
              employer
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3511
            excerpt: >-
              the certified professional employer organization shall be treated as a predecessor
              employer
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3511#related_party_nonapplication_applies
            output: related_party_nonapplication_applies
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        customer_service_contract_with_certified_professional_employer_organization_terminated_with_respect_to_work_site_employee

        and not related_party_nonapplication_applies

individual_not_work_site_employee_due_to_self_employment

Derived

source: 26 USC 3511(f)

- name: individual_not_work_site_employee_due_to_self_employment
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 3511(f)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3511
            excerpt: >-
              an individual with net earnings from self-employment derived from the customer’s trade
              or business ... is not a work site employee with respect to remuneration paid by a
              certified professional employer organization
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        individual_has_net_earnings_from_self_employment_derived_from_customer_trade_or_business
        and remuneration_paid_by_certified_professional_employer_organization

specified_credit_applies_to_customer_not_cpeo

Derived

source: 26 USC 3511(d)(1)(A), 26 USC 3511(d)(2)

- name: specified_credit_applies_to_customer_not_cpeo
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3511(d)(1)(A), 26 USC 3511(d)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3511
            excerpt: >-
              such credit with respect to a work site employee performing services for the customer
              applies to the customer, not the certified professional employer organization
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3511
            excerpt: A credit is specified in this paragraph if such credit is allowed under
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        credit_is_specified_in_subsection_d
        and work_site_employee_performs_services_for_customer_of_organization

customer_takes_cpeo_paid_wages_and_employment_taxes_into_account_for_specified_credit

Derived

source: 26 USC 3511(d)(1)(B), 26 USC 3511(d)(2)

- name: customer_takes_cpeo_paid_wages_and_employment_taxes_into_account_for_specified_credit
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3511(d)(1)(B), 26 USC 3511(d)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3511
            excerpt: >-
              the customer, and not the certified professional employer organization, shall take
              into account wages and employment taxes
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3511
            excerpt: >-
              paid by the certified professional employer organization with respect to the work site
              employee
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3511
            excerpt: >-
              for which the certified professional employer organization receives payment from the
              customer
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        credit_is_specified_in_subsection_d

        and
        wages_and_employment_taxes_paid_by_certified_professional_employer_organization_with_respect_to_work_site_employee

        and
        certified_professional_employer_organization_receives_payment_from_customer_for_wages_and_employment_taxes

cpeo_information_furnishing_required_for_customer_credit

Derived

source: 26 USC 3511(d)(1)(C), 26 USC 3511(d)(2)

- name: cpeo_information_furnishing_required_for_customer_credit
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3511(d)(1)(C), 26 USC 3511(d)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3511
            excerpt: >-
              the certified professional employer organization shall furnish the customer and the
              Secretary with any information necessary for the customer to claim such credit
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        credit_is_specified_in_subsection_d
        and information_is_necessary_for_customer_to_claim_specified_credit

▸citations (1)

References

This rule cites 1 other rule.

26 USC § 7705 (e)(2)inferredUS Federal › Statutes › Title 26 › § 7705 › (e)(2)

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Liability of certified professional employer organization

Official source

Solely for purposes of its liability for the taxes and other obligations imposed by this subtitle—

(1)

(1)#

(2)#

in view

Whole section

▸rulespec code

Shown source

statutes/26/3511.yaml

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Rules

related_party_nonapplication_applies

Derived

source: 26 USC 3511(e)

- name: related_party_nonapplication_applies
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3511(e)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3511
            excerpt: >-
              This section shall not apply in the case of a customer which bears a relationship to a
              certified professional employer organization described in section 267(b) or 707(b).
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3511
            excerpt: substituting “10 percent” for “50 percent”
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        customer_bears_relationship_to_cpeo_described_in_section_267_b_after_10_percent_substitution

        or
        customer_bears_relationship_to_cpeo_described_in_section_707_b_after_10_percent_substitution

cpeo_exclusive_employer_for_work_site_employee_remuneration

Derived

source: 26 USC 3511(a)(1), 26 USC 3511(e)

- name: cpeo_exclusive_employer_for_work_site_employee_remuneration
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3511(a)(1), 26 USC 3511(e)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3511
            excerpt: >-
              a certified professional employer organization shall be treated as the employer (and
              no other person shall be treated as the employer) of any work site employee performing
              services for any customer
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3511
            excerpt: but only with respect to remuneration remitted by such organization
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3511#related_party_nonapplication_applies
            output: related_party_nonapplication_applies
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        organization_is_certified_professional_employer_organization
        and individual_is_work_site_employee
        and work_site_employee_performs_services_for_customer_of_organization
        and remuneration_remitted_by_certified_professional_employer_organization
        and not related_party_nonapplication_applies

employer_type_based_rules_apply_to_cpeo_remitted_work_site_remuneration

Derived

source: 26 USC 3511(a)(2), 26 USC 3511(e)

- name: employer_type_based_rules_apply_to_cpeo_remitted_work_site_remuneration
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3511(a)(2), 26 USC 3511(e)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3511
            excerpt: >-
              the exemptions, exclusions, definitions, and other rules which are based on type of
              employer ... shall apply with respect to such taxes imposed on such remuneration
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3511#cpeo_exclusive_employer_for_work_site_employee_remuneration
            output: cpeo_exclusive_employer_for_work_site_employee_remuneration
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: cpeo_exclusive_employer_for_work_site_employee_remuneration

cpeo_successor_customer_predecessor_during_service_contract

Derived

source: 26 USC 3511(b)(1), 26 USC 3511(e)

- name: cpeo_successor_customer_predecessor_during_service_contract
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3511(b)(1), 26 USC 3511(e)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3511
            excerpt: >-
              a certified professional employer organization entering into a service contract with a
              customer with respect to a work site employee shall be treated as a successor employer
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3511
            excerpt: >-
              the customer shall be treated as a predecessor employer during the term of such
              service contract
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3511#related_party_nonapplication_applies
            output: related_party_nonapplication_applies
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        organization_is_certified_professional_employer_organization

        and
        organization_entering_into_service_contract_with_customer_with_respect_to_work_site_employee

        and service_contract_is_during_term

        and not related_party_nonapplication_applies

customer_successor_cpeo_predecessor_after_service_contract_termination

Derived

source: 26 USC 3511(b)(2), 26 USC 3511(e)

- name: customer_successor_cpeo_predecessor_after_service_contract_termination
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3511(b)(2), 26 USC 3511(e)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3511
            excerpt: >-
              A customer whose service contract with a certified professional employer organization
              is terminated with respect to a work site employee shall be treated as a successor
              employer
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3511
            excerpt: >-
              the certified professional employer organization shall be treated as a predecessor
              employer
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3511#related_party_nonapplication_applies
            output: related_party_nonapplication_applies
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        customer_service_contract_with_certified_professional_employer_organization_terminated_with_respect_to_work_site_employee

        and not related_party_nonapplication_applies

individual_not_work_site_employee_due_to_self_employment

Derived

source: 26 USC 3511(f)

- name: individual_not_work_site_employee_due_to_self_employment
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 3511(f)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3511
            excerpt: >-
              an individual with net earnings from self-employment derived from the customer’s trade
              or business ... is not a work site employee with respect to remuneration paid by a
              certified professional employer organization
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        individual_has_net_earnings_from_self_employment_derived_from_customer_trade_or_business
        and remuneration_paid_by_certified_professional_employer_organization

specified_credit_applies_to_customer_not_cpeo

Derived

source: 26 USC 3511(d)(1)(A), 26 USC 3511(d)(2)

- name: specified_credit_applies_to_customer_not_cpeo
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3511(d)(1)(A), 26 USC 3511(d)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3511
            excerpt: >-
              such credit with respect to a work site employee performing services for the customer
              applies to the customer, not the certified professional employer organization
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3511
            excerpt: A credit is specified in this paragraph if such credit is allowed under
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        credit_is_specified_in_subsection_d
        and work_site_employee_performs_services_for_customer_of_organization

customer_takes_cpeo_paid_wages_and_employment_taxes_into_account_for_specified_credit

Derived

source: 26 USC 3511(d)(1)(B), 26 USC 3511(d)(2)

- name: customer_takes_cpeo_paid_wages_and_employment_taxes_into_account_for_specified_credit
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3511(d)(1)(B), 26 USC 3511(d)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3511
            excerpt: >-
              the customer, and not the certified professional employer organization, shall take
              into account wages and employment taxes
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3511
            excerpt: >-
              paid by the certified professional employer organization with respect to the work site
              employee
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3511
            excerpt: >-
              for which the certified professional employer organization receives payment from the
              customer
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        credit_is_specified_in_subsection_d

        and
        wages_and_employment_taxes_paid_by_certified_professional_employer_organization_with_respect_to_work_site_employee

        and
        certified_professional_employer_organization_receives_payment_from_customer_for_wages_and_employment_taxes

cpeo_information_furnishing_required_for_customer_credit

Derived

source: 26 USC 3511(d)(1)(C), 26 USC 3511(d)(2)

- name: cpeo_information_furnishing_required_for_customer_credit
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3511(d)(1)(C), 26 USC 3511(d)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3511
            excerpt: >-
              the certified professional employer organization shall furnish the customer and the
              Secretary with any information necessary for the customer to claim such credit
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        credit_is_specified_in_subsection_d
        and information_is_necessary_for_customer_to_claim_specified_credit

▸citations (1)

References

This rule cites 1 other rule.

26 USC § 7705 (e)(2)inferredUS Federal › Statutes › Title 26 › § 7705 › (e)(2)