Florida Compliance Quick Reference

Governing Statutes and Rules for PEOs: Florida Statues

FloridaAdministrative Code (PDF)

Board of Employee Leasing

Department of Business and Professional Regulation

Florida Division of Workers' Compensation

Important Dates for PEOs

Look-up a Licensed PEO

Licensed Company Terms GL, EL, CO… What does it all mean?

  • EL - An "employee leasing company" means a sole proprietorship, partnership, corporation, or other form of business entity engaged in an arrangement whereby the entity assigns its employees to a client and allocates the direction of and control over the leased employees between the leasing company and the client.
    • This term doesnot include the following:
    • (a) temporary help arrangements to support or supplement the client'sworkforce in special work situations such as employee absences, temporaryskill shortages, and seasonal workloads;
    • (b)anarrangement in which an organization employs only one category ofemployees and assigns them to a client to perform a function inherent tothat category and which function is separate and divisible from the primarybusiness of the client;
    • (c)afacilities staffing arrangement, whereby an organization assigns itsemployees to staff a specific client function, on an ongoing basis,provided that the number of individuals assigned comprises no more than50 percent of the workforce at a client's worksite and provided that nomore than 20 percent of the individuals assigned to a particular clientfunction were employed by the client immediately preceding thecommencement of the arrangement;
    • (d) anarrangement in which an organization assigns its employees only to acommonly controlled company or group of companies as defined in s. 414 ofthe Internal Revenue Code and in which the organization does not holditself out to the public as an employee leasing company; or
    • (e)ahome health agency or a health care services pool unless otherwiseengaged in business as an employee leasing company.
  • CO - A "controlling person" means any natural person who possesses, directly or indirectly, the power to direct or cause the direction of the management or policies of any employee leasing company, including, but not limited to:
    • direct orindirect control of 50 percent or more of the voting securities of theemployee leasing company; or
    • the generalpower to endorse any negotiable instrument payable to or on behalf of theemployee leasing company or to cause the direction of the management orpolicies of any employee leasing company; or
    • any naturalperson employed, appointed, or authorized by an employee leasing companyto enter into a contractual relationship with a client company on behalfof the employee leasing company.
  • DM - A "de minimus employee leasing company" is an employee leasing company that is domiciled outside the state and is licensed or registered as an employee leasing company in its state of domicile or residence. This company does not provide leased employees to a client whose business is located or domiciled within Florida nor does the company maintain an office in this state or solicit in any manner clients located or domiciled within Florida. This company also does not have more than 50 leased employees working in this state. This company is registered with the state but not licensed to do business within Florida.

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