Temporary employees
Employers paying temporary employees directly must report them under this program. However, employers who purchase the employee services from a temporary service agency do not have to report these employees if they remain employed by the agency. They must be reported by the temporary service agency within 20 days from the hiring date, and are not required to be reported each time they are assigned to an employer-client. This also applies to employee leasing firms. These employees must be reported as new hires at the beginning of their engagement with the temporary agency, and again only if they were terminated by the agency or removed from its payroll records and then rehired.