New York A03141 amends the tax law to include wages, benefits, and related employment taxes in receipts for professional employer organization.

New York A03141 amends the tax law to require that receipts from professional employer organization services include amounts received for wages, benefits, and other employee expenses, along with related employment taxes. This applies if these amounts are included in the calculation of the business income base or the combined business income base. The bill specifies that the inclusion of these receipts in the apportionment fraction depends on the location of the client's worksite employees. This change takes effect immediately and applies to taxable years beginning on and after January 1, 2015.

New York A03141 amends the tax law to include wages, benefits, and related employment taxes in receipts for professional employer organization.

New York A03141 amends the tax law to require that receipts from professional employer organization services include amounts received for wages, benefits, and other employee expenses, along with related employment taxes. This applies if these amounts are included in the calculation of the business income base or the combined business income base. The bill specifies that the inclusion of these receipts in the apportionment fraction depends on the location of the client's worksite employees. This change takes effect immediately and applies to taxable years beginning on and after January 1, 2015.