Under this arrangement there is no co-employment relationship.
The ASO handles all payroll and payroll-related functions, but does not
become the employer of record. All employees and employee functions
remain under the control of the client company. Tax and insurance filings
are filed under the client company’s Employer Identification Number. All
employee-related insurance (workers compensation and health insurance)
is provided under the client’s policies. The client company is responsible
for handling workers’ compensation, insurance and tax audits.