O.C.G.A. § 34-8-32. Employee leasing company
(a) As used in this chapter, the term "employee leasing company" means an independently established business entity which engages in the business of providing leased employees to any other employing unit under the following conditions:
(c) Individuals who perform services for temporary help contracting firms as that term is defined in Code Section 34-8-46 shall not be considered employees of an employee leasing company.
(1) Negotiates with clients or customers for such matters as time, place, type of work, working conditions, quality, and price of service;(b) Individuals performing services for an employee leasing company shall be considered employees of the employee leasing company. The employee leasing company shall file required reports in accordance with regulations prescribed by the Commissioner and pay contributions on wages paid to such employees.
(2) Determines assignments of individuals to its clients or customers, even if the individuals retain the right to refuse specific assignments;
(3) Sets the rate of pay of the individuals, whether or not through negotiation;
(4) Pays the individuals from its accounts; and
(5) Hires and terminates individuals who perform services for the clients or customers.
(c) Individuals who perform services for temporary help contracting firms as that term is defined in Code Section 34-8-46 shall not be considered employees of an employee leasing company.
