CA AB975

Prohibits any person or entity from providing, advertising, or representing itself as providing professional employer services in California unless registered as a professional employer organization with the Employment Development Department

Requires the department director to establish rules for how professional employer organizations must report quarterly wages and contributions for their worksite employees

Recognizes professional employer organizations as the employing unit for reporting purposes, but allows department rules to require separate subaccounts for each worksite employee of a single client to track individual client experience rates

Requires that experience ratings be determined annually per department subaccount, with prior client account experience combined with professional employer organization subaccount experience and remaining with the client account after the agreement terminates

Permits professional employer organizations to submit all required reporting and payments collectively in a single electronic filing to the department director