7.2 Employer of Record

The Contractor The entities under contract with DCF to administer the TJ and TMJ contracts., intermediary A third party that facilitates a contract between two other parties., or work site may act as the employer of record. The employer of record is legally responsible for paying SJ wages, the employer of record’s share of federal Social Security and Medicare taxes, and worker’s compensation insurance, if any. Private sector employers of record, such as a private sector intermediary or work site, may be required to pay unemployment insurance (UI) premiums. If the employer of record is legally required to pay UIUnemployment Insurance premiums, those premiums are reimbursable under the TMJ The Transform Milwaukee Jobs program in Milwaukee County. contract.

History: There are no previous versions of this policy.