Relating to obligations of worker leasing companies under the paid family and medical leave insurance program.

Provides that client company that is furnished workers by worker leasing company is responsible for employer duties under paid family and medical leave insurance program with respect to workers leased to client company. ] Directs Director of Employment Department ] Department of Revenue to reimburse worker leasing company for any employer contribution payments made by worker leasing company on behalf of client company that meets certain criteria ] if Department of Revenue determines pursuant to amended combined quarterly report that refund is due . Applies to payments of contributions by worker leasing company on behalf of client employer on or after January 1, 2023 made before effective date of Act ]. Provides that worker leasing company is not responsible for paying employer contribution amounts on behalf of client employers that employ fewer than 25 employees. Establishes method by which Employment Department shall determine number of employees employed by employer for purposes of determining liability for such contributions. Takes effect on 91st day following adjournment sine die.