Relating to employment; prescribing an effective date.

Directs the Director of the Employment Department to reimburse a worker leasing company for any employer contribution payments made by the worker leasing company if the Department of Revenue determines pursuant to an amended combined quarterly report that a refund is due. Applies to payments of contributions by a worker leasing company on behalf of a client employer on or after January 1, 2023. Provides that a worker leasing company is not responsible for paying employer contribution amounts on behalf of client employers that employ fewer than 25 employees. Establishes the method by which the Employment Department shall determine the number of employees employed by the employer for purposes of determining liability for such contributions. Takes effect on the 91st day following adjournment sine die. .