Section 923. Unemployment compensation insurance

1. During the term of a
  professional employer agreement, a  professional  employer  organization
  shall be liable in accordance with the provisions of article eighteen of
  this chapter for the payment of contributions, penalties and interest on
  wages  paid  by  the  professional  employer  organization  to  worksite
  employees.
    2. The professional employer organization shall  report  and  pay  all
  required  contributions  to the unemployment compensation fund using the
  state  employer  account  number  and  the  contribution  rate  of   the
  professional employer organization.