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.