SB 221 - This act establishes and defines a "common paymaster arrangement" for the proposes of determining liability of an employer's unemployment tax. A common paymaster is two or more corporations where one of the corporations is designated to disburse remuneration to employees of the related corporations.

The act also allows governmental entities and nonprofit organizations that are lessor employing units to be reimbursable employers and make payment in lieu of contributions to the Unemployment Trust Fund. A lessor employing unit is a business that provides individuals to any other employer under lease arrangements. RICHARD STICKANN