Co-employment is the same as employee leasing.

• A. True
• B. Not applicable
• C. It depends
• D. False

Answer: (D)

Co-employment means more than one employer shares control and responsibility for a worker. In a co-employment setup, two entities—such as the client company and a professional employer organization (PEO)—both have roles in the employment relationship. The employee is on the PEO’s payroll and may receive benefits through the PEO, while the client handles day-to-day supervision and task direction. This shared employment relationship creates duties for both parties and is what the term describes.

Employee leasing is a specific model where a staffing or leasing firm employs the worker and leases the worker’s services to a client. The worker’s employer of record is the leasing firm, even though the client supervises and directs the work. Because the employer of record is a single entity in that arrangement, it is not the same as co-employment.

So, co-employment and employee leasing describe different kinds of employer-employee relationships, which is why the statement is false.