Providers of Employment Related Services
Rev. Proc. 2016-33, section 1.01(8)
(8) The term “provider of employment-related services” means a person described in § 301.7705-1T(b)(11).
Final and Temporary Regulations, §301.7705-2T(b)(11)
(11) Provider of employment-related services means a person that provides employment tax administration, payroll services, or other employment-related compliance services to clients, including, but not limited to, collecting, reporting, and paying employment taxes with respect to wages or compensation paid by the person to individuals performing services for the clients. A provider of employment-related services includes, but is not limited to, a CPEO.
Preamble to Final and Temporary Regulations, section 1(b)
The temporary regulations define a provider of employment-related services as a person that provides payroll or other employment tax administration and compliance services to clients, including, but not limited to, collecting, reporting, and paying employment taxes with respect to wages or compensation paid by the provider of employment-related services to individuals performing services for the clients. A provider of employment- related services includes, but is not limited to, a PEO and a CPEO.