Florida comp rate cut 13.8% in commissioner’s final order

It’s official…effective January 1st, workers’ compensation rates in Florida will decrease by -13.8%.  We will share the new rates as soon as we get our hands on them.

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Florida Insurance Commissioner David Altmaier has issued a final order for a 13.8% workers compensation rate decrease for 2019.

This applies to both new and renewing workers comp policies effective in the state as of Jan. 1, according to a statement issued on Friday by the Office of Insurance Regulation.

The final rate reduction is slightly larger than the 13.4% decline submitted by the National Council on Compensation Insurance in August.

Workers compensation rates in the state have been significantly impacted in recent years by two major court decisions: in Marvin Castellanos v. Next Door Co. et al., the Florida Supreme Court ruled 5-2 that Florida’s mandatory attorney fee schedule was unconstitutional while in Bradley Westphal v. City of St. Petersburg, the Florida Supreme Court ruled that the state’s 104-week cap on temporary total disability benefits was unconstitutional.

19% Workers’ Compensation Rate Decrease Proposed for Tennessee

NCCI is recommending a sizable rate decrease for Tennessee at -19%.  If approved, the decrease will be effective 3/1/19.  See more information below from Insurance Journal.

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The National Council on Compensation Insurance (NCCI) has filed for a 19.1 percent decrease for workers’ compensation voluntary market loss costs in Tennessee – the largest recommended decrease since reforms to the state’s workers’ compensation system were passed in 2013.

The filing, made towards the end of August, is based on premium and loss experience for policy years 2015 and 2016, according to a filing executive summary released by NCCI. If approved the rates would go into effect March 1, 2019.

NCCI said the proposed decrease is attributed in part to a continued decrease in Tennessee’s lost-time claim frequency. NCCI also noted that both indemnity average cost per case and medical average cost per case have remained “relatively stable” in recent years after adjusting to a common wage level.

The proposed changes in voluntary loss cost level by industry group are as follows:

If approved, the rate decrease would be the eighth consecutive reduction in workers’ compensation rates. Last year, NCCI filed for a rate reduction of 12.6 percent and a 12.8 percent reduction was approved in 2016. Insurance carriers combine NCCI’s loss cost filings with company experience and expenses to develop insurance rates. In 2017, the Tennessee Department of Commerce & Insurance noted that since Tennessee introduced significant changes to its workers’ compensation system in 2014, NCCI filings have totaled loss cost reductions of more than 36 percent.

The workers’ compensation reforms that took effect in 2014 included the creation of a new administrative court system to handle workers’ compensation claims – moving the state’s claims process from a tort system to an administrative one. The reforms also established medical treatment guidelines and provided a clearer standard in determining to what degree an injured worker’s medical condition may have contributed to the cause of an on-the-job injury.

In June, a study by the Workers Compensation Research Institute (WCRI) attributed a drop in the average total cost per workers’ compensation claim of 6 percent in 2015 in part to the state’s workers’ comp system reforms.

“Most of the 6 percent decrease in the average total cost per workers’ compensation claim in Tennessee was from a 24 percent decrease in permanent partial disability (PPD) benefits. Total costs per claim incorporate payments for medical treatments, indemnity benefits, and expenses to manage claims,” said Ramona Tanabe, WCRI’s executive vice president and counsel, said in a statement at the time.

The WCRI study, which compared Tennessee workers’ compensation systems in 17 other states, also noted that worker attorney involvement has decreased in recent years and that time to first indemnity payment within 21 days of injury in Tennessee was similar to the other study states during 2016/2017. The study used claims data with injuries dating back to Oct. 1, 2014, and payments made through March 31, 2017.

Insurer trade group the Property Casualty Insurers Association also noted the impact the 2013 reforms have made in the state.

“Tennessee has had excellent financial results in the workers compensation market following the workers compensation reforms of 2013,” said Jeffrey L. Brewer, vice president of PCI Public Affairs. “Claims frequency continues to decline as a result of automation and improved employer safety programs. Loss costs appear to be stable.”

A spokesperson for TDCI said in an e-mail to Insurance Journal that it would be premature for the department to comment on the potential for a rate reduction given that the figures are preliminary and still need to be examined by actuaries. Commissioner Julie Mix McPeak has 90 days from the filing date to make a decision on the filing.

New York Workers’ Compensation Rates to Drop 11.7%

For the third year in a row, rtes will drop in New York this year.  This adjustment was recently approved and will take effect on 10.1.18.  More from our friends at the Insurance Journal…

Regulators Approve 11.7% Rate Reduction for Third Cut in Three Years

The New York Department of Financial Services has approved an overall loss-cost rate decrease of 11.7%, the third straight year that the department has fully endorsed a recommended rate cut.

The New York Compensation Insurance Rating Board recommended the latest reduction in May, and the DFS approved it last week. It takes effect Oct. 1.

The recommended change, following a 4.5% reduction a year ago, was based on the latest statistical data reported by the rating board’s member carriers and reflects the application of generally accepted actuarial principles and methodologies, the board said in May.

Insurance and employer groups have said the reductions are largely the result of legislation over the last two years that was designed to cut benefits expenses for employers. Workers’ advocates said the cuts are due more to the fact that the number of claims have dropped significantly nationwide, more workers are considered independent contractors, and workers may have difficulties navigating New York’s complex comp system.

The 11.7% reduction also comes a month after the state Board of Workers’ Compensation announced a plan to raise medical fees for the first time in years — as much as 23% for physicians. Without that, the recommended rate reduction would have been even greater, the rate filing memorandum suggested.

Loss-of-use impairment guidelines, passed by the 2017 Legislature, accounted for almost a third of the proposed rate reduction, the filing said. Under previous guidelines, some injuries could be “stacked” to provide higher impairment ratings.

New Rules for California Large Deductible Programs

In a move aimed to curb carrier insolvencies in the State of California, there is a proposed rule up for discussion in August to change the carriers able to offer these types of programs as well as the way they are administered by those less then an AM Best straight “A” rating.  Specifically…

The draft rules would require that carriers writing large-deductible policies maintain a minimum credit rating of “A” with A.M. Best Co., a rating of “A” or “A” with Standard and Poor’s, a rating of “A1” or “A2” with Moody’s Investment Services, or a Fitch Ratings Inc. rating of “A” or “A.”

The other oddity is that they think carriers do not already collateralize large deductible programs…

“Carriers that do not meet both the credit rating and capital requirements would be required to collateralize the amount they expect an insured to pay as reimbursement for claim costs. Carriers could satisfy the security requirements by ensuring that an employer sets aside money for the exclusive purpose of collateralizing the large-deductible policy.

That happens every day?

I find this rule shortsighted as it is not the rating of the carrier that is as important as the way the carriers manage these programs.  Institutionalizing minimum financial ratings for large deductibles in my opinion is just a “cya” for regulators, hurts the open market and limits this product to the “big boys”.  The regulators  need to pay more attention to the process, the carriers and filings that govern them and they would continue in a business-friendly atmosphere and not suffer the hits to the guaranty fund.

Finance Department Projects Millions in Savings From Large-Deductible Rules

Soon-to-be-proposed rules that would increase capital and credit requirements for carriers writing large-deductible workers’ compensation policies in California could prevent insolvencies and save tens of millions of dollars a year, according to the Department of Finance.

The Department of Insurance plans to start the formal rule-making process Friday by opening up a public comment period on proposed regulations intended to ensure that insurers writing policies with deductibles of $100,000 or more are able to handle the risk of a covered employer becoming insolvent or failing to reimburse the carrier for claim costs, according to an agency official who spoke on the condition that he not be identified.

The department plans to hold a public hearing on the proposed rules in August.

Although officials were not ready Friday to speak about the rules publicly, the department submitted draft rules to the Finance Department. That is required when state agencies estimate that the impact of a regulatory proposal may exceed $50 million in costs.

The draft rules would require that carriers writing large-deductible policies maintain a minimum credit rating of “A” with A.M. Best Co., a rating of “A” or “A” with Standard and Poor’s, a rating of “A1” or “A2” with Moody’s Investment Services, or a Fitch Ratings Inc. rating of “A” or “A.”

Additionally, the rules would require carriers to maintain a sum of paid-in-capital — the amount of money invested in a company used to represent earnings from selling equity — of at least $500 million.

Carriers could also satisfy the requirement by being part of a holding company group that maintains a qualifying credit rating and has sufficient equity.

Carriers that do not meet both the credit rating and capital requirements would be required to collateralize the amount they expect an insured to pay as reimbursement for claim costs. Carriers could satisfy the security requirements by ensuring that an employer sets aside money for the exclusive purpose of collateralizing the large-deductible policy.

Irena Asmundson, chief economist for the Department of Finance, said in a May 21 letter to the Insurance Department that the proposed rules are estimated to increase costs to employers by about $20 million per year. However, the rules are expected to prevent one insurer insolvency every four years, and fewer insolvencies are expected to save about $42 million a year.

Asmundson said the projections were based on the department’s representations in a standardized regulatory impact assessment submitted in April.

An impact assessment summary, signed by Deputy Insurance Commissioner Geoffrey Margolis, says four insurance carriers have become insolvent over the last 15 years “largely because of their involvement with high-deductible workers’ compensation insurance policies.”

Nationally, the four companies had an estimated $624 million in combined incurred losses, $360 million of which arose from the Golden State and were passed on to the California Insurance Guarantee Association.

Margolis said mitigating the risk of insurer insolvencies would shield CIGA from incurring liability for some claims and reduce assessments the guaranty association charges to carriers.

The Department of Insurance has reviewed data for all work comp carriers in California and determined only nine that are writing large-deductible policies would fall short of the proposed credit risk requirements, according to the impact assessment.

The full impact assessment says the nine insurers could pursue mergers or acquisitions, start writing different lines of insurance or phase out large-deductible policies to raise capital to meet the $500 million threshold. But the “most reasonable plan of action” would be for the nine carriers, who are not identified by name in the assessment, to collateralize their deductible receivables.

The carriers have an aggregate $200 million in deductible premium for work comp policies in California. The Insurance Department estimates that the total amount that would need to be collateralized to protect against the risk of potential unpaid future deductibles is about $800 million.

“By requiring that employers obtain additional collateral that is set aside specifically for paying workers’ compensation deductibles, an insurer may protect its obligations without significantly alienating its client employers who might otherwise have to alter their business operations,” the assessment says.

Margolis said during a telephone interview Friday that he wouldn’t discuss specific provisions until regulatory language is proposed at the start of formal rule-making process. Speaking generally about the pending rules, he said, “Insurance Commissioner (Dave) Jones’ goal is to provide reasonable, tailored guides for insurers writing high deductible policies and reduce the risk of insolvency associated with them.”

It’s not clear how carriers view the proposal.

Jeremy Merz, western region vice president of state affairs for the American Insurance Association, said he had not seen the copy of the draft rules posted to the Department of Finance website and could not comment on them.

Rules on the Finance Department’s website are different from an earlier draft that the Insurance Department released before holding a stakeholder meeting to discuss the proposal in March.

Mark Sektnan, vice president of state government relations for Property Casualty Insurers Association of America, was not available for comment on Friday.

 

Greetings from the NCCI Annual Issues Symposium (AIS)

The National Council this morning gave its annual update on the state of the workers’ compensation line.  As always, Chief Actuary Kathy Antonello did an awesome job of updating the most senior workers’ comp professionals across the globe on all of the relevant economic performance indicators that help us to understand this line of insurance.

The full report can be found off the NCCI website…

https://www.ncci.com/Articles/Pages/II_NewsFromAIS.aspx

…as well as other conference highlights.  Some key points to me from the report:

  • The expected combined ratio for this year is the lowest in almost half a century at an 89.  This is 5 points lower then last year’s 94.  This indicates an operating margin of 11 points on average.
  • The investment income gain went from 10.4% to 12% this year, effectively providing an overall return to workers’ compensation insurers of 23%
  • The overall market volume dropped from $45.6b to $45b in premiums, mostly due to rate drops countrywide.
  • The top five class codes (hardest to place) in the residual market are:
    • Carpentry 5645
    • Roofing 5551
    • Local Trucking 7228
    • Painting 5474
    • Long Haul Trucking 7229

I’d expect a lot of capital support for the line due to these results.

Always a great event and wonderful to catch up with so many friends –

Travelers Group the Largest Writer of Workers’ Compensation in 2017

As a former Liberty Mutual guy, it shocks me they have dropped to 7’th.  For years and years they were #1 on this front…
Amtrust continues to ascend and now at #4 with almost $3B written…
6 of the 25 are competitive state funds with New York at #8 the largest — California (SCIF) now being #13 with the largest overall workers’ compensation premiums speaks to the competitiveness of the overall market…
Lowest overall loss ratio was SAIF (Oregon State Fund) at an incredible 39.44% against the average of 56.9% and the high of 89.14% (AIG)…
Very interesting to see the diverse range of DCC (ALAE) charges… some companies are double digits, while others under 1% to the overall loss ratio…
I’m guessing that the NCCI will be announcing another profitable year for workers’ compensation in Orlando this week during the “State of the Line”…
See you there!
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Florida Orders Workers’ Comp Rate Decrease of 9.8%

Florida Insurance Commissioner David Altmaier has ordered a statewide overall workers’ compensation rate decrease of 9.8 percent, a slightly higher decrease than the 9.6 percent decrease filed by the National Council on Compensation Insurance (NCCI) back in August.

Altmaier’s order disapproving NCCI’s 2018 rate filing was issued by the Florida Office of Insurance Regulation on Tuesday, and stated NCCI’s rate request be amended and refiled by Nov. 7, 2017.

Altmaier’s order cited NCCI’s 2 percent allowance for profit and contingencies in its rate filing as the reason for rates being disapproved. The order states that the refiling should contain a profit and contingencies provision no greater than 1.85 percent.

The rate decrease will come as a welcome surprise for many Florida businesses that were expecting additional rate increases after the Florida Supreme Court issued two decisions – Castellanos v. Next Door Company and Westphal v. City of St. Petersburg, – in 2016 that sent rates up by double digits this year.

“Using new data, this experience based filing proposes a decrease in rate level based on data from policy years 2014 and 2015 valued as of year-end 2016,” the order states. “While some of the experience used as the basis for this filing occurred before the recent Florida Supreme Court decisions, a portion of the experience period includes claims that occurred after the decisions.”

At a rate hearing in mid-October, NCCI said a decline in claims frequency due, in part, to safer workplaces, enhanced efficiencies in the workplace, increased use of automation, and innovative technologies were partly behind the recommended decrease. NCCI said this trend is not unique to Florida but countrywide, and is expected to continue in the future.

According to OIR’s order, from 2011 to 2015, the cumulative decreases in the indemnity and medical loss ratios were 19.9 percent and 12.3 percent, respectively. The primary reason for the declining loss ratios is a significant reduction in the lost-time claim frequency which declined by 45 percent from 2001 to 2015 with over 8 percent of the decline occurring in 2014 and 2015.

“Even after considering the impact of the Castellanos and Westphal decisions, other factors at work in the marketplace combined to contribute to the indicated decrease, which included reduced assessments, increases in investment income, decline in claim frequency, and lower loss adjustment expenses,” the order states.

However, the order also mandates that NCCI provide detailed analysis of the effects of the Castellanos decision by the Florida Supreme Court in future filings, which accounted for 10.1 percent of the 14.5 percent increase in Florida workers’ compensation rates this year.

“To ensure workers’ compensation rates are not excessive, inadequate or unfairly discriminatory … it is imperative that additional quantitative analysis be conducted to determine the effect the Castellanos decision is having on the Florida workers’ compensation market and the data used to support future rate filings,” the order states. “The analysis may include alternative data sources and should examine changes to the Florida workers’ compensation market that are attributed to or observed as a result of the recent court decision.”

Approval of a revised rate decrease is contingent on the amended filing being submitted with changes as stipulated within the order. If approved by OIR, the revised rate decrease would become effective on Jan. 1, 2018 for new and renewal business.

Read Order: Florida OIR Workers’ Compensation Insurance Rate Decrease

By  of InsuranceJournal.com | November 2, 2017

Internal Revenue Service Posts List of PEO Small Business Efficiency Act Participants

Unfortunately for the PEO industry, there have been cases in the past of payroll tax money not making its proper way to the Internal Revenue Service from a PEO, leaving small employers being forced to repay SUTA and FUTA.  A solution to allow PEO’s to be accredited/certified/recognized by the IRS was sought by NAPEO to help the credibility of the industry and ensure proper payments of tax for American business.

As background and straight off the NAPEO website…

www.napeo.org

On December 19, 2014, President Obama signed the Tax Increase Prevention Act of 2014. Included in this legislation was the Small Business Efficiency Act (SBEA), which created a voluntary IRS certification program for professional employer organizations. It was previously approved by the House of Representatives as a provision in the ABLE Act to off-set the costs associated with that proposal, then incorporated into the Tax Increase Prevention Act of 2014 and passed by the Senate.

IRS PEO certification is important because it:

  • Confirms the certified PEO (CPEO) can pay federal employment taxes under its EIN.
  • Protects customers through the CPEO’s sole liability on wages paid to WSEs by CPEO.
  • Provides certainty with respect to when a wage base restart is not necessary for new customers.
  • Confirms the CPEO’s FUTA credit for all SUTA paid by CPEO or customer.
  • Offers clear guidance for the CPEO and the customer on pass-through of tax credits and employment tax exclusions.
  • Gives increased comfort for potential client with use of an IRS-certified PEO.
  • Lends credibility to PEO business model, especially with investor community and federal regulators.

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This is a huge win for the industry in its quest for more market share against the traditional deployment of employment related functions and I believe will become a huge competitive advantage for the current and future participants of this PEO certification.

The initial list is below…Kudos to NAPEO and the 30 or so PEO control groups to take the lead on this initiative.  For those looking to certify, Thom Stohler and Farrah Fielder at NAPEO are standing by to help —  PRH

List of CPEOs

Applicant Name

Street Name

Addr Line 2

City

State

Postal/Zip

Country

Effecctive Date

ACCESS HUMAN RESOURCES LLC

28800 Orchard Lake Road

2nd Floor

FARMINGTON

Michigan

48334

United States

1/1/2017

ACCESS MANAGEMENT LLC

28800 Orchard Lake Road

2nd Floor

FARMINGTON

Michigan

48334

United States

1/1/2017

ACCESS RESOURCE SOLUTIONS LLC

28800 Orchard Lake Road

2nd Flr

FARMINGTON

Michigan

48334

United States

1/1/2017

ADP TOTALSOURCE CO XXI INC.

10200 Sunset Drive

MIAMI

Florida

33173

United States

1/1/2017

ADP TOTALSOURCE CO XXII INC.

10200 Sunset Drive

MIAMI

Florida

33173

United States

1/1/2017

ADP TOTALSOURCE DE IV INC.

10200 Sunset Drive

MIAMI

Florida

33173

United States

1/1/2017

ADP TOTALSOURCE FL XI INC.

10200 Sunset Drive

MIAMI

Florida

33173

United States

1/1/2017

ADP TOTALSOURCE FL XIX INC.

10200 Sunset Drive

MIAMI

Florida

33173

United States

1/1/2017

ADP TOTALSOURCE FL XVI INC.

10200 Sunset Drive

MIAMI

Florida

33173

United States

1/1/2017

ADP TOTALSOURCE FL XVII INC.

10200 Sunset Drive

MIAMI

Florida

33173

United States

1/1/2017

ADP TOTALSOURCE FL XVIII INC.

10200 Sunset Drive

MIAMI

Florida

33173

United States

1/1/2017

ADP TOTALSOURCE FL XXIX INC.

10200 Sunset Drive

MIAMI

Florida

33173

United States

1/1/2017

ADP TOTALSOURCE I INC.

10200 Sunset Drive

MIAMI

Florida

33173

United States

1/1/2017

ADP TOTALSOURCE II INC.

10200 Sunset Drive

MIAMI

Florida

33173

United States

1/1/2017

ADP TOTALSOURCE III INC.

10200 Sunset Drive

MIAMI

Florida

33173

United States

1/1/2017

ADP TOTALSOURCE INC

10200 Sunset Drive

MIAMI

Florida

33173

United States

1/1/2017

ADP TOTALSOURCE MI VI LLC

10200 Sunset Drive

MIAMI

Florida

33173

United States

1/1/2017

ADP TOTALSOURCE MI VII LLC

10200 Sunset Drive

MIAMI

Florida

33173

United States

1/1/2017

ADP TOTALSOURCE MI XXX INC.

10200 Sunset Drive

MIAMI

Florida

33173

United States

1/1/2017

ADP TOTALSOURCE NH XXVIII INC.

10200 Sunset Drive

MIAMI

Florida

33173

United States

1/1/2017

ADP TOTALSOURCE OF CO XXIII INC.

10200 Sunset Drive

MIAMI

Florida

33173

United States

1/1/2017

ALCOTT HR GROUP LLC

71 Executive Blvd

FARMINGDALE

New York

11735-4709

United States

1/1/2017

AVALON HR 2 LLC

100 S Pace Blvd

PENSACOLA

Florida

32502

United States

1/1/2017

AVALON HR 3 LLC

100 S Pace Blvd

PENSACOLA

Florida

32502

United States

1/1/2017

AVALON HR LLC

9685 Soldier Creek Rd

LILLIAN

Alabama

36549

United States

1/1/2017

AVITUS INC.

175 N. 27th Street

Suite 800

BILLINGS

Montana

59101

United States

1/1/2017

AVITUS TWO LLC

175 N. 27th Street

Suite 800

BILLINGS

Montana

59101

United States

1/1/2017

AXCET HR SOLUTIONS

8325 Lenexa Drive

Suite 410

LENEXA

Kansas

66214

United States

1/1/2017

ENGAGE PEO LLC

3001 Executive Drive

Suite 340

CLEARWATER

Florida

33762

United States

1/1/2017

EXTENSIS II INC.

900 Route 9 North

Third Floor

WOODBRIDGE

New Jersey

07095

United States

1/1/2017

EXTENSIS III INC.

900 Route 9 North

Third Floor

WOODBRIDGE

New Jersey

07095

United States

1/1/2017

EXTENSIS INC.

900 Route 9 North

Third Floor

WOODBRIDGE

New Jersey

07095

United States

1/1/2017

EXTENSIS IV INC.

900 Route 9 North

WOODBRIDGE

New Jersey

07095

United States

1/1/2017

EXTENSIS VI LLC

900 Route 9 North

WOODBRIDGE

New Jersey

07095

United States

1/1/2017

EXTENSIS VIII INC.

900 Route 9 North

WOODBRIDGE

New Jersey

07095

United States

1/1/2017

G&A OUTSOURCING VII LLC

17220 Katy Freeway Suite 350

HOUSTON

Texas

77094

United States

1/1/2017

GENESIS HR SOLUTIONS INC.

One Burlington Woods

Suite 203

BURLINGTON

Massachusetts

01803

United States

1/1/2017

HELM HR LLC

201 South Court Street

Suite 700

FLORENCE

Alabama

35630

United States

1/1/2017

INSPERITY PEO SERVICES L.P.

19001 Crescent Springs Drive

KINGWOOD

Texas

77339

United States

1/1/2017

INTANDEM HUMAN RESOURCES LLC

650 S Cherry St.

Suite 1221

DENVER

Colorado

80246

United States

1/1/2017

JUSTWORKS EMPLOYMENT GROUP LLC

151 West 26th Street

12th Floor

NEW YORK

New York

10001

United States

1/1/2017

LBMC EMPLOYMENT PARTNERS LLC

201 Franklin Road

Suite 200

BRENTW OOD

Tennessee

37027

United States

1/1/2017

MBA PAYROLL SERVICES II INC.

9455 Koger Blvd

Suite 200

ST PETERSBURG

Florida

33702

United States

1/1/2017

MBA PAYROLL SERVICES INC.

9455 Koger Blvd

Suite 200

ST PETERSBURG

Florida

33702

United States

1/1/2017

MIDWEST VENTURES LLC

1200 Internationale Pkwy

Suite 200

WOODRIDGE

Illinois

60517

United States

1/1/2017

MIDWESTHR LLC

1200 Internationale Pkwy

Suite 200

WOODRIDGE

Illinois

60517

United States

1/1/2017

MINUTE MEN SELECT INC.

3740 CARNEGIE AVENUE

CLEVELAND

Ohio

44115

United States

1/1/2017

MODERN BUSINESS ASSOCIATES V INC.

9455 Koger Blvd

Suite 200

ST PETERSBURG

Florida

33702

United States

1/1/2017

MODERN PAYROLL SERVICES II INC.

9455 Koger Blvd

Suite 200

ST PETERSBURG

Florida

33702

United States

1/1/2017

MODERN PAYROLL SERVICES III INC.

9455 Koger Blvd

Suite 200

ST PETERSBURG

Florida

33702

United States

1/1/2017

MODERN PAYROLL SERVICES INC.

9455 Koger Blvd

Suite 200

ST PETERSBURG

Florida

33702

United States

1/1/2017

NEXTEP BUSINESS SOLUTIONS IV INC.

1800 N. Interstate Drive

NORMAN

Oklahoma

73072

United States

1/1/2017

NEXTEP BUSINESS SOLUTIONS V INC.

1800 N. Interstate Drive

NORMAN

Oklahoma

73072

United States

1/1/2017

NEXTEP BUSINESS SOLUTIONS VI INC.

1800 N. Interstate Drive

NORMAN

Oklahoma

73072

United States

1/1/2017

NEXTEP BUSINESS SOLUTIONS VII INC.

1800 N. Interstate Drive

NORMAN

Oklahoma

73072

United States

1/1/2017

NEXTEP INC.

1800 N. Interstate Drive

NORMAN

Oklahoma

73072

United States

1/1/2017

OASIS HR SOLUTIONS III INC.

2054 Vista Parkway Suite 300

WEST PALM BEACH

Florida

33411

United States

1/1/2017

PAYCHEX PEO VI LLC

970 Lake Carillon Drive

Suite 400

ST. PETERSBURG

Florida

33716

United States

1/1/2017

PAYCHEX PEO VII LLC

970 Lake Carillon Drive

Suite 400

ST. PETERSBURG

Florida

33716

United States

1/1/2017

PROFESSIONAL EMPLOYER SERVICES II INC.

2400 Wolf Rd. Ste. 100

W ESTCHESTER

Illinois

60154

United States

1/1/2017

PROFESSIONAL EMPLOYER SERVICES INC.

2400 Wolf Rd. Ste. 100

W ESTCHESTER

Illinois

60154

United States

1/1/2017

PROGRESSIVE EMPLOYER MANAGEMENT COMPANY IV LLC

6407 Parkland Drive

SARASOTA

Florida

34243

United States

1/1/2017

PROPEL PEO INC.

669 N. Academy Street

GREENVILLE

South Carolina

29601

United States

1/1/2017

PROPEL PEO OF TEXAS INC.

669 N. Academy St.

GREENVILLE

South Carolina

29601

United States

1/1/2017

RESOURCING EDGE I LLC

1309 Ridge Road

Suite 200

ROCKW ALL

Texas

75087

United States

1/1/2017

S2 HR SOLUTIONS 1A LLC

3001 Executive Drive

Suite 340

CLEARWATER

Florida

33762

United States

1/1/2017

S2 HR SOLUTIONS 1B LLC

3001 Executive Drive

Suite 340

CLEAWATER

Florida

33762

United States

1/1/2017

S2 HR SOLUTIONS 1C LLC

3001 Executive Drive

Suite 340

CLEARWATER

Florida

33762

United States

1/1/2017

S2 HR SOLUTIONS 1D LLC

3001 Executive Drive

Suite 340

CLEARWATER

Florida

33762

United States

1/1/2017

S2 HR SOLUTIONS 2D LLC

3001 Executive Drive

Suite 340

CLEARWATER

Florida

33762

United States

1/1/2017

S2 HR SOLUTIONS GROUP 1 LLC

3001 Executive Drive

Suite 340

CLEARWATER

Florida

33762

United States

1/1/2017

STAFF MANAGEMENT INC.

5919 Spring Creek Road

ROCKFORD

Illinois

61114

United States

1/1/2017

STS ADMINISTRATIVE SERVICES OF FLORIDA INC.

9455 Koger Blvd

Suite 200

ST PETERSBURG

Florida

33702

United States

1/1/2017

STS NATIONAL ADMINISTRATIVE SERVICES INC.

9455 Koger Blvd

Suite 200

ST PETERSBURG

Florida

33702

United States

1/1/2017

STS NATIONAL MANAGEMENT SERVICES INC.

9455 Koger Blvd

Suite 200

ST PETERSBURG

Florida

33702

United States

1/1/2017

STS REGIONAL ADMINISTRATIVE SERVICES INC.

9455 Koger Blvd

Suite 200

ST PETERSBURG

Florida

33702

United States

1/1/2017

SWBC PROFESSIONAL EMPLOYER SERVICES I LLC

30815 US Hwy 281 N

BULVERDE

Texas

78163

United States

1/1/2017

SWBC PROFESSIONAL EMPLOYER SERVICES II LLC

30815 US Hwy 281 N

BULVERDE

Texas

78163

United States

1/1/2017

SWBC PROFESSIONAL EMPLOYER SERVICES III LLC

30815 US Hwy 281 N

BULVERDE

Texas

78163

United States

1/1/2017

SYNDEO OUTSOURCING LLC

3504 N Great Plains Dr Ste 200

WICHITA

Kansas

67230

United States

1/1/2017

TANDEM PROFESSIONAL EMPLOYER SERVICES II INC.

2400 Wolf Rd. Ste. 100

W ESTCHESTER

Illinois

60154

United States

1/1/2017

TANDEM PROFESSIONAL EMPLOYER SERVICES III INC.

2400 Wolf Rd. Ste. 100

W ESTCHESTER

Illinois

60154

United States

1/1/2017

TANDEM PROFESSIONAL EMPLOYER SERVICES INC.

2400 Wolf Rd. Ste. 100

W ESTCHESTER

Illinois

60154

United States

1/1/2017

TANDEM PROFESSIONAL EMPLOYER SERVICES IV INC.

2400 Wolf Rd. Ste. 100

W ESTCHESTER

Illinois

60154

United States

1/1/2017

TANDEM PROFESSIONAL EMPLOYER SERVICES V INC.

2400 Wolf Rd. Ste. 100

W ESTCHESTER

Illinois

60154

United States

1/1/2017

TANDEM PROFESSIONAL EMPLOYER SERVICES VII

2400 Wolf Rd. Ste. 100

W ESTCHESTER

Illinois

60154

United States

1/1/2017

TANDEM PROFESSIONAL EMPLOYER SERVICES VIII INC.

2400 Wolf Rd. Ste. 100

W ESTCHESTER

Illinois

60154

United States

1/1/2017

Last Updated 07/14/2017