"Employees that work through a temporary staffing agency intended for short-term assignments have been presumed employees of a temporary staffing agency. As a result, agencies are responsible for offering appropriate coverage and determining whether it is subject to the employer mandate penalties. The IRS discussion of temporary workers gets even trickier. Based on all of the facts and circumstances, the staffing firm is the common law employer of the worker performing services for a client organization, and therefore the responsible party for the employer mandate."  MORE >>