A professional employer organization (PEO) is an organization that enters into an agreement with a client to perform, among other tasks, the federal employment tax withholding, reporting, and payment functions related to workers performing services for the client. A certified professional employer organization (CPEO) is treated for federal employment tax purposes as the sole employer of a worksite employee performing services for a customer of the CPEO for remuneration the CPEO paid to the employee. To become a CPEO, a person must apply with the IRS for CPEO treatment and be certified by the IRS as meeting certain requirements. This course reviews all of the requirements for attaining and maintaining the CPEO status. Upon completion of this course, you will be able to: Recognize the roles of the CPEO and its customers for employment tax withholding, reporting, and payment functions; Identify which employees are excluded employees versus covered employees under the CPEO regulations; and Recognize the process for obtaining and maintaining CPEO certification.