Section R994-202-104 - Payrolling(1) Payrolling is defined as the practice of an employing unit paying wages to the employees of another employer or reporting those wages on its payroll tax reports. Generally an employee is reportable by the employer:(a) who has the right to hire and fire the employee;(b) who has the responsibility to control and direct the employee; and(c) for whom the employee performs the service.(2) Payrolling is not allowed. Exceptions to this provision are contained in the Professional Employer rule R994-202-106 and the Temporary Help Services rule R994-202-102.Utah Admin. Code R994-202-104