(1) If there is a dispute as to whether a worker is an employee of a temporary service contractor or a professional employer organization, the matter will be resolved by reference to the provisions of Title 39, chapters 8 and 71, MCA.  If such a worker is not the employee of a temporary service contractor or professional employer organization, the worker is deemed to be an employee of the temporary service contractor's or professional employer organization's client.

(2) It is the intent of the department that any determination of a worker's status as an employee for unemployment insurance tax purposes be consistent with the determination of the same person's status under the Workers' Compensation Act and the professional employer organization laws.