The PEO does this by hiring a client company's employees, thus becoming their employer of record for tax purposes and insurance purposes.
Below is an instruction that describes a task, paired with an input that provides further context. Write a response that appropriately completes the request. ### Instruction: List the MITRE techniques contained in the text. ### Input: The PEO does this by hiring a client company's employees, thus becoming their employer of record for tax purposes and insurance purposes. ### Response: .