; (ii) the State or a political subdivision of the State; or (iii) a third party that has entered into an agreement with the State to serve as the employer of record with respect to eligible individuals participating in the State program funded under this title. (B) Evaluations If the employer of record with respect to an eligible individual in a subsidized job placement is not the employer for whom the individual performs work, any employer evaluation required under this title with respect to such job placement shall include an evaluation of both the employer of record and the employer for whom the individual performs work. (3) Limitation on subsidized job placements per employer (A) In general No more than 10 percent of the employees of an employer may be eligible individuals whose employment with such employer is subsidized under this title, except that— (i) an employer with fewer than 10 employees may employ 1 such individual; (ii) an employer with more than 500 employees may not employ more than 50 such individuals; and (iii) there shall be no limitation on the number of subsidized job placements per employer if the employer’s mission, as reviewed and evaluated by the State on an annual basis, includes the provision of employment services, training and other services and activities, or supportive services to individuals with barriers to employment, subject to the State program's annual review of the outcomes and experiences of eligible individuals in subsidized job placements with the employer. (B) Application to employers of record For purposes of the limitations described in subparagraph (A), if an eligible individual in a subsidized job placement performs work for an employer that is not the individual's employer of record— (i) the individual shall not be considered to be employed by the employer of record