reglab/housing_qa huggingface dataset:
IN Code § 22-4-6.5-12 (2021)
2021 Indiana Code|Title 22. Labor and Safety|Article 4. Unemployment Compensation System|Chapter 6.5. Professional Employer Organizations|22-4-6.5-12. Peo Use of Client Level Reporting Method

Sec. 12. The following apply to a PEO that elects to use the client level reporting method:(1) Whenever the PEO enters into a professional employer agreement with a client, the PEO shall notify the department not later than fifteen (15) days after the end of the quarter in which the professional employer agreement became effective.(2) If a client is an employing unit on the date the professional employer agreement becomes effective, the client retains its experience balance, liabilities, and wage credits, and IC 22-4-10-6 does not apply to the client.(3) If a client is not an employing unit on the date the professional employer agreement becomes effective, the client immediately qualifies for an employer experience account under IC 22-4-7-2(f) and is subject to IC 22-4-11-2(b)(2) for purposes of establishing an initial contribution rate.(4) A client is associated with the PEO's employer experience account by means of the PEO's primary federal employer identification number (FEIN) for purposes of liability under this article and federal certification.(5) Upon the termination of a professional employer agreement between the PEO and a client:(A) the client retains the experience balance, liabilities, and wage credits for the client's employing unit account;(B) the client's federal employer identification number (FEIN) becomes the primary FEIN on the employing unit's account; and(C) the PEO's FEIN is not associated with the client's employing unit account after the date:(i) all outstanding reports are submitted; and(ii) all outstanding liabilities are paid in full.As added by P.L.33-2013, SEC.1.
IN Code § 22-4-6.5-13 (2021)
2021 Indiana Code|Title 22. Labor and Safety|Article 4. Unemployment Compensation System|Chapter 6.5. Professional Employer Organizations|22-4-6.5-13. Client Transfers Between Peos; Client Use of Payments in Lieu of Contributions

Sec. 13. (a) A client that transfers between PEOs is not subject to IC 22-4-10-6 and IC 22-4-11.5 whenever:(1) the PEOs are not commonly owned, managed, or controlled; and(2) both PEOs have elected to use the PEO level reporting method.(b) The client of a PEO that has elected to use the client level reporting method may elect to become liable for payments in lieu of contributions (as defined in IC 22-4-2-32) whenever:(1) the client is otherwise eligible to make the election; and(2) the requirements of IC 22-4-10-1 are met.As added by P.L.33-2013, SEC.1.
IN Code § 22-4-7-1 (2021)
2021 Indiana Code|Title 22. Labor and Safety|Article 4. Unemployment Compensation System|Chapter 7. Employers Defined|22-4-7-1. Definition

Sec. 1. (a) Before January 1, 2015, "employer" means:(1) any employing unit which for some portion of a day, but not necessarily simultaneously, in each of twenty (20) different weeks, whether or not such weeks are or were consecutive within either the current or the preceding year, has or had in employment, and/or has incurred liability for wages payable to, one (1) or more individuals (irrespective of whether the same individual or individuals are or were employed in each such day); or(2) any employing unit which in any calendar quarter in either the current or preceding calendar year paid for service in employment wages of one thousand five hundred dollars ($1,500) or more, except as provided in section 2(e), 2(h), and 2(i) of this chapter.(b) After December 31, 2014, "employer" means either of the following:(1) An employing unit that has incurred liability for wages payable to one (1) or more individuals.(2) An employing unit that in any calendar quarter during the current or preceding calendar year paid for service in employment wages of one dollar ($1) or more, except as provided in section 2(e), 2(h), and 2(i) of this chapter.(c) For the purpose of this definition, if any week includes both December 31, and January 1, the days up to January 1 shall be deemed one (1) calendar week and the days beginning January 1 another such week.(d) For purposes of this section, "employment" shall include services which would constitute employment but for the fact that such services are deemed to be performed entirely within another state pursuant to an election under an arrangement entered into by the department (pursuant to IC 22-4-22) and an agency charged with the administration of any other state or federal unemployment compensation law.Formerly: Acts 1947, c.208, s.701; Acts 1955, c.317, s.2; Acts 1967, c.310, s.9; Acts 1971, P.L.355, SEC.11. As amended by Acts 1977, P.L.262, SEC.11; P.L.121-2014, SEC.10; P.L.171-2016, SEC.4.
IN Code § 22-4-7-2 (2021)
2021 Indiana Code|Title 22. Labor and Safety|Article 4. Unemployment Compensation System|Chapter 7. Employers Defined|22-4-7-2. "Employer" Further Defined

Sec. 2. "Employer" also means the following:(a) Any employing unit whether or not an employing unit at the time of the acquisition which acquires the organization, trade, or business within this state of another which at the time of the acquisition is an employer subject to this article, and any employing unit whether or not an employing unit at the time of the acquisition which acquires substantially all the assets within this state of the employer used in or in connection with the operation of the trade or business, if the acquisition of substantially all the assets of the trade or business results in or is used in the operation or continuance of an organization, trade, or business.(b) Any employing unit (whether or not an employing unit at the time of acquisition) which acquires a distinct and segregable portion of the organization, trade, or business within this state of another employing unit which at the time of the acquisition is an employer subject to this article.(c) Any employing unit which, having become an employer under section 1, 2(a), 2(b), 2(d), 2(f), or 2(h) of this chapter, has not ceased to be an employer by compliance with the provisions of IC 22-4-9-2 and IC 22-4-9-3.(d) For the effective period of its election pursuant to IC 22-4-9-4 or IC 22-4-9-5, any other employing unit which has elected to become fully subject to this article.(e) Any employing unit for which service in employment as defined in IC 22-4-8-2(l) is performed. In determining whether an employing unit for which service other than agricultural labor is also performed is an employer under sections 1 or 2 of this chapter, the wages earned or the employment of an employee performing service in agricultural labor may not be taken into account. If an employing unit is determined an employer of agricultural labor, the employing unit shall be determined an employer for the purposes of section 1 of this chapter.(f) Any employing unit that is subject to tax under the Federal Unemployment Tax Act and is not an employer under any other section of this chapter, is an Indiana employer if required to be an Indiana employer to qualify for full Federal Unemployment Tax Act credit.(g) Any employing unit for which service in employment, as defined in IC 22-4-8-2(i) or IC 22-4-8-2(i)(1), is performed.(h) Any employing unit for which service in employment, as defined in IC 22-4-8-2(j), is performed.(i) Any employing unit for which service in employment as defined in IC 22-4-8-2(m) is performed. In determining whether an employing unit for which service other than domestic service is also performed is an employer under sections 1 or 2 of this chapter, the wages earned or the employment of an employee performing domestic service may not be taken into account.Formerly: Acts 1947, c.208, s.702; Acts 1951, c.295, s.3; Acts 1967, c.310, s.10; Acts 1971, P.L.355, SEC.12. As amended by Acts 1977, P.L.262, SEC.12; P.L.108-2006, SEC.5; P.L.122-2019, SEC.15.
IN Code § 22-4-7-3 (2021)
2021 Indiana Code|Title 22. Labor and Safety|Article 4. Unemployment Compensation System|Chapter 7. Employers Defined|22-4-7-3. "Seasonal Employer"; "Seasonal Determination"

Sec. 3. (a) As used in this article, "seasonal employer" means an employer that, because of climatic conditions or the seasonal nature of a product or service, customarily operates all or a portion of its business only during a regularly recurring period or periods of less than twenty-six (26) weeks for all seasonal periods during a calendar year. An employer may be a seasonal employer with respect to a portion of its business only if that portion, under the usual and customary practice in the industry, is identifiable as a functionally distinct operation.(b) As used in this article, "seasonal determination" means a decision made by the department after application in the form and manner prescribed by the department as to the seasonal nature of the employer, the normal seasonal period or periods of the employer, and the seasonal operation of the employer covered by such determination.As added by P.L.228-1983, SEC.1. Amended by P.L.18-1987, SEC.26; P.L.122-2019, SEC.16.
IN Code § 22-4-8-1 (2021)
2021 Indiana Code|Title 22. Labor and Safety|Article 4. Unemployment Compensation System|Chapter 8. Employment Defined|22-4-8-1. Definition

Sec. 1. (a) "Employment," subject to the other provisions of this section, means service, including service in interstate commerce performed for remuneration or under any contract of hire, written or oral, expressed or implied.(b) Services performed by an individual for remuneration shall be deemed to be employment subject to this article irrespective of whether the common-law relationship of master and servant exists, unless and until all the following conditions are shown to the satisfaction of the department:(1) The individual has been and will continue to be free from control and direction in connection with the performance of such service, both under the individual's contract of service and in fact.(2) The service is performed outside the usual course of the business for which the service is performed.(3) The individual:(A) is customarily engaged in an independently established trade, occupation, profession, or business of the same nature as that involved in the service performed; or(B) is a sales agent who receives remuneration solely upon a commission basis and who is the master of the individual's own time and effort.(c) The term also includes the following:(1) Services performed for remuneration by an officer of a corporation in the officer's official corporate capacity.(2) Services performed for remuneration for any employing unit by an individual:(A) as an agent-driver or commission-driver engaged in distributing products, including but not limited to, meat, vegetables, fruit, bakery, beverages, or laundry or dry-cleaning services for the individual's principal; or(B) as a traveling or city salesman, other than as an agent-driver or commission-driver, engaged upon a full-time basis in the solicitation on behalf of, and the transmission to, the individual's principal (except for sideline sales activities on behalf of some other person) of orders from wholesalers, retailers, contractors, or operators of hotels, restaurants, or other similar establishments for merchandise for resale or supplies for use in their business operations.(d) For purposes of subsection (c)(2), the term "employment" shall include services described in subsection (c)(2)(A) and (c)(2)(B) only if all the following conditions are met:(1) The contract of service contemplates that substantially all of the services are to be performed personally by such individual.(2) The individual does not have a substantial investment in facilities used in connection with the performance of the services (other than in facilities for transportation).(3) The services are not in the nature of a single transaction that is not part of a continuing relationship with the person for whom the services are performed.Formerly: Acts 1947, c.208, s.801; Acts 1971, P.L.355, SEC.13. As amended by P.L.108-2006, SEC.6.
IN Code § 22-4-8-3.5 (2021)
2021 Indiana Code|Title 22. Labor and Safety|Article 4. Unemployment Compensation System|Chapter 8. Employment Defined|22-4-8-3.5. Services Not Included; Owner-Operator of Motor Vehicle

Sec. 3.5. As used in this article, "employment" does not include an owner-operator that provides a motor vehicle and the services of a driver to a motor carrier under a written contract that is subject to IC 8-2.1-24-22, 45 IAC 16-1-13, or 49 CFR 376.As added by P.L.98-2005, SEC.2.
IN Code § 22-4-8-3.6 (2021)
2021 Indiana Code|Title 22. Labor and Safety|Article 4. Unemployment Compensation System|Chapter 8. Employment Defined|22-4-8-3.6. Services Not Included; Certain Drive Away Operations

Sec. 3.6. (a) As used in this section, "drive away" has the meaning set forth in IC 9-20-9-1.(b) Except as provided in subsection (c), as used in this article, "employment" includes service performed by a driver who provides drive away operations when the services are being performed by an individual who is in the employ of a state or local government entity or federally recognized Indian tribe as defined in Section 3306(c)(7) of the Federal Unemployment Tax Act (26 U.S.C. 3306(c)(7)) or a nonprofit organization as defined in Section 3306(c)(8) of the Federal Unemployment Tax Act (26 U.S.C. 3306(c)(8)).(c) As used in this article, "employment" does not include service performed by a driver who provides drive away operations when:(1) the vehicle being driven is the commodity being delivered; and(2) the driver has entered into an agreement with the party arranging for the transportation that specifies the driver is an independent contractor and not an employee.As added by P.L.63-2019, SEC.2.
IN Code § 22-4-8-4 (2021)
2021 Indiana Code|Title 22. Labor and Safety|Article 4. Unemployment Compensation System|Chapter 8. Employment Defined|22-4-8-4. "Seasonal Employment"; "Seasonal Worker"

Sec. 4. (a) As used in this article, "seasonal employment" means services performed for a seasonal employer during the seasonal period in the employer's seasonal operations, after the effective date of a seasonal determination with respect to the seasonal employer.(b) As used in this article, "seasonal worker" means an individual who:(1) has been employed by a seasonal employer in seasonal employment during a regularly recurring period or periods of less than twenty-six (26) weeks in a calendar year for all seasonal periods, as determined by the department;(2) has been hired for a specific temporary seasonal period as determined by the department; and(3) has been notified in writing at the time hired, or immediately following the seasonal determination by the department, whichever is later:(A) that the individual is performing services in seasonal employment for a seasonal employer; and(B) that the individual's employment is limited to the beginning and ending dates of the employer's seasonal period as determined by the department.As added by P.L.228-1983, SEC.2. Amended by P.L.18-1987, SEC.29.
IN Code § 22-4-9-1 (2021)
2021 Indiana Code|Title 22. Labor and Safety|Article 4. Unemployment Compensation System|Chapter 9. Period, Election, and Termination of Employer's Coverage|22-4-9-1. Duration of Period

Sec. 1. Any employing unit which is or becomes an employer subject to this article within any calendar year shall be subject to this article during the whole of such calendar year, except as is otherwise provided in section 3 of this chapter.Formerly: Acts 1947, c.208, s.901; Acts 1951, c.295, s.5. As amended by P.L.144-1986, SEC.97.
IN Code § 22-4-9-2 (2021)
2021 Indiana Code|Title 22. Labor and Safety|Article 4. Unemployment Compensation System|Chapter 9. Period, Election, and Termination of Employer's Coverage|22-4-9-2. Application for Termination of Coverage

Sec. 2. Except as otherwise provided in sections 4 and 5 of this chapter, IC 22-4-7-2(f), and IC 22-4-11.5, an employing unit shall cease to be an employer subject to this article only as of January 1 of any calendar year, if it files with the commissioner, prior to January 31 of such year, an application for termination of coverage in the form and manner prescribed by the department, and the commissioner finds that the employment experience of the employer within the preceding calendar year was not sufficient to qualify an employing unit as an employer under IC 22-4-7-1 and IC 22-4-7-2.Formerly: Acts 1947, c.208, s.902; Acts 1951, c.295, s.6. As amended by Acts 1977, P.L.262, SEC.15; P.L.18-1987, SEC.30; P.L.21-1995, SEC.68; P.L.98-2005, SEC.3; P.L.122-2019, SEC.18.
IN Code § 22-4-9-3 (2021)
2021 Indiana Code|Title 22. Labor and Safety|Article 4. Unemployment Compensation System|Chapter 9. Period, Election, and Termination of Employer's Coverage|22-4-9-3. Successor Employers; Period of Coverage

Sec. 3. (a) This section is subject to the provisions of IC 22-4-6.5 and IC 22-4-11.5.(b) Any employer subject to this article as successor to an employer pursuant to the provisions of IC 22-4-7-2(a) or IC 22-4-7-2(b) shall cease to be an employer at the end of the year in which the acquisition occurs only if the department finds that within such calendar year the employment experience of the predecessor prior to the date of disposition combined with the employment experience of the successor subsequent to the date of acquisition would not be sufficient to qualify the successor employer as an employer under the provisions of IC 22-4-7-1. No such successor employer may cease to be an employer subject to this article at the end of the first year of the current period of coverage of the predecessor employer. If all of the resources and liabilities of the experience account of an employer are assumed by another in accordance with the provisions of IC 22-4-10-6 or IC 22-4-10-7, such employer's status as employer and under this article is hereby terminated unless and until such employer subsequently qualifies under the provisions of IC 22-4-7-1 or IC 22-4-7-2 or elects to become an employer under sections 4 or 5 of this chapter.(c) If no application for termination, as herein provided, is filed by an employer and four (4) full calendar years have elapsed since any contributions have become payable from such employer, then and in such cases the department may terminate such employer's experience account.Formerly: Acts 1947, c.208, s.903; Acts 1951, c.295, s.7; Acts 1957, c.299, s.14; Acts 1971, P.L.355, SEC.16. As amended by P.L.98-2005, SEC.4; P.L.108-2006, SEC.8; P.L.33-2013, SEC.2.
IN Code § 22-4-9-4 (2021)
2021 Indiana Code|Title 22. Labor and Safety|Article 4. Unemployment Compensation System|Chapter 9. Period, Election, and Termination of Employer's Coverage|22-4-9-4. Election of Coverage for Two Years

Sec. 4. Any employing unit not otherwise subject to this article which files in the form and manner prescribed by the department its election to become an employer subject to this article for not less than two (2) calendar years shall, with the approval of the election by the department, become an employer subject to this article to the same extent as all other employers as of the date stated in such approval. However, the voluntary election of an employer shall become inoperative if the employing unit becomes an employer by reason of IC 22-4-7-1.Formerly: Acts 1947, c.208, s.904. As amended by P.L.144-1986, SEC.98; P.L.108-2006, SEC.9; P.L.122-2019, SEC.19.
IN Code § 22-4-9-5 (2021)
2021 Indiana Code|Title 22. Labor and Safety|Article 4. Unemployment Compensation System|Chapter 9. Period, Election, and Termination of Employer's Coverage|22-4-9-5. Services Specifically Excluded; Election of Coverage for Two Years

Sec. 5. An employing unit for which services, as specifically excluded by IC 22-4-8-3 or IC 22-4-8-3.5, are performed, may file in the form and manner prescribed by the department its election to consider those services for the employing unit in one (1) or more distinct establishments, as employment for all purposes of this article for not less than two (2) calendar years. Upon approval of the election by the department, the services shall be deemed to constitute employment subject to this article as of the date stated in the approval and shall cease to be deemed employment as of January 1 of any calendar year subsequent to the two (2) calendar years only if prior to January 31 it has filed notice in the form and manner prescribed by the department to that effect.Formerly: Acts 1947, c.208, s.905; Acts 1971, P.L.355, SEC.17. As amended by Acts 1977, P.L.262, SEC.16; P.L.18-1987, SEC.31; P.L.21-1995, SEC.69; P.L.98-2005, SEC.5; P.L.122-2019, SEC.20.
IN Code § 22-4-9-6 (2021)
2021 Indiana Code|Title 22. Labor and Safety|Article 4. Unemployment Compensation System|Chapter 9. Period, Election, and Termination of Employer's Coverage|22-4-9-6. Rights of Employees; Claims; Informational Material; Display

Sec. 6. Every employer subject to this article or who has ceased to be subject to this article pursuant to section 2 of this chapter shall post and maintain printed notices thereof on its premises of such design, in such numbers, and at such places as the department may determine to be necessary to give such notice to persons in its service and may furnish for such purposes. Such employer shall also cause to be distributed to employees any booklets, pamphlets, leaflets, or other literature or materials supplied and furnished to such employer by the department and which contain instructions to employees on the filing of claims or which relate to the rights of employees under this article and are deemed by the department to promote the proper and efficient administration of this article.Formerly: Acts 1947, c.208, s.906; Acts 1955, c.317, s.3. As amended by P.L.144-1986, SEC.99; P.L.18-1987, SEC.32; P.L.171-2016, SEC.6.
IN Code § 22-4-10-2 (2021)
2021 Indiana Code|Title 22. Labor and Safety|Article 4. Unemployment Compensation System|Chapter 10. Employer Contributions|22-4-10-2. Fractional Part of Cent

Sec. 2. In the payment of any contribution, a fractional part of a cent shall be disregarded unless it amounts to one-half cent (1/2 cent) or more, in which case it shall be increased to one cent (1 cent).Formerly: Acts 1947, c.208, s.1002.
IN Code § 22-4-10-3 (2021)
2021 Indiana Code|Title 22. Labor and Safety|Article 4. Unemployment Compensation System|Chapter 10. Employer Contributions|22-4-10-3. Rates

Sec. 3. (a) This subsection applies before January 1, 2011. Except as provided in section 1(b) through 1(e) of this chapter, each employer shall pay contributions equal to five and six-tenths percent (5.6%) of wages, except as otherwise provided in IC 22-4-11-2, IC 22-4-11-3, IC 22-4-11.5, and IC 22-4-37-3.(b) This subsection applies after December 31, 2010. Except as provided in section 1(b) through 1(e) of this chapter and IC 22-4-37-3, each employer shall pay contributions equal to the amount determined or estimated by the department under section 6 of this chapter, IC 22-4-11-2, IC 22-4-11-3.5, and IC 22-4-11.5.Formerly: Acts 1947, c.208, s.1003; Acts 1971, P.L.355, SEC.19. As amended by P.L.225-1985, SEC.1; P.L.108-2006, SEC.11; P.L.175-2009, SEC.9; P.L.110-2010, SEC.25; P.L.2-2011, SEC.6.
IN Code § 22-4-10-4 (2021)
2021 Indiana Code|Title 22. Labor and Safety|Article 4. Unemployment Compensation System|Chapter 10. Employer Contributions|22-4-10-4. Experience Accounts; Separate Accounts

Sec. 4. (a) Except as provided in section 1(b) through 1(e) of this chapter, the commissioner shall maintain within the fund a separate experience account for each employer and shall credit to such account all contributions paid by such employer on its behalf except as otherwise provided in this article.(b) The commissioner shall also maintain a separate account for each employer electing to make payments in lieu of contributions as provided in section 1(b) through 1(e) of this chapter and shall charge to such account all benefits chargeable to such employer and credit to such account all reimbursements made by such employer.Formerly: Acts 1947, c.208, s.1004; Acts 1951, c.307, s.1; Acts 1965, c.190, s.3; Acts 1971, P.L.355, SEC.20. As amended by P.L.18-1987, SEC.34; P.L.21-1995, SEC.71; P.L.108-2006, SEC.12.