reglab/statecodes huggingface dataset:
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 Indiana Code › Title 22. Labor and Safety › Article 4. Unemployment Compensation System › Chapter 10. Employer Contributions › 22-4-10-4.5. Employer Surcharge; Interest Payment on State Advances From Federal Unemployment Account

Sec. 4.5. (a) This section applies to a calendar year that begins after December 31, 2010, to an employer:
(1) that is subject to this article for wages paid during the calendar year;
(2) whose contribution rate for the calendar year was determined under this chapter, IC 22-4-11, IC 22-4-11.5, or IC 22-4-37-3; and
(3) that:
(A) has been subject to this article during the preceding thirty-six (36) consecutive calendar months; and
(B) has had a payroll in each of the three (3) preceding twelve (12) month periods;
if, during the calendar year, the state is required to pay interest on the advances made to the state from the federal unemployment account in the federal unemployment trust fund under 42 U.S.C. 1321.
(b) In addition to the contributions determined under this chapter, IC 22-4-11, IC 22-4-11.5, or IC 22-4-37-3 for calendar year 2011, each employer shall pay an unemployment insurance surcharge that is equal to thirteen percent (13%) of the employer's contribution determined under this chapter, IC 22-4-11, IC 22-4-11.5, or IC 22-4-37-3 for the calendar year.
(c) For a calendar year that begins after December 31, 2011, in which employers are required to pay the unemployment insurance surcharge described in subsection (b), the department shall determine, not later than January 31, the surcharge percentage for that year based on factors that include:
(1) the interest rate charged the state for the year determined under 42 U.S.C. 1322(b); and
(2) the state's outstanding loan balance to the federal unemployment account on January 1 of the year.
(d) The unemployment insurance surcharge described in subsection (b) is payable to the department quarterly at the same time as employer contributions are paid under section 1 of this chapter. Failure to pay the unemployment insurance surcharge as specified in this section is considered a delinquency under IC 22-4-11-2.
(e) The department:
(1) may use amounts received under this section to pay interest on the advances made to the state from the federal unemployment account in the federal unemployment trust fund under 42 U.S.C. 1321; and
(2) shall deposit any amounts received under this section and not used for the purposes described in subdivision (1) in the unemployment insurance benefit fund established under IC 22-4-26.
(f) Amounts paid under this section and used as provided in subsection (e)(1) do not affect and may not be charged to the experience account of any employer. Amounts paid under this section and used as provided in subsection (e)(2) must be subtracted from the total amount of benefits charged to the fund under IC 22-4-11-1 in determining each employer's share of those benefits under IC 22-4-11-2(e).
As added by P.L.2-2011, SEC.7. Amended by P.L.183-2015, SEC.1.
2023 Indiana Code › Title 22. Labor and Safety › Article 4. Unemployment Compensation System › Chapter 10. Employer Contributions › 22-4-10-4.6. Unemployment Insurance Solvency Fund; Establishment; Investment; Interest; Nonreverting

Sec. 4.6. (a) The unemployment insurance solvency fund is established for the purpose of paying interest on the advances made to the state from the federal unemployment account in the federal unemployment trust fund under 42 U.S.C. 1321. The fund shall be administered by the department.
(b) Money received by the department from the unemployment insurance surcharge that the department elects to use for the purposes described in section 4.5(e)(1) of this chapter shall be deposited in the fund for the purposes of the fund.
(c) The treasurer of state shall invest the money in the fund not currently needed to meet the obligations of the fund in the same manner as other public money may be invested. Interest that accrues from these investments shall be deposited at least quarterly in the fund.
(d) Money in the fund at the end of a state fiscal year does not revert to the state general fund.
As added by P.L.2-2011, SEC.8.
2023 Indiana Code › Title 22. Labor and Safety › Article 4. Unemployment Compensation System › Chapter 10. Employer Contributions › 22-4-10-5. Voluntary Payments

Sec. 5. Any employer may make voluntary payments in addition to the contributions required under this article, and the same shall be credited to its experience account. The voluntary contributions shall not be used in the computation of reduced rates unless the contributions are paid prior to the expiration of one hundred twenty (120) days after the beginning of the year for which the rates are effective. The payments shall be included in the experience account as of the computation date only if they are made within thirty (30) days following the date upon which the department sends notice that the payments may be made with respect to a calendar year. The voluntary payments when accepted from an employer will not be refunded in whole or in part.
Formerly: Acts 1947, c.208, s.1006; Acts 1951, c.295, s.8. As amended by P.L.144-1986, SEC.100; P.L.18-1987, SEC.35; P.L.122-2019, SEC.22.
2023 Indiana Code › Title 22. Labor and Safety › Article 4. Unemployment Compensation System › Chapter 10. Employer Contributions › 22-4-10-7. Successor Employers; Experience Account; Benefits; Discrepancy in Experience Accounts

Sec. 7. (a) Except as provided by IC 22-4-6.5 or IC 22-4-11.5, when an employing unit (whether or not an employing unit prior thereto) assumes all of the resources and liabilities of the experience account of a predecessor employer, as provided in section 6 of this chapter, amounts paid by such predecessor employer shall be deemed to have been so paid by such successor employer. The experience of such predecessor with respect to unemployment risk, including but not limited to past payrolls and contributions, shall be credited to the account of such successor.
(b) The payments of benefits to an individual shall not in any case be denied or withheld because the experience account of an employer does not reflect a balance and total of contributions paid to be in excess of benefits charged to such experience account.
Formerly: Acts 1947, c.208, s.1008; Acts 1951, c.295, s.10; Acts 1971, P.L.355, SEC.22. As amended by P.L.98-2005, SEC.7; P.L.33-2013, SEC.4.
2023 Indiana Code › Title 22. Labor and Safety › Article 4. Unemployment Compensation System › Chapter 11. Employer Experience Accounts › 22-4-11-0.1. Application of Certain Amendments to Chapter

Sec. 0.1. The amendments made to section 1 of this chapter by P.L.172-1991 apply to individuals who file a disaster unemployment claim or a state unemployment insurance claim after June 1, 1990, and before June 2, 1991, or during a period to be determined by the general assembly.
As added by P.L.220-2011, SEC.364.
2023 Indiana Code › Title 22. Labor and Safety › Article 4. Unemployment Compensation System › Chapter 11. Employer Experience Accounts › 22-4-11-1.5. Experience Account Not Relieved of Erroneous Payments if Employer Establishes Pattern of Failure to Respond to Department Information Requests

Sec. 1.5. (a) As used in this section, "erroneous payment" means a payment that would not have been made but for the failure by an employer or a person acting on behalf of the employer with respect to a claim for unemployment benefits to which the payment relates.
(b) As used in this section, "pattern of failure" means a repeated and documented failure by an employer or a person acting on behalf of an employer to respond to requests for information made by the department, taking into consideration the number of failures in relation to the total number of requests received by the employer or the person acting on behalf of an employer.
(c) The experience account of an employer may not be relieved of charges for a benefit overpayment from the state's unemployment insurance benefit fund established by IC 22-4-26-1, if the department determines that:
(1) the erroneous payment was made because the employer or a person acting on behalf of the employer was at fault in failing to respond in a timely or adequate manner to the department's request for information relating to the claim for unemployment benefits; and
(2) the employer or a person acting on behalf of the employer has established a pattern of failure to respond in a timely or adequate manner to department requests described in subdivision (1).
As added by P.L.154-2013, SEC.2. Amended by P.L.122-2019, SEC.24.
2023 Indiana Code › Title 22. Labor and Safety › Article 4. Unemployment Compensation System › Chapter 11. Employer Experience Accounts › 22-4-11-3.3. Contribution Rates Before 2011

Sec. 3.3. (a) For calendar years after 2001 and before 2011, if the conditions of section 2 of this chapter are met, the rate of contributions shall be determined and assigned, with respect to each calendar year, to employers whose accounts have a credit balance and who are eligible therefore according to each employer's credit reserve ratio. Each employer shall be assigned the contribution rate appearing in the applicable schedule A, B, C, D, or E on the line opposite the employer's credit reserve ratio as set forth in the rate schedule below:
RATE SCHEDULE FOR ACCOUNTS
WITH CREDIT BALANCES
When the Credit Reserve Ratio Is:
As
But
Rate Schedules
Much
Less
(%)
As
Than
A
B
C
D
E
3.00
1.10
0.10
0.10
0.10
0.15
2.80
3.00
1.30
0.30
0.10
0.10
0.15
2.60
2.80
1.50
0.50
0.10
0.10
0.15
2.40
2.60
1.70
0.70
0.30
0.10
0.20
2.20
2.40
1.90
0.90
0.50
0.10
0.20
2.00
2.20
2.10
1.10
0.70
0.30
0.40
1.80
2.00
2.30
1.30
0.90
0.50
0.60
1.60
1.80
2.50
1.50
1.10
0.70
0.80
1.40
1.60
2.70
1.70
1.30
0.90
1.00
1.20
1.40
2.90
1.90
1.50
1.10
1.20
1.00
1.20
3.10
2.10
1.70
1.30
1.40
0.80
1.00
3.30
2.30
1.90
1.50
1.60
0.60
0.80
3.50
2.50
2.10
1.70
1.80
0.40
0.60
3.70
2.70
2.30
1.90
2.00
0.20
0.40
3.90
2.90
2.50
2.10
2.20
0.00
0.20
4.10
3.10
2.70
2.30
2.40
(b) For calendar years after 2001 and before 2011, if the conditions of section 2 of this chapter are met, the rate of contributions shall be determined and assigned, with respect to each calendar year, to employers whose accounts have a debit balance and who are eligible therefore according to each employer's debit reserve ratio. Each employer shall be assigned the contribution rate appearing in the applicable schedule A, B, C, D, or E on the line opposite the employer's debit reserve ratio as set forth in the rate schedule below:
RATE SCHEDULE FOR ACCOUNTS
WITH DEBIT BALANCES
When the Debit Reserve Ratio Is:
As
But
Rate Schedules
Much
Less
(%)
As
Than
A
B
C
D
E
1.50
4.40
4.30
4.20
4.10
5.40
1.50
3.00
4.70
4.60
4.50
4.40
5.40
3.00
4.50
5.00
4.90
4.70
4.70
5.40
4.50
6.00
5.30
5.20
5.10
5.00
5.40
6.00
5.60
5.50
5.40
5.40
5.40
As added by P.L.290-2001, SEC.4. Amended by P.L.1-2002, SEC.89; P.L.273-2003, SEC.4; P.L.175-2009, SEC.14; P.L.110-2010, SEC.28.
2023 Indiana Code › Title 22. Labor and Safety › Article 4. Unemployment Compensation System › Chapter 11. Employer Experience Accounts › 22-4-11-3.7. Contribution Rates After 2020

Sec. 3.7. (a) For calendar years after 2020, if the conditions of section 2 of this chapter are met, the rate of contributions shall be determined and assigned, with respect to each calendar year, to employers whose accounts have a credit balance and who are therefore eligible according to each employer's credit reserve ratio. Each employer shall be assigned the contribution rate appearing in the applicable Schedule A through E on the line opposite the employer's credit reserve ratio as set forth in the rate schedule below:
RATE SCHEDULE FOR ACCOUNTS
WITH CREDIT BALANCES
When the Credit Reserve Ratio Is:
As
But
Rate Schedules
Much
Less
(%)
As
Than
A
B
C
D
E
3.00
0.75
0.70
0.50
0.40
0.20
2.80
3.00
1.00
0.90
0.70
0.50
0.30
2.60
2.80
1.30
1.10
0.90
0.70
0.30
2.40
2.60
1.60
1.40
1.20
1.00
0.50
2.20
2.40
1.90
1.70
1.40
1.20
0.60
2.00
2.20
2.20
1.90
1.60
1.20
0.60
1.80
2.00
2.50
2.20
1.80
1.40
0.80
1.60
1.80
2.80
2.40
2.00
1.60
1.00
1.40
1.60
3.10
2.70
2.30
1.90
1.30
1.20
1.40
3.40
3.00
2.50
2.00
1.40
1.00
1.20
3.70
3.20
2.70
2.10
1.50
0.80
1.00
4.00
3.50
2.90
2.30
1.70
0.60
0.80
4.30
3.70
3.10
2.50
1.90
0.40
0.60
4.60
4.00
3.40
2.80
2.00
0.20
0.40
4.90
4.30
3.60
2.80
2.00
0.00
0.20
5.20
4.50
3.80
3.00
2.20
(b) For calendar years after 2020, if the conditions of section 2 of this chapter are met, the rate of contributions shall be determined and assigned, with respect to each calendar year, to employers whose accounts have a debit balance and who are therefore eligible according to each employer's debit reserve ratio. Each employer shall be assigned the contribution rate appearing in the applicable Schedule A through E on the line opposite the employer's debit reserve ratio as set forth in the rate schedule below:
RATE SCHEDULE FOR ACCOUNTS
WITH DEBIT BALANCES
When the Debit Reserve Ratio Is:
As
But
Rate Schedules
Much
Less
(%)
As
Than
A
B
C
D
E
0.00
1.50
6.75
5.90
4.90
3.90
3.20
1.50
3.00
7.00
6.10
5.10
4.10
3.40
3.00
4.50
7.25
6.30
5.30
4.30
3.60
4.50
6.00
7.50
6.50
5.50
4.40
3.80
6.00
8.00
7.75
6.70
5.70
4.50
3.90
8.00
10.00
8.25
7.20
6.00
4.80
4.10
10.00
12.00
8.75
7.60
6.40
5.20
4.40
12.00
14.00
9.25
8.00
6.80
5.40
4.60
14.00
16.00
9.75
8.50
7.10
5.70
5.00
16.00
10.20
8.90
7.40
6.00
5.40
As added by P.L.158-2020, SEC.3.
2023 Indiana Code › Title 22. Labor and Safety › Article 4. Unemployment Compensation System › Chapter 11. Employer Experience Accounts › 22-4-11-4. Payroll Report; Inadequate Report; Correction; Contributions

Sec. 4. If the commissioner finds that any employer has failed to file any payroll report or has filed a report which the commissioner finds incorrect or insufficient, the commissioner shall make an estimate of the information required from the employer on the basis of the best evidence reasonably available to the commissioner at the time and notify the employer. Unless the employer files the report or a corrected or sufficient report, as the case may be, within fifteen (15) days after the notice is sent by the department, the commissioner shall compute the employer's rate of contribution on the basis of the estimates, and the rate determined in this manner shall be subject to increase or decrease on the basis of subsequently ascertained and verified information. The estimated amount of contribution is considered prima facie correct.
Formerly: Acts 1947, c.208, s.1104. As amended by P.L.20-1986, SEC.7; P.L.18-1987, SEC.38; P.L.21-1995, SEC.74; P.L.18-2001, SEC.1; P.L.290-2001, SEC.5; P.L.1-2002, SEC.90; P.L.154-2013, SEC.4; P.L.122-2019, SEC.25.
2023 Indiana Code › Title 22. Labor and Safety › Article 4. Unemployment Compensation System › Chapter 11.5. Assignment of Employer Contribution Rates and Transfers of Employer Experience Accounts › 22-4-11.5-1. Applicability

Sec. 1. Notwithstanding any other provision of this article, this chapter applies to the assignment of contribution rates and transfers of employer experience accounts after December 31, 2005.
As added by P.L.98-2005, SEC.9.
2023 Indiana Code › Title 22. Labor and Safety › Article 4. Unemployment Compensation System › Chapter 11.5. Assignment of Employer Contribution Rates and Transfers of Employer Experience Accounts › 22-4-11.5-2. "Administrative Law Judge"

Sec. 2. As used in this chapter, "administrative law judge" means a person employed by the commissioner under IC 22-4-17-4.
As added by P.L.98-2005, SEC.9. Amended by P.L.108-2006, SEC.16.
2023 Indiana Code › Title 22. Labor and Safety › Article 4. Unemployment Compensation System › Chapter 11.5. Assignment of Employer Contribution Rates and Transfers of Employer Experience Accounts › 22-4-11.5-3. "Person"

Sec. 3. As used in this chapter, "person" has the meaning set forth in section 7701(a)(1) of the Internal Revenue Code.
As added by P.L.98-2005, SEC.9.
2023 Indiana Code › Title 22. Labor and Safety › Article 4. Unemployment Compensation System › Chapter 11.5. Assignment of Employer Contribution Rates and Transfers of Employer Experience Accounts › 22-4-11.5-4. "Trade or Business"

Sec. 4. As used in this chapter, "trade or business" includes an employer's workforce.
As added by P.L.98-2005, SEC.9.
2023 Indiana Code › Title 22. Labor and Safety › Article 4. Unemployment Compensation System › Chapter 11.5. Assignment of Employer Contribution Rates and Transfers of Employer Experience Accounts › 22-4-11.5-5. "Violates or Attempts to Violate"

Sec. 5. As used in this chapter, "violates or attempts to violate" includes the intent to evade a higher employer contribution rate in connection with a transfer of a trade or business through misrepresentation or willful nondisclosure of information relevant to the transfer.
As added by P.L.98-2005, SEC.9. Amended by P.L.108-2006, SEC.17.
2023 Indiana Code › Title 22. Labor and Safety › Article 4. Unemployment Compensation System › Chapter 11.5. Assignment of Employer Contribution Rates and Transfers of Employer Experience Accounts › 22-4-11.5-6. "Knowingly"; "Recklessly"

Sec. 6. As used in this chapter:
(1) "knowingly" has the meaning set forth in IC 35-41-2-2(b); and
(2) "recklessly" has the meaning set forth in IC 35-41-2-2(c).
As added by P.L.98-2005, SEC.9.
2023 Indiana Code › Title 22. Labor and Safety › Article 4. Unemployment Compensation System › Chapter 11.5. Assignment of Employer Contribution Rates and Transfers of Employer Experience Accounts › 22-4-11.5-7. Transferring All or Part of Trade or Business; Successor Employers With Substantially Common Ownership, Management, or Control

Sec. 7. (a) This section applies to a transfer of a trade or business that meets the following requirements:
(1) An employer transfers all or a portion of the employer's trade or business to another employer.
(2) At the time of the transfer, the two (2) employers have substantially common ownership, management, or control.
(b) The successor employer shall assume the experience account balance of the predecessor employer for the resources and liabilities of the predecessor employer's experience account that are attributable to the transfer.
(c) The contribution rates of both employers shall be recalculated, and the recalculated rate made effective on the first day of the calendar year during which the transfer occurred if the effective date of the transfer described in subsection (a) is before April 1, and the first day of the subsequent calendar year, if the effective date of the transfer described in subsection (a) is after March 31.
(d) The payroll of the predecessor employer on the effective date of the transfer, and the benefits chargeable to the predecessor employer's original experience account after the effective date of the transfer, must be divided between the predecessor employer and the successor employer in accordance with rules adopted by the department under IC 4-22-2.
(e) Any written determination made by the department is conclusive and binding on both the predecessor employer and the successor employer unless one (1) employer files or both employers file a written protest with the department setting forth all reasons for the protest. A protest under this section must be filed not later than fifteen (15) days after the date the department sends the initial determination to the employers. The protest shall be heard and determined under this section and IC 22-4-32-1 through IC 22-4-32-15. The predecessor employer, the successor employer, and the department shall be parties to the hearing before the liability administrative law judge and are entitled to receive copies of all pleadings and the decision.
As added by P.L.98-2005, SEC.9. Amended by P.L.108-2006, SEC.18; P.L.122-2019, SEC.26.
2023 Indiana Code › Title 22. Labor and Safety › Article 4. Unemployment Compensation System › Chapter 11.5. Assignment of Employer Contribution Rates and Transfers of Employer Experience Accounts › 22-4-11.5-9. Violation of Chapter; Civil Penalties

Sec. 9. (a) A person who knowingly or recklessly:
(1) violates or attempts to violate:
(A) section 7 or 8 of this chapter; or
(B) any other provision of this article related to determining the assumption or assignment of an employer's contribution rate; or
(2) advises another person in a way that results in a violation of:
(A) section 7 or 8 of this chapter; or
(B) any other provision of this article related to determining the assumption or assignment of an employer's contribution rate;
is subject to a civil penalty under this chapter.
(b) If the department determines that an employer (as defined under IC 22-4-7) is subject to a civil penalty under subsection (a)(1), the department shall assign an employer contribution rate equal to one (1) of the following as a civil penalty:
(1) The highest employer contribution rate assignable under this article for the year in which the violation occurred and the following three (3) years.
(2) An additional employer contribution rate of two percent (2%) of the employer's taxable wages (as defined in IC 22-4-4-2) for the year in which the violation occurred and the following three (3) years, if:
(A) an employer is already paying the highest employer contribution rate at the time of the violation; or
(B) the increase in the contribution rate described in subdivision (1) is less than two percent (2%).
(c) If the department determines that a person who is not an employer (as defined in IC 22-4-7) is subject to a civil penalty under subsection (a)(2), the department shall assess a civil penalty of not more than five thousand dollars ($5,000).
(d) All civil penalties collected under this section shall be deposited in the unemployment insurance benefit fund established by IC 22-4-26-1.
(e) Any written determination made by the department is conclusive and binding on the employing unit, employer, or person unless the employing unit, employer, or person files a written protest with the department setting forth all reasons for the protest. A protest under this section must be filed not later than fifteen (15) days after the date the department sends the initial determination to the employing unit, employer, or person. The protest shall be heard and determined under this section and IC 22-4-32-1 through IC 22-4-32-15. The employing unit, employer, or person, and the department shall be parties to the hearing before the liability administrative law judge and are entitled to receive copies of all pleadings and the decision.
As added by P.L.98-2005, SEC.9. Amended by P.L.108-2006, SEC.20.
2023 Indiana Code › Title 22. Labor and Safety › Article 4. Unemployment Compensation System › Chapter 11.5. Assignment of Employer Contribution Rates and Transfers of Employer Experience Accounts › 22-4-11.5-10. Violation of Chapter; Class C Misdemeanor

Sec. 10. In addition to any other penalty imposed, a person who knowingly, recklessly, or intentionally violates this chapter commits a Class C misdemeanor.
As added by P.L.98-2005, SEC.9. Amended by P.L.1-2006, SEC.342; P.L.108-2006, SEC.21.
2023 Indiana Code › Title 22. Labor and Safety › Article 4. Unemployment Compensation System › Chapter 11.5. Assignment of Employer Contribution Rates and Transfers of Employer Experience Accounts › 22-4-11.5-11. Commissioner Procedures to Identify Violators; Applicability of Federal Department of Labor Regulations

Sec. 11. (a) The commissioner shall establish procedures to identify the transfer or acquisition of a business for purposes of this chapter.
(b) The interpretation and application of this chapter must meet the minimum requirements contained in any guidance or regulations issued by the United States Department of Labor.
As added by P.L.98-2005, SEC.9.
2023 Indiana Code › Title 22. Labor and Safety › Article 4. Unemployment Compensation System › Chapter 12. Benefits Schedule › 22-4-12-0.1. Application of Certain Amendments to Chapter

Sec. 0.1. The amendments made to section 4 of this chapter by P.L.172-1991 apply to individuals who file a disaster unemployment claim or a state unemployment insurance claim after June 1, 1990, and before June 2, 1991, or during a period to be determined by the general assembly.
As added by P.L.220-2011, SEC.365.