reglab/statecodes huggingface dataset:
2023 Indiana Code › Title 22. Labor and Safety › Article 3. Worker's Compensation System › Chapter 12. Vocational Rehabilitation › 22-3-12-1. Entitlement to Vocational Rehabilitation Services

Sec. 1. An injured employee, who as a result of an injury or occupational disease is unable to perform work for which the employee has previous training or experience, is entitled to vocational rehabilitation services necessary to restore the employee to useful employment.
As added by P.L.218-1989, SEC.1.
2023 Indiana Code › Title 22. Labor and Safety › Article 3. Worker's Compensation System › Chapter 12. Vocational Rehabilitation › 22-3-12-2. Report of Injury; Copy to Central Office

Sec. 2. When any compensable injury requires the filing of a first report of injury by an employer, the employer's worker's compensation insurance carrier or the self-insured employer shall forward a copy of the report to the central office of the division of disability and rehabilitative services, rehabilitation services bureau at the earlier of the following occurrences:
(1) When the compensable injury has resulted in temporary total disability of longer than twenty-one (21) days.
(2) When it appears that the compensable injury may be of such a nature as to permanently prevent the injured employee from returning to the injured employee's previous employment.
As added by P.L.218-1989, SEC.1. Amended by P.L.2-1992, SEC.741; P.L.4-1993, SEC.258; P.L.5-1993, SEC.271; P.L.2-2005, SEC.60; P.L.141-2006, SEC.105.
2023 Indiana Code › Title 22. Labor and Safety › Article 3. Worker's Compensation System › Chapter 12. Vocational Rehabilitation › 22-3-12-3. Report of Injury; Copy to Local Office

Sec. 3. Upon receipt of a report of injury under section 2 of this chapter, the office of vocational rehabilitation shall immediately send a copy of the report to the local office of vocational rehabilitation located nearest to the injured employee's home.
As added by P.L.218-1989, SEC.1.
2023 Indiana Code › Title 22. Labor and Safety › Article 3. Worker's Compensation System › Chapter 12. Vocational Rehabilitation › 22-3-12-4. Explanation of Services; Eligibility Determination; Plan Implementation

Sec. 4. (a) The local office of vocational rehabilitation shall, upon receipt of the report of injury, immediately provide the injured employee with a written explanation of:
(1) the rehabilitation services that are available to the injured employee; and
(2) the method by which the injured employee may make application for those services.
(b) The office of vocational rehabilitation shall determine the eligibility of the injured employee for rehabilitation services and, where appropriate, develop an individualized rehabilitation plan for the employee.
(c) The office of vocational rehabilitation shall implement the rehabilitation plan. After completion of the rehabilitation program, the office of vocational rehabilitation shall provide job placement services to the rehabilitated employee.
As added by P.L.218-1989, SEC.1.
2023 Indiana Code › Title 22. Labor and Safety › Article 3. Worker's Compensation System › Chapter 12. Vocational Rehabilitation › 22-3-12-5. Construction of Chapter; Employee's Benefits

Sec. 5. Nothing contained in this chapter shall be construed to affect an injured employee's status regarding any benefit provided under IC 22-3-2 through IC 22-3-7.
As added by P.L.218-1989, SEC.1.
2023 Indiana Code › Title 22. Labor and Safety › Article 4. Unemployment Compensation System › Chapter 1. Declaration of Public Policy › 22-4-1-1. Police Power

Sec. 1. As a guide to the interpretation and application of this article, the public policy of this state is declared to be as follows: Economic insecurity due to unemployment is declared hereby to be a serious menace to the health, morale, and welfare of the people of this state and to the maintenance of public order within this state. Protection against this great hazard of our economic life can be provided in some measure by the required and systematic accumulation of funds during periods of employment to provide benefits to the unemployed during periods of unemployment and by encouragement of desirable stable employment. The enactment of this article to provide for payment of benefits to persons unemployed through no fault of their own, to encourage stabilization in employment, and to provide for integrated employment and training services in support of state economic development programs, and to provide maximum job training and employment opportunities for the unemployed, underemployed, the economically disadvantaged, dislocated workers, and others with substantial barriers to employment, is, therefore, essential to public welfare; and the same is declared to be a proper exercise of the police powers of the state. To further this public policy, the state, through its department of workforce development, will maintain close coordination among all federal, state, and local agencies whose mission affects the employment or employability of the unemployed and underemployed.
Formerly: Acts 1947, c.208, s.101. As amended by P.L.144-1986, SEC.86; P.L.18-1987, SEC.16; P.L.21-1995, SEC.61.
2023 Indiana Code › Title 22. Labor and Safety › Article 4. Unemployment Compensation System › Chapter 1. Declaration of Public Policy › 22-4-1-2. Unemployment Application Considered Request for Benefits From Unemployment Insurance Benefit Trust Fund; Commissioner Responsible for Proper Payment of Unemployment Benefits; No Burden of Proof for Entitlement to Unemployment Benefits; No Presumption of Entitlement or Nonentitlement to Unemployment Benefits

Sec. 2. (a) Unemployment benefits are paid from state funds and are not considered paid from any special insurance plan or by an employer. An application for unemployment benefits is not considered a claim against an employer, but is considered a request for unemployment benefits from the unemployment insurance benefit trust fund.
(b) The commissioner is responsible for the proper payment of unemployment benefits without regard to the level of interest or participation in any determination or appeal by an applicant or an employer.
(c) An applicant's entitlement to unemployment benefits is determined based on the information that is available without regard to a burden of proof. An agreement between an applicant and an employer is not binding on the commissioner in determining an applicant's entitlement to unemployment benefits.
(d) There is no presumption of entitlement or nonentitlement to unemployment benefits. There is no equitable or common law allowance for or denial of unemployment benefits.
As added by P.L.121-2014, SEC.5.
2023 Indiana Code › Title 22. Labor and Safety › Article 4. Unemployment Compensation System › Chapter 2. Definitions › 22-4-2-1. Benefits

Sec. 1. As used in this article, unless the context clearly requires otherwise, "benefits" means the money payments payable to an eligible individual as provided in this article with respect to his unemployment.
Formerly: Acts 1947, c.208, s.201. As amended by P.L.144-1986, SEC.87.
2023 Indiana Code › Title 22. Labor and Safety › Article 4. Unemployment Compensation System › Chapter 2. Definitions › 22-4-2-2. Partial Benefits

Sec. 2. "Partial benefits" means the weekly benefit amounts of any eligible individual who is partially and/or part-totally unemployed, less the deductible income as hereinafter defined.
Formerly: Acts 1947, c.208, s.202; Acts 1953, c.177, s.1; Acts 1957, c.299, s.15.
2023 Indiana Code › Title 22. Labor and Safety › Article 4. Unemployment Compensation System › Chapter 2. Definitions › 22-4-2-3. Repealed

Formerly: Acts 1947, c.208, s.203. As amended by P.L.144-1986, SEC.88; P.L.18-1987, SEC.17. Repealed by P.L.171-2016, SEC.1.
2023 Indiana Code › Title 22. Labor and Safety › Article 4. Unemployment Compensation System › Chapter 2. Definitions › 22-4-2-4. Contributions

Sec. 4. "Contributions" means the money payments to the unemployment insurance benefit fund required and provided by the terms of this article.
Formerly: Acts 1947, c.208, s.204. As amended by P.L.144-1986, SEC.89; P.L.18-1987, SEC.18.
2023 Indiana Code › Title 22. Labor and Safety › Article 4. Unemployment Compensation System › Chapter 2. Definitions › 22-4-2-6. State

Sec. 6. "State" means and includes the several states of the United States of America, the District of Columbia of the United States of America, the Commonwealth of Puerto Rico, the Virgin Islands and the Dominion of Canada.
Formerly: Acts 1947, c.208, s.206; Acts 1965, c.190, s.1; Acts 1967, c.310, s.1. As amended by Acts 1977, P.L.262, SEC.1.
2023 Indiana Code › Title 22. Labor and Safety › Article 4. Unemployment Compensation System › Chapter 2. Definitions › 22-4-2-7. Employment Office

Sec. 7. "Employment office" means a free public employment office or branch thereof, maintained and operated by this state, any other state or jurisdiction, or by any agency or instrumentality of the United States of America, or where the context allows, maintained by any state as a part of a state-controlled system of public employment offices.
Formerly: Acts 1947, c.208, s.207.
2023 Indiana Code › Title 22. Labor and Safety › Article 4. Unemployment Compensation System › Chapter 2. Definitions › 22-4-2-8. Employment and Training Services Administration Fund

Sec. 8. "Employment and training services administration fund" means the fund established by IC 22-4-24 from which administrative expenses under this article shall be paid, other than those to be paid from the special employment and training services fund, as provided in IC 22-4-25.
Formerly: Acts 1947, c.208, s.208. As amended by P.L.144-1986, SEC.90; P.L.18-1987, SEC.20.
2023 Indiana Code › Title 22. Labor and Safety › Article 4. Unemployment Compensation System › Chapter 2. Definitions › 22-4-2-9. Fund

Sec. 9. "Fund" means the unemployment insurance benefit fund established by IC 22-4-26-1, in which all contributions required, all payments in lieu of contributions, and all money received from the federal government as reimbursements pursuant to section 204 of the Federal-State Extended Compensation Act of 1970, 26 U.S.C. 3304, shall be deposited and from which all benefits provided under this article shall be paid.
Formerly: Acts 1947, c.208, s.209; Acts 1971, P.L.355, SEC.1; Acts 1973, P.L.239, SEC.1. As amended by P.L.18-1987, SEC.21; P.L.1-2007, SEC.160; P.L.122-2019, SEC.1.
2023 Indiana Code › Title 22. Labor and Safety › Article 4. Unemployment Compensation System › Chapter 2. Definitions › 22-4-2-10. Special Employment and Training Services Fund

Sec. 10. "Special employment and training services fund" means the special administrative fund created under IC 22-4-25.
Formerly: Acts 1947, c.208, s.210. As amended by P.L.144-1986, SEC.91; P.L.18-1987, SEC.22.
2023 Indiana Code › Title 22. Labor and Safety › Article 4. Unemployment Compensation System › Chapter 2. Definitions › 22-4-2-11. Department

Sec. 11. "Department" means the department of workforce development.
Formerly: Acts 1947, c.208, s.211. As amended by P.L.18-1987, SEC.23; P.L.21-1995, SEC.63.
2023 Indiana Code › Title 22. Labor and Safety › Article 4. Unemployment Compensation System › Chapter 2. Definitions › 22-4-2-12. Base Period

Sec. 12. "Base period" means the first four (4) of the last five (5) completed calendar quarters immediately preceding the first day of an individual's benefit period. However, for a claim computed in accordance with IC 22-4-22, the base period shall be the base period as outlined in the paying state's law.
Formerly: Acts 1947, c.208, s.212; Acts 1971, P.L.355, SEC.2. As amended by P.L.86-2018, SEC.188.
2023 Indiana Code › Title 22. Labor and Safety › Article 4. Unemployment Compensation System › Chapter 2. Definitions › 22-4-2-12.5. Base Period; Persons Receiving Worker's Compensation 52 Weeks or Less

Sec. 12.5. Notwithstanding section 12 of this chapter, for an individual who during the "base period" as defined in that section has received worker's compensation benefits under IC 22-3-3 for a period of fifty-two (52) weeks or less, and as a result has not earned sufficient wage credits to meet the requirements of IC 22-4-14-5, "base period" means the first four (4) of the last five (5) completed calendar quarters immediately preceding the last day that the individual was able to work, as a result of the individual's injury.
As added by P.L.226-1983, SEC.1. Amended by P.L.28-1988, SEC.68.
2023 Indiana Code › Title 22. Labor and Safety › Article 4. Unemployment Compensation System › Chapter 2. Definitions › 22-4-2-13. Calendar Quarter

Sec. 13. "Calendar quarter" means the period of three (3) consecutive calendar months ending on March 31, June 30, september 30, or December 31: Provided, That for due dates of state unemployment returns in each instance of quarterly return, the date shall be the last day of the month following the end of the quarter.
Formerly: Acts 1947, c.208, s.213; Acts 1965, c.202, s.1.
2023 Indiana Code › Title 22. Labor and Safety › Article 4. Unemployment Compensation System › Chapter 2. Definitions › 22-4-2-14. Week

Sec. 14. Except as provided in IC 22-4-5-3, "week" means a calendar week.
Formerly: Acts 1947, c.208, s.214. As amended by P.L.241-1987, SEC.1.
2023 Indiana Code › Title 22. Labor and Safety › Article 4. Unemployment Compensation System › Chapter 2. Definitions › 22-4-2-16. Annual Payroll

Sec. 16. "Annual payroll" means the total amount of wages for employment paid by an employer during the twelve (12) consecutive calendar month period ending on the computation date of any calendar year, including wages paid by any other employer whose account has been assumed by such employer in accordance with the provisions of IC 22-4-6.5, IC 22-4-10-6, IC 22-4-10-7, or IC 22-4-11.5-7.
Formerly: Acts 1947, c.208, s.216; Acts 1957, c.299, s.1. As amended by P.L.144-1986, SEC.92; P.L.122-2019, SEC.2.
2023 Indiana Code › Title 22. Labor and Safety › Article 4. Unemployment Compensation System › Chapter 2. Definitions › 22-4-2-17. Computation Date

Sec. 17. Except as provided in IC 22-4-11.5, "computation date" means June 30 of the year preceding the effective date of new rates of contribution.
Formerly: Acts 1947, c.208, s.217; Acts 1957, c.299, s.2. As amended by P.L.144-1986, SEC.93; P.L.80-1990, SEC.9; P.L.202-1993, SEC.1; P.L.108-2006, SEC.1; P.L.122-2019, SEC.3.
2023 Indiana Code › Title 22. Labor and Safety › Article 4. Unemployment Compensation System › Chapter 2. Definitions › 22-4-2-18. Balance

Sec. 18. "Balance" means the amount standing to the credit or debit of the experience account as of the computation date.
Formerly: Acts 1947, c.208, s.218; Acts 1953, c.177, s.2.
2023 Indiana Code › Title 22. Labor and Safety › Article 4. Unemployment Compensation System › Chapter 2. Definitions › 22-4-2-19. Agency

Sec. 19. "Agency" means any officer, board, commission, or other authority designated by an unemployment insurance law in force in any state or in Canada to administer the unemployment insurance fund for which provision is made by such unemployment insurance law.
Formerly: Acts 1947, c.208, s.219.
2023 Indiana Code › Title 22. Labor and Safety › Article 4. Unemployment Compensation System › Chapter 2. Definitions › 22-4-2-21. Benefit Period

Sec. 21. "Benefit period" with respect to any individual means the fifty-two-consecutive-week period beginning with the first week as of which an insured worker first files an initial claim for determination of his insured status, and thereafter the fifty-two-consecutive-week period beginning with the first week as of which the individual next files an initial claim after the termination of his last preceding benefit period.
Formerly: Acts 1947, c.208, s.221; Acts 1951, c.295, s.1; Acts 1953, c.177, s.3. As amended by Acts 1977, P.L.2, SEC.74.
2023 Indiana Code › Title 22. Labor and Safety › Article 4. Unemployment Compensation System › Chapter 2. Definitions › 22-4-2-22. Valid Claim

Sec. 22. "Valid claim" means a claim filed by an individual who has established qualifying wage credits and who is totally, partially, or part-totally unemployed; Provided, no individual in a benefit period may file a valid claim for a waiting period or benefit period rights with respect to any period subsequent to the expiration of such benefit period.
Formerly: Acts 1947, c.208, s.222; Acts 1953, c.177, s.4.
2023 Indiana Code › Title 22. Labor and Safety › Article 4. Unemployment Compensation System › Chapter 2. Definitions › 22-4-2-23. New Claim

Sec. 23. "New claim" means an application, in the form and manner prescribed by the department, made by an individual for the determination of the individual's status as an insured worker.
Formerly: Acts 1947, c.208, s.223; Acts 1953, c.177, s.5. As amended by P.L.108-2006, SEC.2; P.L.122-2019, SEC.4.
2023 Indiana Code › Title 22. Labor and Safety › Article 4. Unemployment Compensation System › Chapter 2. Definitions › 22-4-2-24. Additional Claim

Sec. 24. "Additional claim" means an application for a determination of benefit eligibility, made by an individual in the form and manner prescribed by the department, to begin a second or subsequent series of claims in a benefit period, by which application the individual certifies to new unemployment resulting from a break in or loss of work which has occurred since the last claim was filed by such individual.
Formerly: Acts 1947, c.208, s.224; Acts 1953, c.177, s.6. As amended by P.L.108-2006, SEC.3; P.L.122-2019, SEC.5.
2023 Indiana Code › Title 22. Labor and Safety › Article 4. Unemployment Compensation System › Chapter 2. Definitions › 22-4-2-25. Insured Worker

Sec. 25. "Insured worker" means an individual who, with respect to a base period, meets the qualifying wage requirements of IC 22-4-14-5.
Formerly: Acts 1947, c.208, s.225; Acts 1953, c.177, s.7. As amended by P.L.144-1986, SEC.94.
2023 Indiana Code › Title 22. Labor and Safety › Article 4. Unemployment Compensation System › Chapter 2. Definitions › 22-4-2-27. Repealed

Formerly: Acts 1947, c.208, s.227; Acts 1967, c.310, s.2. As amended by Acts 1977, P.L.262, SEC.2. Repealed by P.L.20-1986, SEC.16.
2023 Indiana Code › Title 22. Labor and Safety › Article 4. Unemployment Compensation System › Chapter 2. Definitions › 22-4-2-28. Repealed

Formerly: Acts 1947, c.208, s.228; Acts 1967, c.310, s.3. As amended by Acts 1977, P.L.262, SEC.3. Repealed by P.L.20-1986, SEC.16.
2023 Indiana Code › Title 22. Labor and Safety › Article 4. Unemployment Compensation System › Chapter 2. Definitions › 22-4-2-29. Insured Unemployment

Sec. 29. "Insured unemployment" means unemployment during a given week for which waiting period credit or benefits are claimed under the state employment security program, the unemployment compensation for federal employees program, the unemployment compensation for veterans program, or the railroad unemployment insurance program.
Formerly: Acts 1947, c.208, s.229; Acts 1967, c.310, s.4.
2023 Indiana Code › Title 22. Labor and Safety › Article 4. Unemployment Compensation System › Chapter 2. Definitions › 22-4-2-30. Hospital

Sec. 30. For all purposes of this article, the term "hospital" means:
(1) an institution defined in IC 16-18-2-179(b) and licensed by the Indiana department of health; or
(2) a state institution (as defined in IC 12-7-2-184).
Formerly: Acts 1971, P.L.355, SEC.3. As amended by P.L.2-1992, SEC.742; P.L.2-1993, SEC.131; P.L.56-2023, SEC.206.
2023 Indiana Code › Title 22. Labor and Safety › Article 4. Unemployment Compensation System › Chapter 2. Definitions › 22-4-2-31. Eligible Postsecondary Educational Institution

Sec. 31. (a) "Eligible postsecondary educational institution" for the purposes of this article, means an educational institution that:
(1) admits as regular students only individuals having a certificate of graduation from a high school, or the recognized equivalent of such a certificate;
(2) is legally authorized in this state to provide a program of education beyond high school;
(3) provides an educational program for which it awards a bachelor's or higher degree, or provides a program which is acceptable for full credit toward such a degree, a program of post-graduate or post-doctoral studies, or a program of training to prepare students for gainful employment in a recognized occupation; and
(4) is a public or other nonprofit institution.
(b) Notwithstanding subsection (a), the term includes all colleges and universities in Indiana.
Formerly: Acts 1971, P.L.355, SEC.4. As amended by P.L.2-2007, SEC.289.
2023 Indiana Code › Title 22. Labor and Safety › Article 4. Unemployment Compensation System › Chapter 2. Definitions › 22-4-2-32. Payment in Lieu of Contributions

Sec. 32. "Payment in lieu of contributions" means the required reimbursements by employers of benefits paid attributable to services performed for such employers which are liable to make these payments as provided in IC 22-4-10-1. These payments shall equal the full amount of regular benefits and the part of benefits not reimbursed by the federal government under the Federal-State Extended Unemployment Compensation Act of 1970 paid that are attributable to services in the employ of such liable employers.
Formerly: Acts 1971, P.L.355, SEC.5. As amended by P.L.175-2009, SEC.2.
2023 Indiana Code › Title 22. Labor and Safety › Article 4. Unemployment Compensation System › Chapter 2. Definitions › 22-4-2-33. New Work

Sec. 33. The term "new work" wherever used in this article including IC 22-4-15-2 means (a) work offered to an individual by an employer with whom the individual has never had a contract of employment; (b) work offered to an individual by the individual's last employer or any other employer with whom the individual does not have a contract of employment at the time the offer is made; and (c) work offered to an individual by the individual's present employer of (i) different duties from those the individual has agreed to perform in the individual's existing contract of employment or (ii) different terms or conditions of employment from those in the individual's existing contract.
Formerly: Acts 1971, P.L.355, SEC.6. As amended by P.L.86-2018, SEC.189.
2023 Indiana Code › Title 22. Labor and Safety › Article 4. Unemployment Compensation System › Chapter 2. Definitions › 22-4-2-35. Credit Reserve Ratio

Sec. 35. An employer's credit reserve ratio is determined on the basis of the relationship that the positive credit balance shown by the employer's experience account as of the computation date bears to the wages paid by the employer or the employer's predecessors for the employment during the thirty-six (36) months immediately preceding the computation date.
As added by Acts 1977, P.L.262, SEC.5. Amended by P.L.122-2019, SEC.6.
2023 Indiana Code › Title 22. Labor and Safety › Article 4. Unemployment Compensation System › Chapter 2. Definitions › 22-4-2-36. Debit Reserve Ratio

Sec. 36. An employer's debit reserve ratio is determined on the basis of the relationship that the negative debit balance shown by the employer's experience account as of the computation date bears to the wages paid by the employer or the employer's predecessors for employment during the thirty-six (36) months immediately preceding the computation date.
As added by Acts 1977, P.L.262, SEC.6. Amended by P.L.122-2019, SEC.7.
2023 Indiana Code › Title 22. Labor and Safety › Article 4. Unemployment Compensation System › Chapter 2. Definitions › 22-4-2-37. School

Sec. 37. For the purposes of IC 22-4-8-2(j)(3)(C), "school" means an educational institution that is accredited and approved by the Indiana state board of education and is an academic school system, whereby a student may progressively advance, starting with the first grade through the twelfth grade. This includes all accredited public and parochial schools which are primary, secondary, or preparatory schools. "School" does not include:
(1) a kindergarten, not a part of the public or parochial school system;
(2) a day care center;
(3) an organization furnishing psychiatric care and treatment;
(4) an organization furnishing training or rehabilitation for individuals with an intellectual disability or a physical disability, which organization is not a part of the public or parochial school system; or
(5) an organization offering preschool training, not a part of the public or parochial school system.
As added by Acts 1977, P.L.262, SEC.7. Amended by P.L.20-1984, SEC.195; P.L.99-1988, SEC.23; P.L.23-1993, SEC.128; P.L.99-2007, SEC.186; P.L.117-2015, SEC.36.
2023 Indiana Code › Title 22. Labor and Safety › Article 4. Unemployment Compensation System › Chapter 2. Definitions › 22-4-2-39. Liability Administrative Law Judge

Sec. 39. As used in this article, "liability administrative law judge" means a person who is:
(1) employed as an administrative law judge under IC 22-4-17-4; and
(2) authorized to hear matters described in IC 22-4-32-1.
As added by P.L.108-2006, SEC.4.
2023 Indiana Code › Title 22. Labor and Safety › Article 4. Unemployment Compensation System › Chapter 3. Unemployment Defined › 22-4-3-1. "Totally Unemployed" Defined

Sec. 1. An individual shall be deemed "totally unemployed" in any week with respect to which no remuneration was payable to him for personal services.
Formerly: Acts 1947, c.208, s.301; Acts 1953, c.177, s.9.
2023 Indiana Code › Title 22. Labor and Safety › Article 4. Unemployment Compensation System › Chapter 3. Unemployment Defined › 22-4-3-2. "Partially Unemployed" Defined

Sec. 2. An individual is "partially unemployed" when, because of lack of available work, he is working less than his normal customary full-time hours for his regular employer and his remuneration is less than his weekly benefit amount in any calendar week, but no individual shall be deemed totally, part-totally, or partially unemployed in any week which he is regularly and customarily employed full-time on a straight commission basis.
Formerly: Acts 1947, c.208, s.302.
2023 Indiana Code › Title 22. Labor and Safety › Article 4. Unemployment Compensation System › Chapter 3. Unemployment Defined › 22-4-3-3. Exceptions; on Call or as Needed Employment

Sec. 3. An individual is not totally unemployed, part-totally unemployed, or partially unemployed for any week in which the individual:
(1) is regularly and customarily employed on an on-call or as needed basis; and
(2) has:
(A) remuneration for personal services payable to the individual; or
(B) work available from the individual's on-call or as needed employer.
As added by P.L.2-2011, SEC.1.
2023 Indiana Code › Title 22. Labor and Safety › Article 4. Unemployment Compensation System › Chapter 3. Unemployment Defined › 22-4-3-4. Exception; Vacation Period With Remuneration

Sec. 4. An individual is not totally unemployed, part-totally unemployed, or partially unemployed for any week in which the department finds that the individual:
(1) is on a vacation week; and
(2) is receiving, or has received, remuneration from the employer for that week.
As added by P.L.2-2011, SEC.2. Amended by P.L.6-2012, SEC.151; P.L.121-2014, SEC.7.
2023 Indiana Code › Title 22. Labor and Safety › Article 4. Unemployment Compensation System › Chapter 3. Unemployment Defined › 22-4-3-5. Exception; Vacation Period Without Remuneration by Agreement or Policy

Sec. 5. (a) Subject to subsection (b), an individual is not totally unemployed, part-totally unemployed, or partially unemployed for any week in which the department finds the individual:
(1) is on a vacation week; and
(2) has not received remuneration from the employer for that week, because of:
(A) a written contract between the employer and the employees; or
(B) the employer's regular vacation policy and practice.
(b) Subsection (a) applies only if the department finds that the individual has a reasonable assurance that the individual will have employment available with the employer after the vacation period ends.
As added by P.L.2-2011, SEC.3. Amended by P.L.6-2012, SEC.152; P.L.121-2014, SEC.8.
2023 Indiana Code › Title 22. Labor and Safety › Article 4. Unemployment Compensation System › Chapter 4. Remuneration, Wages, Wage Credits, and Previously Uncovered Services Defined › 22-4-4-1. Definitions; Remuneration

Sec. 1. "Remuneration" whenever used in this article, unless the context clearly denotes otherwise, means all compensation for personal services, including but not limited to commissions, bonuses, dismissal pay, vacation pay, sick pay (subject to the provisions of section 2(c)(1) of this chapter) payments in lieu of compensation for services, and cash value of all compensation paid in any medium other than cash. The reasonable cash value of compensation paid in any medium other than cash may be estimated and determined in accordance with rules prescribed by the department. Such term shall not, however, include the value of meals, lodging, books, tuition, or educational facilities furnished to a student while such student is attending an established school, college, university, hospital, or training course for services performed within the regular school term or school year, including the customary vacation days or periods falling within such school term or school year.
Formerly: Acts 1947, c.208, s.401; Acts 1955, c.317, s.1; Acts 1969, c.300, s.1. As amended by P.L.144-1986, SEC.95; P.L.171-2016, SEC.3; P.L.122-2019, SEC.8.
2023 Indiana Code › Title 22. Labor and Safety › Article 4. Unemployment Compensation System › Chapter 4. Remuneration, Wages, Wage Credits, and Previously Uncovered Services Defined › 22-4-4-4. Previously Uncovered Services

Sec. 4. With respect to weeks of unemployment beginning on or after January 1, 1978, wages for insured work includes wages paid for previously uncovered services. For the purposes of this section, the term "previously uncovered services" means services:
(1) which are not employment as defined in IC 22-4-8-1 and are not services covered pursuant to IC 22-4-9-5 at any time during the one (1) year period ending December 31, 1975; and
(2)(A) which are agricultural labor as defined in IC 22-4-8-2(l) or domestic service as defined in IC 22-4-8-2(m); or
(B) which are services performed by an employee of this state or a political subdivision of this state, as provided in IC 22-4-8-2(i), or by an employee of a not-for-profit educational institution which is not an eligible postsecondary educational institution, as provided in IC 22-4-8-2(j), except to the extent that assistance under Title II of the Emergency Jobs and Unemployment Assistance Act of 1974 was paid on the basis of the services.
As added by Acts 1977, P.L.262, SEC.10. Amended by P.L.2-2007, SEC.290.
2023 Indiana Code › Title 22. Labor and Safety › Article 4. Unemployment Compensation System › Chapter 5. Deductible Income Defined › 22-4-5-0.1. Application of Certain Amendments to Chapter

Sec. 0.1. The amendments made to section 1 of this chapter by P.L.138-2008 apply to initial claims for unemployment filed for weeks that begin after March 14, 2008.
As added by P.L.220-2011, SEC.363.
2023 Indiana Code › Title 22. Labor and Safety › Article 4. Unemployment Compensation System › Chapter 5. Deductible Income Defined › 22-4-5-1. Definition

Sec. 1. (a) "Deductible income" wherever used in this article, means income deductible from the weekly benefit amount of an individual in any week, and shall include, but shall not be limited to, any of the following:
(1) Remuneration for services from employing units, whether or not such remuneration is subject to contribution under this article, except as provided in subsection (c).
(2) Dismissal pay or severance pay, including:
(A) money that an employer pays to a dismissed employee to compensate the employee for income lost due to unemployment; and
(B) remuneration paid to a dismissed employee under a separation agreement.
(3) Vacation pay.
(4) Pay for idle time.
(5) Sick pay.
(6) Traveling expenses granted to an individual by an employing unit and not fully accounted for by such individual.
(7) Net earnings from self-employment.
(8) Payments in lieu of compensation for services.
(9) Awards by the National Labor Relations Board of additional pay, back pay, or for loss of employment, or any such payments made under an agreement entered into by an employer, a union, and the National Labor Relations Board.
(10) Payments made to an individual by an employing unit pursuant to the terms of the Fair Labor Standards Act (Federal Wage and Hour Law, 29 U.S.C. 201 et seq.).
(b) Deductible income shall not include one hundred dollars ($100) of remuneration paid or payable to an individual with respect to any week.
(c) For the purpose of deductible income only, remuneration for services from employing units does not include holiday pay, bonuses, gifts, or prizes awarded to an employee by an employing unit.
(d) Deductible income does not include a supplemental unemployment insurance benefit made under a valid negotiated contract or agreement.
(e) Deductible income does not include any payments made to an individual by a court system under a summons for jury service.
Formerly: Acts 1947, c.208, s.501; Acts 1953, c.177, s.10; Acts 1957, c.299, s.16; Acts 1967, c.310, s.7. As amended by P.L.227-1983, SEC.2; P.L.20-1986, SEC.3; P.L.138-2008, SEC.2; P.L.110-2010, SEC.24; P.L.2-2011, SEC.5; P.L.85-2023, SEC.1.
2023 Indiana Code › Title 22. Labor and Safety › Article 4. Unemployment Compensation System › Chapter 5. Deductible Income Defined › 22-4-5-2. Specific Items Deductible

Sec. 2. (a) Payments in lieu of a vacation awarded to an employee by an employing unit shall be considered as deductible income in and with respect to the week in which the vacation occurs.
(b) The payment of accrued vacation pay, dismissal pay, or severance pay to an individual separated from employment by an employing unit shall be allocated to the period of time for which such payment is made immediately following the date of separation, and an individual receiving such payments shall not be deemed unemployed with respect to a week during which such allocated deductible income equals or exceeds the weekly benefit amount of the individual's claim.
(c) Pay for:
(1) idle time;
(2) sick pay;
(3) traveling expenses granted to an individual by an employing unit and not fully accounted for by such individual;
(4) earnings from self-employment;
(5) awards by the National Labor Relations Board of additional pay, back pay, or for loss of employment;
(6) payments made under an agreement entered into by an employer, a union, and the National Labor Relations Board; or
(7) payments to an employee by an employing unit made pursuant to the terms and provisions of the Fair Labor Standards Act;
shall be deemed to constitute deductible income with respect to the week or weeks for which such payments are made. However, if payments made under subsection (c)(5) or (c)(6) are not, by the terms of the order or agreement under which the payments are made, allocated to any designated week or weeks, then, and in such cases, such payments shall be considered as deductible income in and with respect to the week in which the same is actually paid.
(d) Payment of vacation pay shall be deemed deductible income with respect to the week or weeks falling within such vacation period for which vacation payment is made.
Formerly: Acts 1947, c.208, s.502; Acts 1953, c.177, s.11; Acts 1967, c.310, s.8; Acts 1971, P.L.355, SEC.10. As amended by Acts 1981, P.L.209, SEC.4; P.L.20-1986, SEC.4; P.L.121-2014, SEC.9; P.L.85-2023, SEC.2.
2023 Indiana Code › Title 22. Labor and Safety › Article 4. Unemployment Compensation System › Chapter 5. Deductible Income Defined › 22-4-5-3. Work Week Specified in Contract; Conditions for Use

Sec. 3. (a) This section applies for purposes of deductible income only.
(b) If:
(1) an employee and an employing unit have agreed in a labor contract, that is negotiated on or before May 10, 1987, and any renewals of the contract, to establish a work week that is a different term of seven (7) days than the calendar week;
(2) the employing unit has filed a written notice with the department in the form and manner prescribed by the department stating that a work week other than the calendar week has been established under the labor contract between the employing unit and its employees; and
(3) the notice has been filed with the department before an employee working on the contractual work week files a claim for unemployment compensation benefits;
the work week specified in the contract may be used for purposes of this chapter.
As added by P.L.241-1987, SEC.2. Amended by P.L.122-2019, SEC.11.
2023 Indiana Code › Title 22. Labor and Safety › Article 4. Unemployment Compensation System › Chapter 6. Employing Units Defined › 22-4-6-1. Definition

Sec. 1. (a) "Employing unit" means any individual or type of organization, including any partnership, limited liability partnership, association, trust, joint venture, estate, limited liability company, joint stock company, insurance company, corporation, whether domestic or foreign, or the receiver, trustee in bankruptcy, trustee, or successor to any of the foregoing, or the legal representative of a deceased person, which at any time has had one (1) or more individuals performing services for it within this state for remuneration or under any contract of hire, written or oral, expressed or implied. Where any such individual performing services hires a helper to assist in performing such services, each such helper shall be deemed to be performing services for such employing unit for all purposes of this article, whether such helper was hired or paid directly by the employing unit or by the individual, provided the employing unit has actual or constructive knowledge of the services.
(b) All such individuals performing services within this state for any employing unit which maintains two (2) or more separate establishments within this state shall be deemed to be employed by a single employing unit for all purposes of this article.
Formerly: Acts 1947, c.208, s.601. As amended by P.L.144-1986, SEC.96; P.L.175-2009, SEC.5.
2023 Indiana Code › Title 22. Labor and Safety › Article 4. Unemployment Compensation System › Chapter 6. Employing Units Defined › 22-4-6-2. Contributions; Determination; Remuneration Other Than Money

Sec. 2. For the purpose of determining the liability of an employing unit for the payment of contributions and the number of individuals performing services for remuneration, or under any contract of hire, there shall be included all individuals attending an established school, college, university, hospital or training course, who, in lieu of remuneration for such services, receive either meals, lodging, books, tuition or other educational facilities.
Formerly: Acts 1947, c.208, s.602.
2023 Indiana Code › Title 22. Labor and Safety › Article 4. Unemployment Compensation System › Chapter 6. Employing Units Defined › 22-4-6-3. Concurrent Employment by Related Corporations

Sec. 3. (a) If two (2) or more related entities, including partnerships, limited liability partnerships, associations, trusts, joint ventures, estates, joint stock companies, limited liability companies, insurance companies, or corporations, or a combination of these entities, concurrently employ the same individual and compensate that individual through a common paymaster that is one (1) of the entities, those entities shall be considered to be one (1) employing unit.
(b) For purposes of this section, entities shall be considered related entities if they satisfy any one (1) of the following tests at any time during the calendar quarter:
(1) The corporations are members of a "controlled group of corporations", as defined in Section 1563 of the Internal Revenue Code (generally parent-subsidiary or brother-sister controlled groups), or would be members if Section 1563(a)(4) and 1563(b) of the Internal Revenue Code did not apply and if the phrase "more than fifty percent (50%)" were substituted for the phrase "at least eighty percent (80%)" wherever it appears in Section 1563(a) of the Internal Revenue Code.
(2) In the case of an entity that does not issue stock, either fifty percent (50%) or more of the members of one (1) entity's board of directors (or other governing body) are members of the other entity's board of directors (or other governing body), or the holders of fifty percent (50%) or more of the voting power to select these members are concurrently the holders of fifty percent (50%) or more of that power with respect to the other entity.
(3) Fifty percent (50%) or more of one (1) entity's officers are concurrently officers of the other entity.
(4) Thirty percent (30%) or more of one (1) entity's employees are concurrently employees of the other entity.
(5) The entities are part of an affiliated group, as defined in Section 1504 of the Internal Revenue Code, except that the ownership percentage in Section 1504(a)(2) of the Internal Revenue Code shall be determined using fifty percent (50%) instead of eighty percent (80%).
Entities shall be considered related entities for an entire calendar quarter if they satisfy the requirements of this subsection at any time during the calendar quarter.
(c) For purposes of this section, "concurrent employment" means the contemporaneous existence of an employment relationship between an individual and two (2) or more entities.
As added by P.L.128-1984, SEC.1. Amended by P.L.2-1987, SEC.29; P.L.175-2009, SEC.6.
2023 Indiana Code › Title 22. Labor and Safety › Article 4. Unemployment Compensation System › Chapter 6.5. Professional Employer Organizations › 22-4-6.5-2. "Client Level Reporting Method"

Sec. 2. As used in this chapter, "client level reporting method" has the meaning set forth in section 11(a) of this chapter.
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 › 22-4-6.5-3. "Covered Employee"

Sec. 3. As used in this chapter, "covered employee" has the meaning set forth in IC 27-16-2-8.
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 › 22-4-6.5-4. "Professional Employer Agreement"

Sec. 4. As used in this chapter, "professional employer agreement" has the meaning set forth in IC 27-16-2-12.
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 › 22-4-6.5-5. "Professional Employer Organization"

Sec. 5. As used in this chapter, "professional employer organization" or "PEO" has the meaning set forth in IC 27-16-2-13.
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 › 22-4-6.5-6. "Peo Level Reporting Method"

Sec. 6. As used in this chapter, "PEO level reporting method" has the meaning set forth in section 9(a) of this chapter.
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 › 22-4-6.5-7. Covered Employee of Peo Is Peo Employee for Purposes of Unemployment Compensation Insurance

Sec. 7. (a) For purposes of this article, a covered employee of a PEO is an employee of the PEO.
(b) A PEO is responsible for the payment of contributions, surcharges, penalties, and interest assessed under this article on wages paid by the PEO to the PEO's covered employees during the term of the professional employer agreement.
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 › 22-4-6.5-8. Peo Reporting Methods; Limitations

Sec. 8. (a) A PEO shall use the client level reporting method to report and pay all required contributions to the unemployment compensation fund as required by IC 22-4-10, unless the PEO elects the PEO level reporting method under section 9 of this chapter.
(b) A PEO that initially elects the PEO level reporting method under section 9 of this chapter may subsequently elect the client level reporting method under section 11 of this chapter.
(c) A PEO using the client level reporting method may not change its reporting method.
(d) Except as provided by IC 22-4-32-21(d), a PEO and its related entities shall use the same reporting method for all clients.
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 › 22-4-6.5-9. Peo Election of Peo Level Reporting Method

Sec. 9. (a) A PEO may elect the PEO level reporting method, which uses the state employer account number and contribution rate of the PEO to report and pay all required contributions to the unemployment compensation fund as required by IC 22-4-10.
(b) A PEO shall make the election required by subsection (a) not later than the following:
(1) December 1, 2013, if the PEO is doing business in Indiana on July 1, 2013.
(2) The first date the PEO is liable to make contributions under this article for at least one (1) covered employee, if the PEO begins doing business in Indiana after July 1, 2013.
(c) The election required by subsection (a) must be made in the form and manner prescribed by the department.
(d) A PEO that does not make an election under this section shall use the client level reporting method.
As added by P.L.33-2013, SEC.1. Amended by P.L.122-2019, SEC.12.
2023 Indiana Code › Title 22. Labor and Safety › Article 4. Unemployment Compensation System › Chapter 6.5. Professional Employer Organizations › 22-4-6.5-10. Peo Use of Peo Level Reporting Method

Sec. 10. (a) The following apply to a PEO that elects to use the PEO level reporting method:
(1) The PEO shall file all quarterly reports in accordance with IC 22-4-10-1.
(2) Whenever the PEO enters into a professional employer agreement with a client, the PEO:
(A) shall notify the department not later than fifteen (15) days after the end of the quarter in which the professional employer agreement became effective; and
(B) is subject to IC 22-4-10-6 and IC 22-4-11.5, beginning on the effective date of the professional employer agreement.
(3) The PEO shall notify the department in the form and manner prescribed by the department not later than fifteen (15) days after the date of the following:
(A) The PEO and a client terminate a professional employer agreement.
(B) The PEO elects the client level reporting method under section 11 of this chapter.
After receiving a notice under this subdivision, the department shall make any changes required by IC 22-4-10-6 and IC 22-4-11.5.
(b) Except as provided by IC 22-4-32-21(d), a PEO that elects to use the PEO level reporting method is liable for all contributions, interest, penalties, and surcharges until the effective date of an election under section 11 of this chapter by the PEO to change to the client level reporting method.
As added by P.L.33-2013, SEC.1. Amended by P.L.122-2019, SEC.13.
2023 Indiana Code › Title 22. Labor and Safety › Article 4. Unemployment Compensation System › Chapter 6.5. Professional Employer Organizations › 22-4-6.5-11. Peo Election of Client Level Reporting Method

Sec. 11. (a) A PEO using the PEO level reporting method may elect the client level reporting method, which uses the state employer account number and contribution rate of the client to report and pay all required contributions to the unemployment compensation fund as required by IC 22-4-10.
(b) A PEO shall make an election under subsection (a) not later than December 1 of the calendar year before the calendar year in which the election is effective.
(c) An election under subsection (a) must be made in the form and manner prescribed by the department.
(d) An election under subsection (a) is effective on January 1 of the calendar year immediately following the year in which the department receives the notice described in subsection (c).
As added by P.L.33-2013, SEC.1. Amended by P.L.122-2019, SEC.14.