Bill Text: IN HB1450 | 2011 | Regular Session | Enrolled
Bill Title: Unemployment insurance.
Spectrum: Partisan Bill (Republican 2-0)
Status: (Passed) 2011-05-16 - SECTIONS 11 through 15 effective 07/01/2011 [HB1450 Detail]
Download: Indiana-2011-HB1450-Enrolled.html
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AN ACT to amend the Indiana Code concerning labor and safety.
(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.
(1) on a vacation week; and
(2) receiving, or has received, remuneration from the employer for that week.
(b) Subsection (a) does not apply to an individual whose employer fails to comply with a department rule or policy
regarding the filing of a notice, report, information, or claim in
connection with an individual, group, or mass separation arising
from the vacation period.
(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.
(c) Subsection (a) does not apply to an individual whose employer fails to comply with a department rule or policy regarding the filing of a notice, report, information, or claim in connection with an individual, group, or mass separation arising from the vacation period.
employment by an employer to an individual. Wage credits may not
exceed four thousand eight hundred ten dollars ($4,810) and may not
include payments specified in section 2(b) of this chapter.
(e) For calendar quarters beginning on and after July 1, 1995, and
before July 1, 1997, "wage credits" means remuneration paid for
employment by an employer to an individual and remuneration
received as tips or gratuities in accordance with Sections 3102 and
3301 et seq. of the Internal Revenue Code. Wage credits may not
exceed five thousand dollars ($5,000) and may not include payments
specified in section 2(b) of this chapter.
(f) (a) For calendar quarters beginning on and after July 1, 1997,
and before July 1, 1998, "wage credits" means remuneration paid for
employment by an employer to an individual and remuneration
received as tips or gratuities in accordance with Sections 3102 and
3301 et seq. of the Internal Revenue Code. Wage credits may not
exceed five thousand four hundred dollars ($5,400) and may not
include payments specified in section 2(b) of this chapter.
(g) (b) For calendar quarters beginning on and after July 1, 1998,
and before July 1, 1999, "wage credits" means remuneration paid for
employment by an employer to an individual and remuneration
received as tips or gratuities in accordance with Sections 3102 and
3301 et seq. of the Internal Revenue Code. Wage credits may not
exceed five thousand six hundred dollars ($5,600) and may not include
payments that are excluded from the definition of wages under section
2(b) of this chapter.
(h) (c) For calendar quarters beginning on and after July 1, 1999,
and before July 1, 2000, "wage credits" means remuneration paid for
employment by an employer to an individual and remuneration
received as tips or gratuities in accordance with Sections 3102 and
3301 et seq. of the Internal Revenue Code. Wage credits may not
exceed five thousand eight hundred dollars ($5,800) and may not
include payments that are excluded from the definition of wages under
section 2(b) of this chapter.
(i) (d) For calendar quarters beginning on and after July 1, 2000,
and before July 1, 2001, "wage credits" means remuneration paid for
employment by an employer to an individual and remuneration
received as tips or gratuities in accordance with Sections 3102 and
3301 et seq. of the Internal Revenue Code. Wage credits may not
exceed six thousand seven hundred dollars ($6,700) and may not
include payments that are excluded from the definition of wages under
section 2(b) of this chapter.
(j) (e) For calendar quarters beginning on and after July 1, 2001, and
before July 1, 2002, "wage credits" means remuneration paid for
employment by an employer to an individual and remuneration
received as tips or gratuities in accordance with Sections 3102 and
3301 et seq. of the Internal Revenue Code. Wage credits may not
exceed seven thousand three hundred dollars ($7,300) and may not
include payments that are excluded from the definition of wages under
section 2(b) of this chapter.
(k) (f) For calendar quarters beginning on and after July 1, 2002,
and before July 1, 2003, "wage credits" means remuneration paid for
employment by an employer to an individual and remuneration
received as tips or gratuities in accordance with Sections 3102 and
3301 et seq. of the Internal Revenue Code. Wage credits may not
exceed seven thousand nine hundred dollars ($7,900) and may not
include payments that are excluded from the definition of wages under
section 2(b) of this chapter.
(l) (g) For calendar quarters beginning on and after July 1, 2003,
and before July 1, 2004, "wage credits" means remuneration paid for
employment by an employer to an individual and remuneration
received as tips or gratuities in accordance with Sections 3102 and
3301 et seq. of the Internal Revenue Code. Wage credits may not
exceed eight thousand two hundred sixteen dollars ($8,216) and may
not include payments that are excluded from the definition of wages
under section 2(b) of this chapter.
(m) (h) For calendar quarters beginning on and after July 1, 2004,
and before July 1, 2005, "wage credits" means remuneration paid for
employment by an employer to an individual and remuneration
received as tips or gratuities in accordance with Sections 3102 and
3301 et seq. of the Internal Revenue Code. Wage credits may not
exceed eight thousand seven hundred thirty-three dollars ($8,733) and
may not include payments that are excluded from the definition of
wages under section 2(b) of this chapter.
(n) (i) For calendar quarters beginning on and after July 1, 2005,
and before July 1, 2012, "wage credits" means remuneration paid for
employment by an employer to an individual and remuneration
received as tips or gratuities in accordance with Sections 3102 and
3301 et seq. of the Internal Revenue Code. Wage credits may not
exceed nine thousand two hundred fifty dollars ($9,250) and may not
include payments that are excluded from the definition of wages under
section 2(b) of this chapter.
(j) For calendar quarters beginning on and after July 1, 2012,
"wage credits" means remuneration paid for employment by an
employer to an individual and remuneration received as tips or
gratuities in accordance with Sections 3102 and 3301 et seq. of the
Internal Revenue Code. Wage credits may not include payments
that are excluded from the definition of wages under section 2(b)
of this chapter.
(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.
(3) Vacation pay.
(4) Pay for idle time.
(5) Holiday pay.
(6) Sick pay.
(7) Traveling expenses granted to an individual by an employing unit and not fully accounted for by such individual.
(8) Net earnings from self-employment.
(9) Payments in lieu of compensation for services.
(10) 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.
(11) 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.).
(12) This subdivision applies to initial claims for unemployment filed for a week that begins after March 14, 2008, and before October 1, 2011. For a week in which a payment is actually received by an individual, payments made by an employer to an individual who accepts an offer from the employer in connection with a layoff or a plant closure.
(13) This subdivision applies to initial claims for unemployment filed for a week that begins after March 14, 2008, and before October 1, 2011. Except as provided in subsection (c)(2), the part of a payment made by an employer to an individual who accepts an offer from the employer in connection with a layoff or a plant closure if that part is attributable to a week and the week:
(A) occurs after an individual receives the payment; and
(B) was used under the terms of a written agreement to compute the payment.
(b) Deductible income shall not include the first three dollars ($3), or twenty percent (20%) of the claimant's weekly benefit amount rounded to the next lowest dollar, whichever is the larger, of remuneration paid or payable to an individual with respect to any week by other than the individual's base period employer or employers.
(c) For the purpose of deductible income only, remuneration for services from employing units does not include:
(1) bonuses, gifts, or prizes awarded to an employee by an employing unit; or
(2) for initial claims for unemployment filed for a week that begins after March 14, 2008, and before October 1, 2011, compensation made under a valid negotiated contract or agreement in connection with a layoff or plant closure, without regard to how the compensation is characterized by the contract or agreement.
(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.
(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
(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 credited
to each employer's experience account in proportion to the amount
the employer paid under this section during the preceding four (4)
calendar quarters.
(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.
(b) The balance shall include contributions with respect to the period ending on the computation date and actually paid on or before July 31 immediately following the computation date and benefits actually paid on or before the computation date and shall also include any voluntary payments made in accordance with IC 22-4-10-5 or
(1) for each calendar year, an employer's rate shall be determined
in accordance with the rate schedules in section 3.3 or 3.5 of this
chapter; and
(2) for each calendar year, an employer's rate shall be two and
seven-tenths percent (2.7%) before January 1, 2010, 2011, and
two and five-tenths percent (2.5%) after December 31, 2009,
2010, except as otherwise provided in IC 22-4-37-3, unless: and
until:
(A) the employer has been subject to this article throughout
the thirty-six (36) consecutive calendar months immediately
preceding the computation date; and
(B) there has been some annual payroll in each of the three (3)
twelve (12) month periods immediately preceding the
computation date; and
(C) the employer has properly filed all required
contribution and wage reports, and all contributions,
penalties, and interest due and owing by the employer or
the employer's predecessors have been paid.
(c) This subsection applies before January 1, 2010. 2011. In addition
to the conditions and requirements set forth and provided in subsection
(b)(2)(A) and (b)(2)(B), an employer's rate shall not be less than five
and six-tenths percent (5.6%) unless all required contribution and wage
reports have been filed within thirty-one (31) days following the
computation date and all contributions, penalties, and interest due and
owing by the employer or the employer's predecessors for periods prior
to and including the computation date have been paid:
(1) within thirty-one (31) days following the computation date; or
(2) within ten (10) days after the department has given the
employer a written notice by registered mail to the employer's last
known address of:
(A) the delinquency; or
(B) failure to file the reports;
whichever is the later date.
The board or the board's designee may waive the imposition of rates
under this subsection if the board finds the employer's failure to meet
the deadlines was for excusable cause. The department shall give
written notice to the employer before this additional condition or
requirement shall apply.
(d) This subsection applies after December 31, 2009. 2010. In
addition to the conditions and requirements set forth and provided in
subsection (b)(2)(A), and (b)(2)(B), and (b)(2)(C), an employer's rate
shall not be less than twelve percent (12%) is equal to the sum of the
employer's contribution rate determined or estimated by the
department under this article plus two percent (2%) unless all
required contributions and wage reports have been filed within
thirty-one (31) days following the computation date and all
contributions, penalties, and interest due and owing by the employer or
the employer's predecessor for periods before and including the
computation date have been paid:
(1) within thirty-one (31) days following the computation date; or
(2) within ten (10) days after the department has given the
employer a written notice by registered mail to the employer's last
known address of:
(A) the delinquency; or
(B) failure to file the reports;
whichever is the later date. The board or the board's designee may
waive the imposition of rates under this subsection if the board finds
the employer's failure to meet the deadlines was for excusable cause.
The department shall give written notice to the employer before this
additional condition or requirement shall apply. An employer's rate
under this subsection may not exceed twelve percent (12%).
(e) However, if the employer is the state or a political subdivision
of the state or any instrumentality of a state or a political subdivision,
or any instrumentality which is wholly owned by the state and one (1)
or more other states or political subdivisions, the employer may
contribute at a rate of:
(1) one percent (1%), before January 1, 2010; 2011; or
(2) one and six-tenths percent (1.6%), after December 31, 2009;
2010;
until it has been subject to this article throughout the thirty-six (36)
consecutive calendar months immediately preceding the computation
date.
(f) On the computation date every employer who had taxable wages
in the previous calendar year shall have the employer's experience
account charged with the amount determined under the following
formula:
STEP ONE: Divide:
(A) the employer's taxable wages for the preceding calendar
year; by
(B) the total taxable wages for the preceding calendar year.
STEP TWO: Multiply the quotient determined under STEP ONE
by the total amount of benefits charged to the fund under section
1 of this chapter.
(g) One (1) percentage point of the rate imposed under subsection
(c) or (d), or the amount of the employer's payment that is attributable
to the increase in the contribution rate, whichever is less, shall be
imposed as a penalty that is due and shall be deposited upon collection
into the special employment and training services fund established
under IC 22-4-25-1. The remainder of the contributions paid by an
employer pursuant to the maximum rate shall be:
(1) considered a contribution for the purposes of this article; and
(2) deposited in the unemployment insurance benefit fund
established under IC 22-4-26.
When the Fund Ratio Is:
Applicable
As Much As But Less Than Schedule
1 .0% A
1 .0% 1 .5% B
1 .5% 2 .25% C
2 .25% D
(b) Except as provided in subsection (c), the applicable schedule of rates for calendar years after December 31,
determination date. For purposes of this subsection, "total payroll"
means total remuneration reported by all contributing employers as
required by this article and does not include the total payroll of any
employer who elected to become liable for payments in lieu of
contributions (as defined in IC 22-4-2-32). For purposes of this
subsection, "subject employers" means those employers who are
subject to contribution.
When the Fund Ratio Is:
Applicable
As Much As But Less Than Schedule
0 .2% A
0 .2% 0 .4% B
0 .4% 0 .6% C
0 .6% 0 .8% D
0 .8% 1 .0% E
1 .0% 1 .2% F
1 .2% 1 .4% G
1 .4% 1 .6% H
1 .6% I
(c) For calendar
(d) Any adjustment in the amount charged to any employer's experience account made subsequent to the assignment of rates of contributions for any calendar year shall not operate to alter the amount charged to the experience accounts of any other base-period employers.
qualified individual has two (2) dependents;
(4) one hundred twenty-eight dollars ($128) if the eligible and
qualified individual has three (3) dependents; or
(5) one hundred forty-one dollars ($141) if the eligible and
qualified individual has four (4) or more dependents.
With respect to initial claims filed for any week beginning on and
after July 7, 1985, and before July 6, 1986, each eligible individual who
is totally unemployed (as defined in IC 22-4-3-1) in any week in the
individual's benefit period shall be paid for the week, if properly
claimed, benefits at the rate of four and three-tenths percent (4.3%) of
the individual's wage credits in the calendar quarter during the
individual's base period in which the wage credits were highest.
However, the weekly benefit amount may not exceed:
(1) ninety dollars ($90) if the eligible and qualified individual has
no dependents;
(2) one hundred six dollars ($106) if the eligible and qualified
individual has one (1) dependent;
(3) one hundred twenty-one dollars ($121) if the eligible and
qualified individual has two (2) dependents;
(4) one hundred thirty-seven dollars ($137) if the eligible and
qualified individual has three (3) dependents; or
(5) one hundred fifty-one dollars ($151) if the eligible and
qualified individual has four (4) or more dependents.
With respect to initial claims filed for any week beginning on and
after July 6, 1986, and before July 7, 1991, each eligible individual who
is totally unemployed (as defined in IC 22-4-3-1) in any week in the
individual's benefit period shall be paid for the week, if properly
claimed, benefits at the rate of four and three-tenths percent (4.3%) of
the individual's wage credits in the calendar quarter during the
individual's base period in which the wage credits were highest.
However, the weekly benefit amount may not exceed:
(1) ninety-six dollars ($96) if the eligible and qualified individual
has no dependents;
(2) one hundred thirteen dollars ($113) if the eligible and
qualified individual has one (1) dependent;
(3) one hundred twenty-nine dollars ($129) if the eligible and
qualified individual has two (2) dependents;
(4) one hundred forty-seven dollars ($147) if the eligible and
qualified individual has three (3) dependents; or
(5) one hundred sixty-one dollars ($161) if the eligible and
qualified individual has four (4) or more dependents.
With respect to initial claims filed for any week beginning on and
after July 7, 1991, benefits shall be paid in accordance with subsections
(d) through (k).
For the purpose of this subsection and subsections (e) through (g),
the term "dependent" means lawful husband or wife, natural child,
adopted child, stepchild, if such stepchild is not receiving aid to
dependent children under the welfare program, or child placed in the
claimant's home for adoption by an authorized placement agency or a
court of law, provided such child is under eighteen (18) years of age
and that such dependent claimed has received more than one-half (1/2)
the cost of support from the claimant during ninety (90) days (or for
duration of relationship, if less) immediately preceding the claimant's
benefit year beginning date, but only if such dependent who is the
lawful husband or wife is unemployed and currently ineligible for
Indiana benefits because of insufficient base period wages. The number
and status of dependents shall be determined as of the beginning of the
claimant's benefit period and shall not be changed during that benefit
period.
With respect to initial claims filed for any week beginning on and
after July 6, 1980, the term "dependent" shall include a person with a
disability over eighteen (18) years of age who is a child of the claimant
and who receives more than one-half (1/2) the cost of his support from
the claimant during the ninety (90) day period immediately preceding
the claimant's benefit year beginning date. "Child" includes a natural
child, an adopted child, a stepchild of claimant, if the stepchild is not
receiving aid to dependent children under the welfare program, or a
child placed in the claimant's home for adoption by an authorized
placement agency or a court of law. The term "disabled" means an
individual who by reason of physical or mental defect or infirmity,
whether congenital or acquired by accident, injury, or disease, is totally
or partially prevented from achieving the fullest attainable physical,
social, economic, mental, and vocational participation in the normal
process of living.
For the purpose of this subsection, the term "dependent" includes a
child for whom claimant is the court appointed legal guardian.
On and after July 6, 1980, and before July 7, 1991, if the weekly
benefit amount is less than forty dollars ($40), the board, through the
commissioner, shall pay benefits at the rate of forty dollars ($40) per
week. On and after July 7, 1991, if the weekly benefit amount is less
than fifty dollars ($50), the board, through the commissioner, shall pay
benefits at the rate of fifty dollars ($50) per week. If such weekly
benefit amount is not a multiple of one dollar ($1), it shall be computed
to the next lower multiple of one dollar ($1).
week in the individual's benefit period shall be paid for the week, if
properly claimed, benefits at the rate of:
(1) five percent (5%) of the first two thousand dollars ($2,000) of
the individual's wage credits in the calendar quarter during the
individual's base period in which the wage credits were highest;
and
(2) four percent (4%) of the individual's remaining wage credits
in the calendar quarter during the individual's base period in
which the wage credits were highest.
(b) With respect to initial claims filed for any week beginning on
and after July 1, 2012, each eligible individual who is totally
unemployed (as defined in IC 22-4-3-1) in any week in the
individual's benefit period shall be paid for the week, if properly
claimed, an amount equal to forty-seven percent (47%) of the
individual's prior average weekly wage, rounded (if not already a
multiple of one dollar ($1)) to the next lower dollar. However, the
maximum weekly benefit amount may not exceed three hundred
ninety dollars ($390).
(c) For purposes of this section, "prior average weekly wage"
means the result of:
(1) the individual's total wage credits during the individual's
base period; divided by
(2) fifty-two (52).
(b) A person who:
(1) accepts a layoff under an inverse seniority clause of a validly negotiated contract; and
(2) otherwise meets the eligibility requirements established by this article;
is entitled to receive benefits in the same amounts, under the same terms, and subject to the same conditions as any other unemployed person.
(c) This subsection applies to initial claims for unemployment filed for a week that begins after March 14, 2008, and before October 1, 2011. This subsection does not apply to a person who elects to retire in connection with a layoff or plant closure and receive pension, retirement, or annuity payments. Except as provided in
IC 22-4-5-1, a person who:
(1) accepts an offer of payment or other compensation offered by
an employer to avert or lessen the effect of a layoff or plant
closure; and
(2) otherwise meets the eligibility requirements established by
this article;
is entitled to receive benefits in the same amounts, under the same
terms, and subject to the same conditions as any other unemployed
person.
(1) With respect to service performed in an instructional, research, or principal administrative capacity for an educational institution, benefits may not be paid based on the service for any week of unemployment commencing during the period between two (2) successive academic years, or terms, or during the period between two (2) regular but not successive terms, or during a period of paid sabbatical leave provided for in the individual's contract, to any individual if the individual performs the services in the first of the academic years or terms and if there is a reasonable assurance that the individual will perform services in an instructional, research, or principal administrative capacity for any educational institution in the second of the academic years or terms.
(2) With respect to services performed in any capacity (other than those listed in subdivision (1) of this section) for an educational institution, benefits may not be paid based on the service of an individual for any week which commences during a period between two (2) successive academic years or terms if the individual performs the service in the first of the academic years or terms and there is reasonable assurance that the individual will perform the service in the second of the academic years or terms. However, with respect to weeks of unemployment beginning on or after January 1, 1984, if compensation is denied to any individual under this subdivision and the individual was not offered an opportunity to perform such services for the educational institution for the second of the academic years or
terms, the individual is entitled to a retroactive payment of
compensation for each week for which the individual filed a
timely claim for compensation and for which compensation was
denied solely by reason of this subdivision.
(3) With respect to any services described in subdivisions
subdivision (1) or (2), of this section, compensation payable for
these services shall be denied to any individual for any week
which commences during an established and customary vacation
period or holiday recess if there is reasonable assurance that the
individual will perform the services in the period immediately
following the vacation period or holiday recess.
(4) With respect to any services described in subdivisions (1) and
(2), benefits shall not be payable on the basis of services in any
such capacities as specified in subdivisions (1), (2), and (3), to
any individual who performed such services in an educational
institution while in the employ of an educational service agency.
For purposes of this subdivision, the term "educational service
agency" means a governmental agency or governmental entity that
is established and operated exclusively for the purpose of
providing such services to one (1) or more educational
institutions.
(5) For services to which 26 U.S.C. 3309(a)(1) applies, if the
services are provided to or on behalf of an educational
institution, compensation payable based on the services may
be denied as specified in subdivisions (1), (2), (3), and (4).
(b) For purposes of this section, benefits may not be denied during
the period between academic years or terms to any individual having
wage credits earned with other than an educational institution if the
wage credits qualify the individual under section 5 of this chapter and
the individual is otherwise eligible. In these cases, the claim shall be
computed based on the wage credits earned with employers other than
educational institutions reported for the individual during the base
period, in accordance with IC 22-4-12-2 and IC 22-4-12-4. Benefits
paid based on the computation shall be only for weeks of
unemployment occurring between academic years or terms. For any
weeks of unemployment claims other than between academic years or
terms, the claims of these individuals shall be recomputed to include
all base period wages.
payments equal to or exceeding his the individual's weekly benefit
amount in the form of:
(1) deductible income as defined and applied in IC 22-4-5-1 and
IC 22-4-5-2; or
(2) any pension, retirement or annuity payments, under any plan
of an employer whereby the employer contributes a portion or all
of the money. This The following apply to a disqualification
under this subdivision:
(A) The disqualification shall apply only if some or all of the
benefits otherwise payable:
(i) are chargeable to the experience or reimbursable account
of such employer; or
(ii) would have been chargeable except for the application
of this chapter. For the purposes of this subdivision (2),
(B) Notwithstanding clause (A), the disqualification does
not apply to a distribution from a pension, retirement, or
annuity plan of an employer when an individual uses the
distribution to satisfy a severe financial hardship resulting
from an unforeseeable emergency that is the result of
events beyond the individual's control.
(C) Federal old age, survivors, and disability insurance
benefits are not considered payments under a plan of an
employer whereby the employer maintains the plan or
contributes a portion or all of the money to the extent required
by federal law.
(b) If the payments described in subsection (a) are less than his an
individual's weekly benefit amount an otherwise eligible individual
shall not be ineligible and shall be entitled to receive for such week
benefits reduced by the amount of such payments.
(c) This section does not preclude an individual from delaying a
claim to pension, retirement, or annuity payments until the individual
has received the benefits to which the individual would otherwise be
eligible under this chapter. Weekly benefits received before the date
the individual elects to retire shall not be reduced by any pension,
retirement, or annuity payments received on or after the date the
individual elects to retire.
(1) Unemployment compensation is subject to federal, state, and local income taxes.
(2) Requirements exist concerning estimated tax payments.
(3)
(4) After December 31, 2011, the individual may elect to have state adjusted gross income tax imposed under IC 6-3 and local taxes imposed under IC 6-3.5 deducted and withheld from the individual's payment of unemployment compensation. If an election is made, the department shall withhold state adjusted gross income tax imposed under IC 6-3 and local taxes imposed under IC 6-3.5 at the applicable rate prescribed in withholding instructions issued by the department of state revenue.
(b) Money withheld from unemployment compensation under this section shall remain in the unemployment fund until transferred to the federal taxing authority or the state (as appropriate) for payment of income taxes.
(c) The commissioner shall follow all procedures of the United States Department of Labor,
(d) Money shall be deducted and withheld in accordance with the priorities established in regulations developed by the commissioner.
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