Bill Text: IN HB1512 | 2011 | Regular Session | Introduced
Bill Title: Unemployment insurance.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2011-01-20 - First reading: referred to Committee on Employment, Labor and Pensions [HB1512 Detail]
Download: Indiana-2011-HB1512-Introduced.html
Citations Affected: IC 2-5-30; IC 22-4.
Synopsis: Unemployment insurance. Repeals the changes made to the
unemployment insurance law by HEA 1379-2009 (P.L.175-2009) and
SEA 23-2010 (P.L.110-2010).
Effective: Upon passage; January 1, 2011 (retroactive).
January 20, 2011, read first time and referred to Committee on Employment, Labor and
Pensions.
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A BILL FOR AN ACT to amend the Indiana Code concerning labor
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following:
(1) The third week after the first week for which there is a state
"off" indicator.
(2) The thirteenth consecutive week of such period.
(b) However, no extended benefit period may begin by reason of a
state "on" indicator before the fourteenth week following the end of a
prior extended benefit period which was in effect with respect to this
state.
(c) There is a state "on" indicator for this state for a week if the
commissioner determines, in accordance with the regulations of the
United States Secretary of Labor, that for the period consisting of such
week and the immediately preceding twelve (12) weeks, the rate of
insured unemployment (not seasonally adjusted) under this article:
(1) equaled or exceeded one hundred twenty percent (120%) of
the average of such rates for the corresponding 13-week period
ending in each of the preceding two (2) calendar years; and
(2) equaled or exceeded five percent (5%).
However, the determination of whether there has been a state "on" or
"off" indicator beginning or ending any extended benefit period shall
be made under this subsection as if it did not contain subdivision (1) if
the insured unemployment rate is at least six percent (6%). Any week
for which there would otherwise be a state "on" indicator shall continue
to be such a week and may not be determined to be a week for which
there is a state "off" indicator.
(d) In addition to the test for a state "on" indicator under subsection
(c), there is a state "on" indicator for this state for a week if:
(1) the average rate of total unemployment in Indiana, seasonally
adjusted, as determined by the United States Secretary of Labor,
for the period consisting of the most recent three (3) months for
which data for all states are published before the close of the
week, equals or exceeds six and five-tenths percent (6.5%); and
(2) the average rate of total unemployment in Indiana, seasonally
adjusted, as determined by the United States Secretary of Labor,
for the three (3) month period referred to in subdivision (1) equals
or exceeds one hundred ten percent (110%) of the average for
either or both of the corresponding three (3) month periods ending
in the two (2) preceding calendar years.
There is a state "off" indicator for a week if either of the requirements
in subdivisions (1) and (2) are not satisfied. However, any week for
which there would otherwise be a state "on" indicator under this section
continues to be subject to the "on" indicator and shall not be considered
a week for which there is a state "off" indicator. This subsection expires
on the later of December 5, 2009, or the week ending four (4) weeks
before the last week for which federal sharing is authorized by Section
2005(a) of Division B, Title II (the federal Assistance to Unemployed
Workers and Struggling Families Act) of the federal American
Recovery and Reinvestment Act of 2009 (P.L. 111-5).
(e) (d) There is a state "off" indicator for this state for a week if the
commissioner determines, in accordance with the regulations of the
United States Secretary of Labor, that for the period consisting of such
week and the immediately preceding twelve (12) weeks, the
requirements of subsection (c) have not been met. rate of insured
unemployment (not seasonally adjusted) under this article:
(1) was less than one hundred twenty percent (120%) of the
average of such rates for the corresponding 13-week period
ending in each of the preceding two (2) calendar years; or
(2) with respect to benefits for weeks of unemployment
beginning after September 25, 1982, was less than five percent
(5%).
(f) (e) With respect to benefits for weeks of unemployment
beginning after August 13, 1981, "rate of insured unemployment," for
purposes of subsection (c), subsections (c) and (f), means the
percentage derived by dividing:
(1) the average weekly number of individuals filing claims for
regular compensation in this state for weeks of unemployment
with respect to the most recent 13 consecutive week period (as
determined by the board on the basis of this state's reports to the
United States Secretary of Labor); by
(2) the average monthly employment covered under this article
for the first four (4) of the most recent six (6) completed calendar
quarters ending before the end of such 13-week period.
(g) (f) "Regular benefits" means benefits payable to an individual
under this article or under the law of any other state (including benefits
payable to federal civilian employees and to ex-servicemen pursuant to
5 U.S.C. 8501 through 8525) other than extended benefits. "Additional
benefits" means benefits other than extended benefits and which are
totally financed by a state payable to exhaustees by reason of
conditions of high unemployment or by reason of other special factors
under the provisions of any state law. If extended compensation is
payable to an individual by this state and additional compensation is
payable to the individual for the same week by any state, the individual
may elect which of the two (2) types of compensation to claim.
(h) (g) "Extended benefits" means benefits (including benefits
payable to federal civilian employees and to ex-servicemen pursuant to
5 U.S.C. 8501 through 8525) payable to an individual under the
provisions of this article for weeks of unemployment in the individual's
"eligibility period". Pursuant to Section 3304 of the Internal Revenue
Code extended benefits are not payable to interstate claimants filing
claims in an agent state which is not in an extended benefit period,
against the liable state of Indiana when the state of Indiana is in an
extended benefit period. This prohibition does not apply to the first two
(2) weeks claimed that would, but for this prohibition, otherwise be
payable. However, only one (1) such two (2) week period will be
granted on an extended claim. Notwithstanding any other provisions of
this chapter, with respect to benefits for weeks of unemployment
beginning after October 31, 1981, if the benefit year of any individual
ends within an extended benefit period, the remaining balance of
extended benefits that the individual would, but for this clause, be
entitled to receive in that extended benefit period, with respect to
weeks of unemployment beginning after the end of the benefit year,
shall be reduced (but not below zero) by the product of the number of
weeks for which the individual received any amounts as trade
readjustment allowances within that benefit year, multiplied by the
individual's weekly benefit amount for extended benefits.
(i) (h) "Eligibility period" of an individual means the period
consisting of the weeks in the individual's benefit period which begin
in an extended benefit period and, if the individual's benefit period
ends within such extended benefit period, any weeks thereafter which
begin in such extended benefit period. For any weeks of unemployment
beginning after February 17, 2009, and before January 1, 2010, an
individual's eligibility period (as described in Section 203(c) of the
Federal-State Unemployment Compensation Act of 1970) is, for
purposes of any determination of eligibility for extended compensation
under state law, considered to include any week that begins:
(1) after the date as of which the individual exhausts all rights to
emergency unemployment compensation; and
(2) during an extended benefit period that began on or before the
date described in subdivision (1).
(j) (i) "Exhaustee" means an individual who, with respect to any
week of unemployment in the individual's eligibility period:
(1) has received, prior to such week, all of the regular benefits
including dependent's allowances that were available to the
individual under this article or under the law of any other state
(including benefits payable to federal civilian employees and
ex-servicemen under 5 U.S.C. 8501 through 8525) in the
individual's current benefit period that includes such week.
However, for the purposes of this subsection, an individual shall
be deemed to have received all of the regular benefits that were
available to the individual although as a result of a pending appeal
with respect to wages that were not considered in the original
monetary determination in the individual's benefit period or
although a nonmonetary decision denying benefits is pending, the
individual may subsequently be determined to be entitled to
added regular benefits;
(2) may be entitled to regular benefits with respect to future
weeks of unemployment but such benefits are not payable with
respect to such week of unemployment by reason of seasonal
limitations in any state unemployment insurance law; or
(3) having had the individual's benefit period expire prior to such
week, has no, or insufficient, wages on the basis of which the
individual could establish a new benefit period that would include
such week;
and has no right to unemployment benefits or allowances, as the case
may be, under the Railroad Unemployment Insurance Act, the Trade
Act of 1974, the Automotive Products Trade Act of 1965 and such
other federal laws as are specified in regulations issued by the United
States Secretary of Labor, and has not received and is not seeking
unemployment benefits under the unemployment compensation law of
Canada; but if the individual is seeking such benefits and the
appropriate agency finally determines that the individual is not entitled
to benefits under such law, the individual is considered an exhaustee.
(k) (j) "State law" means the unemployment insurance law of any
state, approved by the United States Secretary of Labor under Section
3304 of the Internal Revenue Code.
Relations Board, or a successor thereto, or agency named to perform
the duties thereof, as additional pay, back pay, or for loss of
employment, or any such payments made in accordance with an
agreement made and entered into by an employer, a union, and the
National Labor Relations Board.
(b) The term "wages" shall not include the following:
(1) That part of remuneration which, after remuneration equal to
(A) seven thousand dollars ($7,000), has been paid in a
calendar year to an individual by an employer or the
employer's predecessor with respect to employment during any
calendar year that begins after December 31, 1982, and before
January 1, 2011; or
(B) nine thousand five hundred dollars ($9,500), has been paid
in a calendar year to an individual by an employer or the
employer's predecessor for employment during a calendar year
that begins after December 31, 2010;
unless that part of the remuneration is subject to a tax under a
federal law imposing a tax against which credit may be taken for
contributions required to be paid into a state unemployment fund.
For the purposes of this subdivision, the term "employment" shall
include service constituting employment under any employment
security law of any state or of the federal government. However,
nothing in this subdivision shall be taken as an approval or
disapproval of any related federal legislation.
(2) The amount of any payment (including any amount paid by an
employer for insurance or annuities or into a fund to provide for
any such payment) made to, or on behalf of, an individual or any
of the individual's dependents under a plan or system established
by an employer which makes provision generally for individuals
performing service for it (or for such individuals generally and
their dependents) or for a class or classes of such individuals (or
for a class or classes of such individuals and their dependents) on
account of:
(A) retirement;
(B) sickness or accident disability;
(C) medical or hospitalization expenses in connection with
sickness or accident disability; or
(D) death.
(3) The amount of any payment made by an employer to an
individual performing service for it (including any amount paid
by an employer for insurance or annuities or into a fund to
provide for any such payment) on account of retirement.
(4) The amount of any payment on account of sickness or accident disability, or medical or hospitalization expenses in connection with sickness or accident disability made by an employer to, or on behalf of, an individual performing services for it and after the expiration of six (6) calendar months following the last calendar month in which the individual performed services for such employer.
(5) The amount of any payment made by an employer to, or on behalf of, an individual performing services for it or to the individual's beneficiary:
(A) from or to a trust exempt from tax under Section 401(a) of the Internal Revenue Code at the time of such payment unless such payment is made to an individual performing services for the trust as remuneration for such services and not as a beneficiary of the trust; or
(B) under or to an annuity plan which, at the time of such payments, meets the requirements of Section 401(a)(3), 401(a)(4), 401(a)(5), and 401(a)(6) of the Internal Revenue Code.
(6) Remuneration paid in any medium other than cash to an individual for service not in the course of the employer's trade or business.
(7) The amount of any payment (other than vacation or sick pay) made to an individual after the month in which the individual attains the age of sixty-five (65) if the individual did not perform services for the employer in the period for which such payment is made.
(8) The payment by an employer (without deduction from the remuneration of the employee) of the tax imposed upon an employee under Sections 3101 et seq. of the Internal Revenue Code (Federal Insurance Contributions Act).
(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) 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; or
(13) 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) 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.
individual by a court system under a summons for jury service.
(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.
(b) For purposes of this section,
(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 a corporation that does not issue
stock, either fifty percent (50%) or more of the members of one
(1) entity's corporation's board of directors (or other governing
body) are members of the other entity's corporation'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. corporation.
(3) Fifty percent (50%) or more of one (1) entity's corporation's
officers are concurrently officers of the other entity. corporation.
(4) Thirty percent (30%) or more of one (1) entity's corporation's
employees are concurrently employees of the other entity.
corporation.
(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 Corporations shall be considered related entities
corporations 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. corporations.
(a) An individual's entire service performed within or both within and without Indiana if the service is localized in Indiana.
(b) An individual's entire service performed within or both within and without Indiana if the service is not localized in any state, but some of the service is performed in Indiana and:
(1) the base of operations, or, if there is no base of operations, then the place from which such service is directed or controlled is in Indiana;
(2) the base of operations or place from which such service is directed or controlled is not in any state in which some part of the service is performed but the individual's residence is in Indiana; or
(3) such service is not covered under the unemployment compensation law of any other state or Canada, and the place
from which the service is directed or controlled is in Indiana.
(c) Services not covered under subsections (a) and (b) and
performed entirely without Indiana, with respect to no part of which
contributions are required and paid under an unemployment
compensation law of any other state or of the United States, shall be
deemed to be employment subject to this article if the department
approves the election of the individual performing such services and
the employing unit for which such services are performed, that the
entire services of such individual shall be deemed to be employment
subject to this article.
(d) Services covered by an election duly approved by the
department, in accordance with an agreement pursuant to IC 22-4-22-1
through IC 22-4-22-5, shall be deemed to be employment during the
effective period of such election.
(e) Service shall be deemed to be localized within a state if:
(1) the service is performed entirely within such state; or
(2) the service is performed both within and without such state,
but the service performed without such state is incidental to the
individual's service within the state, such as is temporary or
transitory in nature or consists of isolated transactions.
(f) Periods of vacation with pay or leave with pay, other than
military leave granted or given to an individual by an employer.
(g) Notwithstanding any other provisions of this article, the term
employment shall also include all services performed by an officer or
member of the crew of an American vessel or American aircraft, on or
in connection with such vessel or such aircraft, provided that the
operating office, from which the operations of such vessel operating on
navigable waters within or the operations of such aircraft within, or the
operation of such vessel or aircraft within and without the United States
are ordinarily and regularly supervised, managed, directed, and
controlled, is within this state.
(h) Services performed for an employer which is subject to
contribution solely by reason of liability for any federal tax against
which credit may be taken for contributions paid into a state
unemployment compensation fund.
(i) The following:
(1) Service performed after December 31, 1971, by an individual
in the employ of this state or any of its instrumentalities (or in the
employ of this state and one (1) or more other states or their
instrumentalities) for a hospital or eligible postsecondary
educational institution located in Indiana.
(2) Service performed after December 31, 1977, by an individual
in the employ of this state or a political subdivision of the state or
any instrumentality of the 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, if the service is
excluded from "employment" as defined in Section 3306(c)(7) of
the Federal Unemployment Tax Act (26 U.S.C. 3306(c)(7)).
However, service performed after December 31, 1977, as the
following is excluded:
(A) An elected official.
(B) A member of a legislative body or of the judiciary of a
state or political subdivision.
(C) A member of the state national guard or air national guard.
(D) An employee serving on a temporary basis in the case of
fire, snow, storm, earthquake, flood, or similar emergency.
(E) An individual in a position which, under the laws of the
state, is designated as:
(i) a major nontenured policymaking or advisory position; or
(ii) a policymaking or advisory position the performance of
the duties of which ordinarily does not require more than
eight (8) hours per week.
(3) Service performed after March 31, 1981, by an individual
whose service is part of an unemployment work relief or work
training program assisted or financed in whole by any federal
agency or an agency of this state or a political subdivision of this
state, by an individual receiving such work relief or work training
is excluded.
(j) Service performed after December 31, 1971, by an individual in
the employ of a religious, charitable, educational, or other organization,
but only if the following conditions are met:
(1) The service is excluded from "employment" as defined in the
Federal Unemployment Tax Act solely by reason of Section
3306(c)(8) of that act (26 U.S.C. 3306(c)(8)).
(2) The organization had four (4) or more individuals in
employment for some portion of a day in each of twenty (20)
different weeks, whether or not such weeks were consecutive,
within either the current or preceding calendar year, regardless of
whether they were employed at the same moment of time.
(3) For the purposes of subdivisions (1) and (2), the term
"employment" does not apply to service performed as follows:
(A) In the employ of:
(i) a church or convention or association of churches; or
(ii) an organization which is operated primarily for religious
purposes and which is operated, supervised, controlled, or
principally supported by a church or convention or
association of churches.
(B) By a duly ordained, commissioned, or licensed minister of
a church in the exercise of his the minister's ministry or by a
member of a religious order in the exercise of duties required
by such order.
(C) Before January 1, 1978, in the employ of a school which
is not an eligible postsecondary educational institution.
(D) In a facility conducted for the purpose of carrying out a
program of rehabilitation for individuals whose earning
capacity is impaired by age or physical or mental deficiency or
injury or providing remunerative work for individuals who
because of their impaired physical or mental capacity cannot
be readily absorbed in the competitive labor market by an
individual receiving such rehabilitation or remunerative work.
(E) As part of an unemployment work relief or work training
program assisted or financed in whole or in part by any federal
agency or an agency of a state or political subdivision thereof,
by an individual receiving such work relief or work training.
(k) The service of an individual who is a citizen of the United
States, performed outside the United States (except in Canada), after
December 31, 1971, in the employ of an American employer (other
than service which is deemed "employment" under the provisions of
subsection (a), (b), or (e) or the parallel provisions of another state's
law), if the following apply:
(1) The employer's principal place of business in the United States
is located in this state.
(2) The employer has no place of business in the United States,
but the employer is:
(A) an individual who is a resident of this state;
(B) a corporation which is organized under the laws of this
state; or
(C) a partnership limited liability partnership, or a trust and the
number of the partners or trustees who are residents of this
state is greater than the number who are residents of any one
(1) other state. or
(D) an association, a joint venture, an estate, a limited liability
company, a joint stock company, or an insurance company
(referred to as an "entity" in this clause), and either:
(i) the entity is organized under the laws of this state; or
(ii) the number of owners, members, or beneficiaries who
are residents of this state is greater than the number who are
residents of any one (1) other state.
(3) None of the criteria of subdivisions (1) and (2) is met but the
employer has elected coverage in this state or, the employer
having failed to elect coverage in any state, the individual has
filed a claim for benefits, based on such service, under the law of
this state.
(4) An "American employer," for purposes of this subsection,
means:
(A) an individual who is a resident of the United States;
(B) a partnership, or limited liability partnership, if two-thirds
(2/3) or more of the partners are residents of the United States;
(C) a trust, if all of the trustees are residents of the United
States; or
(D) a corporation an association, a joint venture, an estate, a
limited liability company, a joint stock company, or an
insurance company organized or established under the laws of
the United States or of any state.
(l) The term "employment" also includes the following:
(1) Service performed after December 31, 1977, by an individual
in agricultural labor (as defined in section 3(c) of this chapter)
when the service is performed for an employing unit which:
(A) during any calendar quarter in either the current or
preceding calendar year paid cash remuneration of twenty
thousand dollars ($20,000) or more to individuals employed in
agricultural labor; or
(B) for some portion of a day in each of twenty (20) different
calendar weeks, whether or not the weeks were consecutive, in
either the current or the preceding calendar year, employed in
agricultural labor ten (10) or more individuals, regardless of
whether they were employed at the same time.
(2) For the purposes of this subsection, any individual who is a
member of a crew furnished by a crew leader to perform service
in agricultural labor for any other person shall be treated as an
employee of the crew leader:
(A) if the crew leader holds a valid certificate of registration
under the Farm Labor Contractor Registration Act of 1963, or
substantially all the members of the crew operate or maintain
tractors, mechanized harvesting or crop dusting equipment, or
any other mechanized equipment, which is provided by the
crew leader; and
(B) if the individual is not an employee of another person
within the meaning of section 1 of this chapter.
(3) For the purposes of subdivision (1), in the case of an
individual who is furnished by a crew leader to perform service
in agricultural labor for any other person and who is not treated as
an employee of the crew leader under subdivision (2):
(A) the other person and not the crew leader shall be treated as
the employer of the individual; and
(B) the other person shall be treated as having paid cash
remuneration to the individual in an amount equal to the
amount of cash remuneration paid to the individual by the
crew leader (either on the individual's own behalf or on behalf
of the other person) for the service in agricultural labor
performed for the other person.
(4) For the purposes of this subsection, the term "crew leader"
means an individual who:
(A) furnishes individuals to perform service in agricultural
labor for any other person;
(B) pays (either on the individual's own behalf or on behalf of
the other person) the agricultural laborers furnished by the
individual for the service in agricultural labor performed by
them; and
(C) has not entered into a written agreement with the other
person under which the individual is designated as an
employee of the other person.
(m) The term "employment" includes domestic service after
December 31, 1977, in a private home, local college club, or local
chapter of a college fraternity or sorority performed for a person who
paid cash remuneration of one thousand dollars ($1,000) or more after
December 31, 1977, in the current calendar year or the preceding
calendar year to individuals employed in the domestic service in any
calendar quarter.
prescribe, and shall not be deducted, in whole or in part, from the
remuneration of individuals in an employer's employ. When
contributions are determined in accordance with Schedule A as
provided in IC 22-4-11-3, the department may prescribe rules to require
an estimated advance payment of contributions in whole or in part, if
in the judgment of the department such advance payments will avoid
a debit balance in the fund during the calendar quarter to which the
advance payment applies. An adjustment shall be made following the
quarter in which an advance payment has been made to reflect the
difference between the estimated contribution and the contribution
actually payable. Advance payment of contributions shall not be
required for more than one (1) calendar quarter in any calendar year.
(b) Any employer which is, or becomes, subject to this article by
reason of IC 22-4-7-2(g) or IC 22-4-7-2(h) shall pay contributions as
provided under this article unless it elects to become liable for
"payments in lieu of contributions" (as defined in IC 22-4-2-32).
(c) Except as provided in subsection (e), the election to become
liable for "payments in lieu of contributions" must be filed with the
department on a form prescribed by the department not later than
thirty-one (31) days following the date upon which such entity qualifies
as an employer under this article, and shall be for a period of not less
than two (2) calendar years.
(d) Any employer that makes an election in accordance with
subsections (b) and (c) will continue to be liable for "payments in lieu
of contributions" until it files with the department a written notice
terminating its election. The notice filed by an employer to terminate
its election must be filed not later than thirty (30) days prior to the
beginning of the taxable year for which such termination shall first be
effective.
(e) Any employer that qualifies to elect to become liable for
"payments in lieu of contributions" and has been paying contributions
under this article, may change to a reimbursable basis by filing with the
department not later than thirty (30) days prior to the beginning of any
taxable year a written notice of election to become liable for payments
in lieu of contributions. Such election shall not be terminable by the
organization for that year and the next year.
(f) Employers making "payments in lieu of contributions" under
subsections (b) and (c) shall make reimbursement payments monthly.
At the end of each calendar month the department shall bill each such
employer (or group of employers) for an amount equal to the full
amount of regular benefits plus the part of benefits not reimbursed by
the federal government under the Federal-State Extended
Unemployment Compensation Act of 1970 fifty percent (50%) of the
amount of extended benefits paid during such month that is
attributable to services in the employ of such employers or group of
employers. Governmental entities of this state and its political
subdivisions electing to make "payments in lieu of contributions" shall
be billed by the department at the end of each calendar month for an
amount equal to the full amount of regular benefits plus the part of
benefits not reimbursed by the federal government under the
Federal-State Extended Unemployment Compensation Act of 1970 full
amount of extended benefits paid during the month that is attributable
to service in the employ of the governmental entities.
(g) Payment of any bill rendered under subsection (f) shall be made
not later than thirty (30) days after such bill was mailed to the last
known address of the employer or was otherwise delivered to it, unless
there has been an application for review and redetermination filed
under subsection (i).
(h) Payments made by any employer under the provisions of
subsections (f) through (j) shall not be deducted or deductible, in whole
or in part, from the remuneration of individuals in the employ of the
employer.
(i) The amount due specified in any bill from the department shall
be conclusive on the employer unless, not later than fifteen (15) days
after the bill was mailed to its last known address or otherwise
delivered to it, the employer files an application for redetermination. If
the employer so files, the employer shall have an opportunity to be
heard, and such hearing shall be conducted by a liability administrative
law judge pursuant to IC 22-4-32-1 through IC 22-4-32-15. After the
hearing, the liability administrative law judge shall immediately notify
the employer in writing of the finding, and the bill, if any, so made
shall be final, in the absence of judicial review proceedings, fifteen
(15) days after such notice is issued.
(j) Past due payments of amounts in lieu of contributions shall be
subject to the same interest and penalties that, pursuant to IC 22-4-29,
apply to past due contributions.
(k) Two (2) or more employers that have elected to become liable
for "payments in lieu of contributions" in accordance with subsections
(b) and (c) may file a joint application with the department for the
establishment of a group account for the purpose of sharing the cost of
benefits paid that are attributable to service in the employ of such
employers. Such group account shall be established as provided in
regulations prescribed by the commissioner.
SECTION 25, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2011 (RETROACTIVE)]: 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, each employer
shall pay contributions equal to twelve percent (12%) of wages, except
as otherwise provided in IC 22-4-11-2, IC 22-4-11-3.5, IC 22-4-11.5,
and IC 22-4-37-3.
contributions who shall be charged for the full amount of regular all
benefit payments and the part of benefits not reimbursed by the federal
government under the Federal-State Extended Unemployment
Compensation Act of 1970 that are attributable to service in their
employ. Irrespective of the twenty-eight percent (28%) maximum
limitation provided for in this section, the part of any extended
benefits not reimbursed by the federal government under the
Federal-State Extended Unemployment Compensation Act of 1970
paid to an eligible individual based on service with a governmental
entity of this state or its political subdivisions shall be charged to the
experience or reimbursable accounts of the employers, and the part of
fifty percent (50%) of any extended benefits not reimbursed by the
federal government under the Federal-State Extended Unemployment
Compensation Act of 1970 paid to an eligible individual shall be
charged to the experience or reimbursable accounts of the individual's
employers in the individual's base period, other than governmental
entities of this state or its political subdivisions, in the same proportion
and sequence as are provided in this section for regular benefits paid.
Additional benefits paid under IC 22-4-12-4(c) and benefits paid under
IC 22-4-15-1(c)(8) shall:
(1) be paid from the fund; and
(2) not be charged to the experience account or the reimbursable
account of any employer.
(b) If the aggregate of wages paid to an individual by two (2) or
more employers during the same calendar quarter exceeds the
maximum wage credits (as defined in IC 22-4-4-3) then the experience
or reimbursable account of each such employer shall be charged in the
ratio which the amount of wage credits from such employer bears to the
total amount of wage credits during the base period.
(c) When wage records show that an individual has been employed
by two (2) or more employers during the same calendar quarter of the
base period but do not indicate both that such employment was
consecutive and the order of sequence thereof, then and in such cases
it shall be deemed that the employer with whom the individual
established a plurality of wage credits in such calendar quarter is the
most recent employer in such quarter and its experience or
reimbursable account shall be first charged with benefits paid to such
individual. The experience or reimbursable account of the employer
with whom the next highest amount of wage credits were established
shall be charged secondly and the experience or reimbursable accounts
of other employers during such quarters, if any, shall likewise be
charged in order according to plurality of wage credits established by
such individual.
(d) Except as provided in subsection (f), if an individual:
(1) voluntarily leaves an employer without good cause in
connection with the work; or
(2) is discharged from an employer for just cause;
wage credits earned with the employer from whom the employee has
separated under these conditions shall be used to compute the
claimant's eligibility for benefits, but charges based on such wage
credits shall be paid from the fund and not charged to the experience
account of any employer. However, this exception shall not apply to
those employers who elect to make payments in lieu of contributions,
who shall be charged for all benefit payments which are attributable to
service in their employ.
(e) Any nonprofit organization which elects to make payments in
lieu of contributions into the unemployment compensation fund as
provided in this article is not liable to make the payments with respect
to the benefits paid to any individual whose base period wages include
wages for previously uncovered services as defined in IC 22-4-4-4, nor
is the experience account of any other employer liable for charges for
benefits paid the individual to the extent that the unemployment
compensation fund is reimbursed for these benefits pursuant to Section
121 of P.L.94-566. Payments which otherwise would have been
chargeable to the reimbursable or contributing employers shall be
charged to the fund.
(f) If an individual:
(1) earns wages during the individual's base period through
employment with two (2) or more employers concurrently;
(2) is separated from work by one (1) of the employers for reasons
that would not result in disqualification under IC 22-4-15-1; and
(3) continues to work for one (1) or more of the other employers
after the end of the base period and continues to work during the
applicable benefit year on substantially the same basis as during
the base period;
wage credits earned with the base period employers shall be used to
compute the claimant's eligibility for benefits, but charges based on the
wage credits from the employer who continues to employ the individual
shall be charged to the experience or reimbursable account of the
separating employer.
(g) Subsection (f) does not affect the eligibility of a claimant who
otherwise qualifies for benefits nor the computation of benefits.
(h) Unemployment benefits paid shall not be charged to the
experience account of a base period employer when the claimant's
unemployment from the employer was a direct result of the
condemnation of property by a municipal corporation (as defined in
IC 36-1-2-10), the state, or the federal government, a fire, a flood, or an
act of nature, when at least fifty percent (50%) of the employer's
employees, including the claimant, became unemployed as a result.
This exception does not apply when the unemployment was an
intentional result of the employer or a person acting on behalf of the
employer.
(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:
(1) for each calendar year, an employer's rate shall be determined in accordance with the rate schedules in section 3 or 3.3
(2) for each calendar year, an employer's rate shall be two and seven-tenths percent (2.7%),
(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.
(c)
(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.
until it has been subject to this article throughout the thirty-six (36)
consecutive calendar months immediately preceding the computation
date.
(f) (e) 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) (f) 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
SECTION 28, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2011 (RETROACTIVE)]: 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:
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
(1) may not 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 acquisition; and
(2) shall pay the applicable contribution rate as determined under this article.
(b) In determining whether an employing unit or other person acquired a trade or business solely or primarily for the purpose of obtaining a lower employer contribution rate under subsection (a), the department shall consider the following factors:
(1) The cost of acquiring the trade or business.
(2) Whether the employing unit or other person continued the business enterprise of the acquired trade or business.
appears in Section 1563(a) of the Internal Revenue Code.
(B) The predecessor employer and the employing unit are
entities that 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%).
(C) A predecessor employer and an employing unit are entities
that do 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.
(D) Fifty percent (50%) or more of one (1) entity's officers are
concurrently officers of the other entity.
(E) Thirty percent (30%) or more of one (1) entity's employees
are concurrently employees of the other entity.
(3) The length of time the employing unit or other person
continued the business enterprise of the acquired trade or
business.
(4) Whether a substantial number of new employees were hired
to perform duties unrelated to the business enterprise that the
trade or business conducted before the trade or business was
acquired.
(5) Whether the predecessor employer and the employing unit are
united by factors of control, operation, or use.
(6) Whether a new employing unit is being created solely to
obtain a lower contribution rate.
(c) Any written determination made by the department is conclusive
and binding on the employing unit or other person, unless the
employing unit or other 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 or
other person. The protest shall be heard and determined under this
section and IC 22-4-32-1 through IC 22-4-32-15. The department and
the employing unit or other person shall be parties to the hearing before
the liability administrative law judge and are entitled to receive copies
of all pleadings and the decision.
SECTION 17, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 4. (a) Benefits shall be computed upon the
basis of wage credits of an individual in the individual's base period.
Wage credits shall be reported by the employer and credited to the
individual in the manner prescribed by the board. With respect to initial
claims filed for any week beginning on and after July 7, 1991, the
maximum total amount of benefits payable to any eligible individual
during any benefit period shall not exceed twenty-six (26) times the
individual's weekly benefit, or twenty-eight percent (28%) of the
individual's wage credits with respect to the individual's base period,
whichever is less. If such maximum total amount of benefits is not a
multiple of one dollar ($1), it shall be computed to the next lower
multiple of one dollar ($1).
(b) Except as provided in subsection (d), The total extended benefit
amount payable to any eligible individual with respect to the
individual's applicable benefit period shall be fifty percent (50%) of the
total amount of regular benefits (including dependents' allowances)
which were payable to the individual under this article in the applicable
benefit year, or thirteen (13) times the weekly benefit amount
(including dependents' allowances) which was payable to the individual
under this article for a week of total unemployment in the applicable
benefit year, whichever is the lesser amount.
(c) This subsection applies 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 another time specified
in another state statute. An individual is entitled to thirteen (13) weeks
of additional benefits, as originally determined, if:
(1) the individual has established:
(A) a disaster unemployment claim under the Stafford Disaster
Relief and Emergency Assistance Act; or
(B) a state unemployment insurance claim as a direct result of
a major disaster;
(2) all regular benefits and all disaster unemployment assistance
benefits:
(A) have been exhausted by the individual; or
(B) are no longer payable to the individual due to the
expiration of the disaster assistance period; and
(3) the individual remains unemployed as a direct result of the
disaster.
(d) For purposes of this subsection, "high unemployment period"
means a period during which an extended benefit period would be in
effect if IC 22-4-2-34(d)(1) were applied by substituting "eight percent
(8%)" for "six and five-tenths percent (6.5%)". Effective with respect
to weeks beginning in a high unemployment period, the total extended
benefit amount payable to an eligible individual with respect to the
applicable benefit year is equal to the least of the following amounts:
(1) Eighty percent (80%) of the total amount of regular benefits
that were payable to the eligible individual under this article in
the applicable benefit year.
(2) Twenty (20) times the weekly benefit amount that was payable
to the eligible individual under this article for a week of total
unemployment in the applicable benefit year.
(3) Forty-six (46) times the weekly benefit amount that was
payable to the eligible individual under this article for a week of
total unemployment in the applicable benefit year, reduced by the
regular unemployment compensation benefits paid (or deemed
paid) during the benefit year.
This subsection expires on the later of December 5, 2009, or the week
ending four (4) weeks before the last week for which federal sharing is
authorized by Section 2005(a) of Division B, Title II (the federal
Assistance to Unemployed Workers and Struggling Families Act) of
the federal American Recovery and Reinvestment Act of 2009 (P.L.
111-5).
(1) fails to disclose amounts earned during any week in the individual's waiting period, benefit period, or extended benefit period; or
(2) fails to disclose or has falsified any fact;
that would disqualify the individual for benefits, reduce the individual's benefits, or render the individual ineligible for benefits or extended benefits, the individual forfeits any wage credits earned or any benefits or extended benefits that might otherwise be payable to the individual for the period in which the failure to disclose or falsification occurs.
(b) In addition to amounts forfeited under subsection (a), an individual is subject to the following civil penalties for each instance in which the individual knowingly fails to disclose or falsifies any fact that if accurately reported to the department would disqualify the individual for benefits, reduce the individual's benefits, or render the individual ineligible for benefits or extended benefits:
(1) For the first instance, an amount equal to twenty-five percent (25%) of the benefit overpayment.
(2) For the second instance, an amount equal to fifty percent (50%) of the benefit overpayment.
(3) For the third and each subsequent instance, an amount equal to one hundred percent (100%) of the benefit overpayment.
(c) The department's determination under this section constitutes an initial determination under
(d) Interest and civil penalties collected under this chapter shall be deposited in the special employment and training services fund established under IC 22-4-25-1.
(1) registered for work at an employment office or branch thereof or other agency designated by the commissioner within the time limits that the department by rule adopts; and
(2) subsequently reported with the frequency and in the manner, either in person or in writing, that the department by rule adopts.
(b) Failure to comply with subsection (a) shall be excused by the commissioner or the commissioner's authorized representative upon a showing of good cause therefor. The department shall by rule waive or alter the requirements of this section as to such types of cases or situations with respect to which the department finds that compliance with such requirements would be oppressive or would be inconsistent with the purposes of this article.
(c) The department shall provide job counseling or training to an individual who remains unemployed for at least four (4) weeks. The manner and duration of the counseling shall be determined by the department.
(d) An individual who is receiving benefits as determined under IC 22-4-15-1(c)(8) is entitled to complete the reporting, counseling, or training that must be conducted in person at a one stop center selected by the individual. The department shall advise an eligible individual that this option is available.
date that is not more than sixty (60) days after the individual's
separation date.
(3) The individual is using:
(A) a hiring service;
(B) a referral service; or
(C) another job placement service as determined by the
department.
(4) Any other situation exists for which the department considers
requiring compliance by the individual with this section to be
inconsistent with the purposes of this article.
(b) An unemployed individual shall be eligible to receive benefits with respect to any week only if the individual:
(1) is physically and mentally able to work;
(2) is available for work;
(3) is found by the department to be making an effort to secure full-time work; and
(4) participates in reemployment services, such as job search assistance services, if the individual has been determined to be likely to exhaust regular benefits and to need reemployment services under a profiling system established by the department, unless the department determines that:
(A) the individual has completed the reemployment services; or
(B) failure by the individual to participate in or complete the reemployment services is excused by the director under IC 22-4-14-2(b).
The term "effort to secure full-time work" shall be defined by the department through rule which shall take into consideration whether such individual has a reasonable assurance of reemployment and, if so, the length of the prospective period of unemployment. However, if an otherwise eligible individual is unable to work or unavailable for work on any normal work day of the week the individual shall be eligible to receive benefits with respect to such week reduced by one-third (1/3) of the individual's weekly benefit amount for each day of such inability to work or unavailability for work.
(c) For the purpose of this article, unavailability for work of an individual exists in, but is not limited to, any case in which, with respect to any week, it is found:
(1) that such individual is engaged by any unit, agency, or instrumentality of the United States, in charge of public works or assistance through public employment, or any unit, agency, or instrumentality of this state, or any political subdivision thereof, in charge of any public works or assistance through public employment;
(2) that such individual is in full-time active military service of the United States, or is enrolled in civilian service as a conscientious objector to military service;
(3) that such individual is suspended for misconduct in connection with the individual's work; or
(4) that such individual is in attendance at a regularly established public or private school during the customary hours of the individual's occupation or is in any vacation period intervening between regular school terms during which the individual is a student. However, this subdivision does not apply to any individual who is attending a regularly established school, has been regularly employed and upon becoming unemployed makes an effort to secure full-time work and is available for suitable full-time work with the individual's last employer, or is available for any other full-time employment deemed suitable.
(d) Notwithstanding any other provisions in this section or IC 22-4-15-2, no otherwise eligible individual shall be denied benefits for any week because the individual is in training with the approval of the department, nor shall such individual be denied benefits with respect to any week in which the individual is in training with the approval of the department by reason of the application of the provisions of this section with respect to the availability for work or active search for work or by reason of the application of the provisions of IC 22-4-15-2 relating to failure to apply for, or the refusal to accept, suitable work. The department shall by rule prescribe the conditions under which approval of such training will be granted.
(1) the individual must have established, after the last day of the individual's last base period, if any, wage credits (as defined in IC 22-4-4-3 and within the meaning of IC 22-4-22-3) equal to at least one and one-quarter (1.25) times the wages paid to the individual in the calendar quarter in which the individual's wages were highest; and
(2) the individual must have established wage credits in the last two (2) calendar quarters of the individual's base period in a total amount of not less than one thousand six hundred fifty dollars ($1,650) and an aggregate in the four (4) calendar quarters of the individual's base period of not less than two thousand seven hundred fifty dollars ($2,750).
(b) As a further condition precedent to the payment of benefits to an individual with respect to a benefit year established on and after July 1, 1995, an insured worker may not receive benefits in a benefit year unless after the beginning of the immediately preceding benefit year during which the individual received benefits, the individual performed insured work and earned wages in employment under IC 22-4-8 in an amount not less than the individual's weekly benefit amount established for the individual in the preceding benefit year in each of eight (8) weeks.
hundred dollars ($4,200).
(1) the individual is an "exhaustee" (as defined in
(2) the individual has satisfied the requirements of this article for the receipt of regular benefits that are applicable to extended benefits, including not being subject to a disqualification for the receipt of benefits.
(b) If an individual has been disqualified from receiving extended benefits for failure to actively engage in seeking work under IC 22-4-15-2(c), the ineligibility shall continue for the week in which the failure occurs and until the individual earns remuneration in employment equal to or exceeding the weekly benefit amount of the individual's claim in each of four (4) weeks. For purposes of this subsection, an individual shall be treated as actively engaged in seeking work during any week if:
(1) the individual has engaged in a systematic and sustained effort to obtain work during the week; and
(2) the individual provides tangible evidence to the department of workforce development that the individual has engaged in an effort to obtain work during the week.
(c) For claims for extended benefits established after September 25, 1982, notwithstanding any other provision of this article, an individual shall be eligible to receive extended benefits only if the individual's insured wages in the base period with respect to which the individual exhausted all rights to regular compensation were equal to or exceeded one and one-half (1 1/2) times the individual's insured wages in that calendar quarter of the base period in which the individual's insured wages were the highest.
occurred and until the individual has earned remuneration in
employment equal to or exceeding the weekly benefit amount of the
individual's claim in each of eight (8) weeks. If the qualification
amount has not been earned at the expiration of an individual's benefit
period, the unearned amount shall be carried forward to an extended
benefit period or to the benefit period of a subsequent claim.
(b) When it has been determined that an individual has been
separated from employment under disqualifying conditions as outlined
in this section, the maximum benefit amount of the individual's current
claim, as initially determined, shall be reduced by an amount
determined as follows:
(1) For the first separation from employment under disqualifying
conditions, the maximum benefit amount of the individual's
current claim is equal to the result of:
(A) the maximum benefit amount of the individual's current
claim, as initially determined; multiplied by
(B) seventy-five percent (75%);
rounded (if not already a multiple of one dollar ($1)) to the next
higher dollar.
(2) For the second separation from employment under
disqualifying conditions, the maximum benefit amount of the
individual's current claim is equal to the result of:
(A) the maximum benefit amount of the individual's current
claim determined under subdivision (1); multiplied by
(B) eighty-five percent (85%);
rounded (if not already a multiple of one dollar ($1)) to the next
higher dollar.
(3) For the third and any subsequent separation from employment
under disqualifying conditions, the maximum benefit amount of
the individual's current claim is equal to the result of:
(A) the maximum benefit amount of the individual's current
claim determined under subdivision (2); multiplied by
(B) ninety percent (90%);
rounded (if not already a multiple of one dollar ($1)) to the next
higher dollar.
twenty-five percent (25%). If twenty-five percent (25%) of the
maximum benefit amount is not an even dollar amount, the amount
of such reduction must be raised to the next higher even dollar
amount. The maximum benefit amount may not be reduced by
more than twenty-five percent (25%) during any benefit period or
extended benefit period.
(c) The disqualifications provided in this section shall be subject to
the following modifications:
(1) An individual shall not be subject to disqualification because
of separation from the individual's employment if:
(A) the individual left to accept with another employer
previously secured permanent full-time work which offered
reasonable expectation of continued covered employment and
betterment of wages or working conditions and thereafter was
employed on said job;
(B) having been simultaneously employed by two (2)
employers, the individual leaves one (1) such employer
voluntarily without good cause in connection with the work
but remains in employment with the second employer with a
reasonable expectation of continued employment; or
(C) the individual left to accept recall made by a base period
employer.
(2) An individual whose unemployment is the result of medically
substantiated physical disability and who is involuntarily
unemployed after having made reasonable efforts to maintain the
employment relationship shall not be subject to disqualification
under this section for such separation.
(3) An individual who left work to enter the armed forces of the
United States shall not be subject to disqualification under this
section for such leaving of work.
(4) An individual whose employment is terminated under the
compulsory retirement provision of a collective bargaining
agreement to which the employer is a party, or under any other
plan, system, or program, public or private, providing for
compulsory retirement and who is otherwise eligible shall not be
deemed to have left the individual's work voluntarily without
good cause in connection with the work. However, if such
individual subsequently becomes reemployed and thereafter
voluntarily leaves work without good cause in connection with the
work, the individual shall be deemed ineligible as outlined in this
section.
(5) An otherwise eligible individual shall not be denied benefits
for any week because the individual is in training approved under
Section 236(a)(1) of the Trade Act of 1974, nor shall the
individual be denied benefits by reason of leaving work to enter
such training, provided the work left is not suitable employment,
or because of the application to any week in training of provisions
in this law (or any applicable federal unemployment
compensation law), relating to availability for work, active search
for work, or refusal to accept work. For purposes of this
subdivision, the term "suitable employment" means with respect
to an individual, work of a substantially equal or higher skill level
than the individual's past adversely affected employment (as
defined for purposes of the Trade Act of 1974), and wages for
such work at not less than eighty percent (80%) of the individual's
average weekly wage as determined for the purposes of the Trade
Act of 1974.
(6) An individual is not subject to disqualification because of
separation from the individual's employment if:
(A) the employment was outside the individual's labor market;
(B) the individual left to accept previously secured full-time
work with an employer in the individual's labor market; and
(C) the individual actually became employed with the
employer in the individual's labor market.
(7) An individual who, but for the voluntary separation to move
to another labor market to join a spouse who had moved to that
labor market, shall not be disqualified for that voluntary
separation, if the individual is otherwise eligible for benefits.
Benefits paid to the spouse whose eligibility is established under
this subdivision shall not be charged against the employer from
whom the spouse voluntarily separated.
(8) An individual shall not be subject to disqualification if the
individual voluntarily left employment or was discharged due to
circumstances directly caused by domestic or family violence (as
defined in IC 31-9-2-42). An individual who may be entitled to
benefits based on this modification may apply to the office of the
attorney general under IC 5-26.5 to have an address designated by
the office of the attorney general to serve as the individual's
address for purposes of this article.
As used in this subsection, "labor market" means the area surrounding
an individual's permanent residence, outside which the individual
cannot reasonably commute on a daily basis. In determining whether
an individual can reasonably commute under this subdivision, the
department shall consider the nature of the individual's job.
(d) "Discharge for just cause" as used in this section is defined to
include but not be limited to:
(1) separation initiated by an employer for falsification of an
employment application to obtain employment through
subterfuge;
(2) knowing violation of a reasonable and uniformly enforced rule
of an employer; including a rule regarding attendance;
(3)
(4) damaging the employer's property through willful negligence;
(5) refusing to obey instructions;
(6) reporting to work under the influence of alcohol or drugs or consuming alcohol or drugs on employer's premises during working hours;
(7) conduct endangering safety of self or coworkers;
(8) incarceration in jail following conviction of a misdemeanor or felony by a court of competent jurisdiction; or
(9) any breach of duty in connection with work which is reasonably owed an employer by an employee.
(e) To verify that domestic or family violence has occurred, an individual who applies for benefits under subsection (c)(8) shall provide one (1) of the following:
(1) A report of a law enforcement agency (as defined in IC 10-13-3-10).
(2) A protection order issued under IC 34-26-5.
(3) A foreign protection order (as defined in IC 34-6-2-48.5).
(4) An affidavit from a domestic violence service provider verifying services provided to the individual by the domestic violence service provider.
(1) to apply for available, suitable work when directed by the commissioner, the deputy, or an authorized representative of the department of workforce development or the United States training and employment service;
(2) to accept, at any time after the individual is notified of a separation, suitable work when found for and offered to the individual by the commissioner, the deputy, or an authorized representative of the department of workforce development or the United States training and employment service, or an employment unit; or
(3) to return to the individual's customary self-employment when directed by the commissioner or the deputy.
(b) With respect to benefit periods established on and after July 6, 1980, the ineligibility shall continue for the week in which the failure occurs and until the individual earns remuneration in employment equal to or exceeding the weekly benefit amount of the individual's claim in each of eight (8) weeks. If the qualification amount has not been earned at the expiration of an individual's benefit period, the unearned amount shall be carried forward to an extended benefit period or to the benefit period of a subsequent claim.
(c) With respect to extended benefit periods established on and after July 5, 1981, the ineligibility shall continue for the week in which the failure occurs and until the individual earns remuneration in employment equal to or exceeding the weekly benefit amount of the individual's claim in each of four (4) weeks.
(d) If an individual failed to apply for or accept suitable work as outlined in this section, the maximum benefit amount of the individual's current claim, as initially determined, shall be reduced by
higher dollar.
twenty-five percent (25%). If twenty-five percent (25%) of the
maximum benefit amount is not an even dollar amount, the amount
of such reduction shall be raised to the next higher even dollar
amount. The maximum benefit amount of the individual's current
claim may not be reduced by more than twenty-five percent (25%)
during any benefit period or extended benefit period.
(e) In determining whether or not any such work is suitable for an
individual, the department shall consider:
(1) the degree of risk involved to such individual's health, safety,
and morals;
(2) the individual's physical fitness and prior training and
experience;
(3) the individual's length of unemployment and prospects for
securing local work in the individual's customary occupation; and
(4) the distance of the available work from the individual's
residence.
However, work under substantially the same terms and conditions
under which the individual was employed by a base-period employer,
which is within the individual's prior training and experience and
physical capacity to perform, shall be considered to be suitable work
unless the claimant has made a bona fide change in residence which
makes such offered work unsuitable to the individual because of the
distance involved. During the fifth through the eighth consecutive week
of claiming benefits, work is not considered unsuitable solely because
the work pays not less than ninety percent (90%) of the individual's
prior weekly wage. After eight (8) consecutive weeks of claiming
benefits, work is not considered unsuitable solely because the work
pays not less than eighty percent (80%) of the individual's prior weekly
wage. However, work is not considered suitable under this section if
the work pays less than Indiana's minimum wage as determined under
IC 22-2-2. For an individual who is subject to section 1(c)(8) of this
chapter, the determination of suitable work for the individual must
reasonably accommodate the individual's need to address the physical,
psychological, legal, and other effects of domestic or family violence.
(f) Notwithstanding any other provisions of this article, no work
shall be considered suitable and benefits shall not be denied under this
article to any otherwise eligible individual for refusing to accept new
work under any of the following conditions:
(1) If the position offered is vacant due directly to a strike,
lockout, or other labor dispute.
(2) If the remuneration, hours, or other conditions of the work
offered are substantially less favorable to the individual than
those prevailing for similar work in the locality.
(3) If as a condition of being employed the individual would be
required to join a company union or to resign from or refrain from
joining a bona fide labor organization.
(4) If as a condition of being employed the individual would be
required to discontinue training into which the individual had
entered with the approval of the department.
(g) Notwithstanding subsection (e), with respect to extended benefit
periods established on and after July 5, 1981, "suitable work" means
any work which is within an individual's capabilities. However, if the
individual furnishes evidence satisfactory to the department that the
individual's prospects for obtaining work in the individual's customary
occupation within a reasonably short period are good, the
determination of whether any work is suitable work shall be made as
provided in subsection (e).
(h) With respect to extended benefit periods established on and after
July 5, 1981, no work shall be considered suitable and extended
benefits shall not be denied under this article to any otherwise eligible
individual for refusing to accept new work under any of the following
conditions:
(1) If the gross average weekly remuneration payable to the
individual for the position would not exceed the sum of:
(A) the individual's average weekly benefit amount for the
individual's benefit year; plus
(B) the amount (if any) of supplemental unemployment
compensation benefits (as defined in Section 501(c)(17)(D) of
the Internal Revenue Code) payable to the individual for such
week.
(2) If the position was not offered to the individual in writing or
was not listed with the department of workforce development.
(3) If such failure would not result in a denial of compensation
under the provisions of this article to the extent that such
provisions are not inconsistent with the applicable federal law.
(4) If the position pays wages less than the higher of:
(A) the minimum wage provided by 29 U.S.C. 206(a)(1) (the
Fair Labor Standards Act of 1938), without regard to any
exemption; or
(B) the state minimum wage (IC 22-2-2).
(i) The department of workforce development shall refer individuals
eligible for extended benefits to any suitable work (as defined in
subsection (g)) to which subsection (h) would not apply.
(b)
committed in connection with work, but only if the felony or misdemeanor is admitted by the individual or has resulted in a conviction.
article for the expediting of the taking of claims of individuals for
benefits in instances of mass layoffs by employers, the purpose of
which shall be to minimize the amount of time required for such
individuals to file claims upon becoming unemployed as the result of
such mass layoffs.
(b) Except when the result would be inconsistent with the other
provisions of this article, as provided in the rules of the department, the
provisions of this article which apply to claims for, or the payment of,
regular benefits shall apply to claims for, and the payment of, extended
benefits.
(c) Whenever an extended benefit period is to become effective in
this state as a result of a state "on" indicator, or an extended benefit
period is to be terminated in this state as a result of a state "off"
indicator, the commissioner shall make an appropriate public
announcement.
(d) Computations required by the provisions of IC 22-4-2-34(f)
IC 22-4-2-34(e) shall be made by the department in accordance with
regulations prescribed by the United States Department of Labor.
(e) Each employer shall display and maintain in places readily
accessible to all employees posters concerning its regulations and shall
make available to each such individual at the time the individual
becomes unemployed printed benefit rights information furnished by
the department.
individual's benefit period, the individual's weekly benefit amount, and
the maximum amount of benefits that may be paid to the individual for
weeks of unemployment in the individual's benefit period. For the
individual who is not insured, the notice shall include the reason for the
determination. Unless the individual, within ten (10) days after such
determination was mailed to the individual's last known address, or
otherwise delivered to the individual, asks a hearing thereon before an
administrative law judge, such determination shall be final and benefits
shall be paid or denied in accordance therewith.
(b) Not later than January 1, 2010, the department shall establish
an unemployment claims compliance center. When an individual files
an initial claim after the unemployment claims compliance center is
established, the department, before making a determination that the
individual is eligible for benefits, shall compare the information
provided by the individual making the claim with information from the
separating employer concerning the individual's eligibility for benefits.
If the information provided by the individual making the claim does not
match the information from the separating employer, the department
may not pay the individual benefits and shall refer the individual's
claim to the department's unemployment claims compliance center for
investigation. The department shall provide a written notice to the
individual who filed the claim that the individual's claim is being
referred to the unemployment claims compliance center, including the
reason for the referral.
(c) After receiving a claim from the department, the unemployment
claims compliance center shall contact the separating employer that
provided information that does not match information provided by the
individual making the claim to obtain information about the claim that
is accurate and sufficient for the department to determine whether the
individual is eligible for benefits. The center shall also obtain from the
employer the name and address of a person to receive without delay
notices served on the employer concerning the claim.
(d) Except as provided in subsection (e), the department may not
pay the individual benefits under this article as long as the discrepancy
between the information provided by the individual and the
information provided by the individual's separating employer is
unresolved. If the information provided by an individual and the
information provided by the individual's separating employer does not
match, the department shall notify both the separating employer and
the individual that they have forty-eight (48) hours to resolve the
discrepancy. If the discrepancy is not resolved at the end of the
forty-eighth hour, the department shall use the information provided
by the employer to determine the individual's eligibility for benefits.
(e) If the employer does not respond to the inquiry from the
unemployment claims compliance center within five (5) days after the
date of the inquiry, the center shall report to the department that the
employer has not responded, and the department shall use the
information provided by the individual to determine the individual's
eligibility for benefits.
(f) (b) After the department makes a determination concerning the
individual's eligibility for benefits, The department shall promptly
furnish each employer in the base period whose experience or
reimbursable account is potentially chargeable with benefits to be paid
to such individual with a notice in writing of the employer's benefit
liability. The notice shall contain the date, the name and Social Security
account number of the individual, the ending date of the individual's
base period, and the week ending date of the first week of the
individual's benefit period. the time by which the employer is required
to respond to the notice, and complete information about the rules of
evidence and standards of proof that the department will apply to
determine the validity of a claim, if an employer disputes the claim.
The notice shall further contain information as to the proportion of
benefits chargeable to the employer's experience or reimbursable
account in ratio to the earnings of such individual from such employer.
Unless the employer within ten (10) days after such notice of benefit
liability was mailed to the employer's last known address, or otherwise
delivered to the employer, asks a hearing thereon before an
administrative law judge, such determination shall be final and benefits
paid shall be charged in accordance therewith.
(g) (c) An employing unit, including an employer, having
knowledge of any facts which may affect an individual's eligibility or
right to waiting period credits or benefits, shall notify the department
of such facts within ten (10) days after the mailing of notice that a
former employee has filed an initial or additional claim for benefits on
a form prescribed by the department.
(h) (d) If, after the department determines that additional
information is necessary to make a determination under this chapter:
(1) the department makes a request in writing for additional
information from an employing unit, including an employer, on
a form prescribed by the department; and
(2) the employing unit fails to respond within ten (10) days after
the date the request is delivered mailed to the employing unit;
the department shall make the determination a decision with the
information available.
the claimant or such employer, within ten (10) days after the
notification required by subsection (l), (h), (e), was mailed to the
claimant's or the employer's last known address or otherwise delivered
to the claimant or the employer, asks for a hearing before an
administrative law judge thereon, such decision shall be final and
benefits shall be paid or denied in accordance therewith.
(n) (j) (g) For a notice of disputed administrative determination or
decision mailed or otherwise delivered to the claimant or employer
either of whom is located in Alaska, Hawaii, or Puerto Rico, unless the
claimant or employer, within fifteen (15) days after the notification
required by subsection (l) (h), (e), was mailed to the claimant's or
employer's last known address or otherwise delivered to the claimant
or employer, asks for a hearing before an administrative law judge
thereon, such decision shall be final and benefits shall be paid or
denied in accordance therewith.
(o) (k) (h) If a claimant or an employer requests a hearing under
subsection (m) (i) (f) or (n), (j), (g), the request therefor shall be filed
with the department in writing within the prescribed periods as above
set forth in this section and shall be in such form as the department may
prescribe. In the event a hearing is requested by an employer or the
department after it has been administratively determined that benefits
should be allowed to a claimant, entitled benefits shall continue to be
paid to said claimant unless said administrative determination has been
reversed by a due process hearing. Benefits with respect to any week
not in dispute shall be paid promptly regardless of any appeal.
(p) (l) (i) A person may not participate on behalf of the department
in any case in which the person is an interested party.
(q) (m) (j) Solely on the ground of obvious administrative error
appearing on the face of an original determination, and within the
benefit year of the affected claims, the commissioner, or a
representative authorized by the commissioner to act in the
commissioner's behalf, may reconsider and direct the deputy to revise
the original determination so as to correct the obvious error appearing
therein. Time for filing an appeal and requesting a hearing before an
administrative law judge regarding the determinations handed down
pursuant to this subsection shall begin on the date following the date
of revision of the original determination and shall be filed with the
commissioner in writing within the prescribed periods as above set
forth in subsection (g). (c).
(r) (n) (k) Notice to the employer and the claimant that the
determination of the department is final if a hearing is not requested
shall be prominently displayed on the notice of the determination
which is sent to the employer and the claimant.
(s) (o) (l) If an allegation of the applicability of IC 22-4-15-1(c)(8)
is made by the individual at the time of the claim for benefits, the
department shall not notify the employer of the claimant's current
address or physical location.
(b) The parties shall be duly notified of the decision made under subsection (a) and the reasons therefor, which shall be deemed to be the final decision of the review board, unless within fifteen (15) days after the date of notification or mailing of such decision, an appeal is taken by the commissioner or by any party adversely affected by such decision to the review board.
adjudicative process, is subject to disciplinary action by the
department, up to and including suspension from or termination of
employment.
(b) Any claim pending before an administrative law judge, and all proceedings therein, may be transferred to and determined by the review board upon its own motion, at any time before the administrative law judge announces a decision. Any claim pending before either an administrative law judge or the review board may be transferred to the board for determination at the direction of the board. If the review board considers it advisable to procure additional evidence, it may direct the taking of additional evidence within a time period it shall fix.
(c) Any proceeding so removed to the review board shall be heard by a quorum of the review board in accordance with the requirements of section 3 of this chapter. The review board shall notify the parties to any claim of its decision, together with its reasons for the decision.
(d) Members of the review board, when acting as administrative law judges, are subject to section 15 of this chapter.
(e) The review board may on the board's own motion affirm, modify, set aside, remand, or reverse the findings, conclusions, or orders of an administrative law judge on the basis of any of the following:
(1) Evidence previously submitted to the administrative law judge.
(2) The record of the proceeding after the taking of additional evidence as directed by the review board.
(3) A procedural error by the administrative law judge.
the conduct of administrative law judges, review board members, and
other individuals who adjudicate claims during a hearing or other
adjudicative process, shall be in accordance with rules adopted by the
department for determining the rights of the parties, whether or not the
rules conform to common law or statutory rules of evidence and other
technical rules of procedure.
(b) A full and complete record shall be kept of all proceedings in
connection with a disputed claim. The testimony at any hearing upon
a disputed claim need not be transcribed unless the disputed claim is
further appealed.
(c) Each party to a hearing before an administrative law judge held
under section 3 of this chapter shall be mailed a notice of the hearing
at least ten (10) days before the date of the hearing specifying the date,
place and time of the hearing and identifying the issues to be decided.
and providing complete information about the rules of evidence and
standards of proof that the administrative law judge will use to
determine the validity of the claim.
(d) If a hearing so scheduled has not commenced within at least
sixty (60) minutes of the time for which it was scheduled, then a party
involved in the hearing may request a continuance of the hearing. Upon
submission of a request for continuance of a hearing under
circumstances provided in this section, the continuance shall be
granted unless the party requesting the continuance was responsible for
the delay in the commencement of the hearing as originally scheduled.
In the latter instance, the continuance shall be discretionary with the
administrative law judge. Testimony or other evidence introduced by
a party at a hearing before an administrative law judge or the review
board that another party to the hearing:
(1) is not prepared to meet; and
(2) by ordinary prudence could not be expected to have
anticipated;
shall be good cause for continuance of the hearing and upon motion
such continuance shall be granted.
(1) open to inspection; and
(2) subject to being copied;
by an authorized representative of the department at any reasonable time and as often as may be necessary. The department, the review
board, or an administrative law judge may require from any employing
unit any verified or unverified report, with respect to persons employed
by it, which is considered necessary for the effective administration of
this article.
(b) Except as provided in subsections (d) and (f), information
obtained or obtained from any person in the administration of this
article and the records of the department relating to the unemployment
tax or the payment of benefits is confidential and may not be published
or be open to public inspection in any manner revealing the individual's
or the employing unit's identity, except in obedience to an order of a
court or as provided in this section.
(c) A claimant or an employer at a hearing before an administrative
law judge or the review board shall be supplied with information from
the records referred to in this section to the extent necessary for the
proper presentation of the subject matter of the appearance. The
department may make the information necessary for a proper
presentation of a subject matter before an administrative law judge or
the review board available to an agency of the United States or an
Indiana state agency.
(d) The department may release the following information:
(1) Summary statistical data may be released to the public.
(2) Employer specific information known as ES 202 data and data
resulting from enhancements made through the business
establishment list improvement project may be released to the
Indiana economic development corporation only for the following
purposes:
(A) The purpose of conducting a survey.
(B) The purpose of aiding the officers or employees of the
Indiana economic development corporation in providing
economic development assistance through program
development, research, or other methods.
(C) Other purposes consistent with the goals of the Indiana
economic development corporation and not inconsistent with
those of the department. including the purposes of IC 5-28-6-7.
(3) Employer specific information known as ES 202 data and data
resulting from enhancements made through the business
establishment list improvement project may be released to the
budget agency and the legislative services agency only for aiding
the employees of the budget agency or the legislative services
agency in forecasting tax revenues.
(4) Information obtained from any person in the administration of
this article and the records of the department relating to the
unemployment tax or the payment of benefits for use by the
following governmental entities:
(A) department of state revenue; or
(B) state or local law enforcement agencies;
only if there is an agreement that the information will be kept
confidential and used for legitimate governmental purposes.
(e) The department may make information available under
subsection (d)(1), (d)(2), or (d)(3) only:
(1) if:
(A) data provided in summary form cannot be used to identify
information relating to a specific employer or specific
employee; or
(B) there is an agreement that the employer specific
information released to the Indiana economic development
corporation, the budget agency, or the legislative services
agency will be treated as confidential and will be released only
in summary form that cannot be used to identify information
relating to a specific employer or a specific employee; and
(2) after the cost of making the information available to the
person requesting the information is paid under IC 5-14-3.
(f) In addition to the confidentiality provisions of subsection (b), the
fact that a claim has been made under IC 22-4-15-1(c)(8) and any
information furnished by the claimant or an agent to the department to
verify a claim of domestic or family violence are confidential.
Information concerning the claimant's current address or physical
location shall not be disclosed to the employer or any other person.
Disclosure is subject to the following additional restrictions:
(1) The claimant must be notified before any release of
information.
(2) Any disclosure is subject to redaction of unnecessary
identifying information, including the claimant's address.
(g) An employee:
(1) of the department who recklessly violates subsection (a), (c),
(d), (e), or (f); or
(2) of any governmental entity listed in subsection (d)(4) who
recklessly violates subsection (d)(4);
commits a Class B misdemeanor.
(h) An employee of the Indiana economic development corporation,
the budget agency, or the legislative services agency who violates
subsection (d) or (e) commits a Class B misdemeanor.
(i) An employer or agent of an employer that becomes aware that a
claim has been made under IC 22-4-15-1(c)(8) shall maintain that
information as confidential.
(j) The department may charge a reasonable processing fee not to
exceed two dollars ($2) for each record that provides information about
an individual's last known employer released in compliance with a
court order under subsection (b).
accordance with the provisions of this section and shall not lapse at any
time or be transferred to any other fund, except as provided in this
article. Nothing in this section shall be construed to limit, alter, or
amend the liability of the state assumed and created by IC 22-4-28, or
to change the procedure prescribed in IC 22-4-28 for the satisfaction of
such liability, except to the extent that such liability may be satisfied by
and out of the funds of such special employment and training services
fund created by this section.
(b) Whenever the balance in the special employment and training
services fund exceeds eight million five hundred thousand dollars
($8,500,000), is considered excessive by the board, the board shall
order payment of the amount that exceeds eight million five hundred
thousand dollars ($8,500,000) into the unemployment insurance benefit
fund of the amount of the special employment and training services
fund considered to be excessive.
(c) Subject to the approval of the board and the availability of funds,
on July 1, 2008, and each subsequent July 1, the commissioner shall
release:
(1) one million dollars ($1,000,000) to the state educational
institution established under IC 21-25-2-1 for training provided
to participants in apprenticeship programs approved by the United
States Department of Labor, Bureau of Apprenticeship and
Training;
(2) four million dollars ($4,000,000) to the state educational
institution instituted and incorporated under IC 21-22-2-1 for
training provided to participants in joint labor and management
apprenticeship programs approved by the United States
Department of Labor, Bureau of Apprenticeship and Training;
(3) two hundred fifty thousand dollars ($250,000) for journeyman
upgrade training to each of the state educational institutions
described in subdivisions (1) and (2);
(4) four hundred thousand dollars ($400,000) annually for
training and counseling assistance:
(A) provided by Hometown Plans under 41 CFR 60-4.5; and
(B) approved by the United States Department of Labor,
Bureau of Apprenticeship and Training;
to individuals who have been unemployed for at least four (4)
weeks or whose annual income is less than twenty thousand
dollars ($20,000); and
(5) three hundred thousand dollars ($300,000) annually for
training and counseling assistance provided by the state
institution established under IC 21-25-2-1 to individuals who
have been unemployed for at least four (4) weeks or whose annual
income is less than twenty thousand dollars ($20,000) for the
purpose of enabling those individuals to apply for admission to
apprenticeship programs offered by providers approved by the
United States Department of Labor, Bureau of Apprenticeship and
Training.
(d) The funds released under subsection (c)(4) through (c)(5):
(1) shall be considered part of the amount allocated under section
2.5 of this chapter; and
(2) do not limit the amount that an entity may receive under
section 2.5 of this chapter.
(e) Each state educational institution described in subsection (c) is
entitled to keep ten percent (10%) of the funds released under
subsection (c) for the payment of costs of administering the funds. On
each June 30 following the release of the funds, any funds released
under subsection (c) not used by the state educational institutions under
subsection (c) shall be returned to the special employment and training
services fund.
(1) "Dissolution" refers to dissolution of a corporation under IC 23-1-45 through IC 23-1-48.
(2) "Liquidation" means the operation or act of winding up a corporation's
(3) "Withdrawal" refers to the withdrawal of a foreign corporation from Indiana under IC 23-1-50.
(b) The officers and directors of a corporation effecting dissolution, liquidation, or withdrawal
(1) File all necessary documents with the department in a timely manner as required by this article.
(2) Make all payments of contributions to the department in a timely manner as required by this article.
(3) File with the department a form of notification within thirty (30) days of the adoption of a resolution or plan. The form of
notification shall be prescribed by the department and may
require information concerning:
(A) the corporation's or noncorporate entity's assets;
(B) the corporation's or noncorporate entity's liabilities;
(C) details of the plan or resolution;
(D) the names and addresses of corporate officers, directors,
and shareholders; or the noncorporate entity's owners,
members, or trustees;
(E) a copy of the minutes of the shareholders' meeting or the
noncorporate entity's meeting at which the plan or resolution
was formally adopted; and
(F) such other information as the board may require.
The commissioner may accept, in lieu of the department's form of
notification, a copy of Form 966 that the corporation filed with
the Internal Revenue Service.
(c) Unless a clearance is issued under subsection (g), for a period of
one (1) year following the filing of the form of notification with the
department, the corporate officers and directors of a corporation and
the chief executive of a noncorporate entity remain personally liable,
subject to IC 23-1-35-1(e), for any acts or omissions that result in the
distribution of corporate or noncorporate entity assets in violation of
the interests of the state. An officer or director of a corporation or a
chief executive of a noncorporate entity held liable for an unlawful
distribution under this subsection is entitled to contribution:
(1) from every other director who voted for or assented to the
distribution, subject to IC 23-1-35-1(e); and
(2) from each shareholder owner, member, or trustee for the
amount the shareholder owner, member, or trustee accepted.
(d) The corporation's officers' and directors' and the noncorporate
entity's chief executive's personal liability includes all contributions,
penalties, interest, and fees associated with the collection of the
liability due the department. In addition to the penalties provided
elsewhere in this article, a penalty of up to thirty percent (30%) of the
unpaid contributions and skills 2016 training assessments may be
imposed on the corporate officers and directors and the noncorporate
entity's chief executive for failure to take reasonable steps to set aside
corporate assets to meet the liability due the department.
(e) If the department fails to begin a collection action against a
corporate officer or director or a noncorporate entity's chief executive
within one (1) year after the filing of a completed form of notification
with the department, the personal liability of the corporate officer or
director or noncorporate entity's chief executive expires. The filing of
a substantially blank form of notification or a form containing
misrepresentation of material facts does not constitute filing a form of
notification for the purpose of determining the period of personal
liability of the officers and directors of the corporation. or the chief
executive of the noncorporate entity.
(f) In addition to the remedies contained in this section, the
department is entitled to pursue corporate assets that have been
distributed to shareholders or noncorporate entity assets that have been
distributed to owners, members, or beneficiaries, in violation of the
interests of the state. The election to pursue one (1) remedy does not
foreclose the state's option to pursue other legal remedies.
(g) The department may issue a clearance to a corporation or
noncorporate entity effecting dissolution, liquidation, or withdrawal if:
(1) the
(A) officers and directors of the corporation have or
(B) chief executive of the noncorporate entity has;
met the requirements of subsection (b); and
(2) request for the clearance is made in writing by the officers and
directors of the corporation or chief executive of the noncorporate
entity within thirty (30) days after the filing of the form of
notification with the department.
(h) The issuance of a clearance by the department under subsection
(g) releases the officers and directors of a corporation and the chief
executive of a noncorporate entity from personal liability under this
section.
(1) the Congress of the United States amend, repeal, or authorize the implementation of a demonstration project under 29 U.S.C. 49 et seq., 26 U.S.C. 3301 through 3311, 42 U.S.C. 301 et seq., or 26 U.S.C. 3101 through 3504, or any statute or statutes supplemental to or in lieu thereof or any part or parts of said statutes, or should any or all of said statutes or any part or parts thereof be held invalid, to the end and with such effect that appropriations of funds by the said Congress and grants thereof to the state for the payment of costs of administration of the department are or no longer shall be available for such purposes;
(2) the primary responsibility for the administration of 26 U.S.C. 3301 through 26 U.S.C. 3311 be transferred to the state as a demonstration project authorized by Congress; or
(3) employers in Indiana subject to the payment of tax under 26
U.S.C. 3301 through 3311 be granted full credit upon such tax for
contributions or taxes paid to the department;
then, beginning with the effective date of such change in liability for
payment of such federal tax and for each year thereafter, the normal
contribution rate under this article shall be established by the
department and may not exceed three and one-half percent (3.5%) per
year of each employer's payroll subject to contribution. With respect to
each employer having a rate of contribution for such year pursuant to
terms of IC 22-4-11-2(b)(2)(A), IC 22-4-11-2(b)(2)(B),
IC 22-4-11-2(c), IC 22-4-11-3, IC 22-4-11-3.3, IC 22-4-11-3.5, and
IC 22-4-11.5, to the rate of contribution, as determined for such year in
which such change occurs, shall be added not more than eight-tenths
percent (0.8%) as prescribed by the department.
(b) The amount of the excess of tax for which such employer is or
may become liable by reason of this section over the amount which
such employer would pay or become liable for except for the provisions
of this section, together with any interest or earnings thereon, shall be
paid and transferred into the employment and training services
administration fund to be disbursed and paid out under the same
conditions and for the same purposes as is other money provided to be
paid into such fund. If the commissioner shall determine that as of
January 1 of any year there is an excess in said fund over the money
and funds required to be disbursed therefrom for the purposes thereof
for such year, then and in such cases an amount equal to such excess,
as determined by the commissioner, shall be transferred to and become
part of the unemployment insurance benefit fund, and such funds shall
be deemed to be and are hereby appropriated for the purposes set out
in this section.
; (11)IN1512.1.35. --> SECTION 35. THE FOLLOWING ARE REPEALED [EFFECTIVE UPON PASSAGE]: IC 2-5-30; IC 22-4-18-4.2; IC 22-4-43.
