Bill Text: IN SB0023 | 2010 | Regular Session | Engrossed
Bill Title: State and local administration.
Spectrum: Moderate Partisan Bill (Republican 4-1)
Status: (Passed) 2010-03-26 - Sections 39 through 40 effective 03/24/2010 [SB0023 Detail]
Download: Indiana-2010-SB0023-Engrossed.html
Citations Affected: IC 6-1.1; IC 6-3; IC 6-8.1; IC 22-1; IC 22-2;
IC 22-4; IC 34-11; IC 36-1; noncode.
(HOUSE SPONSORS _ NIEZGODSKI, LEONARD)
November 17, 2009, read first time and referred to Committee on Tax and Fiscal Policy.
January 5, 2010, reported favorably _ Do Pass.
January 11, 2010, read second time, amended, ordered engrossed.
January 12, 2010, engrossed. Read third time, passed. Yeas 33, nays 17.
February 2, 2010, read first time and referred to Committee on Labor and Employment.
February 18, 2010, amended, reported _ Do Pass.
February 23, 2010, read second time, amended, ordered engrossed.
Digest Continued
Digest Continued
consecutive weeks of claiming benefits if the work pays not less than 80% of the individual's prior weekly wage (17) expand the definition of "gross misconduct" for which an individual's wage credits are canceled; (18) provide that the employer has the burden of proof that a discharged employee's conduct was gross misconduct, and allows evidence that the employer filled or maintained the position or job held by a discharged employee after the employee's discharge; (19) permit evidence that a discharged employee has not been prosecuted or convicted for the conduct; (20) provide that if evidence is presented that an action or requirement of the employer may have caused the conduct that is the basis for the employee's discharge, the conduct is not gross misconduct; (21) provide that lawful conduct not otherwise prohibited by an employer is not gross misconduct; (22) expand the types of information a notice of a claim for unemployment benefits (claim) must provide; (23) require the department to establish an unemployment claims compliance center; (24) charge half of the benefits paid to an employer's account if the employer fails to respond to a request by the department for information necessary to make a determination concerning a claim and the employer eventually prevails in the appeal, and provide for a credit to the employer's account equal to the amount of any overpayment recovered; (25) require the department to provide annually certain training to all administrative law judges, review board members, and other individuals who adjudicate claims; (26) require the department to regularly monitor the hearings and decisions of individuals who adjudicate claims to ensure that the hearings and decisions strictly comply with the law, and provide for department disciplinary action up to and including termination for an individual's failure to do so; (27) authorize the department to charge a reasonable processing fee not to exceed $2 for records concerning an individual's last known employer that must be disclosed by court order; and (28) require the unemployment insurance board to transfer from the special employment and training services fund (special fund) to the unemployment insurance benefit fund (fund) amounts in the special fund that exceed $8.5 million. Restores the requirement that a felony or a Class A misdemeanor may constitute gross misconduct only if the felony or misdemeanor is admitted by the individual or has resulted in a conviction. Reinstates a repealed provision concerning witness fees. Repeals: (1) the unemployment insurance oversight committee; (2) the Hoosier workers first training program; and (3) a provision that permits an employer with a debit reserve ratio to elect once to make a voluntary contribution to the fund and receive a credit to the employer's account equal to 250% of the amount of the voluntary contribution.
PRINTING CODE. Amendments: Whenever an existing statute (or a section of the Indiana Constitution) is being amended, the text of the existing provision will appear in this style type, additions will appear in this style type, and deletions will appear in
Additions: Whenever a new statutory provision is being enacted (or a new constitutional provision adopted), the text of the new provision will appear in this style type. Also, the word NEW will appear in that style type in the introductory clause of each SECTION that adds a new provision to the Indiana Code or the Indiana Constitution.
Conflict reconciliation: Text in a statute in this style type or
A BILL FOR AN ACT to amend the Indiana Code concerning labor
and safety and to make an appropriation.
(1) The controlled project is described in one (1) of the following categories:
(A) An elementary school building, middle school building, or other school building for academic instruction that:
(i) will be used for any combination of kindergarten through grade 8;
(ii) will not be used for any combination of grade 9 through grade 12; and
(iii) will cost more than ten million dollars ($10,000,000), or fifteen million dollars ($15,000,000), whenever the statewide average unemployment rate in the previous calendar year for the construction industry is ten percent
(10%) or higher.
(B) A high school building or other school building for
academic instruction that:
(i) will be used for any combination of grade 9 through
grade 12;
(ii) will not be used for any combination of kindergarten
through grade 8; and
(iii) will cost more than twenty million dollars
($20,000,000), or thirty million dollars ($30,000,000),
whenever the statewide average unemployment rate in
the previous calendar year for the construction industry
is ten percent (10%) or higher.
(C) Any other controlled project that:
(i) is not a controlled project described in clause (A) or (B);
and
(ii) except as provided in subsection (d), will cost the
political subdivision more than the lesser of twelve million
dollars ($12,000,000) or an amount equal to one percent
(1%) of the total gross assessed value of property within the
political subdivision on the last assessment date (if that
amount is at least one million dollars ($1,000,000)).
(2) The proper officers of the political subdivision make a
preliminary determination after June 30, 2008, in the manner
described in subsection (b) to issue bonds or enter into a lease for
the controlled project.
(b) A political subdivision may not impose property taxes to pay
debt service on bonds or lease rentals on a lease for a controlled project
without completing the following procedures:
(1) The proper officers of a political subdivision shall publish
notice in accordance with IC 5-3-1 and send notice by first class
mail to any organization that delivers to the officers, before
January 1 of that year, an annual written request for notices of any
meeting to consider the adoption of an ordinance or a resolution
making a preliminary determination to issue bonds or enter into
a lease and shall conduct a public hearing on the preliminary
determination before adoption of the ordinance or resolution. The
political subdivision must make the following information
available to the public at the public hearing on the preliminary
determination, in addition to any other information required by
law:
(A) The result of the political subdivision's current and
projected annual debt service payments divided by the net
assessed value of taxable property within the political
subdivision.
(B) The result of:
(i) the sum of the political subdivision's outstanding long
term debt plus the outstanding long term debt of other taxing
units that include any of the territory of the political
subdivision; divided by
(ii) the net assessed value of taxable property within the
political subdivision.
(C) The information specified in subdivision (3)(A) through
(3)(G).
(2) If the proper officers of a political subdivision make a
preliminary determination to issue bonds or enter into a lease, the
officers shall give notice of the preliminary determination by:
(A) publication in accordance with IC 5-3-1; and
(B) first class mail to the organizations described in
subdivision (1).
(3) A notice under subdivision (2) of the preliminary
determination of the political subdivision to issue bonds or enter
into a lease must include the following information:
(A) The maximum term of the bonds or lease.
(B) The maximum principal amount of the bonds or the
maximum lease rental for the lease.
(C) The estimated interest rates that will be paid and the total
interest costs associated with the bonds or lease.
(D) The purpose of the bonds or lease.
(E) A statement that the proposed debt service or lease
payments must be approved in an election on a local public
question held under section 3.6 of this chapter.
(F) With respect to bonds issued or a lease entered into to
open:
(i) a new school facility; or
(ii) an existing facility that has not been used for at least
three (3) years and that is being reopened to provide
additional classroom space;
the estimated costs the school corporation expects to annually
incur to operate the facility.
(G) The political subdivision's current debt service levy and
rate and the estimated increase to the political subdivision's
debt service levy and rate that will result if the political
subdivision issues the bonds or enters into the lease.
(H) The information specified in subdivision (1)(A) through
(1)(B).
(4) After notice is given, a petition requesting the application of
the local public question process under section 3.6 of this chapter
may be filed by the lesser of:
(A) one hundred (100) persons who are either owners of real
property within the political subdivision or registered voters
residing within the political subdivision; or
(B) five percent (5%) of the registered voters residing within
the political subdivision.
(5) The state board of accounts shall design and, upon request by
the county voter registration office, deliver to the county voter
registration office or the county voter registration office's
designated printer the petition forms to be used solely in the
petition process described in this section. The county voter
registration office shall issue to an owner or owners of real
property within the political subdivision or a registered voter
residing within the political subdivision the number of petition
forms requested by the owner or owners or the registered voter.
Each form must be accompanied by instructions detailing the
requirements that:
(A) the carrier and signers must be owners of real property or
registered voters;
(B) the carrier must be a signatory on at least one (1) petition;
(C) after the signatures have been collected, the carrier must
swear or affirm before a notary public that the carrier
witnessed each signature; and
(D) govern the closing date for the petition period.
Persons requesting forms may be required to identify themselves
as owners of real property or registered voters and may be
allowed to pick up additional copies to distribute to other property
owners or registered voters. Each person signing a petition must
indicate whether the person is signing the petition as a registered
voter within the political subdivision or is signing the petition as
the owner of real property within the political subdivision. A
person who signs a petition as a registered voter must indicate the
address at which the person is registered to vote. A person who
signs a petition as a real property owner must indicate the address
of the real property owned by the person in the political
subdivision.
(6) Each petition must be verified under oath by at least one (1)
qualified petitioner in a manner prescribed by the state board of
accounts before the petition is filed with the county voter
registration office under subdivision (7).
(7) Each petition must be filed with the county voter registration
office not more than thirty (30) days after publication under
subdivision (2) of the notice of the preliminary determination.
(8) The county voter registration office shall determine whether
each person who signed the petition is a registered voter.
However, after the county voter registration office has determined
that at least one hundred twenty-five (125) persons who signed
the petition are registered voters within the political subdivision,
the county voter registration office is not required to verify
whether the remaining persons who signed the petition are
registered voters. If the county voter registration office does not
determine that at least one hundred twenty-five (125) persons who
signed the petition are registered voters, the county voter
registration office, not more than fifteen (15) business days after
receiving a petition, shall forward a copy of the petition to the
county auditor. Not more than ten (10) business days after
receiving the copy of the petition, the county auditor shall provide
to the county voter registration office a statement verifying:
(A) whether a person who signed the petition as a registered
voter but is not a registered voter, as determined by the county
voter registration office, is the owner of real property in the
political subdivision; and
(B) whether a person who signed the petition as an owner of
real property within the political subdivision does in fact own
real property within the political subdivision.
(9) The county voter registration office, not more than ten (10)
business days after determining that at least one hundred
twenty-five (125) persons who signed the petition are registered
voters or after receiving the statement from the county auditor
under subdivision (8) (as applicable), shall make the final
determination of whether a sufficient number of persons have
signed the petition. Whenever the name of an individual who
signs a petition form as a registered voter contains a minor
variation from the name of the registered voter as set forth in the
records of the county voter registration office, the signature is
presumed to be valid, and there is a presumption that the
individual is entitled to sign the petition under this section. Except
as otherwise provided in this chapter, in determining whether an
individual is a registered voter, the county voter registration office
shall apply the requirements and procedures used under IC 3 to
determine whether a person is a registered voter for purposes of
voting in an election governed by IC 3. However, an individual is
not required to comply with the provisions concerning providing
proof of identification to be considered a registered voter for
purposes of this chapter. A person is entitled to sign a petition
only one (1) time in a particular referendum process under this
chapter, regardless of whether the person owns more than one (1)
parcel of real property within the political subdivision and
regardless of whether the person is both a registered voter in the
political subdivision and the owner of real property within the
political subdivision. Notwithstanding any other provision of this
section, if a petition is presented to the county voter registration
office within forty-five (45) days before an election, the county
voter registration office may defer acting on the petition, and the
time requirements under this section for action by the county
voter registration office do not begin to run until five (5) days
after the date of the election.
(10) The county voter registration office must file a certificate and
each petition with:
(A) the township trustee, if the political subdivision is a
township, who shall present the petition or petitions to the
township board; or
(B) the body that has the authority to authorize the issuance of
the bonds or the execution of a lease, if the political
subdivision is not a township;
within thirty-five (35) business days of the filing of the petition
requesting the referendum process. The certificate must state the
number of petitioners who are owners of real property within the
political subdivision and the number of petitioners who are
registered voters residing within the political subdivision.
(11) If a sufficient petition requesting the local public question
process is not filed by owners of real property or registered voters
as set forth in this section, the political subdivision may issue
bonds or enter into a lease by following the provisions of law
relating to the bonds to be issued or lease to be entered into.
(c) If the proper officers of a political subdivision make a
preliminary determination to issue bonds or enter into a lease, the
officers shall provide to the county auditor:
(1) a copy of the notice required by subsection (b)(2); and
(2) any other information the county auditor requires to fulfill the
county auditor's duties under section 3.6 of this chapter.
(d) This subsection applies to a controlled project described in
subsection (a)(1)(C) whenever the statewide average
unemployment rate in the previous calendar year for the
construction industry is ten percent (10%) or higher. The amounts
listed in subsection (a)(1)(C)(ii) are increased as follows:
(1) Twelve million dollars ($12,000,000) is increased to
eighteen million dollars ($18,000,000).
(2) An amount equal to one percent (1%) of the total gross
assessed value of property within the political subdivision on
the last assessment date (if that amount is at least one million
dollars ($1,000,000)) is increased to an amount equal to one
and one-half percent (1.5%) of the total gross assessed value
of property within the political subdivision on the last
assessment date (if that amount is at least one million dollars
($1,000,000)).
(b) As used in this section, "person" means an individual, a proprietorship, a partnership, a joint venture, a firm, an association, a corporation, or other legal entity.
(c) An independent contractor who does not make an election under:
(1) IC 22-3-6-1(b)(4) or IC 22-3-6-1(b)(5) is not subject to the compensation provisions of IC 22-3-2 through IC 22-3-6; or
(2) IC 22-3-7-9(b)(2) or IC 22-3-7-9(b)(3) is not subject to the compensation provisions of IC 22-3-7;
and must file a statement with the department with supporting documentation of independent contractor status and obtain a certificate of exemption under this section.
(d) An independent contractor shall file with the department, in the form prescribed by the department, a statement providing the following information:
(1) The independent contractor's name, trade name, address, and telephone number.
(2) The independent contractor's federal identification number or Social Security number.
(3) The name and:
(A) Social Security number;
(B) federal employer identification number (FEIN); or
(C) taxpayer identification number (TIN);
of each person or entity with whom the independent contractor has contracted.
(e) Along with the statement required in subsection (d), an
independent contractor shall file annually with the department
documentation in support of independent contractor status before being
granted a certificate of exemption. The independent contractor must
obtain clearance from the department of state revenue before issuance
of the certificate.
(f) An independent contractor shall pay a filing fee of five
twenty-five dollars ($5) ($25) with the statement required in
subsection (d). The fees collected under this subsection shall be
deposited into a special account in the state general fund known as the
independent contractor information account. Money in the independent
contractor information account is annually appropriated to the
department for its use in carrying out the purposes of this section.
(g) The department shall keep each statement and supporting
documentation received under this section on file and on request may
verify that a certificate of exemption is on file.
(h) The certificate of exemption required by this section must be on
a form prescribed and provided by the department. A certificate issued
under this section is valid for one (1) year. The department shall
maintain the original certificate on file.
(i) A certificate of exemption must certify the following
information:
(1) That the independent contractor has worker's compensation
coverage for the independent contractor's employees in
accordance with IC 22-3-2 through IC 22-3-7.
(2) That the independent contractor desires to be exempt from
being able to recover under the worker's compensation policy or
self-insurance of a person for whom the independent contractor
will perform work only as an independent contractor.
(j) The department shall provide the certificate of exemption to the
person requesting it not less than seven (7) business days after
verifying the accuracy of the supporting documentation. To be given
effect, a certificate of exemption must be filed with the worker's
compensation board of Indiana in accordance with IC 22-3-2-14.5(f)
and IC 22-3-7-34.5(g).
(k) Not more than thirty (30) days after the department receives an
independent contractor's statement and supporting documentation and
issues a certificate of exemption, the department shall provide the
independent contractor with an explanation of the department's tax
treatment of independent contractors and the duty of the independent
contractor to remit any taxes owed.
(l) The information received from an independent contractor's
statement and supporting documentation is to be treated as confidential
by the department and is to be used solely for the purposes of this
section.
(m) A contractor who knowingly or intentionally causes or assists
employees, including temporary employees, to file a false statement
and supporting documentation of independent contractor status
commits a Class D felony.
(b) The commissioner shall prescribe the appropriate form and manner in which collection information is to be submitted to the department.
(c) The debt must be delinquent and not subject to litigation, claim, appeal, or review under the appropriate remedies of a state agency.
(d) The department has the authority to collect for the state or claimant agency (as defined in IC 6-8.1-9.5-1) delinquent accounts, charges, fees, loans, taxes, or other indebtedness due the state or claimant agency that has a formal agreement with the department for central debt collection.
(e) The formal agreement must provide that the information provided to the department be sufficient to establish the obligation in court and to render the agreement as a legal judgment on behalf of the state. After transferring a file for collection to the department for collection, the claimant agency shall terminate all collection procedures and be available to provide assistance to the department. Upon receipt of a file for collection, the department shall comply with all applicable state and federal laws governing collection of the debt.
(f) The department may use a claimant agency's statutory authority to collect the claimant agency's delinquent accounts, charges, fees, loans, taxes, or other indebtedness owed to the claimant agency.
(g) The department's right to credit against taxes due may not be impaired by any right granted the department or other state agency under this section.
(h) The department of state revenue may charge the claimant agency a fee not to exceed fifteen percent (15%) of any funds the department
collects for a claimant agency. Notwithstanding any law concerning
delinquent accounts, charges, fees, loans, taxes, or other indebtedness,
the fifteen percent (15%) fee shall be added to the amount due to the
state or claimant agency when the collection is made.
(i) Fees collected under subsection (h) shall be retained by the
department after the debt is collected for the claimant agency and are
appropriated to the department for use by the department in
administering this section.
(j) The department shall transfer any funds collected from a debtor
to the claimant agency within thirty (30) days after the end of the
month in which the funds were collected.
(k) When a claimant agency requests collection by the department,
the claimant agency shall provide the department with:
(1) the full name;
(2) the Social Security number or federal identification number,
or both;
(3) the last known mailing address; and
(4) additional information that the department may request;
concerning the debtor.
(l) The department shall establish a minimum amount that the
department will attempt to collect for the claimant agency.
(m) The commissioner shall report, not later than March 1 for the
previous calendar year, to the governor, the budget director, and the
legislative council concerning the implementation of the centralized
debt collection program, the number of debts, the dollar amounts of
debts collected, and an estimate of the future costs and benefits that
may be associated with the collection program. A report to the
legislative council under this subsection must be in an electronic
format under IC 5-14-6.
(n) The department may not assess a fee to a state agency or a
custodial parent for seeking a setoff to a state or federal income tax
refund for past due child support.
employment.
Chapter 15. Employee Defined Classification Act
Sec. 1. This chapter applies after December 31, 2010.
Sec. 2. This chapter is intended to address the proper classification of employees and independent contractors.
Sec. 3. As used in this chapter, "agent of the contractor" means:
(1) an individual having management authority or enforcement powers with respect to a practice or policy of the contractor regarding the classification of an employee of the contractor;
(2) a corporate officer of the contractor; or
(3) a member of the board of directors of the contractor.
Sec. 4. (a) As used in this chapter, "board" refers to the worker's compensation board of Indiana created by IC 22-3-1-1(a).
(b) The term includes the board, the secretary of the board, employees of the board, and agents authorized by the board to act on behalf of the board.
Sec. 5. (a) As used in this chapter, "construction" means any constructing, altering, reconstructing, repairing, rehabilitating, refinishing, refurbishing, remodeling, remediating, renovating, custom fabricating, maintaining, landscaping, improving, wrecking, painting, decorating, demolishing, and adding to or subtracting from any building, structure, airport facility, highway, roadway, street, bridge, alley, sewer, drain, ditch, sewage disposal plant, waterworks, parking facility, railroad, excavation, or other project, development, real property or improvement, or doing any part of these actions.
(b) For purposes of subsection (a), it is immaterial whether or not the performance of the work described involves the addition of any material or article of merchandise to, or fabrication into, a structure, project, development, real property, or improvement described in this section.
(c) The term defined in subsection (a) includes moving construction related materials to or from the job site.
Sec. 6. (a) As used in this chapter, "contractor" means any sole proprietor, partnership, firm, corporation, limited liability company, association, or other legal entity that engages in construction authorized by law to do business within Indiana.
(b) The term includes a general contractor, a subcontractor, and
a lower tiered contractor.
(c) The term does not include the state, the federal government,
or a political subdivision.
Sec. 7. (a) As used in this chapter, "department" refers to the
department of labor created by IC 22-1-1-1.
(b) The term includes the commissioner, employees of the
department of labor, and agents authorized by the commissioner
to act on behalf of the department of labor.
Sec. 8. (a) As used in this chapter, "department of revenue"
refers to the department of state revenue established by
IC 6-8.1-2-1.
(b) The term includes the commissioner, employees of the
department of revenue, and agents authorized by the commissioner
to act on behalf of the department of revenue.
Sec. 9. (a) As used in this chapter, "department of workforce
development" refers to the department of workforce development
established by IC 22-4.1-2-1.
(b) The term includes the commissioner, employees of the
department of workforce development, and agents authorized by
the commissioner to act on behalf of the department of workforce
development.
Sec. 10. (a) As used in this chapter, "interested party" means a
person with an interest in compliance with this chapter, including
the state or a political subdivision.
(b) This section does not require that a person be aggrieved in
order to be considered an interested party.
Sec. 11. As used in this chapter, "performing services" means
performing construction services.
Sec. 12. As used in this chapter, "political subdivision" has the
meaning set forth in IC 36-1-2-13.
Sec. 13. As used in this chapter, "subcontractor" has the
meaning set forth in IC 36-1-12-1.2(3).
Sec. 14. An individual performing services for a contractor is
considered to be an employee of the contractor unless:
(1) the individual:
(A) has been and will continue to be free from control or
direction over the performance of the service for the
contractor, both under the individual's contract of service
and in fact; and
(B) is engaged in an independently established trade,
occupation, profession, or business;
(2) the individual is determined to be a legitimate sole
proprietor or partnership because:
(A) the sole proprietor or partnership is performing the
service without substantial direction and control as to the
means and manner of providing the services, subject only
to the right of the contractor, for whom the service is
provided, to specify the desired result;
(B) the sole proprietor or partnership has a substantial
investment of capital in the sole proprietorship;
(C) the sole proprietor or partnership owns the capital
goods, gains the profits, and bears the losses of the sole
proprietorship or partnership;
(D) the sole proprietor or partnership makes its services
available to the general public or the business community
on a continuing basis;
(E) the sole proprietor or partnership includes services
rendered on a federal income tax schedule as an
independent business or profession;
(F) the sole proprietor or partnership performs services
for the contractor under the sole proprietor's or
partnership's name and the contractor pays the sole
proprietor or partnership a flat fee or other agreed
amount of compensation that is not based on an established
rate for any time period of work;
(G) the sole proprietor or partnership obtains and pays for
the license or permit in the sole proprietor's or
partnership's name when the services being provided
require a license or permit;
(H) the sole proprietor or partnership furnishes the tools
and equipment necessary to provide the service;
(I) if necessary, the sole proprietor or partnership hires its
own employees, pays the employees without
reimbursement from the contractor, and reports the
employees' income to the Internal Revenue Service;
(J) the contractor does not:
(i) represent the sole proprietor or partnership as an
employee of the contractor to its customers; or
(ii) reimburse the sole proprietor or partnership for its
business expenses;
(K) the sole proprietor or partnership has the right to
choose to perform similar services for others; and
(L) the sole proprietorship or partnership has a written
agreement with the contractor describing the intended
business relationship; or
(3) the individual is an owner-operator that provides a motor
vehicle and the services of a driver under a written contract
that is subject to IC 8-2.1-24-23, 45 IAC 16-1-13, or 49 CFR
376, to a motor carrier.
Sec. 15. It is a violation of this chapter for a contractor, an agent
of a contractor, or a subcontractor to classify an individual as an
independent contractor unless the relationship between the
individual and the contractor or subcontractor is excluded under
section 14 of this chapter.
Sec. 16. (a) A contractor or subcontractor shall maintain
records for a period as required in IC 6-3-6-10 and IC 6-8.1-5-4 for
an individual performing services for the contractor or
subcontractor, regardless whether the individual is classified as:
(1) an employee;
(2) an independent contractor;
(3) a sole proprietor; or
(4) a partnership.
(b) Records to be maintained by the contractor or subcontractor
must include all documents related to, or tending to establish the
nature of, the relationship between the contractor or subcontractor
and an individual performing services for the contractor or
subcontractor. Records that must be maintained under this section
for an individual performing services for the contractor or
subcontractor include, but are not limited to:
(1) the:
(A) name;
(B) address;
(C) phone number; and
(D) Social Security number, individual taxpayer
identification number, or federal tax identification
number;
(2) the type of work performed and the total number of days
and hours worked;
(3) the method, frequency, and basis on which wages were
paid or payments were made;
(4) all invoices, billing statements, or other payment records,
including the dates of payments, and any miscellaneous
income paid or deductions made;
(5) copies of all contracts with the individual, agreements with
the individual, applications for employment by the individual
with the contractor or subcontractor, and policy or
employment manuals of the employer for the period that the
individual performed services for the contractor or
subcontractor; and
(6) any federal and state tax documents or other information
the department considers relevant or necessary.
Sec. 17. (a) An interested party may file a complaint with the
department against a contractor or a subcontractor if the
interested party has a reasonable belief that the contractor or
subcontractor is in violation of this chapter. The department may
not investigate a complaint for a violation alleged to have occurred
before January 1, 2011.
(b) Upon receiving a complaint under subsection (a), the
department immediately shall commence an investigation to
ascertain the facts relating to the violation alleged in the complaint
and determine whether a violation under this chapter has
occurred. The investigation may be made by written or oral
inquiry, field visit, conference, or any method or combination of
methods the department considers suitable. The department:
(1) shall conduct investigations, including random inspections,
in connection with the administration and enforcement of this
chapter;
(2) shall enforce this chapter; and
(3) may hire investigators and other personnel necessary to
carry out the purpose of this chapter.
(c) The department has authority to visit and inspect, at all
reasonable times, a worksite subject to the provisions of this
chapter and has authority to inspect, at all reasonable times,
documents related to the determination of whether an individual
is an independent contractor under section 14 of this chapter.
(d) The department may:
(1) compel, by subpoena, the attendance and testimony of
witnesses and the production of books, payrolls, records,
papers, and other evidence in an investigation; and
(2) administer oaths to witnesses.
Sec. 18. (a) The department, the department of workforce
development, the department of revenue, and the board shall
cooperate under this chapter by sharing information concerning
suspected failure to properly classify an independent contractor as
an employee by a contractor, an agent of a contractor, or a
subcontractor.
(b) Before January 1, 2011, the department, the department of
workforce development, the department of revenue, and the board
shall develop a joint computer system in order to share
information. For purposes of IC 5-14-3-4, information exchanged
under this section is confidential.
Sec. 19. (a) Whenever the department determines, after
investigation, that a violation of this chapter has occurred, the
department shall issue and cause to be served on the contractor or
the subcontractor, by posting at the site in a location visible to the
workers, if construction is still occurring, an order to cease and
desist from further violation of this chapter. The department also
shall order the contractor or subcontractor to make all workers
whole who were misclassified as independent contractors,
including appropriate contributions to unemployment insurance,
Federal Insurance Contributions Act, and Medicare on behalf of
the workers. If construction has ceased, the notice shall be sent by
first class mail to the business address of the contractor as shown
in the records of the secretary of state. If a subcontractor has
committed the violation, the department shall notify the contractor
either at the job site or by first class mail sent to the business
address of the contractor as shown in the records of the secretary
of state, and to the subcontractor, either at the job site or by first
class mail sent to the business address of the subcontractor as
shown in the records of the secretary of state. An order issued
under this section is a matter of public record.
(b) Upon determining that a contractor, an agent of a
contractor, or a subcontractor has classified an employee as an
independent contractor in violation of this chapter, the department
shall notify:
(1) the department of workforce development, which shall
investigate the contractor's compliance with laws under
IC 22-4 and IC 22-4.1;
(2) the department of revenue, which shall investigate the
contractor's compliance with laws under IC 6; and
(3) the board, which shall investigate the contractor's
compliance with laws under IC 22-3.
The department of workforce development, the department of
revenue, and the board have the option to join in the investigation
with the department or to commence a separate investigation.
Sec. 20. Seven (7) business days after the department serves a
cease and desist order upon a violator under section 19 of this
chapter, if services are continuing to be performed, the
investigating department shall return to the job site and continue
investigation of the classification of employees. If the department
concludes that the improper classification of employees is
continuing, the department shall impose a civil penalty of one
thousand dollars ($1,000) per improperly classified employee
against the contractor. The civil penalty shall be deposited in the
employee classification fund established by section 23 of this
chapter. A civil penalty imposed under this section is a matter of
public record.
Sec. 21. (a) A contractor, agent of a contractor, or subcontractor
that receives:
(1) a cease and desist order;
(2) a civil penalty assessment; or
(3) a determination that money is due an employee due to
misclassification;
from the department may seek a hearing on the determination by
filing a written petition for review with the department within ten
(10) business days after receipt of the determination and in
accordance with IC 4-21.5-3-2. The petition for review must
contain a statement of the basis for contesting the determination of
the department. The department shall mail a copy of the petition
for review to the complainant and to any interested party
designated on the complaint. The contractor or subcontractor shall
post a copy of the petition for review contemporaneously with the
filing of the petition at or near the place where the alleged violation
occurred or, if the contractor or subcontractor is no longer
performing services at the place where the alleged violation
occurred, at the contractor's or subcontractor's principal place of
business in a conspicuous place where labor notices regularly are
posted. Further, the contractor or subcontractor, when filing the
petition, shall post a bond in an amount sufficient to pay wages,
salary, employment benefits, or other compensation lost or denied
to the individual as determined by the department and civil
penalties assessed by the department. If the contractor, agent of the
contractor, or subcontractor does not file a petition for review and
post a bond within the ten (10) business day period, the
department's determination is final.
(b) If the contractor, agent of the contractor, or subcontractor
files a petition for review of an action under this section within ten
(10) business days after notification of the proposed action by the
department, the commissioner shall set a hearing on the proposed
action. The hearing must take place not more than forty-five (45)
calendar days after the receipt of the request for the hearing by the
department. The hearing must be held in accordance with
IC 4-21.5.
Sec. 22. If a contractor or subcontractor does not:
(1) file a written petition for review within ten (10) business
days after receipt of the determination in accordance with
IC 4-21.5-3-2 as required by section 21(a) of this chapter; or
(2) prevail in an appeal under IC 4-21.5-3-2;
the department may additionally order the contractor or
subcontractor to cease work on all projects where the contractor
or subcontractor has been found to have misclassified employees
under this chapter. This order must remain in effect until the
department determines that the contractor or subcontractor has
remedied fully the misclassification, including making all
employees whole for the misclassification.
Sec. 23. (a) The employee classification fund is established to
provide funds for:
(1) administering this chapter;
(2) investigating contractors, agents of contractors, and
subcontractors;
(3) determining whether there is proof to substantiate
allegations of failure to properly classify employees; and
(4) meeting other expenses incurred in carrying out the duties
of the department under this chapter.
The fund consists of civil penalties collected by the department
under this chapter. The fund shall be administered by the
department.
(b) The expenses of administering the fund shall be paid from
money in the fund.
(c) The treasurer of state shall invest the money in the fund not
currently needed to meet the obligations of the fund in the same
manner as other public money may be invested. The interest that
accrues from these investments shall be deposited in the fund.
(d) Money in the fund at the end of a state fiscal year does not
revert to the state general fund.
(e) Money in the fund is continuously appropriated for the
purposes of this chapter.
Sec. 24. IC 22-1-1-18 applies to a violation of this chapter. When
it appears to the department that a contractor, an agent of a
contractor, or a subcontractor has violated a valid order of the
department issued under this chapter, the department may:
(1) commence an action through the attorney general; and
(2) seek an order from the superior or circuit court in the
county in which the contractor or subcontractor does
business;
mandating the contractor or the subcontractor to obey the order
of the department. The failure of the contractor or the
subcontractor to obey a court order obtained under this section is
contempt of court.
Sec. 25. (a) The department shall post a summary of the
requirements of this chapter on the Internet web site of the
department.
(b) After the second subsequent violation determined by the
department that occurs within five (5) years of an earlier violation,
the department shall place the contractor's or subcontractor's
name on a list maintained on the Internet web site of the
department. A contract for a public work may not be awarded by
a department of the state or a political subdivision to:
(1) a contractor or subcontractor whose name appears on the
list; or
(2) a firm, a corporation, a partnership, or an association in
which the contractor or subcontractor has an interest;
until four (4) years after the posting of the contractor's or
subcontractor's name on the list. If a contractor, agent of the
contractor, or subcontractor files a timely petition for review
under section 21(b) of this chapter, the contractor's or
subcontractor's name shall not be added to the list until the
department's determination that the contractor or subcontractor
has violated this chapter is final.
Sec. 26. (a) It is a violation of this chapter for a contractor, an
agent of a contractor, or a subcontractor to retaliate through
discharge or in any other manner against a person for exercising
a right granted under this chapter.
(b) It is a violation of this chapter for a contractor, an agent of
a contractor, or a subcontractor to retaliate against a person for:
(1) making a complaint to a contractor or an agent of a
contractor, to a coworker, to a community organization, to a
state or federal agency, or within a public hearing that rights
guaranteed under this chapter have been violated;
(2) causing a proceeding under or related to this chapter to be
instituted; or
(3) testifying or preparing to testify in an investigation or
proceeding under this chapter.
(c) Retaliation through discharge or in any other manner
subjects a contractor, an agent of a contractor, or a subcontractor
to a private civil action brought by the aggrieved person.
(d) In a civil action for unlawful retaliation, the court may award:
(1) all legal or equitable relief, or both, as appropriate; and
(2) attorney's fees and costs.
(e) The right of an aggrieved person to bring a civil action under this section terminates three (3) years after the final date of performing services for the contractor or subcontractor by the affected employee. However, the period of limitation established by this subsection is tolled if the contractor, an agent of the contractor, or a subcontractor has deterred a person's exercise of rights under this chapter.
Sec. 27. A person may not waive any provision of this chapter.
Sec. 28. All statutory provisions and penalties existing before July 1, 2010, including fines, that apply to the improper classification of employees as independent contractors remain in effect after June 30, 2010.
Sec. 29. A finding made under this chapter:
(1) is for the purpose of enforcing this chapter; and
(2) is not admissible or binding against a party in a proceeding other than a proceeding under this chapter.
(b) If an individual does not establish a benefit period because the wage requirements of IC 22-4-14-5 are not met when determining the base period under subsection (a), the base period means the most recent four (4) completed calendar quarters immediately preceding the first day of an individual's benefit period.
(c) For a claim computed in accordance with
immediately preceding the last day that the individual was able to
work, as a result of the individual's injury.
(1) physical or mental;
(2) permanent or temporary; or
(3) partial or total.
(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.
(f) (e) With respect to benefits for weeks of unemployment
beginning after August 13, 1981, "rate of insured unemployment," for
purposes of subsection (c), 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 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.
(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.
(b) The term "wages" shall not include
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).
(b) For calendar quarters beginning on and after April 1, 1984, and before April 1, 1985, "wage credits" means remuneration paid for employment by an employer to an individual. Wage credits may not exceed three thousand nine hundred twenty-six dollars ($3,926) and may not include payments specified in section 2(b) of this chapter.
(c) For calendar quarters beginning on and after April 1, 1985, and before January 1, 1991, "wage credits" means remuneration paid for employment by an employer to an individual. Wage credits may not exceed four thousand one hundred eighty-six dollars ($4,186) and may not include payments specified in section 2(b) of this chapter.
(d) For calendar quarters beginning on and after January 1, 1991, and before July 1, 1995, "wage credits" means remuneration paid for employment by an employer to an individual. Wage credits may not exceed four thousand eight hundred ten dollars ($4,810) and may not include payments specified in section 2(b) of this chapter.
(e) For calendar quarters beginning on and after July 1, 1995, and before July 1, 1997, "wage credits" means remuneration paid for employment by an employer to an individual and remuneration received as tips or gratuities in accordance with Sections 3102 and 3301 et seq. of the Internal Revenue Code. Wage credits may not exceed five thousand dollars ($5,000) and may not include payments specified in section 2(b) of this chapter.
(f) For calendar quarters beginning on and after July 1, 1997, and before July 1, 1998, "wage credits" means remuneration paid for
employment by an employer to an individual and remuneration
received as tips or gratuities in accordance with Sections 3102 and
3301 et seq. of the Internal Revenue Code. Wage credits may not
exceed five thousand four hundred dollars ($5,400) and may not
include payments specified in section 2(b) of this chapter.
(g) For calendar quarters beginning on and after July 1, 1998, and
before July 1, 1999, "wage credits" means remuneration paid for
employment by an employer to an individual and remuneration
received as tips or gratuities in accordance with Sections 3102 and
3301 et seq. of the Internal Revenue Code. Wage credits may not
exceed five thousand six hundred dollars ($5,600) and may not include
payments that are excluded from the definition of wages under section
2(b) of this chapter.
(h) For calendar quarters beginning on and after July 1, 1999, and
before July 1, 2000, "wage credits" means remuneration paid for
employment by an employer to an individual and remuneration
received as tips or gratuities in accordance with Sections 3102 and
3301 et seq. of the Internal Revenue Code. Wage credits may not
exceed five thousand eight hundred dollars ($5,800) and may not
include payments that are excluded from the definition of wages under
section 2(b) of this chapter.
(i) For calendar quarters beginning on and after July 1, 2000, and
before July 1, 2001, "wage credits" means remuneration paid for
employment by an employer to an individual and remuneration
received as tips or gratuities in accordance with Sections 3102 and
3301 et seq. of the Internal Revenue Code. Wage credits may not
exceed six thousand seven hundred dollars ($6,700) and may not
include payments that are excluded from the definition of wages under
section 2(b) of this chapter.
(j) For calendar quarters beginning on and after July 1, 2001, and
before July 1, 2002, "wage credits" means remuneration paid for
employment by an employer to an individual and remuneration
received as tips or gratuities in accordance with Sections 3102 and
3301 et seq. of the Internal Revenue Code. Wage credits may not
exceed seven thousand three hundred dollars ($7,300) and may not
include payments that are excluded from the definition of wages under
section 2(b) of this chapter.
(k) For calendar quarters beginning on and after July 1, 2002, and
before July 1, 2003, "wage credits" means remuneration paid for
employment by an employer to an individual and remuneration
received as tips or gratuities in accordance with Sections 3102 and
3301 et seq. of the Internal Revenue Code. Wage credits may not
exceed seven thousand nine hundred dollars ($7,900) and may not
include payments that are excluded from the definition of wages under
section 2(b) of this chapter.
(l) For calendar quarters beginning on and after July 1, 2003, and
before July 1, 2004, "wage credits" means remuneration paid for
employment by an employer to an individual and remuneration
received as tips or gratuities in accordance with Sections 3102 and
3301 et seq. of the Internal Revenue Code. Wage credits may not
exceed eight thousand two hundred sixteen dollars ($8,216) and may
not include payments that are excluded from the definition of wages
under section 2(b) of this chapter.
(m) For calendar quarters beginning on and after July 1, 2004, and
before July 1, 2005, "wage credits" means remuneration paid for
employment by an employer to an individual and remuneration
received as tips or gratuities in accordance with Sections 3102 and
3301 et seq. of the Internal Revenue Code. Wage credits may not
exceed eight thousand seven hundred thirty-three dollars ($8,733) and
may not include payments that are excluded from the definition of
wages under section 2(b) of this chapter.
(n) For calendar quarters beginning on and after July 1, 2005, and
before January 1, 2011, "wage credits" means remuneration paid for
employment by an employer to an individual and remuneration
received as tips or gratuities in accordance with Sections 3102 and
3301 et seq. of the Internal Revenue Code. Wage credits may not
exceed nine thousand two hundred fifty dollars ($9,250) and may not
include payments that are excluded from the definition of wages under
section 2(b) of this chapter.
(o) For calendar quarters beginning on and after January 1,
2011, "wage credits" means remuneration paid for employment by
an employer to an individual and remuneration received as tips or
gratuities in accordance with Sections 3102 and 3301 et seq. of the
Internal Revenue Code. Wage credits may not include payments
that are excluded from the definition of wages under section 2(b)
of this chapter.
(1) remuneration for services from employing units, whether or not such remuneration is subject to contribution under this article,
except as provided in subsection (c);
(2) dismissal pay;
(3) vacation pay;
(4) pay for idle time;
(5) holiday pay;
(6) sick pay;
(7) traveling expenses granted to an individual by an employing
unit and not fully accounted for by such individual;
(8) net earnings from self-employment;
(9) payments in lieu of compensation for services;
(10) awards by the national labor relations board of additional
pay, back pay, or for loss of employment, or any such payments
made under an agreement entered into by an employer, a union,
and the National Labor Relations Board;
(11) payments made to an individual by an employing unit
pursuant to the terms of the Fair Labor Standards Act (Federal
Wage and Hour Law, 29 U.S.C. 201 et seq.);
(12) 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.
(14) training allowances or stipends that are:
(A) cash-in-hand payments under federal or state law to an
individual for an individual's discretionary use; and
(B) not direct or indirect compensation for training costs,
such as tuition, books, and supplies.
(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.
(e) Deductible income does not include any payments made to an 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,
the following tests at any time during the calendar quarter:
(1) The corporations are members of a "controlled group of
corporations", as defined in Section 1563 of the Internal Revenue
Code (generally parent-subsidiary or brother-sister controlled
groups), or would be members if Section 1563(a)(4) and 1563(b)
of the Internal Revenue Code did not apply and if the phrase
"more than fifty percent (50%)" were substituted for the phrase
"at least eighty percent (80%)" wherever it appears in Section
1563(a) of the Internal Revenue Code.
(2) In the case of an entity 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 Corporation's 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.
payable from each employer for each calendar year in which it is
subject to this article with respect to wages paid during such calendar
year. Where the status of an employer is changed by cessation or
disposition of business or appointment of a receiver, trustees, trustee
in bankruptcy, or other fiduciary, contributions shall immediately
become due and payable on the basis of wages paid or payable by such
employer as of the date of the change of status. Such contributions shall
be paid to the department in such manner as the department may
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 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 fifty percent (50%) of the part
amount of extended benefits not reimbursed by the federal
government under the Federal-State Extended Unemployment
Compensation Act of 1970 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 full amount of
extended benefits not reimbursed by the federal government under the
Federal-State Extended Unemployment Compensation Act of 1970
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.
account of any employer shall not exceed twenty-eight percent (28%)
of the total wage credits of such individual with each such employer
with which wage credits were established during such individual's base
period. Benefits paid under provisions of IC 22-4-22-3 in excess of the
amount that the claimant would have been monetarily eligible for under
other provisions of this article shall be paid from the fund and not
charged to the experience account of any employer. This exception
shall not apply to those employers electing to make payments in lieu of
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)
(b)(2)(A) and (b)(2)(B), an employer's rate shall not be less than five
and six-tenths percent (5.6%) unless all required contribution and wage
reports have been filed within thirty-one (31) days following the
computation date and all contributions, penalties, and interest due and
owing by the employer or the employer's predecessors for periods prior
to and including the computation date have been paid:
(1) within thirty-one (31) days following the computation date; or
(2) within ten (10) days after the department has given the
employer a written notice by registered mail to the employer's last
known address of:
(A) the delinquency; or
(B) failure to file the reports;
whichever is the later date.
The board or the board's designee may waive the imposition of rates
under this subsection if the board finds the employer's failure to meet
the deadlines was for excusable cause. The department shall give
written notice to the employer before this additional condition or
requirement shall apply.
(d) This subsection applies after December 31, 2009. In addition to
the conditions and requirements set forth and provided in subsection
(b)(2)(A) and (b)(2)(B), an employer's rate shall not be less than twelve
percent (12%) unless all required contributions and wage reports have
been filed within thirty-one (31) days following the computation date
and all contributions, penalties, and interest due and owning by the
employer or the employer's predecessor for periods before and
including the computation date have been paid:
(1) within thirty-one (31) days following the computation date; or
(2) within ten (10) days after the department has given the
employer a written notice by registered mail to the employer's last
known address of:
(A) the delinquency; or
(B) failure to file the reports;
whichever is the later date. The board or the board's designee may
waive the imposition of rates under this subsection if the board finds
the employer's failure to meet the deadlines was for excusable cause.
The department shall give written notice to the employer before this
additional condition or requirement shall apply.
(e) (d) However, if the employer is the state or a political
subdivision of the state or any instrumentality of a state or a political
subdivision, or any instrumentality which is wholly owned by the state
and one (1) or more other states or political subdivisions, the employer
may contribute at a rate of
until it has been subject to this article throughout the thirty-six (36) consecutive calendar months immediately preceding the computation date.
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.
(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.
employers who are subject to contribution.
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
charged to the experience accounts of any other base-period employers.
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,
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.
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.
(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.
(1) eighty-four dollars ($84) if the eligible and qualified individual has no dependents;
(2) ninety-nine dollars ($99) if the eligible and qualified individual has one (1) dependent;
(3) one hundred thirteen dollars ($113) if the eligible and qualified individual has two (2) dependents;
(4) one hundred twenty-eight dollars ($128) if the eligible and qualified individual has three (3) dependents; or
(5) one hundred forty-one dollars ($141) if the eligible and qualified individual has four (4) or more dependents.
With respect to initial claims filed for any week beginning on and after July 7, 1985, and before July 6, 1986, each eligible individual who is totally unemployed (as defined in IC 22-4-3-1) in any week in the individual's benefit period shall be paid for the week, if properly claimed, benefits at the rate of four and three-tenths percent (4.3%) of the individual's wage credits in the calendar quarter during the individual's base period in which the wage credits were highest. However, the weekly benefit amount may not exceed:
(1) ninety dollars ($90) if the eligible and qualified individual has no dependents;
(2) one hundred six dollars ($106) if the eligible and qualified individual has one (1) dependent;
(3) one hundred twenty-one dollars ($121) if the eligible and qualified individual has two (2) dependents;
(4) one hundred thirty-seven dollars ($137) if the eligible and qualified individual has three (3) dependents; or
(5) one hundred fifty-one dollars ($151) if the eligible and qualified individual has four (4) or more dependents.
With respect to initial claims filed for any week beginning on and after July 6, 1986, and before July 7, 1991, each eligible individual who is totally unemployed (as defined in IC 22-4-3-1) in any week in the
individual's benefit period shall be paid for the week, if properly
claimed, benefits at the rate of four and three-tenths percent (4.3%) of
the individual's wage credits in the calendar quarter during the
individual's base period in which the wage credits were highest.
However, the weekly benefit amount may not exceed:
(1) ninety-six dollars ($96) if the eligible and qualified individual
has no dependents;
(2) one hundred thirteen dollars ($113) if the eligible and
qualified individual has one (1) dependent;
(3) one hundred twenty-nine dollars ($129) if the eligible and
qualified individual has two (2) dependents;
(4) one hundred forty-seven dollars ($147) if the eligible and
qualified individual has three (3) dependents; or
(5) one hundred sixty-one dollars ($161) if the eligible and
qualified individual has four (4) or more dependents.
With respect to initial claims filed for any week beginning on and
after July 7, 1991, benefits shall be paid in accordance with subsections
(d) through (k).
For the purpose of this subsection and subsections (e) through (g),
the term "dependent" means lawful husband or wife, natural child,
adopted child, stepchild, if such stepchild is not receiving aid to
dependent children under the welfare program, or child placed in the
claimant's home for adoption by an authorized placement agency or a
court of law, provided such child is under eighteen (18) years of age
and that such dependent claimed has received more than one-half (1/2)
the cost of support from the claimant during ninety (90) days (or for
duration of relationship, if less) immediately preceding the claimant's
benefit year beginning date, but only if such dependent who is the
lawful husband or wife is unemployed and currently ineligible for
Indiana benefits because of insufficient base period wages. The number
and status of dependents shall be determined as of the beginning of the
claimant's benefit period and shall not be changed during that benefit
period.
With respect to initial claims filed for any week beginning on and
after July 6, 1980, the term "dependent" shall include a person with a
disability over eighteen (18) years of age who is a child of the claimant
and who receives more than one-half (1/2) the cost of his support from
the claimant during the ninety (90) day period immediately preceding
the claimant's benefit year beginning date. "Child" includes a natural
child, an adopted child, a stepchild of claimant, if the stepchild is not
receiving aid to dependent children under the welfare program, or a
child placed in the claimant's home for adoption by an authorized
placement agency or a court of law. The term "disabled" means an
individual who by reason of physical or mental defect or infirmity,
whether congenital or acquired by accident, injury, or disease, is totally
or partially prevented from achieving the fullest attainable physical,
social, economic, mental, and vocational participation in the normal
process of living.
For the purpose of this subsection, the term "dependent" includes a
child for whom claimant is the court appointed legal guardian.
On and after July 6, 1980, and before July 7, 1991, if the weekly
benefit amount is less than forty dollars ($40), the board, through the
commissioner, shall pay benefits at the rate of forty dollars ($40) per
week. On and after July 7, 1991, if the weekly benefit amount is less
than fifty dollars ($50), the board, through the commissioner, shall pay
benefits at the rate of fifty dollars ($50) per week. If such weekly
benefit amount is not a multiple of one dollar ($1), it shall be computed
to the next lower multiple of one dollar ($1).
(b) Each eligible individual who is partially or part-totally
unemployed in any week shall be paid with respect to such week a
benefit in an amount equal to his weekly benefit amount, less his
deductible income, if any, for such week. If such partial benefit is not
a multiple of one dollar ($1), it shall be computed to the next lower
multiple of one dollar ($1). Except for an individual who is totally
unemployed, an individual who is not partially or part-totally
unemployed is not eligible for any benefit. The board may prescribe
rules governing the payment of such partial benefits, and may provide,
with respect to individuals whose earnings cannot reasonably be
computed on a weekly basis, that such benefits may be computed and
paid on other than a weekly basis; however, such rules shall secure
results reasonably equivalent to those provided in the analogous
provisions of this section.
(c) The weekly extended benefit amount payable to an individual for
a week of total unemployment in the individual's eligibility period shall
be an amount equal to the weekly benefit amount payable to the
individual during the individual's applicable benefit period, prior to any
reduction of such weekly benefit amount.
(d) With respect to initial claims filed for any week beginning on
and after July 7, 1991, and before July 1, 1995, each eligible individual
who is totally unemployed (as defined in IC 22-4-3-1) in any week in
the individual's benefit period shall be paid for the week, if properly
claimed, benefits at the rate of:
(1) five percent (5%) of the first one thousand dollars ($1,000) of
the individual's wage credits in the calendar quarter during the
individual's base period in which the wage credits were highest;
and
(2) four percent (4%) of the individual's remaining wage credits
in the calendar quarter during the individual's base period in
which the wage credits were highest.
However, the weekly benefit amount may not exceed the amount
specified in subsections (e) through (i).
(e) With respect to initial claims filed for any week beginning on
and after July 7, 1991, and before July 5, 1992, the weekly benefit
amount may not exceed:
(1) one hundred sixteen dollars ($116) if the eligible and qualified
individual has no dependents;
(2) one hundred thirty-four dollars ($134) if the eligible and
qualified individual has one (1) dependent;
(3) one hundred fifty-three dollars ($153) if the eligible and
qualified individual has two (2) dependents; or
(4) one hundred seventy-one dollars ($171) if the eligible and
qualified individual has three (3) or more dependents.
(f) With respect to initial claims filed for any week beginning on and
after July 5, 1992, and before July 4, 1993, the weekly benefit amount
may not exceed:
(1) one hundred forty dollars ($140) if the eligible and qualified
individual has no dependents;
(2) one hundred sixty dollars ($160) if the eligible and qualified
individual has one (1) dependent; or
(3) one hundred eighty-one dollars ($181) if the eligible and
qualified individual has two (2) or more dependents.
(g) With respect to initial claims filed for any week beginning on
and after July 4, 1993, and before July 3, 1994, the weekly benefit
amount may not exceed:
(1) one hundred seventy dollars ($170) if the eligible and
qualified individual has no dependents; or
(2) one hundred ninety-two dollars ($192) if the eligible and
qualified individual has one (1) or more dependents.
(h) With respect to initial claims filed for any week beginning on or
after July 3, 1994, and before July 1, 1995, the weekly benefit amount
may not exceed two hundred two dollars ($202).
(i) With respect to initial claims filed for any week on or after July
1, 1995, the weekly benefit amount will equal the amount that results
from applying the percentages provided in subsections (j) through (k)
to the applicable maximum wage credits under IC 22-4-4-3.
(j) With respect to initial claims filed for any week beginning on and
after July 1, 1995, and before July 1, 1997, each eligible individual who
is totally unemployed (as defined in IC 22-4-3-1) in any week in the
individual's benefit period shall be paid for the week, if properly
claimed, benefits at the rate of:
(1) five percent (5%) of the first one thousand seven hundred fifty
dollars ($1,750) of the individual's wage credits in the calendar
quarter during the individual's base period in which the wage
credits were highest; and
(2) four percent (4%) of the individual's remaining wage credits
in the calendar quarter during the individual's base period in
which the wage credits were highest.
However, the weekly benefit amount may not exceed the amount
specified in subsection (i).
(k) With respect to initial claims filed for any week beginning on
and after July 1, 1997, each eligible individual who is totally
unemployed (as defined in IC 22-4-3-1) in any week in the individual's
benefit period shall be paid for the week, if properly claimed, benefits
at the rate of:
(1) five percent (5%) of the first two thousand dollars ($2,000) of
the individual's wage credits in the calendar quarter during the
individual's base period in which the wage credits were highest;
and
(2) four percent (4%) of the individual's remaining wage credits
in the calendar quarter during the individual's base period in
which the wage credits were highest.
(l) This subsection applies after December 31, 2010, to benefits
computed and paid under subsection (k). A weekly benefit amount
may not exceed fifty-five percent (55%) of the state average weekly
wage, determined annually by the department not later than
October 1 each year for the twelve (12) month period ending June
30 of that year. The state average weekly wage determined in a
year shall be used in determining the maximum weekly benefit
amount paid during the following calendar year. However, the
maximum weekly benefit amount must be at least three hundred
ninety dollars ($390).
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
subject to a hearing and review under IC 22-4-17-3 through
IC 22-4-17-15.
(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.
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.
(1) the physical, psychological, or legal effects of being a victim of domestic or family violence (as defined in IC 31-9-2-42) against the individual or the individual's spouse, minor child, or parent; or
(2) matters that qualify as illness or disability (as defined in IC 22-4-2-30.5) of an individual or the individual's spouse, minor child, or parent.
(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
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.
(e) Notwithstanding subsection (b), (c), or (d), or IC 22-4-15-2,
an otherwise eligible individual shall not be denied benefits for any
week or determined not able, available, and actively seeking work,
because the individual is responding to a summons for jury service.
The individual shall:
(1) obtain from the court proof of the individual's jury
service; and
(2) provide to the department, in the manner the department
prescribes by rule, proof of the individual's jury service.
(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.
two (2) calendar quarters of the individual's base period in a total
amount of not less than two thousand five hundred dollars
($2,500) and a total amount in the four (4) calendar quarters of
the individual's base period of not less than four thousand two
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.
(1) The individual:
(A) receives a notice of permanent termination of employment from the individual's employer; or
(B) has been laid off and is unlikely to return to the individual's previous employment because work opportunities in the individual's job classification are impaired by a substantial reduction in employment at the worksite.
(2) At the time of the termination or layoff described in subdivision (1), the individual is eligible for benefits under this article.
(3) The individual notifies the department of the individual's intention to enroll in the training described in subdivision (4) not later than the latest of the following dates:
(A) Sixty (60) days after the date of the individual's termination or layoff.
(B) Thirty (30) days after the date the individual enrolls in the training.
(4) The individual enrolls and maintains satisfactory progress in one of the following:
(A) A state approved training program.
(B) A job training program authorized under the federal Workforce Investment Act (Act) (29 U.S.C. 2801 et seq.), including reauthorizations of the Act.
(C) A training program authorized by the Act or approved by the state that prepares the individual for entry into a high demand occupation (as determined by the department using available labor market data), if the individual:
(i) separated from a declining occupation (as determined by the department using available labor market data); or
(ii) involuntarily and indefinitely separated from employment as a result of a permanent reduction of operations at the individual's place of employment.
(5) The individual:
(A) has not completed the training described in subdivision (4) by the last day the individual is entitled to receive benefits under:
(i) this article; and
(ii) any federal law providing federally financed supplemental or extended benefits; and
(B) is reasonably expected to complete successfully the instruction or training described in subdivision (4) during
or after the period in which the additional benefits
described in subsection (b) are paid.
(b) An individual who meets the requirements of subsection (a)
is entitled to receive a weekly benefit computed under subsection
(c) for each week, up to a maximum of twenty-six (26) weeks, the
department certifies that the individual needs to complete the
instruction or training described in subsection (a)(4).
(c) The weekly benefit described in subsection (b) is equal to:
(1) the weekly benefit amount payable to the individual during
the individual's most recent benefit period; minus
(2) any deductible income (as defined in IC 22-4-5-1)
attributable to the individual.
(d) The amounts paid under this section do not affect and may
not be charged to the experience account of any employer.
(e) Benefits may not be paid under this section later than one (1)
year after the last day of an individual's most recent benefit period.
(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
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 the reduction is increased 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 of 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 illness or disability and who is
involuntarily unemployed after having made reasonable efforts to
maintain the employment relationship (as defined in
IC 22-4-2-30.5) of the individual or the individual's spouse,
minor child, or parent 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) against the individual or the
individual's spouse, minor child, or parent. 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.
(9) An individual may not be subject to disqualification if the
individual is enrolled in training and meets the requirements
of IC 22-4-14-12.
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) if an employer does not have a rule regarding attendance, an
individual's unsatisfactory attendance, if the individual cannot
show good cause for absences or tardiness;
(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 evidence that reasonably proves that domestic violence has
occurred. One (1) of the following may be provided to satisfy this
requirement:
(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.
(5) A statement that reasonably proves that recent domestic
violence has occurred, obtained from a qualified professional
from whom the victim has sought assistance, such as a
counselor, shelter worker, member of the clergy, attorney, or
health worker.
The department may not require an individual who applies for
benefits under subsection (c)(8) to provide the department with an
active or recently issued protective or other order documenting
domestic violence or a police record documenting domestic
violence.
(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.
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.
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.
SECTION 28, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 3. (a) Unless such request for hearing is
withdrawn, an administrative law judge, after providing the notice
required under section 6 of this chapter and affording the parties a
reasonable opportunity for fair hearing, shall affirm, modify, or reverse
the findings of fact and decision of the deputy.
(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.
board composed of three (3) members, not more than two (2) of whom
shall be members of the same political party, with salaries to be fixed
by the governor. The review board shall consist of the chairman and the
two (2) members who shall serve for terms of three (3) years. At least
one (1) member must be admitted to the practice of law in Indiana.
(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. An employer that is a party to a claim transferred to
the review board or the board under this subsection is entitled to
receive notice in accordance with section 6 of this chapter of the
transfer or any other action to be taken under this section before a
determination is made or other action concerning the claim is taken.
(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.
(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
(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.
(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 deemed 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 deemed 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.
(b) The definitions in IC 22-2-15 apply throughout this section.
(c) A civil action brought by an aggrieved person under IC 22-2-15 must be commenced not later than three (3) years after the final date of performing services for the contractor, as provided in IC 22-2-15-26(e).
for by:
(1) political subdivisions; and
(2) their agencies;
regardless of whether it is performed on property owned or leased by
the political subdivision or agency.
(b) This chapter does not apply to an officer or agent who, on behalf
of a municipal utility, maintains, extends, and installs services of the
utility if the necessary work is done by the employees of the utility.
(c) This chapter does not apply to hospitals organized or operated
under IC 16-22-1 through IC 16-22-5 or IC 16-23-1, unless the public
work is financed in whole or in part with cumulative building fund
revenue.
(d) This chapter does not apply to tax exempt Indiana nonprofit
corporations leasing and operating a city market owned by a political
subdivision.
(e) As an alternative to this chapter, the governing body of a
political subdivision or its agencies may do the following:
(1) Enter into a design-build contract as permitted under IC 5-30.
(2) Participate in a utility efficiency program or may enter into a
guaranteed savings contract as permitted under IC 36-1-12.5.
(f) This chapter does not apply to a person that has entered into an
operating agreement with a political subdivision or an agency of a
political subdivision under IC 5-23.
(g) In addition to this chapter, IC 22-2-15 applies to contractors,
subcontractors, employees, and independent contractors with
respect to construction services performed on public work projects.
; (10)ES0023.2.47. --> SECTION 47. THE FOLLOWING ARE REPEALED [EFFECTIVE JANUARY 1, 2010 (RETROACTIVE)]: IC 22-4-10-5.5; IC 22-4-11-3.5.
; (10)ES0023.2.48. --> SECTION 48. THE FOLLOWING ARE REPEALED [EFFECTIVE UPON PASSAGE]: IC 2-5-30; IC 22-4-43; P.L.175-2009, SECTION 49.
(b) This SECTION expires July 1, 2010.
