Ind. Code ch. 22-4-11

Ind. Code ch. 22-4-11
in effect

Ind. Code § 22-4-11-0.1 Application of certain amendments to chapter

Sec. 0.1. The amendments made to section 1 of this chapter by P.L.172-1991 apply to individuals who file a disaster unemployment assistance claim or a state unemployment insurance claim after June 1, 1990, and before June 2, 1991, or during a period to be determined by the general assembly. As added by P.L.220-2011, SEC.364. Amended by P.L.113-2026, SEC.9.

Ind. Code § 22-4-11-1 Experience account; charging

Sec. 1. (a) For the purpose of charging employers' experience or reimbursable accounts with regular benefits paid subsequent to July 3, 1971, to any eligible individual but except as provided in IC 22-4-22 and subsection (f), such benefits paid shall be charged proportionately against the experience or reimbursable accounts of the individual's employers in the individual's base period (on the basis of total wage credits established in such base period) against whose accounts the maximum charges specified in this section shall not have been previously made. Such charges shall be made in the inverse chronological order in which the wage credits of such individuals were established. However, when an individual's claim has been computed for the purpose of determining the individual's regular benefit rights, maximum regular benefit amount, and the proportion of such maximum amount to be charged to the experience or reimbursable accounts of respective chargeable employers in the base period, the experience or reimbursable account of any employer charged with regular benefits paid shall not be credited or recredited with any portion of such maximum amount because of any portion of such individual's wage credits remaining uncharged at the expiration of the individual's benefit period. The maximum so charged against the 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 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 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 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) or section 1.5 of this chapter, 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. Formerly: Acts 1947, c.208, s.1101; Acts 1965, c.190, s.4; Acts 1967, c.310, s.13; Acts 1971, P.L.355, SEC.23; Acts 1973, P.L.239, SEC.3. As amended by Acts 1976, P.L.114, SEC.2; Acts 1977, P.L.262, SEC.18; P.L.227-1983, SEC.4; P.L.80-1990, SEC.10; P.L.172-1991, SEC.1; P.L.202-1993, SEC.3; P.L.290-2001, SEC.2; P.L.189-2003, SEC.1; P.L.175-2009, SEC.11; P.L.154-2013, SEC.1.

Ind. Code § 22-4-11-1.5 Experience account not relieved of erroneous payments if employer establishes pattern of failure to respond to department information requests

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

Ind. Code § 22-4-11-2 Experience account; debit balance; rate of contributions; construction industry rate; deposits

Sec. 2. (a) Except as provided in IC 22-4-10-6 and IC 22-4-11.5, the department shall for each year determine the contribution rate applicable to each 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 or IC 22-4-10-5.5 (repealed): (1) for each calendar year, an employer's rate shall be determined in accordance with the rate schedules in section 3.3 or 3.5 of this chapter; and (2) for each calendar year, an employer's rate shall be two and five-tenths percent (2.5%), except as otherwise provided in subsection (g) or IC 22-4-37-3, unless: (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) In addition to the conditions and requirements set forth and provided in subsection (b)(2)(A) and (b)(2)(B), an employer's rate is equal to the sum of the employer's contribution rate determined or estimated by the department under this article plus two percent (2%) unless all required contributions and wage reports have been filed within thirty-one (31) days following the computation date and all contributions, penalties, and interest due and owing by the employer or the employer's predecessor for periods before and including the computation date have been paid: (1) within thirty-one (31) days following the computation date; or (2) within ten (10) days after the department has given the employer a written notice by mail of: (A) the delinquency; or (B) failure to file the reports; whichever is the later date. The department or the department's designee may waive the imposition of rates under this subsection if the department finds the employer's failure to meet the deadlines was for excusable cause. The department shall give written notice to the employer before this additional condition or requirement shall apply. An employer's rate under this subsection may not exceed twelve percent (12%). (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 one and six-tenths percent (1.6%) until it has been subject to this article throughout the thirty-six (36) consecutive calendar months immediately preceding the computation date. (e) On the computation date every employer who had taxable wages in the previous calendar year shall have the employer's experience account charged with the amount determined under the following formula: STEP ONE: Divide: (A) the employer's taxable wages for the preceding calendar year; by (B) the total taxable wages for the preceding calendar year. STEP TWO: Subtract: (A) the amount described in IC 22-4-10-4.5(e)(2), if any; from (B) the total amount of benefits charged to the fund under section 1 of this chapter. STEP THREE: Multiply the quotient determined under STEP ONE by the difference determined under STEP TWO. (f) One (1) percentage point of the rate imposed under subsection (c), or the amount of the employer's payment that is attributable to the increase in the contribution rate, whichever is less, shall be imposed as a penalty that is due and shall be deposited upon collection into the special employment and training services fund established under IC 22-4-25-1. The remainder of the contributions paid by an employer pursuant to the maximum rate shall be: (1) considered a contribution for the purposes of this article; and (2) deposited in the unemployment insurance benefit fund established under IC 22-4-26. (g) Except as otherwise provided in IC 22-4-37-3, this subsection, instead of subsection (b)(2), applies to an employer in the construction industry. As used in the subsection, "construction industry" means business establishments whose proper primary classification in the current edition of the North American Industry Classification System Manual - United States, published by the National Technical Information Service of the United States Department of Commerce is 23 (construction). For each calendar year beginning after December 31, 2013, an employer's rate shall be equal to the lesser of four percent (4%) or the average of the contribution rates paid by all employers in the construction industry subject to this article during the twelve (12) months preceding the computation date, unless: (1) the employer has been subject to this article throughout the thirty-six (36) consecutive calendar months immediately preceding the computation date; (2) there has been some annual payroll in each of the three (3) twelve (12) month periods immediately preceding the computation date; and (3) the employer has properly filed all required contribution and wage reports, and all contributions, penalties, and interest due and owing by the employer or the employer's predecessors have been paid. (h) The department shall satisfy the notice requirement in subsection (c) by sending: (1) physical mail to the employer's last known address; or (2) electronic mail to an electronic mail address provided to the department by the employer or a representative of the employer. However, if electronic mail is used and the department does not receive a receipt or electronic confirmation within five (5) days of transmission, the notice is insufficient and notice must be sent by physical mail as soon as practicable. Formerly: Acts 1947, c.208, s.1102; Acts 1953, c.177, s.12; Acts 1955, c.317, s.6; Acts 1965, c.190, s.5; Acts 1967, c.310, s.14; Acts 1971, P.L.355, SEC.24. As amended by Acts 1977, P.L.262, SEC.19; P.L.227-1983, SEC.5; P.L.225-1985, SEC.2; P.L.34-1985, SEC.4; P.L.20-1986, SEC.6; P.L.18-1987, SEC.37; P.L.80-1990, SEC.11; P.L.1-1992, SEC.107; P.L.105-1994, SEC.2; P.L.21-1995, SEC.73; P.L.179-1999, SEC.1; P.L.98-2005, SEC.8; P.L.108-2006, SEC.15; P.L.175-2009, SEC.12; P.L.110-2010, SEC.26; P.L.1-2010, SEC.86; P.L.2-2011, SEC.9; P.L.42-2011, SEC.39; P.L.6-2012, SEC.153; P.L.154-2013, SEC.3; P.L.183-2015, SEC.2; P.L.171-2016, SEC.7; P.L.200-2025, SEC.6; P.L.113-2026, SEC.10.

Ind. Code § 22-4-11-3 Rate schedules for contributions; determination

Sec. 3. (a) The applicable schedule of rates for calendar years before January 1, 2011, shall be determined by the ratio resulting when the balance in the fund as of the determination date is divided by the total payroll of all subject employers for the immediately preceding calendar year. Schedule A, B, C, or D, appearing on the line opposite the fund ratio in the schedule below, shall be applicable in determining and assigning each employer's contribution rate for the calendar year immediately following the determination date. For the purposes of this subsection, "total payroll" means total remuneration reported by all contributing employers as required by this article and does not include the total payroll of any employer who elected to become liable for payments in lieu of contributions (as defined in IC 22-4-2-32). For the purposes of this subsection, "subject employers" means those employers who are subject to contribution. FUND RATIO SCHEDULE When the Fund Ratio Is: Applicable As Much As But Less Than Schedule 1.0% A 1.0% 1.5% B 1.5% 2.25% C 2.25% D (b) Except as provided in subsection (c), the applicable schedule of rates for calendar years after December 31, 2010, and before January 1, 2021, shall be determined by the ratio resulting when the balance in the fund as of the determination date is divided by the total payroll of all subject employers for the immediately preceding calendar year. Schedules A through I appearing on the line opposite the fund ratio in the schedule below are applicable in determining and assigning each employer's contribution rate for the calendar year immediately following the determination date. For purposes of this subsection, "total payroll" means total remuneration reported by all contributing employers as required by this article and does not include the total payroll of any employer who elected to become liable for payments in lieu of contributions (as defined in IC 22-4-2-32). For purposes of this subsection, "subject employers" means those employers who are subject to contribution. FUND RATIO SCHEDULE When the Fund Ratio Is: Applicable As Much As But Less Than Schedule 0.2% A 0.2% 0.4% B 0.4% 0.6% C 0.6% 0.8% D 0.8% 1.0% E 1.0% 1.2% F 1.2% 1.4% G 1.4% 1.6% H 1.6% I (c) For calendar years 2011 through 2020, Schedule E applies in determining and assigning each employer's contribution rate. (d) Except as provided in subsection (e), the applicable schedule of rates for calendar years after December 31, 2020, shall be determined by the ratio resulting when the balance in the fund as of the determination date is divided by the total payroll of all subject employers for the immediately preceding calendar year. Schedules A through E appearing on the line opposite the fund ratio in the schedule below are applicable in determining and assigning each employer's contribution rate for the calendar year immediately following the determination date. For purposes of this subsection, "total payroll" means total remuneration reported by all contributing employers as required by this article and does not include the total payroll of any employer who elected to become liable for payments in lieu of contributions (as defined in IC 22-4-2-32). For purposes of this subsection, "subject employers" means those employers who are subject to contribution. FUND RATIO SCHEDULE When the Fund Ratio Is: Applicable As Much As But Less Than Schedule 0.6% A 0.6% 0.9% B 0.9% 1.2% C 1.2% 1.5% D 1.5% E (e) For calendar years 2021 through 2025, Schedule C applies in determining and assigning each employer's contribution rate. (f) Any adjustment in the amount charged to any employer's experience account made subsequent to the assignment of rates of contributions for any calendar year shall not operate to alter the amount charged to the experience accounts of any other base-period employers. Formerly: Acts 1947, c.208, s.1103; Acts 1955, c.317, s.7; Acts 1965, c.190, s.6; Acts 1967, c.310, s.15; Acts 1971, P.L.355, SEC.25. As amended by Acts 1977, P.L.262, SEC.20; Acts 1982, P.L.136, SEC.1; P.L.225-1985, SEC.3; P.L.171-1991, SEC.2; P.L.1-1992, SEC.108; P.L.202-1993, SEC.4; P.L.1-1994, SEC.112; P.L.21-1995, SEC.76; P.L.259-1997(ss), SEC.2; P.L.30-2000, SEC.2; P.L.273-2003, SEC.3; P.L.175-2009, SEC.13; P.L.110-2010, SEC.27; P.L.1-2010, SEC.87; P.L.2-2011, SEC.10; P.L.42-2011, SEC.40; P.L.6-2012, SEC.154; P.L.158-2020, SEC.1.

Ind. Code § 22-4-11-3.2 Repealed

As added by P.L.30-2000, SEC.3. Amended by P.L.290-2001, SEC.3. Repealed by P.L.273-2003, SEC.8.

Ind. Code § 22-4-11-3.3 Contribution rates before 2011

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

Ind. Code § 22-4-11-3.5 Contribution rates after 2010 and before 2021

Sec. 3.5. (a) For calendar years after 2010 and before 2021, if the conditions of section 2 of this chapter are met, the rate of contributions shall be determined and assigned, with respect to each calendar year, to employers whose accounts have a credit balance and who are therefore eligible according to each employer's credit reserve ratio. Each employer shall be assigned the contribution rate appearing in the applicable schedule A through I on the line opposite the employer's credit reserve ratio as set forth in the rate schedule below: RATE SCHEDULE FOR ACCOUNTS WITH CREDIT BALANCES When the Credit Reserve Ratio Is: As But Rate Schedules Much Less (%) As Than A B C D E 3.00 0.75 0.70 0.70 0.60 0.50 2.80 3.00 1.00 0.90 0.90 0.80 0.70 2.60 2.80 1.30 1.20 1.10 1.00 0.90 2.40 2.60 1.60 1.50 1.40 1.30 1.20 2.20 2.40 1.90 1.80 1.70 1.50 1.40 2.00 2.20 2.20 2.00 1.90 1.80 1.60 1.80 2.00 2.50 2.30 2.20 2.00 1.80 1.60 1.80 2.80 2.60 2.40 2.20 2.00 1.40 1.60 3.10 2.90 2.70 2.50 2.30 1.20 1.40 3.40 3.20 3.00 2.70 2.50 1.00 1.20 3.70 3.40 3.20 3.00 2.70 0.80 1.00 4.00 3.70 3.50 3.20 2.90 0.60 0.80 4.30 4.00 3.70 3.40 3.10 0.40 0.60 4.60 4.30 4.00 3.70 3.40 0.20 0.40 4.90 4.60 4.30 3.90 3.60 0.00 0.20 5.20 4.80 4.50 4.20 3.80 RATE SCHEDULE FOR ACCOUNTS WITH CREDIT BALANCES When the Credit Reserve Ratio Is: As But Rate Schedules Much Less (%) As Than F G H I 3.00 0.40 0.40 0.30 0.00 2.80 3.00 0.60 0.50 0.40 0.00 2.60 2.80 0.80 0.70 0.60 0.10 2.40 2.60 1.10 1.00 0.90 0.10 2.20 2.40 1.30 1.20 1.00 0.10 2.00 2.20 1.40 1.20 1.00 0.10 1.80 2.00 1.60 1.40 1.20 0.10 1.60 1.80 1.80 1.60 1.40 0.20 1.40 1.60 2.10 1.90 1.70 0.20 1.20 1.40 2.20 2.00 1.70 0.20 1.00 1.20 2.40 2.10 1.80 0.20 0.80 1.00 2.60 2.30 2.00 0.20 0.60 0.80 2.80 2.50 2.20 0.20 0.40 0.60 3.10 2.80 2.40 0.30 0.20 0.40 3.20 2.80 2.40 0.30 0.00 0.20 3.40 3.00 2.60 0.30 (b) For calendar years after 2010 and before 2021, if the conditions of section 2 of this chapter are met, the rate of contributions shall be determined and assigned, with respect to each calendar year, to employers whose accounts have a debit balance and who are therefore eligible according to each employer's debit reserve ratio. Each employer shall be assigned the contribution rate appearing in the applicable schedule A through I on the line opposite the employer's debit reserve ratio as set forth in the rate schedule below: RATE SCHEDULE FOR ACCOUNTS WITH DEBIT BALANCES When the Debit Reserve Ratio Is: As But Rate Schedules Much Less (%) As Than A B C D E 0.00 1.50 6.75 6.30 5.90 5.40 4.90 1.50 3.00 7.00 6.50 6.10 5.60 5.10 3.00 4.50 7.25 6.70 6.30 5.80 5.30 4.50 6.00 7.50 7.00 6.50 6.00 5.50 6.00 8.00 7.75 7.20 6.70 6.20 5.70 8.00 10.00 8.25 7.70 7.20 6.60 6.00 10.00 12.00 8.75 8.10 7.60 7.00 6.40 12.00 14.00 9.25 8.60 8.00 7.40 6.80 14.00 16.00 9.75 9.10 8.50 7.80 7.10 16.00 10.20 9.50 8.90 8.20 7.40 RATE SCHEDULE FOR ACCOUNTS WITH DEBIT BALANCES When the Debit Reserve Ratio Is: As But Rate Schedules Much Less (%) As Than F G H I 0.00 1.50 4.40 3.90 3.40 0.40 1.50 3.00 4.60 4.10 3.60 0.40 3.00 4.50 4.80 4.30 3.80 0.40 4.50 6.00 4.90 4.40 3.80 0.40 6.00 8.00 5.10 4.50 3.90 0.40 8.00 10.00 5.40 4.80 4.20 0.50 10.00 12.00 5.80 5.20 4.50 0.50 12.00 14.00 6.10 5.40 4.70 0.50 14.00 16.00 6.40 5.70 5.00 0.50 16.00 6.70 6.00 5.40 5.40 As added by P.L.175-2009, SEC.15. Amended by P.L.110-2010, SEC.29; P.L.158-2020, SEC.2.

Ind. Code § 22-4-11-3.7 Contribution rates after 2020

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

Ind. Code § 22-4-11-4 Payroll report; inadequate report; correction; contributions

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

Ind. Code § 22-4-11-5 Quarterly wage and employment reports

Sec. 5. (a) Every employer subject to this article shall report the following information to the department in the form and manner prescribed by the department: (1) Federal employer identification number assigned to the employer by the Internal Revenue Service. (2) Total gross wages paid to all employees. (3) Total remuneration paid for covered employment. (4) Total wages subject to contribution. (5) Total number of employees on the payroll. (6) For every employee, the following: (A) Full first name. (B) Full last name. (C) Social Security number or individual taxpayer identification number. (D) Gross wages paid. (E) Start date. (F) ZIP code of the physical work site location. (G) Whether the employee is classified by the employer as full time or part time, or whether the employee is designated as a seasonal worker pursuant to a decision issued by the department. (H) Whether the employee worked for the employer during the week containing the twelfth day of the month for each month in the quarter. (I) Standard occupational classification code applicable to the employee as prescribed by the federal Bureau of Labor Statistics. The wage and employment report is due on or before the last day of the month next following the quarter for which the report is filed. Contributions are due and payable on or before the last day of the month next following the quarter for which the wage and employment report was filed, except for those employers that have elected to become liable for payments in lieu of contributions. (b) The quarterly wage and employment reports and contributions from an employer are required for the entire calendar year in which the employer first becomes subject to this article. (c) If the due date for a quarterly wage and employment report falls on a Sunday or federal holiday, then that due date shall roll over to the next department business day. In all other situations, the due date is the final date indicated on the report for a timely submission. As added by P.L.121-2026, SEC.21.

Ind. Code § 22-4-11-6 Reporting requirements

Sec. 6. (a) Each employer shall ascertain the Social Security number or individual taxpayer identification number of each employee and include the employee's name and Social Security number or individual taxpayer identification number in any report filed under this article with the department for which the department requires any employee's Social Security number or individual taxpayer identification number. (b) All reports under this article required shall be filed on the forms required by the department. (c) Reports under this article shall be filed electronically if required by the department. (d) Any report under this article that is incomplete or contains inaccurate information may be rejected by the department and shall not be considered submitted until such completions and inaccuracies are corrected by the employer. As added by P.L.121-2026, SEC.22.

Ind. Code § 22-4-11-7 Contributions; claim for refund

Sec. 7. (a) If an employer has incurred no payroll, and no contributions are due for a particular quarter, the employer's quarterly wage and employment report may be marked "nothing to report" in the form and manner required by the department in lieu of completing the report with zeros. Quarterly wage and employment reports must be sent to the department on a quarterly basis until the department terminates or inactivates the employer's account. (b) If an employer owes additional contributions as a result of a correction, the employer must remit all additional contributions due. (c) If the employer has paid more contributions than owed, according to the corrected quarterly wage and employment report, the employer's account will show a credit balance. If the credit balance is greater than the amount due on the subsequent quarterly wage and employment report, the employer may file a claim for refund in the form and manner prescribed by the department. (d) A claim for refund must be executed by the person to whom the claim is alleged to be due. A claim for refund by a corporation must be made in the name of the corporation and executed by an officer of the corporation. A fiduciary will be required to furnish a certified copy of appointment to accompany a claim for refund on contributions not paid in fiduciary capacity. As added by P.L.121-2026, SEC.23.

Ind. Code § 22-4-11-8 Failure to submit reports; estimate of employer contributions

Sec. 8. (a) If an employer fails to timely submit quarterly wage and employment reports, the department shall determine whether to estimate employer contributions. The following circumstances relate to a contribution estimation by the department: (1) An employer's contact with other state agencies regarding unemployment issues does not constitute the submission of quarterly wage and employment reports required by the department. (2) An employer's failure to claim certified mail notices sent by the department does not constitute a lack of notice to the employer. (b) Once the department has determined that there is sufficient reason to begin the estimation process, the department shall send the employer a penalty letter. The penalty letter shall: (1) state the quarter and year of the missing quarterly wage and employment report; and (2) inform the employer that it has ten (10) days to produce the quarterly wage and employment reports or the department will estimate the data. If the employer does not submit the quarterly wage and employment reports in question, the department shall estimate the employer contributions, penalties, and interest for the covered quarters. A penalty of twenty-five dollars ($25) for failure to file any required quarterly wage and employment report within ten (10) days of the department's written request shall be applied. (c) After the department has done a contribution estimation and liability assessment, the department shall send the employer an original assessment for payment. The original assessment sets forth the quarter or quarters and year or years in question, and the contributions, surcharge, penalties, and interest due to the department. The employer has fifteen (15) days from the date the original assessment was sent by the department within which to file a timely protest. As added by P.L.121-2026, SEC.24.

Ind. Code § 22-4-11-9 Penalty rate; merit rate

Sec. 9. (a) An employer shall be subject to the penalty rate, as established under section 2 of this chapter, if either of the following occur: (1) The employer fails to file any required quarterly wage and employment report. (2) The employer fails to pay the contributions, surcharge, penalties, and interest charges owed for past quarters, or owed by a predecessor account, within ten (10) days of the date specified on the merit rate delinquency notice that is sent by the department. The merit rate delinquency notice is not a protestable notification. (b) Employers that no longer hold new employer status, and are not subject to the penalty rate, qualify for an experience based merit rate. An employer's merit rate contribution is based upon the following: (1) The employer's experience account status as of the June 30 computation date. (2) The employer's payroll in the thirty-six (36) months immediately preceding the computation date. As added by P.L.121-2026, SEC.25.

Ind. Code § 22-4-11-10 Merit rate notice

Sec. 10. (a) Merit rate calculations begin with the allocation of the pool account to employers. Employers are notified of the mutualized benefit charges on the annual merit rate notice. Mutualized benefit charges are nonprotestable. (b) Any employer with: (1) outstanding liabilities; (2) missing quarterly wage and employment reports; or (3) outstanding predecessor liabilities; shall be sent a nonprotestable merit rate delinquency notice. The notification provides the employer an opportunity to avoid being assigned a penalty rate for the next calendar year by making the payments due, or by submitting the missing reports, within ten (10) days of the date the notice was sent by the department. (c) A merit rate notice is sent to each employer not later than March 30 of the rate year. The notice may contain the following information with respect to the employer: (1) The employer's experience balance. (2) The employer's prior three (3) fiscal years of taxable payroll. (3) A voluntary payment offer, if eligible. (4) Any requirements that have not been met. An employer that has not met the listed requirements, or whose account is at the lowest available rate, is not eligible for a voluntary buy down. As added by P.L.121-2026, SEC.26.

Ind. Code § 22-4-11-11 Municipal utilities

Sec. 11. (a) If a city or town had previously been a covered employer to the extent of its municipal utilities, the utilities will pay contributions at their computed rate, but the rate will not exceed the prescribed rate under section 2(c) of this chapter. (b) If, by statute, a municipal utility is set apart as a separate political subdivision, the utility will retain the utility's experience account and assigned rate, and section 2(d) of this chapter will apply to the new account assigned to the city or town for the purpose of reporting nonutility employment. As added by P.L.121-2026, SEC.27.

Ind. Code § 22-4-11-12 Accelerated contribution

Sec. 12. (a) The department may accelerate contribution payments under IC 22-4-10-1(a). When the department determines that contribution payments should be accelerated under the conditions set forth by statute, each subject employer will be notified not fewer than thirty (30) days prior to the date the accelerated contribution is due. (b) The employer: (1) will estimate the amount of the accelerated contribution payment based upon its projection of its estimated payroll for the accelerated quarter; and (2) must remit that amount in whole or in a percentage of the whole as determined by the department. (c) Any amount of the estimated accelerated payment that exceeds the amount of contribution actually owed by the employer for the quarter to which the acceleration applies will be applied as a credit against the employer's future liability. (d) If the amount of the estimated accelerated contribution remitted is less than the contribution actually owed by the employer for the accelerated quarter, the difference between the estimated contribution paid and the actual contribution owed must be paid at the time the contribution would normally be due for the accelerated quarter. (e) All enforcement procedures that apply to regular contributions, including the interest and penalty provisions of IC 22-4-29-1, will apply to accelerated contributions. As added by P.L.121-2026, SEC.28.

Ind. Code § 22-4-11-13 Election to reimburse benefit charges

Sec. 13. Any employer that makes an election to reimburse benefit charges under IC 22-4-10-1 will continue to be liable for payments in lieu of contributions until the employer files a written request to terminate its election. If the department approves the election, the employer will continue to be liable for payments of benefits that applied to an employee's base period falling in quarters in which the employer's election to reimburse was in effect. As added by P.L.121-2026, SEC.29.

Ind. Code § 22-4-11-14 Change of status; notice of disposition

Sec. 14. (a) Where the status of an employer is changed by cessation or disposition of a business or an appointment of a receiver, trustee, trustee in bankruptcy, or other fiduciary, the following apply: (1) The employer shall immediately notify the department in the manner and on the form prescribed by the department of the status change. (2) Contributions with respect to wages for employment up to and including the date of the change of status, and with respect to amounts that would otherwise constitute wages, except for nonpayment of wages, are immediately due and payable. (3) The employer shall immediately file necessary quarterly wage and employment reports, showing all remuneration paid per employee for employment occurring in the calendar quarter in which the change of status occurred, and all previous unreported contributions and remuneration. Quarterly wage and employment reports covering the calendar quarter in which the change of status occurred shall be marked "final report". (b) Whenever an employer disposes of its organization, trade, or business, in whole or in part, it shall be the duty of both the employer and its successor to notify the department of the disposition on the forms prescribed by the department. If the disposing employer is a corporation, the employer shall follow the dissolution procedure described in IC 22-4-32-23. As added by P.L.121-2026, SEC.30.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/22Fetched: 10/17/2026