IC 22-4-4
Chapter 4. Remuneration, Wages, Wage Credits, and Previously
Uncovered Services Defined
IC 22-4-4-1 Definitions; remuneration
Sec. 1. "Remuneration" whenever used in this article, unless the
context clearly denotes otherwise, means all compensation for
personal services, including but not limited to commissions, bonuses,
dismissal pay, vacation pay, sick pay (subject to the provisions of
section 2(b)(2) of this chapter) payments in lieu of compensation for
services, and cash value of all compensation paid in any medium
other than cash. The reasonable cash value of compensation paid in
any medium other than cash may be estimated and determined in
accordance with rules prescribed by the board. Such term shall not,
however, include the value of meals, lodging, books, tuition, or
educational facilities furnished to a student while such student is
attending an established school, college, university, hospital, or
training course for services performed within the regular school term
or school year, including the customary vacation days or periods
falling within such school term or school year. (Formerly: Acts 1947, c.208, s.401; Acts 1955, c.317, s.1; Acts 1969,
c.300, s.1.) As amended by P.L.144-1986, SEC.95.
IC 22-4-4-2 Definitions; wages
Sec. 2. (a) Except as otherwise provided in this section, "wages"
means all remuneration as defined in section 1 of this chapter paid to
an individual by an employer, remuneration received as tips or
gratuities in accordance with Sections 3301 and 3102 et seq. of the
Internal Revenue Code, and includes all remuneration considered as
wages under Sections 3301 and 3102 et seq. of the Internal Revenue
Code. However, the term shall not include any amounts paid as
compensation for services specifically excluded by IC 22-4-8-3 or
IC 22-4-8-3.5 from the definition of employment as defined in
IC 22-4-8-1 and IC 22-4-8-2. The term shall include, but not be
limited to, any payments made by an employer to an employee or
former employee, under order of the National Labor Relations Board,
or a successor thereto, or agency named to perform the duties
thereof, as additional pay, back pay, or for loss of employment, or
any such payments made in accordance with an agreement made and
entered into by an employer, a union, and the National Labor
Relations Board.
(b) The term "wages" shall not include the following:
(1) That part of remuneration which, after remuneration equal
to:
(A) seven thousand dollars ($7,000), has been paid in a
calendar year to an individual by an employer or the
employer's predecessor with respect to employment during
any calendar year that begins after December 31, 1982, and
before January 1, 2011; or
(B) nine thousand five hundred dollars ($9,500), has been
paid in a calendar year to an individual by an employer or
the employer's predecessor for employment during a
calendar year that begins after December 31, 2010;
unless that part of the remuneration is subject to a tax under a
federal law imposing a tax against which credit may be taken
for contributions required to be paid into a state unemployment
fund. For the purposes of this subdivision, the term
"employment" shall include service constituting employment
under any employment security law of any state or of the
federal government. However, nothing in this subdivision shall
be taken as an approval or disapproval of any related federal
legislation.
(2) The amount of any payment (including any amount paid by
an employer for insurance or annuities or into a fund to provide
for any such payment) made to, or on behalf of, an individual or
any of the individual's dependents under a plan or system
established by an employer which makes provision generally for
individuals performing service for it (or for such individuals
generally and their dependents) or for a class or classes of such
individuals (or for a class or classes of such individuals and
their dependents) on account of:
(A) retirement;
(B) sickness or accident disability;
(C) medical or hospitalization expenses in connection with
sickness or accident disability; or
(D) death.
(3) The amount of any payment made by an employer to an
individual performing service for it (including any amount paid
by an employer for insurance or annuities or into a fund to
provide for any such payment) on account of retirement.
(4) The amount of any payment on account of sickness or
accident disability, or medical or hospitalization expenses in
connection with sickness or accident disability made by an
employer to, or on behalf of, an individual performing services
for it and after the expiration of six (6) calendar months
following the last calendar month in which the individual
performed services for such employer.
(5) The amount of any payment made by an employer to, or on
behalf of, an individual performing services for it or to the
individual's beneficiary:
(A) from or to a trust exempt from tax under Section 401(a)
of the Internal Revenue Code at the time of such payment
unless such payment is made to an individual performing
services for the trust as remuneration for such services and
not as a beneficiary of the trust; or
(B) under or to an annuity plan which, at the time of such
payments, meets the requirements of Section 401(a)(3),
401(a)(4), 401(a)(5), and 401(a)(6) of the Internal Revenue
Code.
(6) Remuneration paid in any medium other than cash to an
individual for service not in the course of the employer's trade
or business.
(7) The amount of any payment (other than vacation or sick
pay) made to an individual after the month in which the
individual attains the age of sixty-five (65) if the individual did
not perform services for the employer in the period for which
such payment is made.
(8) The payment by an employer (without deduction from the
remuneration of the employee) of the tax imposed upon an
employee under Sections 3101 et seq. of the Internal Revenue
Code (Federal Insurance Contributions Act). (Formerly: Acts 1947, c.208, s.402; Acts 1951, c.295, s.2; Acts 1957,
c.299, s.12; Acts 1967, c.310, s.5; Acts 1971, P.L.355, SEC.8.) As
amended by Acts 1977, P.L.262, SEC.8; P.L.227-1983, SEC.1;
P.L.20-1986, SEC.2; P.L.2-1987, SEC.28; P.L.21-1995, SEC.65;
P.L.98-2005, SEC.1; P.L.175-2009, SEC.4; P.L.110-2010, SEC.23.
IC 22-4-4-3 Definitions; wage credits
Sec. 3. (a) For calendar quarters beginning on and after April 1,
1979, and before April 1, 1984, "wage credits" means remuneration
paid for employment by an employer to an individual. Wage credits
may not exceed three thousand six hundred sixty-six dollars ($3,666)
and may not include payments specified in section 2(b) of this
chapter.
(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,
"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. (Formerly: Acts 1947, c.208, s.403; Acts 1957, c.294, s.1; Acts 1959,
c.97, s.1; Acts 1965, c.190, s.2; Acts 1967, c.310, s.6; Acts 1971,
P.L.355, SEC.9; Acts 1973, P.L.240, SEC.2; Acts 1974, P.L.110,
SEC.2.) As amended by Acts 1976, P.L.114, SEC.1; Acts 1977,
P.L.262, SEC.9; Acts 1980, P.L.158, SEC.1; P.L.34-1985, SEC.3;
P.L.171-1991, SEC.1; P.L.21-1995, SEC.66; P.L.259-1997(ss),
SEC.1; P.L.30-2000, SEC.1; P.L.273-2003, SEC.1.
IC 22-4-4-4 Previously uncovered services
Sec. 4. With respect to weeks of unemployment beginning on or
after January 1, 1978, wages for insured work includes wages paid
for previously uncovered services. For the purposes of this section,
the term "previously uncovered services" means services:
(1) which are not employment as defined in IC 22-4-8-1 and are
not services covered pursuant to IC 22-4-9-5 at any time during
the one (1) year period ending December 31, 1975; and
(2)(A) which are agricultural labor as defined in IC 22-4-8-2(l)
or domestic service as defined in IC 22-4-8-2(m); or
(B) which are services performed by an employee of this state
or a political subdivision of this state, as provided in
IC 22-4-8-2(i), or by an employee of a not-for-profit educational
institution which is not an eligible postsecondary educational
institution, as provided in IC 22-4-8-2(j), except to the extent
that assistance under Title II of the Emergency Jobs and
Unemployment Assistance Act of 1974 was paid on the basis of
the services. As added by Acts 1977, P.L.262, SEC.10. Amended by P.L.2-2007,
IC 22-4-4
Chapter 4. Remuneration, Wages, Wage Credits, and Previously
Uncovered Services Defined
IC 22-4-4-1 Definitions; remuneration
Sec. 1. "Remuneration" whenever used in this article, unless the
context clearly denotes otherwise, means all compensation for
personal services, including but not limited to commissions, bonuses,
dismissal pay, vacation pay, sick pay (subject to the provisions of
section 2(b)(2) of this chapter) payments in lieu of compensation for
services, and cash value of all compensation paid in any medium
other than cash. The reasonable cash value of compensation paid in
any medium other than cash may be estimated and determined in
accordance with rules prescribed by the board. Such term shall not,
however, include the value of meals, lodging, books, tuition, or
educational facilities furnished to a student while such student is
attending an established school, college, university, hospital, or
training course for services performed within the regular school term
or school year, including the customary vacation days or periods
falling within such school term or school year. (Formerly: Acts 1947, c.208, s.401; Acts 1955, c.317, s.1; Acts 1969,
c.300, s.1.) As amended by P.L.144-1986, SEC.95.
IC 22-4-4-2 Definitions; wages
Sec. 2. (a) Except as otherwise provided in this section, "wages"
means all remuneration as defined in section 1 of this chapter paid to
an individual by an employer, remuneration received as tips or
gratuities in accordance with Sections 3301 and 3102 et seq. of the
Internal Revenue Code, and includes all remuneration considered as
wages under Sections 3301 and 3102 et seq. of the Internal Revenue
Code. However, the term shall not include any amounts paid as
compensation for services specifically excluded by IC 22-4-8-3 or
IC 22-4-8-3.5 from the definition of employment as defined in
IC 22-4-8-1 and IC 22-4-8-2. The term shall include, but not be
limited to, any payments made by an employer to an employee or
former employee, under order of the National Labor Relations Board,
or a successor thereto, or agency named to perform the duties
thereof, as additional pay, back pay, or for loss of employment, or
any such payments made in accordance with an agreement made and
entered into by an employer, a union, and the National Labor
Relations Board.
(b) The term "wages" shall not include the following:
(1) That part of remuneration which, after remuneration equal
to:
(A) seven thousand dollars ($7,000), has been paid in a
calendar year to an individual by an employer or the
employer's predecessor with respect to employment during
any calendar year that begins after December 31, 1982, and
before January 1, 2011; or
(B) nine thousand five hundred dollars ($9,500), has been
paid in a calendar year to an individual by an employer or
the employer's predecessor for employment during a
calendar year that begins after December 31, 2010;
unless that part of the remuneration is subject to a tax under a
federal law imposing a tax against which credit may be taken
for contributions required to be paid into a state unemployment
fund. For the purposes of this subdivision, the term
"employment" shall include service constituting employment
under any employment security law of any state or of the
federal government. However, nothing in this subdivision shall
be taken as an approval or disapproval of any related federal
legislation.
(2) The amount of any payment (including any amount paid by
an employer for insurance or annuities or into a fund to provide
for any such payment) made to, or on behalf of, an individual or
any of the individual's dependents under a plan or system
established by an employer which makes provision generally for
individuals performing service for it (or for such individuals
generally and their dependents) or for a class or classes of such
individuals (or for a class or classes of such individuals and
their dependents) on account of:
(A) retirement;
(B) sickness or accident disability;
(C) medical or hospitalization expenses in connection with
sickness or accident disability; or
(D) death.
(3) The amount of any payment made by an employer to an
individual performing service for it (including any amount paid
by an employer for insurance or annuities or into a fund to
provide for any such payment) on account of retirement.
(4) The amount of any payment on account of sickness or
accident disability, or medical or hospitalization expenses in
connection with sickness or accident disability made by an
employer to, or on behalf of, an individual performing services
for it and after the expiration of six (6) calendar months
following the last calendar month in which the individual
performed services for such employer.
(5) The amount of any payment made by an employer to, or on
behalf of, an individual performing services for it or to the
individual's beneficiary:
(A) from or to a trust exempt from tax under Section 401(a)
of the Internal Revenue Code at the time of such payment
unless such payment is made to an individual performing
services for the trust as remuneration for such services and
not as a beneficiary of the trust; or
(B) under or to an annuity plan which, at the time of such
payments, meets the requirements of Section 401(a)(3),
401(a)(4), 401(a)(5), and 401(a)(6) of the Internal Revenue
Code.
(6) Remuneration paid in any medium other than cash to an
individual for service not in the course of the employer's trade
or business.
(7) The amount of any payment (other than vacation or sick
pay) made to an individual after the month in which the
individual attains the age of sixty-five (65) if the individual did
not perform services for the employer in the period for which
such payment is made.
(8) The payment by an employer (without deduction from the
remuneration of the employee) of the tax imposed upon an
employee under Sections 3101 et seq. of the Internal Revenue
Code (Federal Insurance Contributions Act). (Formerly: Acts 1947, c.208, s.402; Acts 1951, c.295, s.2; Acts 1957,
c.299, s.12; Acts 1967, c.310, s.5; Acts 1971, P.L.355, SEC.8.) As
amended by Acts 1977, P.L.262, SEC.8; P.L.227-1983, SEC.1;
P.L.20-1986, SEC.2; P.L.2-1987, SEC.28; P.L.21-1995, SEC.65;
P.L.98-2005, SEC.1; P.L.175-2009, SEC.4; P.L.110-2010, SEC.23.
IC 22-4-4-3 Definitions; wage credits
Sec. 3. (a) For calendar quarters beginning on and after April 1,
1979, and before April 1, 1984, "wage credits" means remuneration
paid for employment by an employer to an individual. Wage credits
may not exceed three thousand six hundred sixty-six dollars ($3,666)
and may not include payments specified in section 2(b) of this
chapter.
(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,
"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. (Formerly: Acts 1947, c.208, s.403; Acts 1957, c.294, s.1; Acts 1959,
c.97, s.1; Acts 1965, c.190, s.2; Acts 1967, c.310, s.6; Acts 1971,
P.L.355, SEC.9; Acts 1973, P.L.240, SEC.2; Acts 1974, P.L.110,
SEC.2.) As amended by Acts 1976, P.L.114, SEC.1; Acts 1977,
P.L.262, SEC.9; Acts 1980, P.L.158, SEC.1; P.L.34-1985, SEC.3;
P.L.171-1991, SEC.1; P.L.21-1995, SEC.66; P.L.259-1997(ss),
SEC.1; P.L.30-2000, SEC.1; P.L.273-2003, SEC.1.
IC 22-4-4-4 Previously uncovered services
Sec. 4. With respect to weeks of unemployment beginning on or
after January 1, 1978, wages for insured work includes wages paid
for previously uncovered services. For the purposes of this section,
the term "previously uncovered services" means services:
(1) which are not employment as defined in IC 22-4-8-1 and are
not services covered pursuant to IC 22-4-9-5 at any time during
the one (1) year period ending December 31, 1975; and
(2)(A) which are agricultural labor as defined in IC 22-4-8-2(l)
or domestic service as defined in IC 22-4-8-2(m); or
(B) which are services performed by an employee of this state
or a political subdivision of this state, as provided in
IC 22-4-8-2(i), or by an employee of a not-for-profit educational
institution which is not an eligible postsecondary educational
institution, as provided in IC 22-4-8-2(j), except to the extent
that assistance under Title II of the Emergency Jobs and
Unemployment Assistance Act of 1974 was paid on the basis of
the services. As added by Acts 1977, P.L.262, SEC.10. Amended by P.L.2-2007,
IC 22-4-4
Chapter 4. Remuneration, Wages, Wage Credits, and Previously
Uncovered Services Defined
IC 22-4-4-1 Definitions; remuneration
Sec. 1. "Remuneration" whenever used in this article, unless the
context clearly denotes otherwise, means all compensation for
personal services, including but not limited to commissions, bonuses,
dismissal pay, vacation pay, sick pay (subject to the provisions of
section 2(b)(2) of this chapter) payments in lieu of compensation for
services, and cash value of all compensation paid in any medium
other than cash. The reasonable cash value of compensation paid in
any medium other than cash may be estimated and determined in
accordance with rules prescribed by the board. Such term shall not,
however, include the value of meals, lodging, books, tuition, or
educational facilities furnished to a student while such student is
attending an established school, college, university, hospital, or
training course for services performed within the regular school term
or school year, including the customary vacation days or periods
falling within such school term or school year. (Formerly: Acts 1947, c.208, s.401; Acts 1955, c.317, s.1; Acts 1969,
c.300, s.1.) As amended by P.L.144-1986, SEC.95.
IC 22-4-4-2 Definitions; wages
Sec. 2. (a) Except as otherwise provided in this section, "wages"
means all remuneration as defined in section 1 of this chapter paid to
an individual by an employer, remuneration received as tips or
gratuities in accordance with Sections 3301 and 3102 et seq. of the
Internal Revenue Code, and includes all remuneration considered as
wages under Sections 3301 and 3102 et seq. of the Internal Revenue
Code. However, the term shall not include any amounts paid as
compensation for services specifically excluded by IC 22-4-8-3 or
IC 22-4-8-3.5 from the definition of employment as defined in
IC 22-4-8-1 and IC 22-4-8-2. The term shall include, but not be
limited to, any payments made by an employer to an employee or
former employee, under order of the National Labor Relations Board,
or a successor thereto, or agency named to perform the duties
thereof, as additional pay, back pay, or for loss of employment, or
any such payments made in accordance with an agreement made and
entered into by an employer, a union, and the National Labor
Relations Board.
(b) The term "wages" shall not include the following:
(1) That part of remuneration which, after remuneration equal
to:
(A) seven thousand dollars ($7,000), has been paid in a
calendar year to an individual by an employer or the
employer's predecessor with respect to employment during
any calendar year that begins after December 31, 1982, and
before January 1, 2011; or
(B) nine thousand five hundred dollars ($9,500), has been
paid in a calendar year to an individual by an employer or
the employer's predecessor for employment during a
calendar year that begins after December 31, 2010;
unless that part of the remuneration is subject to a tax under a
federal law imposing a tax against which credit may be taken
for contributions required to be paid into a state unemployment
fund. For the purposes of this subdivision, the term
"employment" shall include service constituting employment
under any employment security law of any state or of the
federal government. However, nothing in this subdivision shall
be taken as an approval or disapproval of any related federal
legislation.
(2) The amount of any payment (including any amount paid by
an employer for insurance or annuities or into a fund to provide
for any such payment) made to, or on behalf of, an individual or
any of the individual's dependents under a plan or system
established by an employer which makes provision generally for
individuals performing service for it (or for such individuals
generally and their dependents) or for a class or classes of such
individuals (or for a class or classes of such individuals and
their dependents) on account of:
(A) retirement;
(B) sickness or accident disability;
(C) medical or hospitalization expenses in connection with
sickness or accident disability; or
(D) death.
(3) The amount of any payment made by an employer to an
individual performing service for it (including any amount paid
by an employer for insurance or annuities or into a fund to
provide for any such payment) on account of retirement.
(4) The amount of any payment on account of sickness or
accident disability, or medical or hospitalization expenses in
connection with sickness or accident disability made by an
employer to, or on behalf of, an individual performing services
for it and after the expiration of six (6) calendar months
following the last calendar month in which the individual
performed services for such employer.
(5) The amount of any payment made by an employer to, or on
behalf of, an individual performing services for it or to the
individual's beneficiary:
(A) from or to a trust exempt from tax under Section 401(a)
of the Internal Revenue Code at the time of such payment
unless such payment is made to an individual performing
services for the trust as remuneration for such services and
not as a beneficiary of the trust; or
(B) under or to an annuity plan which, at the time of such
payments, meets the requirements of Section 401(a)(3),
401(a)(4), 401(a)(5), and 401(a)(6) of the Internal Revenue
Code.
(6) Remuneration paid in any medium other than cash to an
individual for service not in the course of the employer's trade
or business.
(7) The amount of any payment (other than vacation or sick
pay) made to an individual after the month in which the
individual attains the age of sixty-five (65) if the individual did
not perform services for the employer in the period for which
such payment is made.
(8) The payment by an employer (without deduction from the
remuneration of the employee) of the tax imposed upon an
employee under Sections 3101 et seq. of the Internal Revenue
Code (Federal Insurance Contributions Act). (Formerly: Acts 1947, c.208, s.402; Acts 1951, c.295, s.2; Acts 1957,
c.299, s.12; Acts 1967, c.310, s.5; Acts 1971, P.L.355, SEC.8.) As
amended by Acts 1977, P.L.262, SEC.8; P.L.227-1983, SEC.1;
P.L.20-1986, SEC.2; P.L.2-1987, SEC.28; P.L.21-1995, SEC.65;
P.L.98-2005, SEC.1; P.L.175-2009, SEC.4; P.L.110-2010, SEC.23.
IC 22-4-4-3 Definitions; wage credits
Sec. 3. (a) For calendar quarters beginning on and after April 1,
1979, and before April 1, 1984, "wage credits" means remuneration
paid for employment by an employer to an individual. Wage credits
may not exceed three thousand six hundred sixty-six dollars ($3,666)
and may not include payments specified in section 2(b) of this
chapter.
(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,
"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. (Formerly: Acts 1947, c.208, s.403; Acts 1957, c.294, s.1; Acts 1959,
c.97, s.1; Acts 1965, c.190, s.2; Acts 1967, c.310, s.6; Acts 1971,
P.L.355, SEC.9; Acts 1973, P.L.240, SEC.2; Acts 1974, P.L.110,
SEC.2.) As amended by Acts 1976, P.L.114, SEC.1; Acts 1977,
P.L.262, SEC.9; Acts 1980, P.L.158, SEC.1; P.L.34-1985, SEC.3;
P.L.171-1991, SEC.1; P.L.21-1995, SEC.66; P.L.259-1997(ss),
SEC.1; P.L.30-2000, SEC.1; P.L.273-2003, SEC.1.
IC 22-4-4-4 Previously uncovered services
Sec. 4. With respect to weeks of unemployment beginning on or
after January 1, 1978, wages for insured work includes wages paid
for previously uncovered services. For the purposes of this section,
the term "previously uncovered services" means services:
(1) which are not employment as defined in IC 22-4-8-1 and are
not services covered pursuant to IC 22-4-9-5 at any time during
the one (1) year period ending December 31, 1975; and
(2)(A) which are agricultural labor as defined in IC 22-4-8-2(l)
or domestic service as defined in IC 22-4-8-2(m); or
(B) which are services performed by an employee of this state
or a political subdivision of this state, as provided in
IC 22-4-8-2(i), or by an employee of a not-for-profit educational
institution which is not an eligible postsecondary educational
institution, as provided in IC 22-4-8-2(j), except to the extent
that assistance under Title II of the Emergency Jobs and
Unemployment Assistance Act of 1974 was paid on the basis of
the services. As added by Acts 1977, P.L.262, SEC.10. Amended by P.L.2-2007,
