IC 22-4-5-1 Definition
Sec. 1. (a) "Deductible income" wherever used in this article,
means income deductible from the weekly benefit amount of an
individual in any week, and shall include, but shall not be limited to:
(1) remuneration for services from employing units, whether or
not such remuneration is subject to contribution under this
article, except as provided in subsection (c);
(2) dismissal pay;
(3) vacation pay;
(4) pay for idle time;
(5) holiday pay;
(6) sick pay;
(7) traveling expenses granted to an individual by an employing
unit and not fully accounted for by such individual;
(8) net earnings from self-employment;
(9) payments in lieu of compensation for services;
(10) awards by the national labor relations board of additional
pay, back pay, or for loss of employment, or any such payments
made under an agreement entered into by an employer, a union,
and the National Labor Relations Board;
(11) payments made to an individual by an employing unit
pursuant to the terms of the Fair Labor Standards Act (Federal
Wage and Hour Law, 29 U.S.C. 201 et seq.);
(12) for a week in which a payment is actually received by an
individual, payments made by an employer to an individual who
accepts an offer from the employer in connection with a layoff
or a plant closure; or
(13) except as provided in subsection (c)(2), the part of a
payment made by an employer to an individual who accepts an
offer from the employer in connection with a layoff or a plant
closure if that part is attributable to a week and the week:
(A) occurs after an individual receives the payment; and
(B) was used under the terms of a written agreement to
compute the payment.
(b) Deductible income shall not include the first three dollars ($3),
or twenty percent (20%) of the claimant's weekly benefit amount
rounded to the next lowest dollar, whichever is the larger, of
remuneration paid or payable to an individual with respect to any
week by other than the individual's base period employer or
employers.
(c) For the purpose of deductible income only, remuneration for
services from employing units does not include:
(1) bonuses, gifts, or prizes awarded to an employee by an
employing unit; or
(2) compensation made under a valid negotiated contract or
agreement in connection with a layoff or plant closure, without
regard to how the compensation is characterized by the contract
or agreement.
(d) Deductible income does not include a supplemental
unemployment insurance benefit made under a valid negotiated
contract or agreement.
(e) Deductible income does not include any payments made to an
individual by a court system under a summons for jury service. (Formerly: Acts 1947, c.208, s.501; Acts 1953, c.177, s.10; Acts
1957, c.299, s.16; Acts 1967, c.310, s.7.) As amended by
P.L.227-1983, SEC.2; P.L.20-1986, SEC.3; P.L.138-2008, SEC.2;
P.L.110-2010, SEC.24.
IC 22-4-5-2 Specific items deductible
Sec. 2. (a) Payments in lieu of a vacation awarded to an employee
by an employing unit shall be considered as deductible income in and
with respect to the week in which the same is actually paid. The
payment of accrued vacation pay, dismissal pay, or severance pay to
an individual separated from employment by an employing unit shall
be allocated to the period of time for which such payment is made
immediately following the date of separation, and an individual
receiving such payments shall not be deemed unemployed with
respect to a week during which such allocated deductible income
equals or exceeds the weekly benefit amount of his claim. Pay for
idle time; sick pay; traveling expenses granted to an individual by an
employing unit and not fully accounted for by such individual;
earnings from self-employment; 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; and payments to an employee by an employing unit made
pursuant to the terms and provisions of the Fair Labor Standards Act
shall be deemed to constitute deductible income with respect to the
week or weeks for which such payments are made. However, if such
payments made pursuant to the provisions of the National Labor
Relations Act or of the Fair Labor Standards Act or through
agreement with a union are not, by the terms of the order or
agreement under which said payments are made, allocated to any
designated week or weeks, then, and in such cases, such payments
shall be considered as deductible income in and with respect to the
week in which the same is actually paid.
(b) Holiday pay which is paid not later than the normal pay day
for the pay period in which the holiday occurred shall be deemed to
constitute deductible income with respect to the week for which such
payments are made. Holiday pay which is paid after the normal pay
day for the pay period in which the holiday occurred shall be
considered as deductible income in and with respect to the week in
which the same is actually paid.
(c) Payment of vacation pay, if made prior to the vacation period
or not later than the normal pay day for the pay period in which the
vacation was taken, shall be deemed deductible income with respect
to the week or weeks falling within such vacation period for which
vacation payment is made. Payment of vacation pay made subsequent
to the normal pay day for the pay period in which the vacation was
taken shall be deemed deductible income with respect to the week in
which such payment is made. (Formerly: Acts 1947, c.208, s.502; Acts 1953, c.177, s.11; Acts
1967, c.310, s.8; Acts 1971, P.L.355, SEC.10.) As amended by Acts
1981, P.L.209, SEC.4; P.L.20-1986, SEC.4.
IC 22-4-5-3 Work week specified in contract; conditions for use
Sec. 3. (a) This section applies for purposes of deductible income
only.
(b) If:
(1) an employee and an employing unit have agreed in a labor
contract, that is negotiated on or before May 10, 1987, and any
renewals thereafter of such contract, to establish a work week
that is a different term of seven (7) days than the calendar week;
(2) the employing unit has filed a written notice with the
division on a form prescribed by the division stating that a work
week other than the calendar week has been established under
the labor contract between the employing unit and its
employees; and
(3) the notice has been filed with the division before an
employee working on the contractual work week files a claim
for unemployment compensation benefits;
the work week specified in the contract may be used for purposes of
this chapter. As added by P.L.241-1987, SEC.2.
IC 22-4-5-1 Definition
Sec. 1. (a) "Deductible income" wherever used in this article,
means income deductible from the weekly benefit amount of an
individual in any week, and shall include, but shall not be limited to:
(1) remuneration for services from employing units, whether or
not such remuneration is subject to contribution under this
article, except as provided in subsection (c);
(2) dismissal pay;
(3) vacation pay;
(4) pay for idle time;
(5) holiday pay;
(6) sick pay;
(7) traveling expenses granted to an individual by an employing
unit and not fully accounted for by such individual;
(8) net earnings from self-employment;
(9) payments in lieu of compensation for services;
(10) awards by the national labor relations board of additional
pay, back pay, or for loss of employment, or any such payments
made under an agreement entered into by an employer, a union,
and the National Labor Relations Board;
(11) payments made to an individual by an employing unit
pursuant to the terms of the Fair Labor Standards Act (Federal
Wage and Hour Law, 29 U.S.C. 201 et seq.);
(12) for a week in which a payment is actually received by an
individual, payments made by an employer to an individual who
accepts an offer from the employer in connection with a layoff
or a plant closure; or
(13) except as provided in subsection (c)(2), the part of a
payment made by an employer to an individual who accepts an
offer from the employer in connection with a layoff or a plant
closure if that part is attributable to a week and the week:
(A) occurs after an individual receives the payment; and
(B) was used under the terms of a written agreement to
compute the payment.
(b) Deductible income shall not include the first three dollars ($3),
or twenty percent (20%) of the claimant's weekly benefit amount
rounded to the next lowest dollar, whichever is the larger, of
remuneration paid or payable to an individual with respect to any
week by other than the individual's base period employer or
employers.
(c) For the purpose of deductible income only, remuneration for
services from employing units does not include:
(1) bonuses, gifts, or prizes awarded to an employee by an
employing unit; or
(2) compensation made under a valid negotiated contract or
agreement in connection with a layoff or plant closure, without
regard to how the compensation is characterized by the contract
or agreement.
(d) Deductible income does not include a supplemental
unemployment insurance benefit made under a valid negotiated
contract or agreement.
(e) Deductible income does not include any payments made to an
individual by a court system under a summons for jury service. (Formerly: Acts 1947, c.208, s.501; Acts 1953, c.177, s.10; Acts
1957, c.299, s.16; Acts 1967, c.310, s.7.) As amended by
P.L.227-1983, SEC.2; P.L.20-1986, SEC.3; P.L.138-2008, SEC.2;
P.L.110-2010, SEC.24.
IC 22-4-5-2 Specific items deductible
Sec. 2. (a) Payments in lieu of a vacation awarded to an employee
by an employing unit shall be considered as deductible income in and
with respect to the week in which the same is actually paid. The
payment of accrued vacation pay, dismissal pay, or severance pay to
an individual separated from employment by an employing unit shall
be allocated to the period of time for which such payment is made
immediately following the date of separation, and an individual
receiving such payments shall not be deemed unemployed with
respect to a week during which such allocated deductible income
equals or exceeds the weekly benefit amount of his claim. Pay for
idle time; sick pay; traveling expenses granted to an individual by an
employing unit and not fully accounted for by such individual;
earnings from self-employment; 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; and payments to an employee by an employing unit made
pursuant to the terms and provisions of the Fair Labor Standards Act
shall be deemed to constitute deductible income with respect to the
week or weeks for which such payments are made. However, if such
payments made pursuant to the provisions of the National Labor
Relations Act or of the Fair Labor Standards Act or through
agreement with a union are not, by the terms of the order or
agreement under which said payments are made, allocated to any
designated week or weeks, then, and in such cases, such payments
shall be considered as deductible income in and with respect to the
week in which the same is actually paid.
(b) Holiday pay which is paid not later than the normal pay day
for the pay period in which the holiday occurred shall be deemed to
constitute deductible income with respect to the week for which such
payments are made. Holiday pay which is paid after the normal pay
day for the pay period in which the holiday occurred shall be
considered as deductible income in and with respect to the week in
which the same is actually paid.
(c) Payment of vacation pay, if made prior to the vacation period
or not later than the normal pay day for the pay period in which the
vacation was taken, shall be deemed deductible income with respect
to the week or weeks falling within such vacation period for which
vacation payment is made. Payment of vacation pay made subsequent
to the normal pay day for the pay period in which the vacation was
taken shall be deemed deductible income with respect to the week in
which such payment is made. (Formerly: Acts 1947, c.208, s.502; Acts 1953, c.177, s.11; Acts
1967, c.310, s.8; Acts 1971, P.L.355, SEC.10.) As amended by Acts
1981, P.L.209, SEC.4; P.L.20-1986, SEC.4.
IC 22-4-5-3 Work week specified in contract; conditions for use
Sec. 3. (a) This section applies for purposes of deductible income
only.
(b) If:
(1) an employee and an employing unit have agreed in a labor
contract, that is negotiated on or before May 10, 1987, and any
renewals thereafter of such contract, to establish a work week
that is a different term of seven (7) days than the calendar week;
(2) the employing unit has filed a written notice with the
division on a form prescribed by the division stating that a work
week other than the calendar week has been established under
the labor contract between the employing unit and its
employees; and
(3) the notice has been filed with the division before an
employee working on the contractual work week files a claim
for unemployment compensation benefits;
the work week specified in the contract may be used for purposes of
this chapter. As added by P.L.241-1987, SEC.2.
IC 22-4-5-1 Definition
Sec. 1. (a) "Deductible income" wherever used in this article,
means income deductible from the weekly benefit amount of an
individual in any week, and shall include, but shall not be limited to:
(1) remuneration for services from employing units, whether or
not such remuneration is subject to contribution under this
article, except as provided in subsection (c);
(2) dismissal pay;
(3) vacation pay;
(4) pay for idle time;
(5) holiday pay;
(6) sick pay;
(7) traveling expenses granted to an individual by an employing
unit and not fully accounted for by such individual;
(8) net earnings from self-employment;
(9) payments in lieu of compensation for services;
(10) awards by the national labor relations board of additional
pay, back pay, or for loss of employment, or any such payments
made under an agreement entered into by an employer, a union,
and the National Labor Relations Board;
(11) payments made to an individual by an employing unit
pursuant to the terms of the Fair Labor Standards Act (Federal
Wage and Hour Law, 29 U.S.C. 201 et seq.);
(12) for a week in which a payment is actually received by an
individual, payments made by an employer to an individual who
accepts an offer from the employer in connection with a layoff
or a plant closure; or
(13) except as provided in subsection (c)(2), the part of a
payment made by an employer to an individual who accepts an
offer from the employer in connection with a layoff or a plant
closure if that part is attributable to a week and the week:
(A) occurs after an individual receives the payment; and
(B) was used under the terms of a written agreement to
compute the payment.
(b) Deductible income shall not include the first three dollars ($3),
or twenty percent (20%) of the claimant's weekly benefit amount
rounded to the next lowest dollar, whichever is the larger, of
remuneration paid or payable to an individual with respect to any
week by other than the individual's base period employer or
employers.
(c) For the purpose of deductible income only, remuneration for
services from employing units does not include:
(1) bonuses, gifts, or prizes awarded to an employee by an
employing unit; or
(2) compensation made under a valid negotiated contract or
agreement in connection with a layoff or plant closure, without
regard to how the compensation is characterized by the contract
or agreement.
(d) Deductible income does not include a supplemental
unemployment insurance benefit made under a valid negotiated
contract or agreement.
(e) Deductible income does not include any payments made to an
individual by a court system under a summons for jury service. (Formerly: Acts 1947, c.208, s.501; Acts 1953, c.177, s.10; Acts
1957, c.299, s.16; Acts 1967, c.310, s.7.) As amended by
P.L.227-1983, SEC.2; P.L.20-1986, SEC.3; P.L.138-2008, SEC.2;
P.L.110-2010, SEC.24.
IC 22-4-5-2 Specific items deductible
Sec. 2. (a) Payments in lieu of a vacation awarded to an employee
by an employing unit shall be considered as deductible income in and
with respect to the week in which the same is actually paid. The
payment of accrued vacation pay, dismissal pay, or severance pay to
an individual separated from employment by an employing unit shall
be allocated to the period of time for which such payment is made
immediately following the date of separation, and an individual
receiving such payments shall not be deemed unemployed with
respect to a week during which such allocated deductible income
equals or exceeds the weekly benefit amount of his claim. Pay for
idle time; sick pay; traveling expenses granted to an individual by an
employing unit and not fully accounted for by such individual;
earnings from self-employment; 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; and payments to an employee by an employing unit made
pursuant to the terms and provisions of the Fair Labor Standards Act
shall be deemed to constitute deductible income with respect to the
week or weeks for which such payments are made. However, if such
payments made pursuant to the provisions of the National Labor
Relations Act or of the Fair Labor Standards Act or through
agreement with a union are not, by the terms of the order or
agreement under which said payments are made, allocated to any
designated week or weeks, then, and in such cases, such payments
shall be considered as deductible income in and with respect to the
week in which the same is actually paid.
(b) Holiday pay which is paid not later than the normal pay day
for the pay period in which the holiday occurred shall be deemed to
constitute deductible income with respect to the week for which such
payments are made. Holiday pay which is paid after the normal pay
day for the pay period in which the holiday occurred shall be
considered as deductible income in and with respect to the week in
which the same is actually paid.
(c) Payment of vacation pay, if made prior to the vacation period
or not later than the normal pay day for the pay period in which the
vacation was taken, shall be deemed deductible income with respect
to the week or weeks falling within such vacation period for which
vacation payment is made. Payment of vacation pay made subsequent
to the normal pay day for the pay period in which the vacation was
taken shall be deemed deductible income with respect to the week in
which such payment is made. (Formerly: Acts 1947, c.208, s.502; Acts 1953, c.177, s.11; Acts
1967, c.310, s.8; Acts 1971, P.L.355, SEC.10.) As amended by Acts
1981, P.L.209, SEC.4; P.L.20-1986, SEC.4.
IC 22-4-5-3 Work week specified in contract; conditions for use
Sec. 3. (a) This section applies for purposes of deductible income
only.
(b) If:
(1) an employee and an employing unit have agreed in a labor
contract, that is negotiated on or before May 10, 1987, and any
renewals thereafter of such contract, to establish a work week
that is a different term of seven (7) days than the calendar week;
(2) the employing unit has filed a written notice with the
division on a form prescribed by the division stating that a work
week other than the calendar week has been established under
the labor contract between the employing unit and its
employees; and
(3) the notice has been filed with the division before an
employee working on the contractual work week files a claim
for unemployment compensation benefits;
the work week specified in the contract may be used for purposes of
this chapter. As added by P.L.241-1987, SEC.2.
