IC 22-4-7-1 Definition
Sec. 1. Prior to January 1, 1978, "employer" means any employing
unit which for some portion of a day, but not necessarily
simultaneously, in each of twenty (20) different weeks, whether or
not such weeks are or were consecutive within either the current or
preceding calendar year, has or had in employment, and/or has
incurred liability for wages payable to one (1) or more individuals
(irrespective of whether the same individuals are or were employed
in each such day), or any employing unit which in any calendar
quarter in either the current or preceding calendar year paid for
service in employment wages of one thousand five hundred dollars
($1,500) or more, except as provided in IC 22-4-7-2(h). Subsequent
to December 31, 1977, "employer" means any employing unit which
for some portion of a day, but not necessarily simultaneously, in each
of twenty (20) different weeks, whether or not such weeks are or
were consecutive within either the current or the preceding year, has
or had in employment, and/or has incurred liability for wages
payable to, one (1) or more individuals (irrespective of whether the
same individual or individuals are or were employed in each such
day) or any employing unit which in any calendar quarter in either
the current or preceding calendar year paid for service in
employment wages of one thousand five hundred dollars ($1,500) or
more, except as provided in IC 22-4-7-2(h), (e), and (i). For the
purpose of this definition, if any week includes both December 31,
and January 1, the days up to January 1 shall be deemed one (1)
calendar week and the days beginning January 1 another such week.
For purposes of this section, "employment" shall include services
which would constitute employment but for the fact that such
services are deemed to be performed entirely within another state
pursuant to an election under an arrangement entered into by the
board (pursuant to IC 22-4-22) and an agency charged with the
administration of any other state or federal unemployment
compensation law. (Formerly: Acts 1947, c.208, s.701; Acts 1955, c.317, s.2; Acts 1967,
c.310, s.9; Acts 1971, P.L.355, SEC.11.) As amended by Acts 1977,
P.L.262, SEC.11.
IC 22-4-7-2 "Employer" further defined
Sec. 2. "Employer" also means the following:
(a) Any employing unit whether or not an employing unit at the
time of the acquisition which acquires the organization, trade, or
business within this state of another which at the time of such
acquisition is an employer subject to this article, and any employing
unit whether or not an employing unit at the time of the acquisition
which acquires substantially all the assets within this state of such an
employer used in or in connection with the operation of such trade
or business, if the acquisition of substantially all such assets of such
trade or business results in or is used in the operation or continuance
of an organization, trade, or business.
(b) Any employing unit (whether or not an employing unit at the
time of acquisition) which acquires a distinct and segregable portion
of the organization, trade, or business within this state of another
employing unit which at the time of such acquisition is an employer
subject to this article only if the employment experience of the
disposing employing unit combined with the employment of its
predecessor or predecessors would have qualified such employing
unit under section 1 of this chapter if the portion acquired had
constituted its entire organization, trade, or business and the
acquisition results in the operation or continuance of an organization,
trade, or business.
(c) Any employing unit which, having become an employer under
section 1, 2(a), 2(b), 2(d), 2(f), or 2(h) of this chapter, has not ceased
to be an employer by compliance with the provisions of IC 22-4-9-2
and IC 22-4-9-3.
(d) For the effective period of its election pursuant to IC 22-4-9-4
or IC 22-4-9-5, any other employing unit which has elected to
become fully subject to this article.
(e) Any employing unit for which service in employment as
defined in IC 22-4-8-2(l) is performed. In determining whether an
employing unit for which service other than agricultural labor is also
performed is an employer under sections 1 or 2 of this chapter, the
wages earned or the employment of an employee performing service
in agricultural labor may not be taken into account. If an employing
unit is determined an employer of agricultural labor, the employing
unit shall be determined an employer for the purposes of section 1 of
this chapter.
(f) Any employing unit not an employer by reason of any other
paragraph of section 2(a) through 2(e) of this chapter inclusive, for
which within either the current or preceding calendar year services
in employment are or were performed with respect to which such
employing unit is liable for any federal tax against which credit may
be taken for contributions required to be paid into a state
unemployment insurance fund; or which, as a condition for approval
of this article for full tax credit against the tax imposed by the
Federal Unemployment Tax Act, is required, pursuant to such Act,
to be an "employer" under this article; however, an employing unit
subject to contribution solely because of the terms of this subsection
may file a written application to cover and insure the employing
unit's employees under the unemployment insurance law of another
jurisdiction. Upon approval of such application by the department,
the employing unit shall not be deemed to be an employer and such
service shall not be deemed employment under this article.
(g) Any employing unit for which service in employment, as
defined in IC 22-4-8-2(i) or IC 22-4-8-2(i)(1), is performed.
(h) Any employing unit for which service in employment, as
defined in IC 22-4-8-2(j), is performed.
(i) Any employing unit for which service in employment as
defined in IC 22-4-8-2(m) is performed. In determining whether an
employing unit for which service other than domestic service is also
performed is an employer under sections 1 or 2 of this chapter, the
wages earned or the employment of an employee performing
domestic service may not be taken into account. (Formerly: Acts 1947, c.208, s.702; Acts 1951, c.295, s.3; Acts 1967,
c.310, s.10; Acts 1971, P.L.355, SEC.12.) As amended by Acts 1977,
P.L.262, SEC.12; P.L.108-2006, SEC.5.
IC 22-4-7-3 "Seasonal employer"; "seasonal determination"
Sec. 3. (a) As used in this article, "seasonal employer" means an
employer that, because of climatic conditions or the seasonal nature
of a product or service, customarily operates all or a portion of its
business only during a regularly recurring period or periods of less
than twenty-six (26) weeks for all seasonal periods during a calendar
year. An employer may be a seasonal employer with respect to a
portion of its business only if that portion, under the usual and
customary practice in the industry, is identifiable as a functionally
distinct operation.
(b) As used in this article, "seasonal determination" means a
decision made by the department after application on prescribed
forms as to the seasonal nature of the employer, the normal seasonal
period or periods of the employer, and the seasonal operation of the
employer covered by such determination. As added by P.L.228-1983, SEC.1. Amended by P.L.18-1987,
SEC.26.
IC 22-4-7-1 Definition
Sec. 1. Prior to January 1, 1978, "employer" means any employing
unit which for some portion of a day, but not necessarily
simultaneously, in each of twenty (20) different weeks, whether or
not such weeks are or were consecutive within either the current or
preceding calendar year, has or had in employment, and/or has
incurred liability for wages payable to one (1) or more individuals
(irrespective of whether the same individuals are or were employed
in each such day), or any employing unit which in any calendar
quarter in either the current or preceding calendar year paid for
service in employment wages of one thousand five hundred dollars
($1,500) or more, except as provided in IC 22-4-7-2(h). Subsequent
to December 31, 1977, "employer" means any employing unit which
for some portion of a day, but not necessarily simultaneously, in each
of twenty (20) different weeks, whether or not such weeks are or
were consecutive within either the current or the preceding year, has
or had in employment, and/or has incurred liability for wages
payable to, one (1) or more individuals (irrespective of whether the
same individual or individuals are or were employed in each such
day) or any employing unit which in any calendar quarter in either
the current or preceding calendar year paid for service in
employment wages of one thousand five hundred dollars ($1,500) or
more, except as provided in IC 22-4-7-2(h), (e), and (i). For the
purpose of this definition, if any week includes both December 31,
and January 1, the days up to January 1 shall be deemed one (1)
calendar week and the days beginning January 1 another such week.
For purposes of this section, "employment" shall include services
which would constitute employment but for the fact that such
services are deemed to be performed entirely within another state
pursuant to an election under an arrangement entered into by the
board (pursuant to IC 22-4-22) and an agency charged with the
administration of any other state or federal unemployment
compensation law. (Formerly: Acts 1947, c.208, s.701; Acts 1955, c.317, s.2; Acts 1967,
c.310, s.9; Acts 1971, P.L.355, SEC.11.) As amended by Acts 1977,
P.L.262, SEC.11.
IC 22-4-7-2 "Employer" further defined
Sec. 2. "Employer" also means the following:
(a) Any employing unit whether or not an employing unit at the
time of the acquisition which acquires the organization, trade, or
business within this state of another which at the time of such
acquisition is an employer subject to this article, and any employing
unit whether or not an employing unit at the time of the acquisition
which acquires substantially all the assets within this state of such an
employer used in or in connection with the operation of such trade
or business, if the acquisition of substantially all such assets of such
trade or business results in or is used in the operation or continuance
of an organization, trade, or business.
(b) Any employing unit (whether or not an employing unit at the
time of acquisition) which acquires a distinct and segregable portion
of the organization, trade, or business within this state of another
employing unit which at the time of such acquisition is an employer
subject to this article only if the employment experience of the
disposing employing unit combined with the employment of its
predecessor or predecessors would have qualified such employing
unit under section 1 of this chapter if the portion acquired had
constituted its entire organization, trade, or business and the
acquisition results in the operation or continuance of an organization,
trade, or business.
(c) Any employing unit which, having become an employer under
section 1, 2(a), 2(b), 2(d), 2(f), or 2(h) of this chapter, has not ceased
to be an employer by compliance with the provisions of IC 22-4-9-2
and IC 22-4-9-3.
(d) For the effective period of its election pursuant to IC 22-4-9-4
or IC 22-4-9-5, any other employing unit which has elected to
become fully subject to this article.
(e) Any employing unit for which service in employment as
defined in IC 22-4-8-2(l) is performed. In determining whether an
employing unit for which service other than agricultural labor is also
performed is an employer under sections 1 or 2 of this chapter, the
wages earned or the employment of an employee performing service
in agricultural labor may not be taken into account. If an employing
unit is determined an employer of agricultural labor, the employing
unit shall be determined an employer for the purposes of section 1 of
this chapter.
(f) Any employing unit not an employer by reason of any other
paragraph of section 2(a) through 2(e) of this chapter inclusive, for
which within either the current or preceding calendar year services
in employment are or were performed with respect to which such
employing unit is liable for any federal tax against which credit may
be taken for contributions required to be paid into a state
unemployment insurance fund; or which, as a condition for approval
of this article for full tax credit against the tax imposed by the
Federal Unemployment Tax Act, is required, pursuant to such Act,
to be an "employer" under this article; however, an employing unit
subject to contribution solely because of the terms of this subsection
may file a written application to cover and insure the employing
unit's employees under the unemployment insurance law of another
jurisdiction. Upon approval of such application by the department,
the employing unit shall not be deemed to be an employer and such
service shall not be deemed employment under this article.
(g) Any employing unit for which service in employment, as
defined in IC 22-4-8-2(i) or IC 22-4-8-2(i)(1), is performed.
(h) Any employing unit for which service in employment, as
defined in IC 22-4-8-2(j), is performed.
(i) Any employing unit for which service in employment as
defined in IC 22-4-8-2(m) is performed. In determining whether an
employing unit for which service other than domestic service is also
performed is an employer under sections 1 or 2 of this chapter, the
wages earned or the employment of an employee performing
domestic service may not be taken into account. (Formerly: Acts 1947, c.208, s.702; Acts 1951, c.295, s.3; Acts 1967,
c.310, s.10; Acts 1971, P.L.355, SEC.12.) As amended by Acts 1977,
P.L.262, SEC.12; P.L.108-2006, SEC.5.
IC 22-4-7-3 "Seasonal employer"; "seasonal determination"
Sec. 3. (a) As used in this article, "seasonal employer" means an
employer that, because of climatic conditions or the seasonal nature
of a product or service, customarily operates all or a portion of its
business only during a regularly recurring period or periods of less
than twenty-six (26) weeks for all seasonal periods during a calendar
year. An employer may be a seasonal employer with respect to a
portion of its business only if that portion, under the usual and
customary practice in the industry, is identifiable as a functionally
distinct operation.
(b) As used in this article, "seasonal determination" means a
decision made by the department after application on prescribed
forms as to the seasonal nature of the employer, the normal seasonal
period or periods of the employer, and the seasonal operation of the
employer covered by such determination. As added by P.L.228-1983, SEC.1. Amended by P.L.18-1987,
SEC.26.
IC 22-4-7-1 Definition
Sec. 1. Prior to January 1, 1978, "employer" means any employing
unit which for some portion of a day, but not necessarily
simultaneously, in each of twenty (20) different weeks, whether or
not such weeks are or were consecutive within either the current or
preceding calendar year, has or had in employment, and/or has
incurred liability for wages payable to one (1) or more individuals
(irrespective of whether the same individuals are or were employed
in each such day), or any employing unit which in any calendar
quarter in either the current or preceding calendar year paid for
service in employment wages of one thousand five hundred dollars
($1,500) or more, except as provided in IC 22-4-7-2(h). Subsequent
to December 31, 1977, "employer" means any employing unit which
for some portion of a day, but not necessarily simultaneously, in each
of twenty (20) different weeks, whether or not such weeks are or
were consecutive within either the current or the preceding year, has
or had in employment, and/or has incurred liability for wages
payable to, one (1) or more individuals (irrespective of whether the
same individual or individuals are or were employed in each such
day) or any employing unit which in any calendar quarter in either
the current or preceding calendar year paid for service in
employment wages of one thousand five hundred dollars ($1,500) or
more, except as provided in IC 22-4-7-2(h), (e), and (i). For the
purpose of this definition, if any week includes both December 31,
and January 1, the days up to January 1 shall be deemed one (1)
calendar week and the days beginning January 1 another such week.
For purposes of this section, "employment" shall include services
which would constitute employment but for the fact that such
services are deemed to be performed entirely within another state
pursuant to an election under an arrangement entered into by the
board (pursuant to IC 22-4-22) and an agency charged with the
administration of any other state or federal unemployment
compensation law. (Formerly: Acts 1947, c.208, s.701; Acts 1955, c.317, s.2; Acts 1967,
c.310, s.9; Acts 1971, P.L.355, SEC.11.) As amended by Acts 1977,
P.L.262, SEC.11.
IC 22-4-7-2 "Employer" further defined
Sec. 2. "Employer" also means the following:
(a) Any employing unit whether or not an employing unit at the
time of the acquisition which acquires the organization, trade, or
business within this state of another which at the time of such
acquisition is an employer subject to this article, and any employing
unit whether or not an employing unit at the time of the acquisition
which acquires substantially all the assets within this state of such an
employer used in or in connection with the operation of such trade
or business, if the acquisition of substantially all such assets of such
trade or business results in or is used in the operation or continuance
of an organization, trade, or business.
(b) Any employing unit (whether or not an employing unit at the
time of acquisition) which acquires a distinct and segregable portion
of the organization, trade, or business within this state of another
employing unit which at the time of such acquisition is an employer
subject to this article only if the employment experience of the
disposing employing unit combined with the employment of its
predecessor or predecessors would have qualified such employing
unit under section 1 of this chapter if the portion acquired had
constituted its entire organization, trade, or business and the
acquisition results in the operation or continuance of an organization,
trade, or business.
(c) Any employing unit which, having become an employer under
section 1, 2(a), 2(b), 2(d), 2(f), or 2(h) of this chapter, has not ceased
to be an employer by compliance with the provisions of IC 22-4-9-2
and IC 22-4-9-3.
(d) For the effective period of its election pursuant to IC 22-4-9-4
or IC 22-4-9-5, any other employing unit which has elected to
become fully subject to this article.
(e) Any employing unit for which service in employment as
defined in IC 22-4-8-2(l) is performed. In determining whether an
employing unit for which service other than agricultural labor is also
performed is an employer under sections 1 or 2 of this chapter, the
wages earned or the employment of an employee performing service
in agricultural labor may not be taken into account. If an employing
unit is determined an employer of agricultural labor, the employing
unit shall be determined an employer for the purposes of section 1 of
this chapter.
(f) Any employing unit not an employer by reason of any other
paragraph of section 2(a) through 2(e) of this chapter inclusive, for
which within either the current or preceding calendar year services
in employment are or were performed with respect to which such
employing unit is liable for any federal tax against which credit may
be taken for contributions required to be paid into a state
unemployment insurance fund; or which, as a condition for approval
of this article for full tax credit against the tax imposed by the
Federal Unemployment Tax Act, is required, pursuant to such Act,
to be an "employer" under this article; however, an employing unit
subject to contribution solely because of the terms of this subsection
may file a written application to cover and insure the employing
unit's employees under the unemployment insurance law of another
jurisdiction. Upon approval of such application by the department,
the employing unit shall not be deemed to be an employer and such
service shall not be deemed employment under this article.
(g) Any employing unit for which service in employment, as
defined in IC 22-4-8-2(i) or IC 22-4-8-2(i)(1), is performed.
(h) Any employing unit for which service in employment, as
defined in IC 22-4-8-2(j), is performed.
(i) Any employing unit for which service in employment as
defined in IC 22-4-8-2(m) is performed. In determining whether an
employing unit for which service other than domestic service is also
performed is an employer under sections 1 or 2 of this chapter, the
wages earned or the employment of an employee performing
domestic service may not be taken into account. (Formerly: Acts 1947, c.208, s.702; Acts 1951, c.295, s.3; Acts 1967,
c.310, s.10; Acts 1971, P.L.355, SEC.12.) As amended by Acts 1977,
P.L.262, SEC.12; P.L.108-2006, SEC.5.
IC 22-4-7-3 "Seasonal employer"; "seasonal determination"
Sec. 3. (a) As used in this article, "seasonal employer" means an
employer that, because of climatic conditions or the seasonal nature
of a product or service, customarily operates all or a portion of its
business only during a regularly recurring period or periods of less
than twenty-six (26) weeks for all seasonal periods during a calendar
year. An employer may be a seasonal employer with respect to a
portion of its business only if that portion, under the usual and
customary practice in the industry, is identifiable as a functionally
distinct operation.
(b) As used in this article, "seasonal determination" means a
decision made by the department after application on prescribed
forms as to the seasonal nature of the employer, the normal seasonal
period or periods of the employer, and the seasonal operation of the
employer covered by such determination. As added by P.L.228-1983, SEC.1. Amended by P.L.18-1987,
SEC.26.
