IC 22-4-9
Chapter 9. Period, Election, and Termination of Employer's
Coverage
IC 22-4-9-1 Duration of period
Sec. 1. Any employing unit which is or becomes an employer
subject to this article within any calendar year shall be subject to this
article during the whole of such calendar year, except as is otherwise
provided in section 3 of this chapter. (Formerly: Acts 1947, c.208, s.901; Acts 1951, c.295, s.5.) As
amended by P.L.144-1986, SEC.97.
IC 22-4-9-2 Application for termination of coverage
Sec. 2. Except as otherwise provided in sections 4 and 5 of this
chapter, IC 22-4-7-2(f), and IC 22-4-11.5, an employing unit shall
cease to be an employer subject to this article only as of January 1 of
any calendar year, if it files with the commissioner, prior to January
31 of such year, a written application for termination of coverage,
and the commissioner finds that the employment experience of the
employer within the preceding calendar year was not sufficient to
qualify an employing unit as an employer under IC 22-4-7-1 and
IC 22-4-7-2. (Formerly: Acts 1947, c.208, s.902; Acts 1951, c.295, s.6.) As
amended by Acts 1977, P.L.262, SEC.15; P.L.18-1987, SEC.30;
P.L.21-1995, SEC.68; P.L.98-2005, SEC.3.
IC 22-4-9-3 Successor employers; period of coverage
Sec. 3. (a) This section is subject to the provisions of
IC 22-4-11.5.
(b) Any employer subject to this article as successor to an
employer pursuant to the provisions of IC 22-4-7-2(a) or
IC 22-4-7-2(b) shall cease to be an employer at the end of the year in
which the acquisition occurs only if the department finds that within
such calendar year the employment experience of the predecessor
prior to the date of disposition combined with the employment
experience of the successor subsequent to the date of acquisition
would not be sufficient to qualify the successor employer as an
employer under the provisions of IC 22-4-7-1. No such successor
employer may cease to be an employer subject to this article at the
end of the first year of the current period of coverage of the
predecessor employer. If all of the resources and liabilities of the
experience account of an employer are assumed by another in
accordance with the provisions of IC 22-4-10-6 or IC 22-4-10-7, such
employer's status as employer and under this article is hereby
terminated unless and until such employer subsequently qualifies
under the provisions of IC 22-4-7-1 or IC 22-4-7-2 or elects to
become an employer under sections 4 or 5 of this chapter.
(c) If no application for termination, as herein provided, is filed
by an employer and four (4) full calendar years have elapsed since
any contributions have become payable from such employer, then
and in such cases the department may terminate such employer's
experience account. (Formerly: Acts 1947, c.208, s.903; Acts 1951, c.295, s.7; Acts 1957,
c.299, s.14; Acts 1971, P.L.355, SEC.16.) As amended by
P.L.98-2005, SEC.4; P.L.108-2006, SEC.8.
IC 22-4-9-4 Election of coverage for two years
Sec. 4. Any employing unit not otherwise subject to this article
which files with the department its written election to become an
employer subject to this article for not less than two (2) calendar
years shall, with the written approval of such election by the
department, become an employer subject to this article to the same
extent as all other employers as of the date stated in such approval.
However, the voluntary election of any such employer shall become
inoperative if such employing unit becomes an employer by reason
of IC 22-4-7-1. (Formerly: Acts 1947, c.208, s.904.) As amended by P.L.144-1986,
SEC.98; P.L.108-2006, SEC.9.
IC 22-4-9-5 Services specifically excluded; election of coverage for two years
Sec. 5. An employing unit for which services, as specifically
excluded by IC 22-4-8-3 or IC 22-4-8-3.5, are performed, may file
with the commissioner its written election to consider all such
services for such employing unit in one (1) or more distinct
establishments, as employment for all purposes of this article for not
less than two (2) calendar years. Upon written approval of such
election by the commissioner, such services shall be deemed to
constitute employment subject to this article as of the date stated in
such approval and shall cease to be deemed employment subject
hereto as of January 1 of any calendar year subsequent to such two
(2) calendar years only if prior to January 31 it has filed with the
commissioner a written notice to that effect. (Formerly: Acts 1947, c.208, s.905; Acts 1971, P.L.355, SEC.17.) As
amended by Acts 1977, P.L.262, SEC.16; P.L.18-1987, SEC.31;
P.L.21-1995, SEC.69; P.L.98-2005, SEC.5.
IC 22-4-9-6 Rights of employees; claims; informational material; display
Sec. 6. Every employer subject to this article or who has ceased
to be subject to this article pursuant to section 2 of this chapter shall
post and maintain printed notices thereof on its premises of such
design, in such numbers, and at such places as the board may
determine to be necessary to give such notice to persons in its service
and may furnish for such purposes. Such employer shall also cause
to be distributed to employees any booklets, pamphlets, leaflets, or
other literature or materials supplied and furnished to such employer
by the department and which contain instructions to employees on
the filing of claims or which relate to the rights of employees under
this article and are deemed by the board to promote the proper and
efficient administration of this article. (Formerly: Acts 1947, c.208, s.906; Acts 1955, c.317, s.3.) As
amended by P.L.144-1986, SEC.99; P.L.18-1987, SEC.32.
IC 22-4-9
Chapter 9. Period, Election, and Termination of Employer's
Coverage
IC 22-4-9-1 Duration of period
Sec. 1. Any employing unit which is or becomes an employer
subject to this article within any calendar year shall be subject to this
article during the whole of such calendar year, except as is otherwise
provided in section 3 of this chapter. (Formerly: Acts 1947, c.208, s.901; Acts 1951, c.295, s.5.) As
amended by P.L.144-1986, SEC.97.
IC 22-4-9-2 Application for termination of coverage
Sec. 2. Except as otherwise provided in sections 4 and 5 of this
chapter, IC 22-4-7-2(f), and IC 22-4-11.5, an employing unit shall
cease to be an employer subject to this article only as of January 1 of
any calendar year, if it files with the commissioner, prior to January
31 of such year, a written application for termination of coverage,
and the commissioner finds that the employment experience of the
employer within the preceding calendar year was not sufficient to
qualify an employing unit as an employer under IC 22-4-7-1 and
IC 22-4-7-2. (Formerly: Acts 1947, c.208, s.902; Acts 1951, c.295, s.6.) As
amended by Acts 1977, P.L.262, SEC.15; P.L.18-1987, SEC.30;
P.L.21-1995, SEC.68; P.L.98-2005, SEC.3.
IC 22-4-9-3 Successor employers; period of coverage
Sec. 3. (a) This section is subject to the provisions of
IC 22-4-11.5.
(b) Any employer subject to this article as successor to an
employer pursuant to the provisions of IC 22-4-7-2(a) or
IC 22-4-7-2(b) shall cease to be an employer at the end of the year in
which the acquisition occurs only if the department finds that within
such calendar year the employment experience of the predecessor
prior to the date of disposition combined with the employment
experience of the successor subsequent to the date of acquisition
would not be sufficient to qualify the successor employer as an
employer under the provisions of IC 22-4-7-1. No such successor
employer may cease to be an employer subject to this article at the
end of the first year of the current period of coverage of the
predecessor employer. If all of the resources and liabilities of the
experience account of an employer are assumed by another in
accordance with the provisions of IC 22-4-10-6 or IC 22-4-10-7, such
employer's status as employer and under this article is hereby
terminated unless and until such employer subsequently qualifies
under the provisions of IC 22-4-7-1 or IC 22-4-7-2 or elects to
become an employer under sections 4 or 5 of this chapter.
(c) If no application for termination, as herein provided, is filed
by an employer and four (4) full calendar years have elapsed since
any contributions have become payable from such employer, then
and in such cases the department may terminate such employer's
experience account. (Formerly: Acts 1947, c.208, s.903; Acts 1951, c.295, s.7; Acts 1957,
c.299, s.14; Acts 1971, P.L.355, SEC.16.) As amended by
P.L.98-2005, SEC.4; P.L.108-2006, SEC.8.
IC 22-4-9-4 Election of coverage for two years
Sec. 4. Any employing unit not otherwise subject to this article
which files with the department its written election to become an
employer subject to this article for not less than two (2) calendar
years shall, with the written approval of such election by the
department, become an employer subject to this article to the same
extent as all other employers as of the date stated in such approval.
However, the voluntary election of any such employer shall become
inoperative if such employing unit becomes an employer by reason
of IC 22-4-7-1. (Formerly: Acts 1947, c.208, s.904.) As amended by P.L.144-1986,
SEC.98; P.L.108-2006, SEC.9.
IC 22-4-9-5 Services specifically excluded; election of coverage for two years
Sec. 5. An employing unit for which services, as specifically
excluded by IC 22-4-8-3 or IC 22-4-8-3.5, are performed, may file
with the commissioner its written election to consider all such
services for such employing unit in one (1) or more distinct
establishments, as employment for all purposes of this article for not
less than two (2) calendar years. Upon written approval of such
election by the commissioner, such services shall be deemed to
constitute employment subject to this article as of the date stated in
such approval and shall cease to be deemed employment subject
hereto as of January 1 of any calendar year subsequent to such two
(2) calendar years only if prior to January 31 it has filed with the
commissioner a written notice to that effect. (Formerly: Acts 1947, c.208, s.905; Acts 1971, P.L.355, SEC.17.) As
amended by Acts 1977, P.L.262, SEC.16; P.L.18-1987, SEC.31;
P.L.21-1995, SEC.69; P.L.98-2005, SEC.5.
IC 22-4-9-6 Rights of employees; claims; informational material; display
Sec. 6. Every employer subject to this article or who has ceased
to be subject to this article pursuant to section 2 of this chapter shall
post and maintain printed notices thereof on its premises of such
design, in such numbers, and at such places as the board may
determine to be necessary to give such notice to persons in its service
and may furnish for such purposes. Such employer shall also cause
to be distributed to employees any booklets, pamphlets, leaflets, or
other literature or materials supplied and furnished to such employer
by the department and which contain instructions to employees on
the filing of claims or which relate to the rights of employees under
this article and are deemed by the board to promote the proper and
efficient administration of this article. (Formerly: Acts 1947, c.208, s.906; Acts 1955, c.317, s.3.) As
amended by P.L.144-1986, SEC.99; P.L.18-1987, SEC.32.
IC 22-4-9
Chapter 9. Period, Election, and Termination of Employer's
Coverage
IC 22-4-9-1 Duration of period
Sec. 1. Any employing unit which is or becomes an employer
subject to this article within any calendar year shall be subject to this
article during the whole of such calendar year, except as is otherwise
provided in section 3 of this chapter. (Formerly: Acts 1947, c.208, s.901; Acts 1951, c.295, s.5.) As
amended by P.L.144-1986, SEC.97.
IC 22-4-9-2 Application for termination of coverage
Sec. 2. Except as otherwise provided in sections 4 and 5 of this
chapter, IC 22-4-7-2(f), and IC 22-4-11.5, an employing unit shall
cease to be an employer subject to this article only as of January 1 of
any calendar year, if it files with the commissioner, prior to January
31 of such year, a written application for termination of coverage,
and the commissioner finds that the employment experience of the
employer within the preceding calendar year was not sufficient to
qualify an employing unit as an employer under IC 22-4-7-1 and
IC 22-4-7-2. (Formerly: Acts 1947, c.208, s.902; Acts 1951, c.295, s.6.) As
amended by Acts 1977, P.L.262, SEC.15; P.L.18-1987, SEC.30;
P.L.21-1995, SEC.68; P.L.98-2005, SEC.3.
IC 22-4-9-3 Successor employers; period of coverage
Sec. 3. (a) This section is subject to the provisions of
IC 22-4-11.5.
(b) Any employer subject to this article as successor to an
employer pursuant to the provisions of IC 22-4-7-2(a) or
IC 22-4-7-2(b) shall cease to be an employer at the end of the year in
which the acquisition occurs only if the department finds that within
such calendar year the employment experience of the predecessor
prior to the date of disposition combined with the employment
experience of the successor subsequent to the date of acquisition
would not be sufficient to qualify the successor employer as an
employer under the provisions of IC 22-4-7-1. No such successor
employer may cease to be an employer subject to this article at the
end of the first year of the current period of coverage of the
predecessor employer. If all of the resources and liabilities of the
experience account of an employer are assumed by another in
accordance with the provisions of IC 22-4-10-6 or IC 22-4-10-7, such
employer's status as employer and under this article is hereby
terminated unless and until such employer subsequently qualifies
under the provisions of IC 22-4-7-1 or IC 22-4-7-2 or elects to
become an employer under sections 4 or 5 of this chapter.
(c) If no application for termination, as herein provided, is filed
by an employer and four (4) full calendar years have elapsed since
any contributions have become payable from such employer, then
and in such cases the department may terminate such employer's
experience account. (Formerly: Acts 1947, c.208, s.903; Acts 1951, c.295, s.7; Acts 1957,
c.299, s.14; Acts 1971, P.L.355, SEC.16.) As amended by
P.L.98-2005, SEC.4; P.L.108-2006, SEC.8.
IC 22-4-9-4 Election of coverage for two years
Sec. 4. Any employing unit not otherwise subject to this article
which files with the department its written election to become an
employer subject to this article for not less than two (2) calendar
years shall, with the written approval of such election by the
department, become an employer subject to this article to the same
extent as all other employers as of the date stated in such approval.
However, the voluntary election of any such employer shall become
inoperative if such employing unit becomes an employer by reason
of IC 22-4-7-1. (Formerly: Acts 1947, c.208, s.904.) As amended by P.L.144-1986,
SEC.98; P.L.108-2006, SEC.9.
IC 22-4-9-5 Services specifically excluded; election of coverage for two years
Sec. 5. An employing unit for which services, as specifically
excluded by IC 22-4-8-3 or IC 22-4-8-3.5, are performed, may file
with the commissioner its written election to consider all such
services for such employing unit in one (1) or more distinct
establishments, as employment for all purposes of this article for not
less than two (2) calendar years. Upon written approval of such
election by the commissioner, such services shall be deemed to
constitute employment subject to this article as of the date stated in
such approval and shall cease to be deemed employment subject
hereto as of January 1 of any calendar year subsequent to such two
(2) calendar years only if prior to January 31 it has filed with the
commissioner a written notice to that effect. (Formerly: Acts 1947, c.208, s.905; Acts 1971, P.L.355, SEC.17.) As
amended by Acts 1977, P.L.262, SEC.16; P.L.18-1987, SEC.31;
P.L.21-1995, SEC.69; P.L.98-2005, SEC.5.
IC 22-4-9-6 Rights of employees; claims; informational material; display
Sec. 6. Every employer subject to this article or who has ceased
to be subject to this article pursuant to section 2 of this chapter shall
post and maintain printed notices thereof on its premises of such
design, in such numbers, and at such places as the board may
determine to be necessary to give such notice to persons in its service
and may furnish for such purposes. Such employer shall also cause
to be distributed to employees any booklets, pamphlets, leaflets, or
other literature or materials supplied and furnished to such employer
by the department and which contain instructions to employees on
the filing of claims or which relate to the rights of employees under
this article and are deemed by the board to promote the proper and
efficient administration of this article. (Formerly: Acts 1947, c.208, s.906; Acts 1955, c.317, s.3.) As
amended by P.L.144-1986, SEC.99; P.L.18-1987, SEC.32.
