CHAPTER 11. EMPLOYER EXPERIENCE ACCOUNTS
IC 22-4-11
Chapter 11. Employer Experience Accounts
IC 22-4-11-1
Experience account; charging
Sec. 1. (a) For the purpose of charging employers' experience orreimbursable accounts with regular benefits paid subsequent to July3, 1971, to any eligible individual but except as provided inIC 22-4-22 and subsection (f), such benefits paid shall be chargedproportionately against the experience or reimbursable accounts ofthe individual's employers in the individual's base period (on thebasis of total wage credits established in such base period) againstwhose accounts the maximum charges specified in this section shallnot have been previously made. Such charges shall be made in theinverse chronological order in which the wage credits of suchindividuals were established. However, when an individual's claimhas been computed for the purpose of determining the individual'sregular benefit rights, maximum regular benefit amount, and theproportion of such maximum amount to be charged to the experienceor reimbursable accounts of respective chargeable employers in thebase period, the experience or reimbursable account of any employercharged with regular benefits paid shall not be credited or recreditedwith any portion of such maximum amount because of any portionof such individual's wage credits remaining uncharged at theexpiration of the individual's benefit period. The maximum socharged against the account of any employer shall not exceedtwenty-eight percent (28%) of the total wage credits of suchindividual with each such employer with which wage credits wereestablished during such individual's base period. Benefits paid underprovisions of IC 22-4-22-3 in excess of the amount that the claimantwould have been monetarily eligible for under other provisions ofthis article shall be paid from the fund and not charged to theexperience account of any employer. This exception shall not applyto those employers electing to make payments in lieu of contributionswho shall be charged for the full amount of regular benefit paymentsand the part of benefits not reimbursed by the federal governmentunder the Federal-State Extended Unemployment Compensation Actof 1970 that are attributable to service in their employ. Irrespectiveof the twenty-eight percent (28%) maximum limitation provided forin this section, the part of benefits not reimbursed by the federalgovernment under the Federal-State Extended UnemploymentCompensation Act of 1970 paid to an eligible individual based onservice with a governmental entity of this state or its politicalsubdivisions shall be charged to the experience or reimbursableaccounts of the employers, and the part of benefits not reimbursed bythe federal government under the Federal-State ExtendedUnemployment Compensation Act of 1970 paid to an eligibleindividual shall be charged to the experience or reimbursableaccounts of the individual's employers in the individual's base period,other than governmental entities of this state or its political
subdivisions, in the same proportion and sequence as are provided inthis section for regular benefits paid. Additional benefits paid underIC 22-4-12-4(c) and benefits paid under IC 22-4-15-1(c)(8) shall:
(1) be paid from the fund; and
(2) not be charged to the experience account or thereimbursable account of any employer.
(b) If the aggregate of wages paid to an individual by two (2) ormore employers during the same calendar quarter exceeds themaximum wage credits (as defined in IC 22-4-4-3) then theexperience or reimbursable account of each such employer shall becharged in the ratio which the amount of wage credits from suchemployer bears to the total amount of wage credits during the baseperiod.
(c) When wage records show that an individual has beenemployed by two (2) or more employers during the same calendarquarter of the base period but do not indicate both that suchemployment was consecutive and the order of sequence thereof, thenand in such cases it shall be deemed that the employer with whomthe individual established a plurality of wage credits in such calendarquarter is the most recent employer in such quarter and its experienceor reimbursable account shall be first charged with benefits paid tosuch individual. The experience or reimbursable account of theemployer with whom the next highest amount of wage credits wereestablished shall be charged secondly and the experience orreimbursable accounts of other employers during such quarters, ifany, shall likewise be charged in order according to plurality of wagecredits established by such individual.
(d) Except as provided in subsection (f), if an individual:
(1) voluntarily leaves an employer without good cause inconnection with the work; or
(2) is discharged from an employer for just cause;
wage credits earned with the employer from whom the employee hasseparated under these conditions shall be used to compute theclaimant's eligibility for benefits, but charges based on such wagecredits shall be paid from the fund and not charged to the experienceaccount of any employer. However, this exception shall not apply tothose employers who elect to make payments in lieu of contributions,who shall be charged for all benefit payments which are attributableto service in their employ.
(e) Any nonprofit organization which elects to make payments inlieu of contributions into the unemployment compensation fund asprovided in this article is not liable to make the payments withrespect to the benefits paid to any individual whose base periodwages include wages for previously uncovered services as defined inIC 22-4-4-4, nor is the experience account of any other employerliable for charges for benefits paid the individual to the extent thatthe unemployment compensation fund is reimbursed for thesebenefits pursuant to Section 121 of P.L.94-566. Payments whichotherwise would have been chargeable to the reimbursable orcontributing employers shall be charged to the fund. (f) If an individual:
(1) earns wages during the individual's base period throughemployment with two (2) or more employers concurrently;
(2) is separated from work by one (1) of the employers forreasons that would not result in disqualification underIC 22-4-15-1; and
(3) continues to work for one (1) or more of the other employersafter the end of the base period and continues to work duringthe applicable benefit year on substantially the same basis asduring the base period;
wage credits earned with the base period employers shall be used tocompute the claimant's eligibility for benefits, but charges based onthe wage credits from the employer who continues to employ theindividual shall be charged to the experience or reimbursable accountof the separating employer.
(g) Subsection (f) does not affect the eligibility of a claimant whootherwise qualifies for benefits nor the computation of benefits.
(h) Unemployment benefits paid shall not be charged to theexperience account of a base period employer when the claimant'sunemployment from the employer was a direct result of thecondemnation of property by a municipal corporation (as defined inIC 36-1-2-10), the state, or the federal government, a fire, a flood, oran act of nature, when at least fifty percent (50%) of the employer'semployees, including the claimant, became unemployed as a result.This exception does not apply when the unemployment was anintentional result of the employer or a person acting on behalf of theemployer.
(Formerly: Acts 1947, c.208, s.1101; Acts 1965, c.190, s.4; Acts1967, c.310, s.13; Acts 1971, P.L.355, SEC.23; Acts 1973, P.L.239,SEC.3.) As amended by Acts 1976, P.L.114, SEC.2; Acts 1977,P.L.262, SEC.18; P.L.227-1983, SEC.4; P.L.80-1990, SEC.10;P.L.172-1991, SEC.1; P.L.202-1993, SEC.3; P.L.290-2001, SEC.2;P.L.189-2003, SEC.1; P.L.175-2009, SEC.11.
IC 22-4-11-2 Version a
Experience account; debit balance; rate of contribution; deposits
Note: This version of section amended by P.L.110-2010, SEC.26.See also following version of this section amended by P.L.1-2010,SEC.86.
Sec. 2. (a) Except as provided in IC 22-4-11.5, the departmentshall for each year determine the contribution rate applicable to eachemployer.
(b) The balance shall include contributions with respect to theperiod ending on the computation date and actually paid on or beforeJuly 31 immediately following the computation date and benefitsactually paid on or before the computation date and shall also includeany voluntary payments made in accordance with IC 22-4-10-5 orIC 22-4-10-5.5(1) (repealed) for each calendar year, an employer'srate shall be determined in accordance with the rate schedules insection 3.3 or 3.5 of this chapter; and (2) for each calendar year, an employer's rate shall be two andseven-tenths percent (2.7%) before January 1, 2011, and twoand five-tenths percent (2.5%) after December 31, 2010, exceptas otherwise provided in IC 22-4-37-3, unless and until:
(A) the employer has been subject to this article throughoutthe thirty-six (36) consecutive calendar months immediatelypreceding the computation date; and
(B) there has been some annual payroll in each of the three(3) twelve (12) month periods immediately preceding thecomputation date.
(c) This subsection applies before January 1, 2011. In addition tothe conditions and requirements set forth and provided in subsection(b)(2)(A) and (b)(2)(B), an employer's rate shall not be less than fiveand six-tenths percent (5.6%) unless all required contribution andwage reports have been filed within thirty-one (31) days followingthe computation date and all contributions, penalties, and interest dueand owing by the employer or the employer's predecessors forperiods prior to and including the computation date have been paid:
(1) within thirty-one (31) days following the computation date;or
(2) within ten (10) days after the department has given theemployer a written notice by registered mail to the employer'slast known address of:
(A) the delinquency; or
(B) failure to file the reports;
whichever is the later date.
The board or the board's designee may waive the imposition of ratesunder this subsection if the board finds the employer's failure to meetthe deadlines was for excusable cause. The department shall givewritten notice to the employer before this additional condition orrequirement shall apply.
(d) This subsection applies after December 31, 2010. In additionto the conditions and requirements set forth and provided insubsection (b)(2)(A) and (b)(2)(B), an employer's rate is equal to thesum of the employer's contribution rate determined under this articleplus two percent (2%) unless all required contributions and wagereports have been filed within thirty-one (31) days following thecomputation date and all contributions, penalties, and interest dueand owing by the employer or the employer's predecessor for periodsbefore and including the computation date have been paid:
(1) within thirty-one (31) days following the computation date;or
(2) within ten (10) days after the department has given theemployer a written notice by registered mail to the employer'slast known address of:
(A) the delinquency; or
(B) failure to file the reports;
whichever is the later date. The board or the board's designee maywaive the imposition of rates under this subsection if the board findsthe employer's failure to meet the deadlines was for excusable cause.
The department shall give written notice to the employer before thisadditional condition or requirement shall apply.
(e) However, if the employer is the state or a political subdivisionof the state or any instrumentality of a state or a political subdivision,or any instrumentality which is wholly owned by the state and one(1) or more other states or political subdivisions, the employer maycontribute at a rate of:
(1) one percent (1%), before January 1, 2011; or
(2) one and six-tenths percent (1.6%), after December 31, 2010;
until it has been subject to this article throughout the thirty-six (36)consecutive calendar months immediately preceding the computationdate.
(f) On the computation date every employer who had taxablewages in the previous calendar year shall have the employer'sexperience account charged with the amount determined under thefollowing formula:
STEP ONE: Divide:
(A) the employer's taxable wages for the preceding calendaryear; by
(B) the total taxable wages for the preceding calendar year.
STEP TWO: Multiply the quotient determined under STEPONE by the total amount of benefits charged to the fund undersection 1 of this chapter.
(g) One (1) percentage point of the rate imposed under subsection(c) or (d), or the amount of the employer's payment that isattributable to the increase in the contribution rate, whichever is less,shall be imposed as a penalty that is due and shall be deposited uponcollection into the special employment and training services fundestablished under IC 22-4-25-1. The remainder of the contributionspaid by an employer pursuant to the maximum rate shall be:
(1) considered a contribution for the purposes of this article;and
(2) deposited in the unemployment insurance benefit fundestablished under IC 22-4-26.
(Formerly: Acts 1947, c.208, s.1102; Acts 1953, c.177, s.12; Acts1955, c.317, s.6; Acts 1965, c.190, s.5; Acts 1967, c.310, s.14; Acts1971, P.L.355, SEC.24.) As amended by Acts 1977, P.L.262, SEC.19;P.L.227-1983, SEC.5; P.L.225-1985, SEC.2; P.L.34-1985, SEC.4;P.L.20-1986, SEC.6; P.L.18-1987, SEC.37; P.L.80-1990, SEC.11;P.L.1-1992, SEC.107; P.L.105-1994, SEC.2; P.L.21-1995, SEC.73;P.L.179-1999, SEC.1; P.L.98-2005, SEC.8; P.L.108-2006, SEC.15;P.L.175-2009, SEC.12; P.L.110-2010, SEC.26.
IC 22-4-11-2 Version b
Experience account; debit balance; rate of contribution; deposits
Note: This version of section amended by P.L.1-2010, SEC.86.See also preceding version of this section amended by P.L.110-2010,SEC.26.
Sec. 2. (a) Except as provided in IC 22-4-11.5, the departmentshall for each year determine the contribution rate applicable to each
employer.
(b) The balance shall include contributions with respect to theperiod ending on the computation date and actually paid on or beforeJuly 31 immediately following the computation date and benefitsactually paid on or before the computation date and shall also includeany voluntary payments made in accordance with IC 22-4-10-5 orIC 22-4-10-5.5:
(1) for each calendar year, an employer's rate shall bedetermined in accordance with the rate schedules in section 3.3or 3.5 of this chapter; and
(2) for each calendar year, an employer's rate shall be two andseven-tenths percent (2.7%) before January 1, 2010, and twoand five-tenths percent (2.5%) after December 31, 2009, exceptas otherwise provided in IC 22-4-37-3, unless and until:
(A) the employer has been subject to this article throughoutthe thirty-six (36) consecutive calendar months immediatelypreceding the computation date; and
(B) there has been some annual payroll in each of the three(3) twelve (12) month periods immediately preceding thecomputation date.
(c) This subsection applies before January 1, 2010. In addition tothe conditions and requirements set forth and provided in subsection(b)(2)(A) and (b)(2)(B), an employer's rate shall not be less than fiveand six-tenths percent (5.6%) unless all required contribution andwage reports have been filed within thirty-one (31) days followingthe computation date and all contributions, penalties, and interest dueand owing by the employer or the employer's predecessors forperiods prior to and including the computation date have been paid:
(1) within thirty-one (31) days following the computation date;or
(2) within ten (10) days after the department has given theemployer a written notice by registered mail to the employer'slast known address of:
(A) the delinquency; or
(B) failure to file the reports;
whichever is the later date.
The board or the board's designee may waive the imposition of ratesunder this subsection if the board finds the employer's failure to meetthe deadlines was for excusable cause. The department shall givewritten notice to the employer before this additional condition orrequirement shall apply.
(d) This subsection applies after December 31, 2009. In additionto the conditions and requirements set forth and provided insubsection (b)(2)(A) and (b)(2)(B), an employer's rate shall not beless than twelve percent (12%) unless all required contributions andwage reports have been filed within thirty-one (31) days followingthe computation date and all contributions, penalties, and interest dueand owing by the employer or the employer's predecessor for periodsbefore and including the computation date have been paid:
(1) within thirty-one (31) days following the computation date;
or
(2) within ten (10) days after the department has given theemployer a written notice by registered mail to the employer'slast known address of:
(A) the delinquency; or
(B) failure to file the reports;
whichever is the later date. The board or the board's designee maywaive the imposition of rates under this subsection if the board findsthe employer's failure to meet the deadlines was for excusable cause.The department shall give written notice to the employer before thisadditional condition or requirement shall apply.
(e) However, if the employer is the state or a political subdivisionof the state or any instrumentality of a state or a political subdivision,or any instrumentality which is wholly owned by the state and one(1) or more other states or political subdivisions, the employer maycontribute at a rate of:
(1) one percent (1%), before January 1, 2010; or
(2) one and six-tenths percent (1.6%), after December 31, 2009;
until it has been subject to this article throughout the thirty-six (36)consecutive calendar months immediately preceding the computationdate.
(f) On the computation date every employer who had taxablewages in the previous calendar year shall have the employer'sexperience account charged with the amount determined under thefollowing formula:
STEP ONE: Divide:
(A) the employer's taxable wages for the preceding calendaryear; by
(B) the total taxable wages for the preceding calendar year.
STEP TWO: Multiply the quotient determined under STEPONE by the total amount of benefits charged to the fund undersection 1 of this chapter.
(g) One (1) percentage point of the rate imposed under subsection(c) or (d), or the amount of the employer's payment that isattributable to the increase in the contribution rate, whichever is less,shall be imposed as a penalty that is due and shall be deposited uponcollection into the special employment and training services fundestablished under IC 22-4-25-1. The remainder of the contributionspaid by an employer pursuant to the maximum rate shall be:
(1) considered a contribution for the purposes of this article;and
(2) deposited in the unemployment insurance benefit fundestablished under IC 22-4-26.
(Formerly: Acts 1947, c.208, s.1102; Acts 1953, c.177, s.12; Acts1955, c.317, s.6; Acts 1965, c.190, s.5; Acts 1967, c.310, s.14; Acts1971, P.L.355, SEC.24.) As amended by Acts 1977, P.L.262, SEC.19;P.L.227-1983, SEC.5; P.L.225-1985, SEC.2; P.L.34-1985, SEC.4;P.L.20-1986, SEC.6; P.L.18-1987, SEC.37; P.L.80-1990, SEC.11;P.L.1-1992, SEC.107; P.L.105-1994, SEC.2; P.L.21-1995, SEC.73;P.L.179-1999, SEC.1; P.L.98-2005, SEC.8; P.L.108-2006, SEC.15;
P.L.175-2009, SEC.12; P.L.1-2010, SEC.86.
IC 22-4-11-3 Version a
Rate schedules for contributions; determination
Note: This version of section amended by P.L.110-2010, SEC.27.See also following version of this section amended by P.L.1-2010,SEC.87.
Sec. 3. (a) The applicable schedule of rates for calendar yearsbefore January 1, 2011, shall be determined by the ratio resultingwhen the balance in the fund as of the determination date is dividedby the total payroll of all subject employers for the immediatelypreceding calendar year. Schedule A, B, C, or D, appearing on theline opposite the fund ratio in the schedule below, shall be applicablein determining and assigning each employer's contribution rate forthe calendar year immediately following the determination date. Forthe purposes of this subsection, "total payroll" means totalremuneration reported by all contributing employers as required bythis article and does not include the total payroll of any employerwho elected to become liable for payments in lieu of contributions(as defined in IC 22-4-2-32). For the purposes of this subsection,"subject employers" means those employers who are subject tocontribution.
FUND RATIO SCHEDULE
When the Fund Ratio Is:
Applicable
As Much As But Less Than Schedule
1.0% A
1.0% 1.5% B
1.5% 2.25% C
2.25% D
(b) Except as provided in subsection (c), the applicable scheduleof rates for calendar years after December 31, 2010, shall bedetermined by the ratio resulting when the balance in the fund as ofthe determination date is divided by the total payroll of all subjectemployers for the immediately preceding calendar year. SchedulesA through I appearing on the line opposite the fund ratio in theschedule below are applicable in determining and assigning eachemployer's contribution rate for the calendar year immediatelyfollowing the determination date. For purposes of this subsection,"total payroll" means total remuneration reported by all contributingemployers as required by this article and does not include the totalpayroll of any employer who elected to become liable for paymentsin lieu of contributions (as defined in IC 22-4-2-32). For purposes ofthis subsection, "subject employers" means those employers who aresubject to contribution.
FUND RATIO SCHEDULE
When the Fund Ratio Is:
Applicable
As Much As But Less Than Schedule
0.2% A 0.2% 0.4% B
0.4% 0.6% C
0.6% 0.8% D
0.8% 1.0% E
1.0% 1.2% F
1.2% 1.4% G
1.4% 1.6% H
1.6% I
(c) For calendar year 2011 only, Schedule B applies indetermining and assigning each employer's contribution rate.
(d) Any adjustment in the amount charged to any employer'sexperience account made subsequent to the assignment of rates ofcontributions for any calendar year shall not operate to alter theamount charged to the experience accounts of any other base-periodemployers.
(Formerly: Acts 1947, c.208, s.1103; Acts 1955, c.317, s.7; Acts1965, c.190, s.6; Acts 1967, c.310, s.15; Acts 1971, P.L.355,SEC.25.) As amended by Acts 1977, P.L.262, SEC.20; Acts 1982,P.L.136, SEC.1; P.L.225-1985, SEC.3; P.L.171-1991, SEC.2;P.L.1-1992, SEC.108; P.L.202-1993, SEC.4; P.L.1-1994, SEC.112;P.L.21-1995, SEC.76; P.L.259-1997(ss), SEC.2; P.L.30-2000,SEC.2; P.L.273-2003, SEC.3; P.L.175-2009, SEC.13; P.L.110-2010,SEC.27.
IC 22-4-11-3 Version b
Rate schedules for contributions; determination
Note: This version of section amended by P.L.1-2010, SEC.87.See also preceding version of this section amended by P.L.110-2010,SEC.27.
Sec. 3. (a) The applicable schedule of rates for calendar yearsbefore January 1, 2010, shall be determined by the ratio resultingwhen the balance in the fund as of the determination date is dividedby the total payroll of all subject employers for the immediatelypreceding calendar year. Schedule A, B, C, or D, appearing on theline opposite the fund ratio in the schedule below, shall be applicablein determining and assigning each employer's contribution rate forthe calendar year immediately following the determination date. Forthe purposes of this subsection, "total payroll" means totalremuneration reported by all contributing employers as required bythis article and does not include the total payroll of any employerwho elected to become liable for payments in lieu of contributions(as defined in IC 22-4-2-32). For the purposes of this subsection,"subject employers" means those employers who are subject tocontribution.
FUND RATIO SCHEDULE
When the Fund Ratio Is:
Applicable
As Much As But Less Than Schedule
1.0% A
1.0% 1.5% B 1.5% 2.25% C
2.25% D
(b) Except as provided in subsection (c), the applicable scheduleof rates for calendar years after December 31, 2009, shall bedetermined by the ratio resulting when the balance in the fund as ofthe determination date is divided by the total payroll of all subjectemployers for the immediately preceding calendar year. SchedulesA through I appearing on the line opposite the fund ratio in theschedule below are applicable in determining and assigning eachemployer's contribution rate for the calendar year immediatelyfollowing the determination date. For purposes of this subsection,"total payroll" means total remuneration reported by all contributingemployers as required by this article and does not include the totalpayroll of any employer who elected to become liable for paymentsin lieu of contributions (as defined in IC 22-4-2-32). For purposes ofthis subsection, "subject employers" means those employers who aresubject to contribution.
FUND RATIO SCHEDULE
When the Fund Ratio Is:
Applicable
As Much As But Less Than Schedule
0.2% A
0.2% 0.4% B
0.4% 0.6% C
0.6% 0.8% D
0.8% 1.0% E
1.0% 1.2% F
1.2% 1.4% G
1.4% 1.6% H
1.6% I
(c) For calendar year 2010 only, Schedule B applies indetermining and assigning each employer's contribution rate.
(d) Any adjustment in the amount charged to any employer'sexperience account made subsequent to the assignment of rates ofcontributions for any calendar year shall not operate to alter theamount charged to the experience accounts of any other base-periodemployers.
(Formerly: Acts 1947, c.208, s.1103; Acts 1955, c.317, s.7; Acts1965, c.190, s.6; Acts 1967, c.310, s.15; Acts 1971, P.L.355,SEC.25.) As amended by Acts 1977, P.L.262, SEC.20; Acts 1982,P.L.136, SEC.1; P.L.225-1985, SEC.3; P.L.171-1991, SEC.2;P.L.1-1992, SEC.108; P.L.202-1993, SEC.4; P.L.1-1994, SEC.112;P.L.21-1995, SEC.76; P.L.259-1997(ss), SEC.2; P.L.30-2000,SEC.2; P.L.273-2003, SEC.3; P.L.175-2009, SEC.13; P.L.1-2010,SEC.87.
IC 22-4-11-3.1
Repealed
(Repealed by P.L.1-2001, SEC.51.)
IC 22-4-11-3.2
Repealed
(Repealed by P.L.273-2003, SEC.8.)
IC 22-4-11-3.3
Contribution rates before 2011
Sec. 3.3. (a) For calendar years after 2001 and before 2011, if theconditions of section 2 of this chapter are met, the rate ofcontributions shall be determined and assigned, with respect to eachcalendar year, to employers whose accounts have a credit balanceand who are eligible therefore according to each employer's creditreserve ratio. Each employer shall be assigned the contribution rateappearing in the applicable schedule A, B, C, D, or E on the lineopposite the employer's credit reserve ratio as set forth in the rateschedule below:
RATE SCHEDULE FOR ACCOUNTS
WITH CREDIT BALANCES
When the Credit Reserve Ratio Is:
As But Rate Schedules
Much Less (%)
As Than A B C D E
3.00 1.10 0.10 0.10 0.10 0.15
2.80 3.00 1.30 0.30 0.10 0.10 0.15
2.60 2.80 1.50 0.50 0.10 0.10 0.15
2.40 2.60 1.70 0.70 0.30 0.10 0.20
2.20 2.40 1.90 0.90 0.50 0.10 0.20
2.00 2.20 2.10 1.10 0.70 0.30 0.40
1.80 2.00 2.30 1.30 0.90 0.50 0.60
1.60 1.80 2.50 1.50 1.10 0.70 0.80
1.40 1.60 2.70 1.70 1.30 0.90 1.00
1.20 1.40 2.90 1.90 1.50 1.10 1.20
1.00 1.20 3.10 2.10 1.70 1.30 1.40
0.80 1.00 3.30 2.30 1.90 1.50 1.60
0.60 0.80 3.50 2.50 2.10 1.70 1.80
0.40 0.60 3.70 2.70 2.30 1.90 2.00
0.20 0.40 3.90 2.90 2.50 2.10 2.20
0.00 0.20 4.10 3.10 2.70 2.30 2.40
(b) For calendar years after 2001 and before 2011, if theconditions of section 2 of this chapter are met, the rate ofcontributions shall be determined and assigned, with respect to eachcalendar year, to employers whose accounts have a debit balance andwho are eligible therefore according to each employer's debit reserveratio. Each employer shall be assigned the contribution rateappearing in the applicable schedule A, B, C, D, or E on the lineopposite the employer's debit reserve ratio as set forth in the rateschedule below:
RATE SCHEDULE FOR ACCOUNTS
WITH DEBIT BALANCES
When the Debit Reserve Ratio Is:
As But Rate Schedules
Much Less (%)
As Than A B C D E
1.50 4.40 4.30 4.20 4.10 5.40
1.50 3.00 4.70 4.60 4.50 4.40 5.40
3.00 4.50 5.00 4.90 4.70 4.70 5.40
4.50 6.00 5.30 5.20 5.10 5.00 5.40
6.00 5.60 5.50 5.40 5.40 5.40
As added by P.L.290-2001, SEC.4. Amended by P.L.1-2002, SEC.89;P.L.273-2003, SEC.4; P.L.175-2009, SEC.14; P.L.110-2010,SEC.28.
IC 22-4-11-3.5
Contribution rates after 2010
Sec. 3.5. (a) For calendar years after 2010, if the conditions ofsection 2 of this chapter are met, the rate of contributions shall bedetermined and assigned, with respect to each calendar year, toemployers whose accounts have a credit balance and who aretherefore eligible according to each employer's credit reserve ratio.Each employer shall be assigned the contribution rate appearing inthe applicable schedule A through I on the line opposite theemployer's credit reserve ratio as set forth in the rate schedule below:
RATE SCHEDULE FOR ACCOUNTS
WITH CREDIT BALANCES
When the Credit Reserve Ratio Is:
As But Rate Schedules
Much Less (%)
As Than A B C D E
3.00 0.75 0.70 0.70 0.60 0.50
2.80 3.00 1.00 0.90 0.90 0.80 0.70
2.60 2.80 1.30 1.20 1.10 1.00 0.90
2.40 2.60 1.60 1.50 1.40 1.30 1.20
2.20 2.40 1.90 1.80 1.70 1.50 1.40
2.00 2.20 2.20 2.00 1.90 1.80 1.60
1.80 2.00 2.50 2.30 2.20 2.00 1.80
1.60 1.80 2.80 2.60 2.40 2.20 2.00
1.40 1.60 3.10 2.90 2.70 2.50 2.30
1.20 1.40 3.40 3.20 3.00 2.70 2.50
1.00 1.20 3.70 3.40 3.20 3.00 2.70
0.80 1.00 4.00 3.70 3.50 3.20 2.90
0.60 0.80 4.30 4.00 3.70 3.40 3.10
0.40 0.60 4.60 4.30 4.00 3.70 3.40
0.20 0.40 4.90 4.60 4.30 3.90 3.60
0.00 0.20 5.20 4.80 4.50 4.20 3.80
RATE SCHEDULE FOR ACCOUNTS
WITH CREDIT BALANCES
When the Credit Reserve Ratio Is:
As But Rate Schedules
Much Less (%)
As Than F G H I
3.00 0.40 0.40 0.30 0.00
2.80 3.00 0.60 0.50 0.40 0.00
2.60 2.80 0.80 0.70 0.60 0.10
2.40 2.60 1.10 1.00 0.90 0.10
2.20 2.40 1.30 1.20 1.00 0.10
2.00 2.20 1.40 1.20 1.00 0.10
1.80 2.00 1.60 1.40 1.20 0.10
1.60 1.80 1.80 1.60 1.40 0.20
1.40 1.60 2.10 1.90 1.70 0.20
1.20 1.40 2.20 2.00 1.70 0.20
1.00 1.20 2.40 2.10 1.80 0.20
0.80 1.00 2.60 2.30 2.00 0.20
0.60 0.80 2.80 2.50 2.20 0.20
0.40 0.60 3.10 2.80 2.40 0.30
0.20 0.40 3.20 2.80 2.40 0.30
0.00 0.20 3.40 3.00 2.60 0.30
(b) For calendar years after 2010, if the conditions of section 2 ofthis chapter are met, the rate of contributions shall be determined andassigned, with respect to each calendar year, to employers whoseaccounts have a debit balance and who are therefore eligibleaccording to each employer's debit reserve ratio. Each employer shallbe assigned the contribution rate appearing in the applicable scheduleA through I on the line opposite the employer's debit reserve ratio asset forth in the rate schedule below:
RATE SCHEDULE FOR ACCOUNTS
WITH DEBIT BALANCES
When the Debit Reserve Ratio Is:
As But Rate Schedules
Much Less (%)
As Than A B C D E
0.00 1.50 6.75 6.30 5.90 5.40 4.90
1.50 3.00 7.00 6.50 6.10 5.60 5.10
3.00 4.50 7.25 6.70 6.30 5.80 5.30
4.50 6.00 7.50 7.00 6.50 6.00 5.50
6.00 8.00 7.75 7.20 6.70 6.20 5.70
8.00 10.00 8.25 7.70 7.20 6.60 6.00
10.00 12.00 8.75 8.10 7.60 7.00 6.40
12.00 14.00 9.25 8.60 8.00 7.40 6.80
14.00 16.00 9.75 9.10 8.50 7.80 7.10
16.00 10.20 9.50 8.90 8.20 7.40
RATE SCHEDULE FOR ACCOUNTS
WITH DEBIT BALANCES
When the Debit Reserve Ratio Is:
As But Rate Schedules
Much Less (%)
As Than F G H I
0.00 1.50 4.40 3.90 3.40 0.40
1.50 3.00 4.60 4.10 3.60 0.40
3.00 4.50 4.80 4.30 3.80 0.40
4.50 6.00 4.90 4.40 3.80 0.40
6.00 8.00 5.10 4.50 3.90 0.40
8.00 10.00 5.40 4.80 4.20 0.50
10.00 12.00 5.80 5.20 4.50 0.50
12.00 14.00 6.10 5.40 4.70 0.50
14.00 16.00 6.40 5.70 5.00 0.50
16.00 6.70 6.00 5.40 5.40
As added by P.L.175-2009, SEC.15. Amended by P.L.110-2010,SEC.29.
IC 22-4-11-4
Payroll report; inadequate report; correction; contributions
Sec. 4. (a) If the commissioner finds that any employer has failedto file any payroll report or has filed a report which thecommissioner finds incorrect or insufficient, the commissioner shallmake an estimate of the information required from the employer onthe basis of the best evidence reasonably available to thecommissioner at the time and notify the employer thereof by mailaddressed to the employer's last known address. Except as providedin subsection (b), unless the employer files the report or a correctedor sufficient report, as the case may be, within fifteen (15) days afterthe mailing of the notice, the commissioner shall compute theemployer's rate of contribution on the basis of the estimates, and therate determined in this manner shall be subject to increase but not toreduction on the basis of subsequently ascertained information. Theestimated amount of contribution is considered prima facie correct.
(b) The commissioner may adjust the amount of contributionestimated in this manner on the basis of information ascertained afterthe expiration of the notice period if the employer or other interestedparty:
(1) makes an affirmative showing of all facts alleged as areasonable cause for the failure to timely file any payroll report;and
(2) submits accurate and reliable payroll reports.
(Formerly: Acts 1947, c.208, s.1104.) As amended by P.L.20-1986,SEC.7; P.L.18-1987, SEC.38; P.L.21-1995, SEC.74; P.L.18-2001,SEC.1; P.L.290-2001, SEC.5; P.L.1-2002, SEC.90.