IC 22-4-4
    Chapter 4. Remuneration, Wages, Wage Credits, and PreviouslyUncovered Services Defined

IC 22-4-4-1
Definitions; remuneration
    Sec. 1. "Remuneration" whenever used in this article, unless thecontext clearly denotes otherwise, means all compensation forpersonal services, including but not limited to commissions, bonuses,dismissal pay, vacation pay, sick pay (subject to the provisions ofsection 2(b)(2) of this chapter) payments in lieu of compensation forservices, and cash value of all compensation paid in any mediumother than cash. The reasonable cash value of compensation paid inany medium other than cash may be estimated and determined inaccordance with rules prescribed by the board. Such term shall not,however, include the value of meals, lodging, books, tuition, oreducational facilities furnished to a student while such student isattending an established school, college, university, hospital, ortraining course for services performed within the regular school termor school year, including the customary vacation days or periodsfalling 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 toan individual by an employer, remuneration received as tips orgratuities in accordance with Sections 3301 and 3102 et seq. of theInternal Revenue Code, and includes all remuneration considered aswages under Sections 3301 and 3102 et seq. of the Internal RevenueCode. However, the term shall not include any amounts paid ascompensation for services specifically excluded by IC 22-4-8-3 orIC 22-4-8-3.5 from the definition of employment as defined inIC 22-4-8-1 and IC 22-4-8-2. The term shall include, but not belimited to, any payments made by an employer to an employee orformer employee, under order of the National Labor Relations Board,or a successor thereto, or agency named to perform the dutiesthereof, as additional pay, back pay, or for loss of employment, orany such payments made in accordance with an agreement made andentered into by an employer, a union, and the National LaborRelations Board.
    (b) The term "wages" shall not include the following:
        (1) That part of remuneration which, after remuneration equalto:
            (A) seven thousand dollars ($7,000), has been paid in acalendar year to an individual by an employer or theemployer's predecessor with respect to employment duringany calendar year that begins after December 31, 1982, and

before January 1, 2011; or
            (B) nine thousand five hundred dollars ($9,500), has beenpaid in a calendar year to an individual by an employer orthe employer's predecessor for employment during acalendar year that begins after December 31, 2010;
        unless that part of the remuneration is subject to a tax under afederal law imposing a tax against which credit may be takenfor contributions required to be paid into a state unemploymentfund. For the purposes of this subdivision, the term"employment" shall include service constituting employmentunder any employment security law of any state or of thefederal government. However, nothing in this subdivision shallbe taken as an approval or disapproval of any related federallegislation.
        (2) The amount of any payment (including any amount paid byan employer for insurance or annuities or into a fund to providefor any such payment) made to, or on behalf of, an individual orany of the individual's dependents under a plan or systemestablished by an employer which makes provision generally forindividuals performing service for it (or for such individualsgenerally and their dependents) or for a class or classes of suchindividuals (or for a class or classes of such individuals andtheir dependents) on account of:
            (A) retirement;
            (B) sickness or accident disability;
            (C) medical or hospitalization expenses in connection withsickness or accident disability; or
            (D) death.
        (3) The amount of any payment made by an employer to anindividual performing service for it (including any amount paidby an employer for insurance or annuities or into a fund toprovide for any such payment) on account of retirement.
        (4) The amount of any payment on account of sickness oraccident disability, or medical or hospitalization expenses inconnection with sickness or accident disability made by anemployer to, or on behalf of, an individual performing servicesfor it and after the expiration of six (6) calendar monthsfollowing the last calendar month in which the individualperformed services for such employer.
        (5) The amount of any payment made by an employer to, or onbehalf of, an individual performing services for it or to theindividual'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 paymentunless such payment is made to an individual performingservices for the trust as remuneration for such services andnot as a beneficiary of the trust; or
            (B) under or to an annuity plan which, at the time of suchpayments, 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 anindividual for service not in the course of the employer's tradeor business.
        (7) The amount of any payment (other than vacation or sickpay) made to an individual after the month in which theindividual attains the age of sixty-five (65) if the individual didnot perform services for the employer in the period for whichsuch payment is made.
        (8) The payment by an employer (without deduction from theremuneration of the employee) of the tax imposed upon anemployee under Sections 3101 et seq. of the Internal RevenueCode (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.) Asamended 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 remunerationpaid for employment by an employer to an individual. Wage creditsmay not exceed three thousand six hundred sixty-six dollars ($3,666)and may not include payments specified in section 2(b) of thischapter.
    (b) For calendar quarters beginning on and after April 1, 1984,and before April 1, 1985, "wage credits" means remuneration paidfor employment by an employer to an individual. Wage credits maynot exceed three thousand nine hundred twenty-six dollars ($3,926)and may not include payments specified in section 2(b) of thischapter.
    (c) For calendar quarters beginning on and after April 1, 1985,and before January 1, 1991, "wage credits" means remuneration paidfor employment by an employer to an individual. Wage credits maynot exceed four thousand one hundred eighty-six dollars ($4,186)and may not include payments specified in section 2(b) of thischapter.
    (d) For calendar quarters beginning on and after January 1, 1991,and before July 1, 1995, "wage credits" means remuneration paid foremployment by an employer to an individual. Wage credits may notexceed four thousand eight hundred ten dollars ($4,810) and may notinclude payments specified in section 2(b) of this chapter.
    (e) For calendar quarters beginning on and after July 1, 1995, andbefore July 1, 1997, "wage credits" means remuneration paid foremployment by an employer to an individual and remunerationreceived as tips or gratuities in accordance with Sections 3102 and3301 et seq. of the Internal Revenue Code. Wage credits may notexceed 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, andbefore July 1, 1998, "wage credits" means remuneration paid foremployment by an employer to an individual and remunerationreceived as tips or gratuities in accordance with Sections 3102 and3301 et seq. of the Internal Revenue Code. Wage credits may notexceed five thousand four hundred dollars ($5,400) and may notinclude payments specified in section 2(b) of this chapter.
    (g) For calendar quarters beginning on and after July 1, 1998, andbefore July 1, 1999, "wage credits" means remuneration paid foremployment by an employer to an individual and remunerationreceived as tips or gratuities in accordance with Sections 3102 and3301 et seq. of the Internal Revenue Code. Wage credits may notexceed five thousand six hundred dollars ($5,600) and may notinclude payments that are excluded from the definition of wagesunder section 2(b) of this chapter.
    (h) For calendar quarters beginning on and after July 1, 1999, andbefore July 1, 2000, "wage credits" means remuneration paid foremployment by an employer to an individual and remunerationreceived as tips or gratuities in accordance with Sections 3102 and3301 et seq. of the Internal Revenue Code. Wage credits may notexceed five thousand eight hundred dollars ($5,800) and may notinclude payments that are excluded from the definition of wagesunder section 2(b) of this chapter.
    (i) For calendar quarters beginning on and after July 1, 2000, andbefore July 1, 2001, "wage credits" means remuneration paid foremployment by an employer to an individual and remunerationreceived as tips or gratuities in accordance with Sections 3102 and3301 et seq. of the Internal Revenue Code. Wage credits may notexceed six thousand seven hundred dollars ($6,700) and may notinclude payments that are excluded from the definition of wagesunder section 2(b) of this chapter.
    (j) For calendar quarters beginning on and after July 1, 2001, andbefore July 1, 2002, "wage credits" means remuneration paid foremployment by an employer to an individual and remunerationreceived as tips or gratuities in accordance with Sections 3102 and3301 et seq. of the Internal Revenue Code. Wage credits may notexceed seven thousand three hundred dollars ($7,300) and may notinclude payments that are excluded from the definition of wagesunder section 2(b) of this chapter.
    (k) For calendar quarters beginning on and after July 1, 2002, andbefore July 1, 2003, "wage credits" means remuneration paid foremployment by an employer to an individual and remunerationreceived as tips or gratuities in accordance with Sections 3102 and3301 et seq. of the Internal Revenue Code. Wage credits may notexceed seven thousand nine hundred dollars ($7,900) and may notinclude payments that are excluded from the definition of wagesunder section 2(b) of this chapter.
    (l) For calendar quarters beginning on and after July 1, 2003, andbefore July 1, 2004, "wage credits" means remuneration paid for

employment by an employer to an individual and remunerationreceived as tips or gratuities in accordance with Sections 3102 and3301 et seq. of the Internal Revenue Code. Wage credits may notexceed eight thousand two hundred sixteen dollars ($8,216) and maynot include payments that are excluded from the definition of wagesunder section 2(b) of this chapter.
    (m) For calendar quarters beginning on and after July 1, 2004, andbefore July 1, 2005, "wage credits" means remuneration paid foremployment by an employer to an individual and remunerationreceived as tips or gratuities in accordance with Sections 3102 and3301 et seq. of the Internal Revenue Code. Wage credits may notexceed eight thousand seven hundred thirty-three dollars ($8,733)and may not include payments that are excluded from the definitionof 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 anemployer to an individual and remuneration received as tips orgratuities in accordance with Sections 3102 and 3301 et seq. of theInternal Revenue Code. Wage credits may not exceed nine thousandtwo hundred fifty dollars ($9,250) and may not include payments thatare excluded from the definition of wages under section 2(b) of thischapter.
(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 orafter January 1, 1978, wages for insured work includes wages paidfor 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 arenot services covered pursuant to IC 22-4-9-5 at any time duringthe 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 stateor a political subdivision of this state, as provided inIC 22-4-8-2(i), or by an employee of a not-for-profit educationalinstitution which is not an eligible postsecondary educationalinstitution, as provided in IC 22-4-8-2(j), except to the extentthat assistance under Title II of the Emergency Jobs andUnemployment Assistance Act of 1974 was paid on the basis ofthe services.
As added by Acts 1977, P.L.262, SEC.10. Amended by P.L.2-2007,

SEC.290.