CHAPTER 6. EMPLOYING UNITS DEFINED

IC 22-4-6
    Chapter 6. Employing Units Defined

IC 22-4-6-1
Definition
    Sec. 1. (a) "Employing unit" means any individual or type oforganization, including any partnership, limited liability partnership,association, trust, joint venture, estate, limited liability company,joint stock company, insurance company, corporation, whetherdomestic or foreign, or the receiver, trustee in bankruptcy, trustee, orsuccessor to any of the foregoing, or the legal representative of adeceased person, which at any time has had one (1) or moreindividuals performing services for it within this state forremuneration or under any contract of hire, written or oral, expressedor implied. Where any such individual performing services hires ahelper to assist in performing such services, each such helper shallbe deemed to be performing services for such employing unit for allpurposes of this article, whether such helper was hired or paiddirectly by the employing unit or by the individual, provided theemploying unit has actual or constructive knowledge of the services.
    (b) All such individuals performing services within this state forany employing unit which maintains two (2) or more separateestablishments within this state shall be deemed to be employed bya single employing unit for all purposes of this article.
(Formerly: Acts 1947, c.208, s.601.) As amended by P.L.144-1986,SEC.96; P.L.175-2009, SEC.5.

IC 22-4-6-2
Contributions; determination; remuneration other than money
    Sec. 2. For the purpose of determining the liability of anemploying unit for the payment of contributions and the number ofindividuals performing services for remuneration, or under anycontract of hire, there shall be included all individuals attending anestablished school, college, university, hospital or training course,who, in lieu of remuneration for such services, receive either meals,lodging, books, tuition or other educational facilities.
(Formerly: Acts 1947, c.208, s.602.)

IC 22-4-6-3
Concurrent employment by related corporations
    Sec. 3. (a) If two (2) or more related entities, includingpartnerships, limited liability partnerships, associations, trusts, jointventures, estates, joint stock companies, limited liability companies,insurance companies, or corporations, or a combination of theseentities, concurrently employ the same individual and compensatethat individual through a common paymaster that is one (1) of theentities, those entities shall be considered to be one (1) employingunit.
    (b) For purposes of this section, entities shall be consideredrelated entities if they satisfy any one (1) of the following tests at any

time during the calendar quarter:
        (1) The corporations are members of a "controlled group ofcorporations", as defined in Section 1563 of the InternalRevenue Code (generally parent-subsidiary or brother-sistercontrolled groups), or would be members if Section 1563(a)(4)and 1563(b) of the Internal Revenue Code did not apply and ifthe phrase "more than fifty percent (50%)" were substituted forthe phrase "at least eighty percent (80%)" wherever it appearsin Section 1563(a) of the Internal Revenue Code.
        (2) In the case of an entity that does not issue stock, either fiftypercent (50%) or more of the members of one (1) entity's boardof directors (or other governing body) are members of the otherentity's board of directors (or other governing body), or theholders of fifty percent (50%) or more of the voting power toselect these members are concurrently the holders of fiftypercent (50%) or more of that power with respect to the otherentity.
        (3) Fifty percent (50%) or more of one (1) entity's officers areconcurrently officers of the other entity.
        (4) Thirty percent (30%) or more of one (1) entity's employeesare concurrently employees of the other entity.
        (5) The entities are part of an affiliated group, as defined inSection 1504 of the Internal Revenue Code, except that theownership percentage in Section 1504(a)(2) of the InternalRevenue Code shall be determined using fifty percent (50%)instead of eighty percent (80%).
Entities shall be considered related entities for an entire calendarquarter if they satisfy the requirements of this subsection at any timeduring the calendar quarter.
    (c) For purposes of this section, "concurrent employment" meansthe contemporaneous existence of an employment relationshipbetween an individual and two (2) or more entities.
As added by P.L.128-1984, SEC.1. Amended by P.L.2-1987, SEC.29;P.L.175-2009, SEC.6.