CHAPTER 7. EMPLOYERS DEFINED
IC 22-4-7
Chapter 7. Employers Defined
IC 22-4-7-1
Definition
Sec. 1. Prior to January 1, 1978, "employer" means any employingunit which for some portion of a day, but not necessarilysimultaneously, in each of twenty (20) different weeks, whether ornot such weeks are or were consecutive within either the current orpreceding calendar year, has or had in employment, and/or hasincurred liability for wages payable to one (1) or more individuals(irrespective of whether the same individuals are or were employedin each such day), or any employing unit which in any calendarquarter in either the current or preceding calendar year paid forservice in employment wages of one thousand five hundred dollars($1,500) or more, except as provided in IC 22-4-7-2(h). Subsequentto December 31, 1977, "employer" means any employing unit whichfor some portion of a day, but not necessarily simultaneously, in eachof twenty (20) different weeks, whether or not such weeks are orwere consecutive within either the current or the preceding year, hasor had in employment, and/or has incurred liability for wagespayable to, one (1) or more individuals (irrespective of whether thesame individual or individuals are or were employed in each suchday) or any employing unit which in any calendar quarter in eitherthe current or preceding calendar year paid for service inemployment wages of one thousand five hundred dollars ($1,500) ormore, except as provided in IC 22-4-7-2(h), (e), and (i). For thepurpose 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 serviceswhich would constitute employment but for the fact that suchservices are deemed to be performed entirely within another statepursuant to an election under an arrangement entered into by theboard (pursuant to IC 22-4-22) and an agency charged with theadministration of any other state or federal unemploymentcompensation 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 thetime of the acquisition which acquires the organization, trade, orbusiness within this state of another which at the time of suchacquisition is an employer subject to this article, and any employingunit whether or not an employing unit at the time of the acquisitionwhich acquires substantially all the assets within this state of such an
employer used in or in connection with the operation of such tradeor business, if the acquisition of substantially all such assets of suchtrade or business results in or is used in the operation or continuanceof an organization, trade, or business.
(b) Any employing unit (whether or not an employing unit at thetime of acquisition) which acquires a distinct and segregable portionof the organization, trade, or business within this state of anotheremploying unit which at the time of such acquisition is an employersubject to this article only if the employment experience of thedisposing employing unit combined with the employment of itspredecessor or predecessors would have qualified such employingunit under section 1 of this chapter if the portion acquired hadconstituted its entire organization, trade, or business and theacquisition results in the operation or continuance of an organization,trade, or business.
(c) Any employing unit which, having become an employer undersection 1, 2(a), 2(b), 2(d), 2(f), or 2(h) of this chapter, has not ceasedto be an employer by compliance with the provisions of IC 22-4-9-2and IC 22-4-9-3.
(d) For the effective period of its election pursuant to IC 22-4-9-4or IC 22-4-9-5, any other employing unit which has elected tobecome fully subject to this article.
(e) Any employing unit for which service in employment asdefined in IC 22-4-8-2(l) is performed. In determining whether anemploying unit for which service other than agricultural labor is alsoperformed is an employer under sections 1 or 2 of this chapter, thewages earned or the employment of an employee performing servicein agricultural labor may not be taken into account. If an employingunit is determined an employer of agricultural labor, the employingunit shall be determined an employer for the purposes of section 1 ofthis chapter.
(f) Any employing unit not an employer by reason of any otherparagraph of section 2(a) through 2(e) of this chapter inclusive, forwhich within either the current or preceding calendar year servicesin employment are or were performed with respect to which suchemploying unit is liable for any federal tax against which credit maybe taken for contributions required to be paid into a stateunemployment insurance fund; or which, as a condition for approvalof this article for full tax credit against the tax imposed by theFederal Unemployment Tax Act, is required, pursuant to such Act,to be an "employer" under this article; however, an employing unitsubject to contribution solely because of the terms of this subsectionmay file a written application to cover and insure the employingunit's employees under the unemployment insurance law of anotherjurisdiction. Upon approval of such application by the department,the employing unit shall not be deemed to be an employer and suchservice shall not be deemed employment under this article.
(g) Any employing unit for which service in employment, asdefined 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 asdefined in IC 22-4-8-2(m) is performed. In determining whether anemploying unit for which service other than domestic service is alsoperformed is an employer under sections 1 or 2 of this chapter, thewages earned or the employment of an employee performingdomestic 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 anemployer that, because of climatic conditions or the seasonal natureof a product or service, customarily operates all or a portion of itsbusiness only during a regularly recurring period or periods of lessthan twenty-six (26) weeks for all seasonal periods during a calendaryear. An employer may be a seasonal employer with respect to aportion of its business only if that portion, under the usual andcustomary practice in the industry, is identifiable as a functionallydistinct operation.
(b) As used in this article, "seasonal determination" means adecision made by the department after application on prescribedforms as to the seasonal nature of the employer, the normal seasonalperiod or periods of the employer, and the seasonal operation of theemployer covered by such determination.
As added by P.L.228-1983, SEC.1. Amended by P.L.18-1987,SEC.26.