IC 22-4-6-1 Definition
Sec. 1. (a) "Employing unit" means any individual or type of
organization, including any partnership, limited liability partnership,
association, trust, joint venture, estate, limited liability company,
joint stock company, insurance company, corporation, whether
domestic or foreign, or the receiver, trustee in bankruptcy, trustee, or
successor to any of the foregoing, or the legal representative of a
deceased person, which at any time has had one (1) or more
individuals performing services for it within this state for
remuneration or under any contract of hire, written or oral, expressed
or implied. Where any such individual performing services hires a
helper to assist in performing such services, each such helper shall
be deemed to be performing services for such employing unit for all
purposes of this article, whether such helper was hired or paid
directly by the employing unit or by the individual, provided the
employing unit has actual or constructive knowledge of the services.
(b) All such individuals performing services within this state for
any employing unit which maintains two (2) or more separate
establishments within this state shall be deemed to be employed by
a 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 an
employing unit for the payment of contributions and the number of
individuals performing services for remuneration, or under any
contract of hire, there shall be included all individuals attending an
established 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, including
partnerships, limited liability partnerships, associations, trusts, joint
ventures, estates, joint stock companies, limited liability companies,
insurance companies, or corporations, or a combination of these
entities, concurrently employ the same individual and compensate
that individual through a common paymaster that is one (1) of the
entities, those entities shall be considered to be one (1) employing
unit.
(b) For purposes of this section, entities shall be considered
related 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 of
corporations", as defined in Section 1563 of the Internal
Revenue Code (generally parent-subsidiary or brother-sister
controlled groups), or would be members if Section 1563(a)(4)
and 1563(b) of the Internal Revenue Code did not apply and if
the phrase "more than fifty percent (50%)" were substituted for
the phrase "at least eighty percent (80%)" wherever it appears
in Section 1563(a) of the Internal Revenue Code.
(2) In the case of an entity that does not issue stock, either fifty
percent (50%) or more of the members of one (1) entity's board
of directors (or other governing body) are members of the other
entity's board of directors (or other governing body), or the
holders of fifty percent (50%) or more of the voting power to
select these members are concurrently the holders of fifty
percent (50%) or more of that power with respect to the other
entity.
(3) Fifty percent (50%) or more of one (1) entity's officers are
concurrently officers of the other entity.
(4) Thirty percent (30%) or more of one (1) entity's employees
are concurrently employees of the other entity.
(5) The entities are part of an affiliated group, as defined in
Section 1504 of the Internal Revenue Code, except that the
ownership percentage in Section 1504(a)(2) of the Internal
Revenue Code shall be determined using fifty percent (50%)
instead of eighty percent (80%).
Entities shall be considered related entities for an entire calendar
quarter if they satisfy the requirements of this subsection at any time
during the calendar quarter.
(c) For purposes of this section, "concurrent employment" means
the contemporaneous existence of an employment relationship
between 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.
IC 22-4-6-1 Definition
Sec. 1. (a) "Employing unit" means any individual or type of
organization, including any partnership, limited liability partnership,
association, trust, joint venture, estate, limited liability company,
joint stock company, insurance company, corporation, whether
domestic or foreign, or the receiver, trustee in bankruptcy, trustee, or
successor to any of the foregoing, or the legal representative of a
deceased person, which at any time has had one (1) or more
individuals performing services for it within this state for
remuneration or under any contract of hire, written or oral, expressed
or implied. Where any such individual performing services hires a
helper to assist in performing such services, each such helper shall
be deemed to be performing services for such employing unit for all
purposes of this article, whether such helper was hired or paid
directly by the employing unit or by the individual, provided the
employing unit has actual or constructive knowledge of the services.
(b) All such individuals performing services within this state for
any employing unit which maintains two (2) or more separate
establishments within this state shall be deemed to be employed by
a 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 an
employing unit for the payment of contributions and the number of
individuals performing services for remuneration, or under any
contract of hire, there shall be included all individuals attending an
established 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, including
partnerships, limited liability partnerships, associations, trusts, joint
ventures, estates, joint stock companies, limited liability companies,
insurance companies, or corporations, or a combination of these
entities, concurrently employ the same individual and compensate
that individual through a common paymaster that is one (1) of the
entities, those entities shall be considered to be one (1) employing
unit.
(b) For purposes of this section, entities shall be considered
related 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 of
corporations", as defined in Section 1563 of the Internal
Revenue Code (generally parent-subsidiary or brother-sister
controlled groups), or would be members if Section 1563(a)(4)
and 1563(b) of the Internal Revenue Code did not apply and if
the phrase "more than fifty percent (50%)" were substituted for
the phrase "at least eighty percent (80%)" wherever it appears
in Section 1563(a) of the Internal Revenue Code.
(2) In the case of an entity that does not issue stock, either fifty
percent (50%) or more of the members of one (1) entity's board
of directors (or other governing body) are members of the other
entity's board of directors (or other governing body), or the
holders of fifty percent (50%) or more of the voting power to
select these members are concurrently the holders of fifty
percent (50%) or more of that power with respect to the other
entity.
(3) Fifty percent (50%) or more of one (1) entity's officers are
concurrently officers of the other entity.
(4) Thirty percent (30%) or more of one (1) entity's employees
are concurrently employees of the other entity.
(5) The entities are part of an affiliated group, as defined in
Section 1504 of the Internal Revenue Code, except that the
ownership percentage in Section 1504(a)(2) of the Internal
Revenue Code shall be determined using fifty percent (50%)
instead of eighty percent (80%).
Entities shall be considered related entities for an entire calendar
quarter if they satisfy the requirements of this subsection at any time
during the calendar quarter.
(c) For purposes of this section, "concurrent employment" means
the contemporaneous existence of an employment relationship
between 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.
IC 22-4-6-1 Definition
Sec. 1. (a) "Employing unit" means any individual or type of
organization, including any partnership, limited liability partnership,
association, trust, joint venture, estate, limited liability company,
joint stock company, insurance company, corporation, whether
domestic or foreign, or the receiver, trustee in bankruptcy, trustee, or
successor to any of the foregoing, or the legal representative of a
deceased person, which at any time has had one (1) or more
individuals performing services for it within this state for
remuneration or under any contract of hire, written or oral, expressed
or implied. Where any such individual performing services hires a
helper to assist in performing such services, each such helper shall
be deemed to be performing services for such employing unit for all
purposes of this article, whether such helper was hired or paid
directly by the employing unit or by the individual, provided the
employing unit has actual or constructive knowledge of the services.
(b) All such individuals performing services within this state for
any employing unit which maintains two (2) or more separate
establishments within this state shall be deemed to be employed by
a 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 an
employing unit for the payment of contributions and the number of
individuals performing services for remuneration, or under any
contract of hire, there shall be included all individuals attending an
established 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, including
partnerships, limited liability partnerships, associations, trusts, joint
ventures, estates, joint stock companies, limited liability companies,
insurance companies, or corporations, or a combination of these
entities, concurrently employ the same individual and compensate
that individual through a common paymaster that is one (1) of the
entities, those entities shall be considered to be one (1) employing
unit.
(b) For purposes of this section, entities shall be considered
related 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 of
corporations", as defined in Section 1563 of the Internal
Revenue Code (generally parent-subsidiary or brother-sister
controlled groups), or would be members if Section 1563(a)(4)
and 1563(b) of the Internal Revenue Code did not apply and if
the phrase "more than fifty percent (50%)" were substituted for
the phrase "at least eighty percent (80%)" wherever it appears
in Section 1563(a) of the Internal Revenue Code.
(2) In the case of an entity that does not issue stock, either fifty
percent (50%) or more of the members of one (1) entity's board
of directors (or other governing body) are members of the other
entity's board of directors (or other governing body), or the
holders of fifty percent (50%) or more of the voting power to
select these members are concurrently the holders of fifty
percent (50%) or more of that power with respect to the other
entity.
(3) Fifty percent (50%) or more of one (1) entity's officers are
concurrently officers of the other entity.
(4) Thirty percent (30%) or more of one (1) entity's employees
are concurrently employees of the other entity.
(5) The entities are part of an affiliated group, as defined in
Section 1504 of the Internal Revenue Code, except that the
ownership percentage in Section 1504(a)(2) of the Internal
Revenue Code shall be determined using fifty percent (50%)
instead of eighty percent (80%).
Entities shall be considered related entities for an entire calendar
quarter if they satisfy the requirements of this subsection at any time
during the calendar quarter.
(c) For purposes of this section, "concurrent employment" means
the contemporaneous existence of an employment relationship
between 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.
