Ind. Code ch. 22-4-7

Ind. Code § 22-4-7-1 Definition

Sec. 1. (a) "Employer" means either of the following: (1) An employing unit that has incurred liability for wages payable to one (1) or more individuals. (2) An employing unit that in any calendar quarter during the current or preceding calendar year paid for service in employment wages of one dollar ($1) or more, except as provided in section 2(e), 2(h), and 2(i) of this chapter. (b) For the purpose 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. (c) For purposes of this section, "employment" shall include services which would constitute employment but for the fact that such services are deemed to be performed entirely within another state pursuant to an election under an arrangement entered into by the department (pursuant to IC 22-4-22) and an agency charged with the administration of any other state or federal unemployment compensation 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; P.L.121-2014, SEC.10; P.L.171-2016, SEC.4; P.L.113-2026, SEC.6.

Ind. Code § 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 the time of the acquisition which acquires the organization, trade, or business within this state of another which at the time of the acquisition is an employer subject to this article, and any employing unit whether or not an employing unit at the time of the acquisition which acquires substantially all the assets within this state of the employer used in or in connection with the operation of the trade or business, if the acquisition of substantially all the assets of the trade or business results in or is used in the operation or continuance of an organization, trade, or business. (b) Any employing unit (whether or not an employing unit at the time of acquisition) which acquires a distinct and segregable portion of the organization, trade, or business within this state of another employing unit which at the time of the acquisition is an employer subject to this article. (c) Any employing unit which, having become an employer under section 1, 2(a), 2(b), 2(d), 2(f), or 2(h) of this chapter, has not ceased to be an employer by compliance with the provisions of IC 22-4-9-2 and IC 22-4-9-3. (d) For the effective period of its election pursuant to IC 22-4-9-4 or IC 22-4-9-5, any other employing unit which has elected to become fully subject to this article. (e) Any employing unit for which service in employment as defined in IC 22-4-8-2(l) is performed. In determining whether an employing unit for which service other than agricultural labor is also performed is an employer under sections 1 or 2 of this chapter, the wages earned or the employment of an employee performing service in agricultural labor may not be taken into account. If an employing unit is determined an employer of agricultural labor, the employing unit shall be determined an employer for the purposes of section 1 of this chapter. (f) Any employing unit that is subject to tax under the Federal Unemployment Tax Act and is not an employer under any other section of this chapter, is an Indiana employer if required to be an Indiana employer to qualify for full Federal Unemployment Tax Act credit. (g) Any employing unit for which service in employment, as defined 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 as defined in IC 22-4-8-2(m) is performed. In determining whether an employing unit for which service other than domestic service is also performed is an employer under sections 1 or 2 of this chapter, the wages earned or the employment of an employee performing domestic 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; P.L.122-2019, SEC.15.

Ind. Code § 22-4-7-3 "Seasonal employer"; "seasonal determination"

Sec. 3. (a) As used in this article, "seasonal employer" means an employer that, because of climatic conditions or the seasonal nature of a product or service, customarily operates all or a portion of its business only during a regularly recurring period or periods of less than twenty-six (26) weeks for all seasonal periods during a calendar year. An employer may be a seasonal employer with respect to a portion of its business only if that portion, under the usual and customary practice in the industry, is identifiable as a functionally distinct operation. (b) As used in this article, "seasonal determination" means a decision made by the department after application in the form and manner prescribed by the department as to the seasonal nature of the employer, the normal seasonal period or periods of the employer, and the seasonal operation of the employer covered by such determination. As added by P.L.228-1983, SEC.1. Amended by P.L.18-1987, SEC.26; P.L.122-2019, SEC.16.