Citations Affected: IC 2-5-30; IC 5-28-27; IC 22-4.
Synopsis: Unemployment compensation and labor issues. Conference committee report for EHB 1379. Establishes the unemployment insurance oversight committee to: (1) oversee the department of workforce development's (department) administration of the unemployment insurance system; (2) recommend improvements in the collection of contributions and reimbursements and in the determination of eligibility for and the payment of unemployment benefits; (3) monitor the unemployment insurance benefit fund (fund); and (4) make recommendations to improve the solvency of the fund. Provides that reimbursable employers pay only the portion of extended benefits not reimbursed by the federal government. Requires that extended benefits be paid for at least 13 weeks after a determination that the state "on" indicator is in effect. Changes the "off" indicator to the maximum allowable under federal law. Provides an additional "on indicator" under which extended benefit periods may be triggered. Increases the total extended benefit amount payable to an individual for extended benefit periods beginning in a "high unemployment period". Specifies that the additional "on" indicator expires on the later of December 5, 2009, or the week ending four weeks before the last week for which federal sharing is authorized by the federal American Recovery and Reinvestment Act of 2009 (Act). Provides that for any weeks of unemployment beginning after February 17, 2009, and before January 1, 2010, an individual's eligibility period for extended benefits is considered to include any week that begins: (1) after the date as of which the individual exhausts all rights to emergency unemployment compensation; and (2) during an extended benefit period that began on or before that date. Increases the taxable wage base from $7,000 to $9,500. Expands the definition of an "employing unit" to include all forms of legal entities. Adds restrictions on an employer's ability to create a new experience account (account) for purposes of reducing the employer's contribution rate. Phases out the current tax rate schedule, and provides a new tax rate schedule effective in 2010. Provides that for calendar year 2010 new Schedule B applies in determining and assigning each employer's contribution rate. Permits an employer with a debit reserve ratio to elect once, after December 31, 2009, and before January 1, 2012, to make a voluntary contribution to the fund and receive a credit to the employer's account equal to 250% of the amount of the voluntary contribution. Limits the credit to the amount necessary for the employer to attain the next lower contribution rate. Permits an employer to pay the voluntary contribution in equal periodic payments over a period not to exceed five years. Provides that the term "effort to secure full-time work" includes submitting at least one application for work each
week that the individual is claiming benefits. Provides that submitting an online application satisfies this condition. Permits the department to waive the job search requirement when an individual is: (1) attending training; (2) a job-attached worker with a specific recall date that is not more than 60 days after separation; or (3) using a hiring service, referral service, or other job placement service. Also permits a waiver when requiring compliance with the requirement is inconsistent with the purposes of unemployment insurance law. Provides that as conditions precedent to the payment of benefits to an individual for benefit periods established on and after January 1, 2010: (1) the individual must have established, after the last day of the individual's last base period wage credits equal to at least 1.5 times the wages paid to the individual in the calendar quarter in which the individual's wages were highest; and (2) the individual must have established wage credits in the last two calendar quarters of the individual's base period in a total amount of not less than $2,500 and an aggregate in the four calendar quarters of the individual's base period of not less than $4,200. Provides that the definition of "discharge for just cause" includes the violation of a rule regarding attendance. Reduces the maximum benefit amount of an individual's current claim by 25% as a penalty for an individual's first separation from employment under disqualifying conditions or first failure to apply for or accept suitable work. Provides for additional reductions in an individual's maximum benefit amount of 15% for the second separation or failure and 10% for the third and each subsequent separation or failure. Provides that work is not considered unsuitable during the fifth through the eighth consecutive week of claiming benefits if the work pays not less than 90% of the individual's prior weekly wage work. Provides that work is not considered unsuitable after eight consecutive weeks of claiming benefits if the work pays not less than 80% of the individual's prior weekly wage. Expands the definition of "gross misconduct" for which an individual's wage credits are canceled. Provides that the employer has the burden of proof that a discharged employee's conduct was gross misconduct, and allows evidence that the employer filled or maintained the position or job held by a discharged employee after the employee's discharge. Permits evidence that a discharged employee has not been prosecuted or convicted for the conduct. Provides that if evidence is presented that an action or requirement of the employer may have caused the conduct that is the basis for the employee's discharge, the conduct is not gross misconduct. Provides that lawful conduct not otherwise prohibited by an employer is not gross misconduct. Deletes the requirement that a felony or a Class A misdemeanor may constitute gross misconduct only if the felony or misdemeanor is admitted by the individual or has resulted in a conviction. Expands the types of information a notice of a claim for unemployment benefits (claim) must provide. Requires the department to establish an unemployment claims compliance center to investigate instances in which information provided by an individual who files a claim does not match information provided by the individual's base period employers. Charges half of the benefits paid to an employer's account if the employer fails to respond to a request by the department for information necessary to make a determination concerning a claim and the employer eventually prevails in the appeal. Provides for a credit to the employer's account equal to the amount of any overpayment recovered. Requires the department to provide annually certain training to all administrative law judges, review board members, and other individuals who adjudicate claims. Requires the department to regularly monitor the hearings and decisions of individuals who adjudicate claims to ensure that the hearings and decisions strictly comply with the law, and provides for department disciplinary action up to and including termination for an individual's failure to do so. Authorizes the department to charge a reasonable processing fee not to exceed $2 for records concerning an individual's last known employer that must be disclosed by court order. Requires the unemployment insurance board to transfer from the special employment and training services fund (special fund) to the fund amounts in the special fund that exceed $8.5 million. Establishes the Hoosier workers first training program to allocate to employers or consortiums money for incumbent worker training grants that enable workers who reside in Indiana to obtain recognizable credentials or certifications and transferable employment skills that improve employer competitiveness. Requires the commissioner of the department to: (1) examine the annual cost of implementing changes to eligibility and other requirements of the state's existing unemployment insurance system in order to qualify for the maximum amount available to a state under the Act; (2) compare the annual cost of implementing changes with the
maximum amount available to the state under the Act as a result of making the changes; (3) initiate the changes examined, unless the commissioner determines that the negative fiscal impact to the fund outweighs the benefits of the amounts available to the state under the Act and the expansion of eligibility and other requirements of the state's existing unemployment insurance system; and (4) submit to the legislative council, the unemployment insurance oversight committee, the speaker of the house of representatives, and the president pro tempore of the senate a report that: (A) details the commissioner's actions, or the commissioner's decision not to initiate changes; (B) recommends any legislation necessary to modify the state's unemployment insurance system in order for the state to qualify for amounts available under the Act; and (C) analyzes the fiscal impact to the fund of the commissioner's actions, or decision not to initiate changes, and recommended legislation. Repeals: (1) expired employer rate schedules; (2) expired provisions concerning the skills 2016 training program; (3) an expired definition of "dependent"; and (4) a provision concerning witness fees. (This conference committee report removes provisions that: (1) increase wage credits for computation of a claim from $9,250 to $11,000; (2) make changes to deductible income; (3) describe the notice a seasonal worker must receive and make other changes to seasonal employment; (4) assess an employer surcharge for 2009; (5) assess a surcharge on a seasonal employer who does not make a seasonal designation or reduce the total annual wages reported; (6) reduce the individual's weekly benefit amount during the individual's benefit period; (7) require the department to cancel all of an individual's wage credits established before a failure to disclose or falsification occurs that affects an individual's eligibility for or the amount of the benefits and require the individual to forfeit any benefits or extended benefits that might otherwise have become payable to the individual and any benefit rights or extended benefit rights based on those wage credits; (8) provide that an individual, group, association, or other entity that knowingly advises or assists an individual in certain failures to disclose information or falsification of information is jointly and severally liable to the department for all overpayments and penalties related to the failure to disclose or falsification; (9) provide that work is not considered unsuitable if: (A) during the first four consecutive weeks of claiming benefits, the work pays not less than 80% of the individual's prior weekly wage; (B) during the fifth through the twelfth consecutive weeks of claiming benefits, the work pays not less than 60% of the individual's prior weekly wage; and (C) after 12 consecutive weeks of claiming benefits, the work pays not less than 50% of the individual's prior weekly wage; (10) require a claimant to serve a waiting period upon filing any initial or additional claim if the claimant has received from any source (other than unemployment insurance benefits) remuneration that exceeds the claimant's maximum weekly benefit in each week for six or more weeks preceding the claim or initial claim, regardless of whether the claimant has previously served a waiting period; (11) provide that, for a benefit year established on and after January 1, 2010, an individual may not receive benefits unless the individual has earned wage credits exceeding $1,000 in three separate calendar quarters of the individual's base period; (12) allow all employers in an individual's base period to contest the individual's application for unemployment benefits; (13) specify that an employer's failure to provide a reason for termination at the time of discharge shall not prevent a finding of discharge for just cause if the individual is aware or should be aware of the reason for termination; (14) provide for the sharing of information concerning the classification of individuals as independent contractors among the department of labor, the department of state revenue, the department, and the worker's compensation board of Indiana; (15) require an employer to provide certain information about affected employees in connection with a plant closure or mass layoff; and (16) repeal: (A) the definition of "work week" used in a labor contract for purposes of deductible income; and (B) a provision concerning payments received under a private unemployment benefit plan. This conference committee report adds provisions that: (1) establish the unemployment insurance oversight committee to: (A) oversee the department's administration of the unemployment insurance system; (B) recommend improvements in the collection of contributions and reimbursements and in the determination of eligibility for and the payment of benefits; (C) monitor the fund; and (D) make recommendations to improve the solvency of the fund; (2) provide that for any weeks of unemployment
beginning after February 17, 2009, and before January 1, 2010, an individual's eligibility
period for extended benefits is considered to include any week that begins: (A) after the
date as of which the individual exhausts all rights to emergency unemployment
compensation; and (B) during an extended benefit period that began on or before that date;
(3) allow an employer with a debit reserve ratio of at least 20 to elect once, after December
31, 2009, and before January 1, 2014, to make a voluntary contribution to the fund and
receive a credit to the employer's experience account equal to 250% of the amount of the
voluntary contribution; (4) provide that for calendar year 2010 new Schedule B applies in
determining and assigning each employer's contribution rate; (5) provide that the term
"effort to secure full-time work" includes submitting at least one application for work each
week that the individual is claiming benefits and that submitting an online application
satisfies this condition; (6) permit the department to waive the job search requirement
when an individual is: (A) attending training; (B) a job-attached worker with a specific
recall date that is not more than 60 days after separation; or (C) using a hiring service,
referral service, or other job placement service, and also permit a waiver when requiring
compliance with the requirement is inconsistent with the purposes of unemployment
insurance law; (7) reduce the maximum benefit amount of an individual's current claim by
25% as a penalty for an individual's first separation from employment under disqualifying
conditions or first failure to apply for or accept suitable work, and provide for additional
reductions in an individual's maximum benefit amount of 15% for the second separation
or failure and 10% for the third and each subsequent separation or failure; (8) provide that
work is not considered unsuitable during the fifth through the eighth consecutive week of
claiming benefits if the work pays not less than 90% of the individual's prior weekly wage
work, and that work is not considered unsuitable after eight consecutive weeks of claiming
benefits if the work pays not less than 80% of the individual's prior weekly wage; (9)
permit evidence that a discharged employee has not been prosecuted or convicted for
conduct alleged to be gross misconduct; (10) provide that if evidence is presented that an
action or requirement of the employer may have caused the conduct that is the basis for the
employee's discharge, the conduct is not gross misconduct; (11) provide that lawful conduct
not otherwise prohibited by an employer is not gross misconduct; (12) require the
department to establish an unemployment claims compliance center to investigate instances
in which information provided by an individual who files a claim for benefits does not
match information provided by the individual's base period employers; (13) require the
unemployment insurance board to transfer from the special employment and training
services fund (special fund) to the fund amounts in the special fund that exceed $8.5
million; (14) establish the Hoosier Workers First training program to allocate to employers
or consortiums money for incumbent worker training grants that enable workers who
reside in Indiana to obtain recognizable credentials or certifications and transferable
employment skills that improve employer competitiveness; and (15) require the
commissioner of the department to: (A) examine the annual cost of implementing changes
to eligibility and other requirements of the state's existing unemployment insurance system
in order to qualify for the maximum amount available to a state under the Act; (B)
compare the annual cost of implementing changes with the maximum amount available to
the state under the Act as a result of making the changes; (C) initiate the changes examined,
unless the commissioner determines that the negative fiscal impact to the fund outweighs
the benefits of the amounts available to the state under the Act and the expansion of
eligibility and other requirements of the state's existing unemployment insurance system;
and (D) submit to the legislative council, the unemployment insurance oversight committee,
the speaker of the house of representatives, and the president pro tempore of the senate a
report that: (i) details the commissioner's actions, or the commissioner's decision not to
initiate changes; (ii) recommends any legislation necessary to modify the state's
unemployment insurance system in order for the state to qualify for amounts available
under the Act; and (iii) analyzes the fiscal impact to the fund of the commissioner's actions,
or decision not to initiate changes, and recommended legislation.)
Effective: Upon passage; July 1, 2009.
MR. SPEAKER:
Your Conference Committee appointed to confer with a like committee from the Senate
upon Engrossed Senate Amendments to Engrossed House Bill No. 1379 respectfully reports
that said two committees have conferred and agreed as follows to wit:
that the House recede from its dissent from all Senate amendments and that
the House now concur in all Senate amendments to the bill and that the bill
be further amended as follows:
Delete the title and insert the following:
A BILL FOR AN ACT to amend the Indiana Code concerning labor
and safety and to make an appropriation.
Delete everything after the enacting clause and insert the following:
"off" indicator. or
(2) The thirteenth consecutive week of such period.
(b) However, no extended benefit period may begin by reason of a
state "on" indicator before the fourteenth week following the end of a
prior extended benefit period which was in effect with respect to this
state.
(c) There is a state "on" indicator for this state for a week if the
commissioner determines, in accordance with the regulations of the
United States Secretary of Labor, that for the period consisting of such
week and the immediately preceding twelve (12) weeks, the rate of
insured unemployment (not seasonally adjusted) under this article:
(1) equaled or exceeded one hundred twenty percent (120%) of
the average of such rates for the corresponding 13-week period
ending in each of the preceding two (2) calendar years; and
(2) equaled or exceeded
(A) with respect to benefits for weeks of unemployment
beginning before September 25, 1982, four percent (4%); and
(B) with respect to benefits for weeks of unemployment
beginning after September 25, 1982, five percent (5%).
However, with respect to benefits for weeks of unemployment
beginning after December 31, 1977, the determination of whether there
has been a state "on" or "off" indicator beginning or ending any
extended benefit period shall be made under this subsection as if it did
not contain subdivision (1) and if the insured unemployment rate in
subdivision (2) were:
(A) with respect to benefits for weeks of unemployment
beginning before September 25, 1982, five percent (5%); and
(B) with respect to benefits for weeks of unemployment
beginning after September 25, 1982, is at least six percent
(6%).
Any week for which there would otherwise be a state "on" indicator
shall continue to be such a week and may not be determined to be a
week for which there is a state "off" indicator.
(d) In addition to the test for a state "on" indicator under
subsection (c), there is a state "on" indicator for this state for a
week if:
(1) the average rate of total unemployment in Indiana,
seasonally adjusted, as determined by the United States
Secretary of Labor, for the period consisting of the most
recent three (3) months for which data for all states are
published before the close of the week, equals or exceeds six
and five-tenths percent (6.5%); and
(2) the average rate of total unemployment in Indiana,
seasonally adjusted, as determined by the United States
Secretary of Labor, for the three (3) month period referred to
in subdivision (1) equals or exceeds one hundred ten percent
(110%) of the average for either or both of the corresponding
three (3) month periods ending in the two (2) preceding
calendar years.
There is a state "off" indicator for a week if either of the
requirements in subdivisions (1) and (2) are not satisfied. However,
any week for which there would otherwise be a state "on"
indicator under this section continues to be subject to the "on"
indicator and shall not be considered a week for which there is a
state "off" indicator. This subsection expires on the later of
December 5, 2009, or the week ending four (4) weeks before the
last week for which federal sharing is authorized by Section
2005(a) of Division B, Title II (the federal Assistance to
Unemployed Workers and Struggling Families Act) of the federal
American Recovery and Reinvestment Act of 2009 (P.L. 111-5).
(d) (e) There is a state "off" indicator for this state for a week if the
commissioner determines, in accordance with the regulations of the
United States Secretary of Labor, that for the period consisting of such
week and the immediately preceding twelve (12) weeks, the rate of
insured unemployment (not seasonally adjusted) under this article:
(1) was less than one hundred twenty percent (120%) of the
average of such rates for the corresponding 13-week period
ending in each of the preceding two (2) calendar years; or
(2) was less than:
(A) with respect to benefits for weeks of unemployment
beginning before September 25, 1982, four percent (4%); and
(B) with respect to benefits for weeks of unemployment
beginning after September 25, 1982, five percent (5%).
the requirements of subsection (c) have not been met.
(e) (f) With respect to benefits for weeks of unemployment
beginning after August 13, 1981, "rate of insured unemployment," for
purposes of subsections (e) and (f), subsection (c), means the
percentage derived by dividing:
(1) the average weekly number of individuals filing claims for
regular compensation in this state for weeks of unemployment
with respect to the most recent 13 consecutive week period (as
determined by the board on the basis of this state's reports to the
United States Secretary of Labor); by
(2) the average monthly employment covered under this article
for the first four (4) of the most recent six (6) completed calendar
quarters ending before the end of such 13-week period.
(f) (g) "Regular benefits" means benefits payable to an individual
under this article or under the law of any other state (including benefits
payable to federal civilian employees and to ex-servicemen pursuant to
5 U.S.C. 8501 through 8525) other than extended benefits. "Additional
benefits" means benefits other than extended benefits and which are
totally financed by a state payable to exhaustees by reason of
conditions of high unemployment or by reason of other special factors
under the provisions of any state law. If extended compensation is
payable to an individual by this state and additional compensation is
payable to him the individual for the same week by any state, the
individual may elect which of the two (2) types of compensation to
claim.
(g) (h) "Extended benefits" means benefits (including benefits
payable to federal civilian employees and to ex-servicemen pursuant to
5 U.S.C. 8501 through 8525) payable to an individual under the
provisions of this article for weeks of unemployment in the individual's
"eligibility period". Pursuant to Section 3304 of the Internal Revenue
Code extended benefits are not payable to interstate claimants filing
claims in an agent state which is not in an extended benefit period,
against the liable state of Indiana when the state of Indiana is in an
extended benefit period. This prohibition does not apply to the first two
(2) weeks claimed that would, but for this prohibition, otherwise be
payable. However, only one such two (2) week period will be granted
on an extended claim. Notwithstanding any other provisions of this
chapter, with respect to benefits for weeks of unemployment beginning
after October 31, 1981, if the benefit year of any individual ends within
an extended benefit period, the remaining balance of extended benefits
that the individual would, but for this clause, be entitled to receive in
that extended benefit period, with respect to weeks of unemployment
beginning after the end of the benefit year, shall be reduced (but not
below zero) by the product of the number of weeks for which the
individual received any amounts as trade readjustment allowances
within that benefit year, multiplied by the individual's weekly benefit
amount for extended benefits.
(h) (i) "Eligibility period" of an individual means the period
consisting of the weeks in the individual's benefit period which begin
in an extended benefit period and, if the individual's benefit period
ends within such extended benefit period, any weeks thereafter which
begin in such extended benefit period. For any weeks of
unemployment beginning after February 17, 2009, and before
January 1, 2010, an individual's eligibility period (as described in
Section 203(c) of the Federal-State Unemployment Compensation
Act of 1970) is, for purposes of any determination of eligibility for
extended compensation under state law, considered to include any
week that begins:
(1) after the date as of which the individual exhausts all rights
to emergency unemployment compensation; and
(2) during an extended benefit period that began on or before
the date described in subdivision (1).
(i) (j) "Exhaustee" means an individual who, with respect to any
week of unemployment in the individual's eligibility period:
(1) has received, prior to such week, all of the regular benefits
including dependent's allowances that were available to the
individual under this article or under the law of any other state
(including benefits payable to federal civilian employees and
ex-servicemen under 5 U.S.C. 8501 through 8525) in the
individual's current benefit period that includes such week.
However, for the purposes of this subsection, an individual shall
be deemed to have received all of the regular benefits that were
available to the individual although as a result of a pending appeal
with respect to wages that were not considered in the original
monetary determination in the individual's benefit period or
although a nonmonetary decision denying benefits is pending, the
individual may subsequently be determined to be entitled to
added regular benefits;
(2) may be entitled to regular benefits with respect to future
weeks of unemployment but such benefits are not payable with
respect to such week of unemployment by reason of seasonal
limitations in any state unemployment insurance law; or
(3) having had the individual's benefit period expire prior to such
week, has no, or insufficient, wages on the basis of which the
individual could establish a new benefit period that would include
such week;
and has no right to unemployment benefits or allowances, as the case
may be, under the Railroad Unemployment Insurance Act, the Trade
Act of 1974, the Automotive Products Trade Act of 1965 and such
other federal laws as are specified in regulations issued by the United
States Secretary of Labor, and has not received and is not seeking
unemployment benefits under the unemployment compensation law of
Canada; but if the individual is seeking such benefits and the
appropriate agency finally determines that the individual is not entitled
to benefits under such law, he the individual is considered an
exhaustee.
(j) (k) "State law" means the unemployment insurance law of any
state, approved by the United States Secretary of Labor under Section
3304 of the Internal Revenue Code.
For the purposes of this subdivision, the term "employment" shall
include service constituting employment under any employment
security law of any state or of the federal government. However,
nothing in this subdivision shall be taken as an approval or
disapproval of any related federal legislation.
(2) The amount of any payment (including any amount paid by an
employer for insurance or annuities or into a fund to provide for
any such payment) made to, or on behalf of, an individual or any
of the individual's dependents under a plan or system established
by an employer which makes provision generally for individuals
performing service for it (or for such individuals generally and
their dependents) or for a class or classes of such individuals (or
for a class or classes of such individuals and their dependents) on
account of:
(A) retirement;
(B) sickness or accident disability;
(C) medical or hospitalization expenses in connection with
sickness or accident disability; or
(D) death.
(3) The amount of any payment made by an employer to an
individual performing service for it (including any amount paid
by an employer for insurance or annuities or into a fund to
provide for any such payment) on account of retirement.
(4) The amount of any payment on account of sickness or accident
disability, or medical or hospitalization expenses in connection
with sickness or accident disability made by an employer to, or on
behalf of, an individual performing services for it and after the
expiration of six (6) calendar months following the last calendar
month in which the individual performed services for such
employer.
(5) The amount of any payment made by an employer to, or on
behalf of, an individual performing services for it or to the
individual'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 payment unless
such payment is made to an individual performing services for
the trust as remuneration for such services and not as a
beneficiary of the trust; or
(B) under or to an annuity plan which, at the time of such
payments, 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 an
individual for service not in the course of the employer's trade or
business.
(7) The amount of any payment (other than vacation or sick pay)
made to an individual after the month in which the individual
attains the age of sixty-five (65) if the individual did not perform
services for the employer in the period for which such payment is
made.
(8) The payment by an employer (without deduction from the
remuneration of the employee) of the tax imposed upon an
employee under Sections 3101 et seq. of the Internal Revenue
Code (Federal Insurance Contributions Act).
power with respect to the other corporation. entity.
(3) Fifty percent (50%) or more of one (1) corporation's entity's
officers are concurrently officers of the other corporation. entity.
(4) Thirty percent (30%) or more of one (1) corporation's entity's
employees are concurrently employees of the other corporation.
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%).
Corporations Entities shall be considered related corporations 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 corporations. entities.
is excluded.
(j) Service performed after December 31, 1971, by an individual in
the employ of a religious, charitable, educational, or other organization,
but only if the following conditions are met:
(1) The service is excluded from "employment" as defined in the
Federal Unemployment Tax Act solely by reason of Section
3306(c)(8) of that act (26 U.S.C. 3306(c)(8)).
(2) The organization had four (4) or more individuals in
employment for some portion of a day in each of twenty (20)
different weeks, whether or not such weeks were consecutive,
within either the current or preceding calendar year, regardless of
whether they were employed at the same moment of time.
(3) For the purposes of subdivisions (1) and (2), the term
"employment" does not apply to service performed as follows:
(A) In the employ of:
(i) a church or convention or association of churches; or
(ii) an organization which is operated primarily for religious
purposes and which is operated, supervised, controlled, or
principally supported by a church or convention or
association of churches.
(B) By a duly ordained, commissioned, or licensed minister of
a church in the exercise of his ministry or by a member of a
religious order in the exercise of duties required by such order.
(C) Before January 1, 1978, in the employ of a school which
is not an eligible postsecondary educational institution.
(D) In a facility conducted for the purpose of carrying out a
program of rehabilitation for individuals whose earning
capacity is impaired by age or physical or mental deficiency or
injury or providing remunerative work for individuals who
because of their impaired physical or mental capacity cannot
be readily absorbed in the competitive labor market by an
individual receiving such rehabilitation or remunerative work.
(E) As part of an unemployment work relief or work training
program assisted or financed in whole or in part by any federal
agency or an agency of a state or political subdivision thereof,
by an individual receiving such work relief or work training.
(k) The service of an individual who is a citizen of the United
States, performed outside the United States (except in Canada), after
December 31, 1971, in the employ of an American employer (other
than service which is deemed "employment" under the provisions of
subsection (a), (b), or (e) or the parallel provisions of another state's
law), if the following apply:
(1) The employer's principal place of business in the United States
is located in this state. or
(2) The employer has no place of business in the United States,
but the employer is:
(A) The employer is an individual who is a resident of this
state; or
(B) The employer is a corporation which is organized under
the laws of this state; or
(C) The employer is a partnership, limited liability
partnership, or a trust and the number of the partners or
trustees who are residents of this state is greater than the
number who are residents of any one (1) other state; or
(D) an association, a joint venture, an estate, a limited
liability company, a joint stock company, or an insurance
company (referred to as an "entity" in this clause), and
either:
(i) the entity is organized under the laws of this state; or
(ii) the number of owners, members, or beneficiaries who
are residents of this state is greater than the number who
are residents of any one (1) other state.
(3) None of the criteria of subdivisions (1) and (2) is met but the
employer has elected coverage in this state or, the employer
having failed to elect coverage in any state, the individual has
filed a claim for benefits, based on such service, under the law of
this state.
(4) An "American employer," for purposes of this subsection,
means:
(A) an individual who is a resident of the United States; or
(B) a partnership or limited liability partnership, if
two-thirds (2/3) or more of the partners are residents of the
United States; or
(C) a trust, if all of the trustees are residents of the United
States; or
(D) a corporation, an association, a joint venture, an estate,
a limited liability company, a joint stock company, or an
insurance company organized or established under the laws
of the United States or of any state.
(l) The term "employment" also includes the following:
(1) Service performed after December 31, 1977, by an individual
in agricultural labor (as defined in section 3(c) of this chapter)
when the service is performed for an employing unit which:
(A) during any calendar quarter in either the current or
preceding calendar year paid cash remuneration of twenty
thousand dollars ($20,000) or more to individuals employed in
agricultural labor; or
(B) for some portion of a day in each of twenty (20) different
calendar weeks, whether or not the weeks were consecutive, in
either the current or the preceding calendar year, employed in
agricultural labor ten (10) or more individuals, regardless of
whether they were employed at the same time.
(2) For the purposes of this subsection, any individual who is a
member of a crew furnished by a crew leader to perform service
in agricultural labor for any other person shall be treated as an
employee of the crew leader:
(A) if the crew leader holds a valid certificate of registration
under the Farm Labor Contractor Registration Act of 1963, or
substantially all the members of the crew operate or maintain
tractors, mechanized harvesting or crop dusting equipment, or
any other mechanized equipment, which is provided by the
crew leader; and
quarter in which an advance payment has been made to reflect the
difference between the estimated contribution and the contribution
actually payable. Advance payment of contributions shall not be
required for more than one (1) calendar quarter in any calendar year.
(b) Any employer which is, or becomes, subject to this article by
reason of IC 22-4-7-2(g) or IC 22-4-7-2(h) shall pay contributions as
provided under this article unless it elects to become liable for
"payments in lieu of contributions" (as defined in IC 22-4-2-32).
(c) Except as provided in subsection (e), the election to become
liable for "payments in lieu of contributions" must be filed with the
department on a form prescribed by the department not later than
thirty-one (31) days following the date upon which such entity qualifies
as an employer under this article, and shall be for a period of not less
than two (2) calendar years.
(d) Any employer that makes an election in accordance with
subsections (b) and (c) will continue to be liable for "payments in lieu
of contributions" until it files with the department a written notice
terminating its election. The notice filed by an employer to terminate
its election must be filed not later than thirty (30) days prior to the
beginning of the taxable year for which such termination shall first be
effective.
(e) Any employer that qualifies to elect to become liable for
"payments in lieu of contributions" and has been paying contributions
under this article, may change to a reimbursable basis by filing with the
department not later than thirty (30) days prior to the beginning of any
taxable year a written notice of election to become liable for payments
in lieu of contributions. Such election shall not be terminable by the
organization for that and the next year.
(f) Employers making "payments in lieu of contributions" under
subsections (b) and (c) shall make reimbursement payments monthly.
At the end of each calendar month the department shall bill each such
employer (or group of employers) for an amount equal to the full
amount of regular benefits plus one-half (1/2) of the amount of
extended part of benefits not reimbursed by the federal government
under the Federal-State Extended Unemployment Compensation
Act of 1970 paid during such month that is attributable to services in
the employ of such employers or group of employers. Governmental
entities of this state and its political subdivisions electing to make
"payments in lieu of contributions" shall be billed by the department at
the end of each calendar month for an amount equal to the full amount
of regular benefits plus the full amount of extended part of benefits
not reimbursed by the federal government under the Federal-State
Extended Unemployment Compensation Act of 1970 paid during the
month that is attributable to service in the employ of the governmental
entities.
(g) Payment of any bill rendered under subsection (f) shall be made
not later than thirty (30) days after such bill was mailed to the last
known address of the employer or was otherwise delivered to it, unless
there has been an application for review and redetermination filed
under subsection (i).
(h) Payments made by any employer under the provisions of
subsections (f) through (j) shall not be deducted or deductible, in whole
or in part, from the remuneration of individuals in the employ of the
employer.
(i) The amount due specified in any bill from the department shall
be conclusive on the employer unless, not later than fifteen (15) days
after the bill was mailed to its last known address or otherwise
delivered to it, the employer files an application for redetermination. If
the employer so files, the employer shall have an opportunity to be
heard, and such hearing shall be conducted by a liability administrative
law judge pursuant to IC 22-4-32-1 through IC 22-4-32-15. After the
hearing, the liability administrative law judge shall immediately notify
the employer in writing of the finding, and the bill, if any, so made
shall be final, in the absence of judicial review proceedings, fifteen
(15) days after such notice is issued.
(j) Past due payments of amounts in lieu of contributions shall be
subject to the same interest and penalties that, pursuant to IC 22-4-29,
apply to past due contributions.
(k) Two (2) or more employers that have elected to become liable
for "payments in lieu of contributions" in accordance with subsections
(b) and (c) may file a joint application with the department for the
establishment of a group account for the purpose of sharing the cost of
benefits paid that are attributable to service in the employ of such
employers. Such group account shall be established as provided in
regulations prescribed by the commissioner.
subsection (c) to the employer's experience account.
(c) The employer's credit for a voluntary contribution made
under subsection (b) is equal to:
(1) the amount of the employer's voluntary contribution;
multiplied by
(2) two hundred fifty percent (250%).
(d) The employer may pay the voluntary contribution by
making equal periodic payments over a period not to exceed five
(5) years. The employer must receive the department's approval
for any payment schedule proposed by the employer.
(e) An employer may receive a credit under this section only:
(1) one (1) time;
(2) after making all of the periodic payments required under
subsection (d); and
(3) to the extent necessary to attain the contribution rate that
is the next lower rate to the contribution rate assigned to the
employer at the time the employer elects to make the
voluntary contribution.
(f) This section expires January 1, 2017.
under the Federal-State Extended Unemployment Compensation
Act of 1970 that are attributable to service in their employ.
Irrespective of the twenty-eight percent (28%) maximum limitation
provided for in this section, any extended the part of benefits not
reimbursed by the federal government under the Federal-State
Extended Unemployment Compensation Act of 1970 paid to an
eligible individual based on service with a governmental entity of this
state or its political subdivisions shall be charged to the experience or
reimbursable accounts of the employers, and fifty percent (50%) of any
extended the part of benefits not reimbursed by the federal
government under the Federal-State Extended Unemployment
Compensation Act of 1970 paid to an eligible individual shall be
charged to the experience or reimbursable accounts of the individual's
employers in the individual's base period, other than governmental
entities of this state or its political subdivisions, in the same proportion
and sequence as are provided in this section for regular benefits paid.
Additional benefits paid under IC 22-4-12-4(c) and benefits paid under
IC 22-4-15-1(c)(8) shall:
(1) be paid from the fund; and
(2) not be charged to the experience account or the reimbursable
account of any employer.
(b) If the aggregate of wages paid to an individual by two (2) or
more employers during the same calendar quarter exceeds the
maximum wage credits (as defined in IC 22-4-4-3) then the experience
or reimbursable account of each such employer shall be charged in the
ratio which the amount of wage credits from such employer bears to the
total amount of wage credits during the base period.
(c) When wage records show that an individual has been employed
by two (2) or more employers during the same calendar quarter of the
base period but do not indicate both that such employment was
consecutive and the order of sequence thereof, then and in such cases
it shall be deemed that the employer with whom the individual
established a plurality of wage credits in such calendar quarter is the
most recent employer in such quarter and its experience or
reimbursable account shall be first charged with benefits paid to such
individual. The experience or reimbursable account of the employer
with whom the next highest amount of wage credits were established
shall be charged secondly and the experience or reimbursable accounts
of other employers during such quarters, if any, shall likewise be
charged in order according to plurality of wage credits established by
such individual.
(d) Except as provided in subsection (f), if an individual:
(1) voluntarily leaves an employer without good cause in
connection with the work; or
(2) is discharged from an employer for just cause;
wage credits earned with the employer from whom the employee has
separated under these conditions shall be used to compute the
claimant's eligibility for benefits, but charges based on such wage
credits shall be paid from the fund and not charged to the experience
account of any employer. However, this exception shall not apply to
those employers who elect to make payments in lieu of contributions,
who shall be charged for all benefit payments which are attributable to
service in their employ.
(e) Any nonprofit organization which elects to make payments in
lieu of contributions into the unemployment compensation fund as
provided in this article is not liable to make the payments with respect
to the benefits paid to any individual whose base period wages include
wages for previously uncovered services as defined in IC 22-4-4-4, nor
is the experience account of any other employer liable for charges for
benefits paid the individual to the extent that the unemployment
compensation fund is reimbursed for these benefits pursuant to Section
121 of P.L.94-566. Payments which otherwise would have been
chargeable to the reimbursable or contributing employers shall be
charged to the fund.
(f) If an individual:
(1) earns wages during the individual's base period through
employment with two (2) or more employers concurrently;
(2) is separated from work by one (1) of the employers for reasons
that would not result in disqualification under IC 22-4-15-1; and
(3) continues to work for one (1) or more of the other employers
after the end of the base period and continues to work during the
applicable benefit year on substantially the same basis as during
the base period;
wage credits earned with the base period employers shall be used to
compute the claimant's eligibility for benefits, but charges based on the
wage credits from the employer who continues to employ the individual
shall be charged to the experience or reimbursable account of the
separating employer.
(g) Subsection (f) does not affect the eligibility of a claimant who
otherwise qualifies for benefits nor the computation of benefits.
(h) Unemployment benefits paid shall not be charged to the
experience account of a base period employer when the claimant's
unemployment from the employer was a direct result of the
condemnation of property by a municipal corporation (as defined in
IC 36-1-2-10), the state, or the federal government, a fire, a flood, or an
act of nature, when at least fifty percent (50%) of the employer's
employees, including the claimant, became unemployed as a result.
This exception does not apply when the unemployment was an
intentional result of the employer or a person acting on behalf of the
employer.
in accordance with the rate schedules in section 3 or 3.3 or 3.5 of
this chapter; and
(2) for each calendar year, an employer's rate shall be two and
seven-tenths percent (2.7%) before January 1, 2010, and two
and five-tenths percent (2.5%) after December 31, 2009,
except as otherwise provided in IC 22-4-37-3, unless and until:
(A) the employer has been subject to this article throughout
the thirty-six (36) consecutive calendar months immediately
preceding the computation date; and
(B) there has been some annual payroll in each of the three (3)
twelve (12) month periods immediately preceding the
computation date.
(c) This subsection applies before January 1, 2010. In addition to
the conditions and requirements set forth and provided in subsection
(b)(2)(A) and (b)(2)(B), an employer's rate shall not be less than five
and six-tenths percent (5.6%) unless all required contribution and wage
reports have been filed within thirty-one (31) days following the
computation date and all contributions, penalties, and interest due and
owing by the employer or the employer's predecessors for periods prior
to and including the computation date have been paid:
(1) within thirty-one (31) days following the computation date; or
(2) within ten (10) days after the department has given the
employer a written notice by registered mail to the employer's last
known address of:
(A) the delinquency; or
(B) failure to file the reports;
whichever is the later date.
The board or the board's designee may waive the imposition of rates
under this subsection if the board finds the employer's failure to meet
the deadlines was for excusable cause. The department shall give
written notice to the employer before this additional condition or
requirement shall apply.
(d) This subsection applies after December 31, 2009. In addition
to the conditions and requirements set forth and provided in
subsection (b)(2)(A) and (b)(2)(B), an employer's rate shall not be
less than twelve percent (12%) unless all required contributions
and wage reports have been filed within thirty-one (31) days
following the computation date and all contributions, penalties, and
interest due and owning by the employer or the employer's
predecessor for periods before and including the computation date
have been paid:
(1) within thirty-one (31) days following the computation
date; or
(2) within ten (10) days after the department has given the
employer a written notice by registered mail to the employer's
last known address of:
(A) the delinquency; or
(B) failure to file the reports;
whichever is the later date. The board or the board's designee may
waive the imposition of rates under this subsection if the board
finds the employer's failure to meet the deadlines was for excusable
cause. The department shall give written notice to the employer
before this additional condition or requirement shall apply.
(d) (e) However, if the employer is the state or a political
subdivision of the state or any instrumentality of a state or a political
subdivision, or any instrumentality which is wholly owned by the state
and one (1) or more other states or political subdivisions, the employer
may contribute at a rate of:
(1) one percent (1%), before January 1, 2010; or
(2) one and six-tenths percent (1.6%), after December 31,
2009;
until it has been subject to this article throughout the thirty-six (36)
consecutive calendar months immediately preceding the computation
date.
(e) (f) On the computation date every employer who had taxable
wages in the previous calendar year shall have the employer's
experience account charged with the amount determined under the
following formula:
STEP ONE: Divide:
(A) the employer's taxable wages for the preceding calendar
year; by
(B) the total taxable wages for the preceding calendar year.
STEP TWO: Multiply the quotient determined under STEP ONE
by the total amount of benefits charged to the fund under section
1 of this chapter.
(f) (g) One (1) percentage point of the rate imposed under
subsection (c) or (d), or the amount of the employer's payment that is
attributable to the increase in the contribution rate, whichever is less,
shall be imposed as a penalty that is due and shall be deposited upon
collection into the special employment and training services fund
established under IC 22-4-25-1. The remainder of the contributions
paid by an employer pursuant to the maximum rate shall be:
(1) considered a contribution for the purposes of this article; and
(2) deposited in the unemployment insurance benefit fund
established under IC 22-4-26.
whether the predecessor employer is no longer performing the
same trade or business and the trade or business is performed
by the employing unit to whom the workforce is transferred.
An employing unit is considered to continue the business
enterprise if any one (1) of the following applies:
(A) The predecessor employer and the employing unit are
corporations that 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.
(B) The predecessor employer and the employing unit are
entities that 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%).
(C) A predecessor employer and an employing unit are
entities that do 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.
(D) Fifty percent (50%) or more of one (1) entity's officers
are concurrently officers of the other entity.
(E) Thirty percent (30%) or more of one (1) entity's
employees are concurrently employees of the other entity.
(3) The length of time the employing unit or other person
continued the business enterprise of the acquired trade or
business.
(4) Whether a substantial number of new employees were hired
to perform duties unrelated to the business enterprise that the
trade or business conducted before the trade or business was
acquired.
(5) Whether the predecessor employer and the employing unit
are united by factors of control, operation, or use.
(6) Whether a new employing unit is being created solely to
obtain a lower contribution rate.
(c) Any written determination made by the department is conclusive
and binding on the employing unit or other person, unless the
employing unit or other person files a written protest with the
department setting forth all reasons for the protest. A protest under this
section must be filed not later than fifteen (15) days after the date the
department sends the initial determination to the employing unit or
other person. The protest shall be heard and determined under this
section and IC 22-4-32-1 through IC 22-4-32-15. The department and
the employing unit or other person shall be parties to the hearing before
the liability administrative law judge and are entitled to receive copies
of all pleadings and the decision.
would be in effect if IC 22-4-2-34(d)(1) were applied by substituting
"eight percent (8%)" for "six and five-tenths percent (6.5%)".
Effective with respect to weeks beginning in a high unemployment
period, the total extended benefit amount payable to an eligible
individual with respect to the applicable benefit year is equal to the
least of the following amounts:
(1) Eighty percent (80%) of the total amount of regular
benefits that were payable to the eligible individual under this
article in the applicable benefit year.
(2) Twenty (20) times the weekly benefit amount that was
payable to the eligible individual under this article for a week
of total unemployment in the applicable benefit year.
(3) Forty-six (46) times the weekly benefit amount that was
payable to the eligible individual under this article for a week
of total unemployment in the applicable benefit year, reduced
by the regular unemployment compensation benefits paid (or
deemed paid) during the benefit year.
This subsection expires on the later of December 5, 2009, or the
week ending four (4) weeks before the last week for which federal
sharing is authorized by Section 2005(a) of Division B, Title II (the
federal Assistance to Unemployed Workers and Struggling
Families Act) of the federal American Recovery and Reinvestment
Act of 2009 (P.L. 111-5).
IC 22-4-17-15.
(d) Interest and civil penalties collected under this chapter shall be
deposited in the special employment and training services fund
established under IC 22-4-25-1.
violence (as defined in IC 31-9-2-42).
(b) An unemployed individual shall be eligible to receive benefits
with respect to any week only if the individual:
(1) is physically and mentally able to work;
(2) is available for work;
(3) is found by the department to be making an effort to secure
full-time work; and
(4) participates in reemployment services, such as job search
assistance services, if the individual has been determined to be
likely to exhaust regular benefits and to need reemployment
services under a profiling system established by the department,
unless the department determines that:
(A) the individual has completed the reemployment services;
or
(B) failure by the individual to participate in or complete the
reemployment services is excused by the director under
IC 22-4-14-2(b).
The term "effort to secure full-time work" shall be defined by the board
department through rule which shall take into consideration whether
such individual has a reasonable assurance of reemployment and, if so,
the length of the prospective period of unemployment, but must
include as a condition the individual's submission of at least one (1)
application for work in each week for which the individual is
claiming benefits. An individual who submits an application for
work online through an Internet web site complies with this
condition. However, if an otherwise eligible individual is unable to
work or unavailable for work on any normal work day of the week the
individual shall be eligible to receive benefits with respect to such
week reduced by one-third (1/3) of the individual's weekly benefit
amount for each day of such inability to work or unavailability for
work.
(c) For the purpose of this article, unavailability for work of an
individual exists in, but is not limited to, any case in which, with
respect to any week, it is found:
(1) that such individual is engaged by any unit, agency, or
instrumentality of the United States, in charge of public works or
assistance through public employment, or any unit, agency, or
instrumentality of this state, or any political subdivision thereof,
in charge of any public works or assistance through public
employment;
(2) that such individual is in full-time active military service of
the United States, or is enrolled in civilian service as a
conscientious objector to military service;
(3) that such individual is suspended for misconduct in
connection with the individual's work; or
(4) that such individual is in attendance at a regularly established
public or private school during the customary hours of the
individual's occupation or is in any vacation period intervening
between regular school terms during which the individual is a
student. However, this subdivision does not apply to any
individual who is attending a regularly established school, has
been regularly employed and upon becoming unemployed makes
an effort to secure full-time work and is available for suitable
full-time work with the individual's last employer, or is available
for any other full-time employment deemed suitable.
(d) Notwithstanding any other provisions in this section or
IC 22-4-15-2, no otherwise eligible individual shall be denied benefits
for any week because the individual is in training with the approval of
the department, nor shall such individual be denied benefits with
respect to any week in which the individual is in training with the
approval of the department by reason of the application of the
provisions of this section with respect to the availability for work or
active search for work or by reason of the application of the provisions
of IC 22-4-15-2 relating to failure to apply for, or the refusal to accept,
suitable work. The department shall by rule prescribe the conditions
under which approval of such training will be granted.
least one and one-quarter (1.25) times the wages paid to the
individual in the calendar quarter in which the individual's wages
were highest; and
(2) the individual must have established wage credits in the last
two (2) calendar quarters of the individual's base period in a total
amount of not less than one thousand five hundred dollars
($1,500) and an aggregate in the four (4) calendar quarters of the
individual's base period of not less than two thousand five
hundred dollars ($2,500).
(d) (a) As further conditions precedent to the payment of benefits to
an individual with respect to benefit periods established on and after
July 1, 1995, but before January 1, 2010:
(1) the individual must have established, after the last day of the
individual's last base period, if any, wage credits (as defined in
IC 22-4-4-3 and within the meaning of IC 22-4-22-3) equal to at
least one and one-quarter (1.25) times the wages paid to the
individual in the calendar quarter in which the individual's wages
were highest; and
(2) the individual must have established wage credits in the last
two (2) calendar quarters of the individual's base period in a total
amount of not less than one thousand six hundred fifty dollars
($1,650) and an aggregate in the four (4) calendar quarters of the
individual's base period of not less than two thousand seven
hundred fifty dollars ($2,750).
(e) (b) As a further condition precedent to the payment of benefits
to an individual with respect to a benefit year established on and after
July 1, 1995, an insured worker may not receive benefits in a benefit
year unless after the beginning of the immediately preceding benefit
year during which the individual received benefits, the individual
performed insured work and earned wages in employment under
IC 22-4-8 in an amount not less than the individual's weekly benefit
amount established for the individual in the preceding benefit year in
each of eight (8) weeks.
(c) As further conditions precedent to the payment of benefits
to an individual with respect to benefit periods established on and
after January 1, 2010:
(1) the individual must have established, after the last day of
the individual's last base period, if any, wage credits (as
defined in IC 22-4-4-3 and within the meaning of wages under
IC 22-4-22-3) equal to at least one and five-tenths (1.5) times
the wages paid to the individual in the calendar quarter in
which the individual's wages were highest; and
(2) the individual must have established wage credits in the
last two (2) calendar quarters of the individual's base period
in a total amount of not less than two thousand five hundred
dollars ($2,500) and a total amount in the four (4) calendar
quarters of the individual's base period of not less than four
thousand two hundred dollars ($4,200).
of unemployment in the individual's eligibility period only if the
commissioner finds that with respect to such week:
(1) the individual is an "exhaustee" (as defined in
IC 22-4-2-34(i)); IC 22-4-2-34(j)); and
(2) the individual has satisfied the requirements of this article for
the receipt of regular benefits that are applicable to extended
benefits, including not being subject to a disqualification for the
receipt of benefits.
(b) If an individual has been disqualified from receiving extended
benefits for failure to actively engage in seeking work under
IC 22-4-15-2(c), the ineligibility shall continue for the week in which
the failure occurs and until the individual earns remuneration in
employment equal to or exceeding the weekly benefit amount of the
individual's claim in each of four (4) weeks. For purposes of this
subsection, an individual shall be treated as actively engaged in seeking
work during any week if:
(1) the individual has engaged in a systematic and sustained effort
to obtain work during the week; and
(2) the individual provides tangible evidence to the department of
workforce development that the individual has engaged in an
effort to obtain work during the week.
(c) For claims for extended benefits established after September 25,
1982, notwithstanding any other provision of this article, an individual
shall be eligible to receive extended benefits only if the individual's
insured wages in the base period with respect to which the individual
exhausted all rights to regular compensation were equal to or exceeded
one and one-half (1 1/2) times the individual's insured wages in that
calendar quarter of the base period in which the individual's insured
wages were the highest.
determined as follows:
(1) For the first separation from employment under
disqualifying conditions, the maximum benefit amount of the
individual's current claim is equal to the result of:
(A) the maximum benefit amount of the individual's
current claim, as initially determined; multiplied by
(B) seventy-five percent (75%);
rounded (if not already a multiple of one dollar ($1)) to the
next higher dollar.
(2) For the second separation from employment under
disqualifying conditions, the maximum benefit amount of the
individual's current claim is equal to the result of:
(A) the maximum benefit amount of the individual's
current claim determined under subdivision (1); multiplied
by
(B) eighty-five percent (85%);
rounded (if not already a multiple of one dollar ($1)) to the
next higher dollar.
(3) For the third and any subsequent separation from
employment under disqualifying conditions, the maximum
benefit amount of the individual's current claim is equal to the
result of:
(A) the maximum benefit amount of the individual's
current claim determined under subdivision (2); multiplied
by
(B) ninety percent (90%);
rounded (if not already a multiple of one dollar ($1)) to the
next higher dollar.
(c) The disqualifications provided in this section shall be subject to
the following modifications:
(1) An individual shall not be subject to disqualification because
of separation from the individual's employment if:
(A) the individual left to accept with another employer
previously secured permanent full-time work which offered
reasonable expectation of continued covered employment and
betterment of wages or working conditions and thereafter was
employed on said job;
(B) having been simultaneously employed by two (2)
employers, the individual leaves one (1) such employer
voluntarily without good cause in connection with the work
but remains in employment with the second employer with a
reasonable expectation of continued employment; or
(C) the individual left to accept recall made by a base period
employer.
(2) An individual whose unemployment is the result of medically
substantiated physical disability and who is involuntarily
unemployed after having made reasonable efforts to maintain the
employment relationship shall not be subject to disqualification
under this section for such separation.
(3) An individual who left work to enter the armed forces of the
United States shall not be subject to disqualification under this
section for such leaving of work.
(4) An individual whose employment is terminated under the
compulsory retirement provision of a collective bargaining
agreement to which the employer is a party, or under any other
plan, system, or program, public or private, providing for
compulsory retirement and who is otherwise eligible shall not be
deemed to have left the individual's work voluntarily without
good cause in connection with the work. However, if such
individual subsequently becomes reemployed and thereafter
voluntarily leaves work without good cause in connection with the
work, the individual shall be deemed ineligible as outlined in this
section.
(5) An otherwise eligible individual shall not be denied benefits
for any week because the individual is in training approved under
Section 236(a)(1) of the Trade Act of 1974, nor shall the
individual be denied benefits by reason of leaving work to enter
such training, provided the work left is not suitable employment,
or because of the application to any week in training of provisions
in this law (or any applicable federal unemployment
compensation law), relating to availability for work, active search
for work, or refusal to accept work. For purposes of this
subdivision, the term "suitable employment" means with respect
to an individual, work of a substantially equal or higher skill level
than the individual's past adversely affected employment (as
defined for purposes of the Trade Act of 1974), and wages for
such work at not less than eighty percent (80%) of the individual's
average weekly wage as determined for the purposes of the Trade
Act of 1974.
(6) An individual is not subject to disqualification because of
separation from the individual's employment if:
(A) the employment was outside the individual's labor market;
(B) the individual left to accept previously secured full-time
work with an employer in the individual's labor market; and
(C) the individual actually became employed with the
employer in the individual's labor market.
(7) An individual who, but for the voluntary separation to move
to another labor market to join a spouse who had moved to that
labor market, shall not be disqualified for that voluntary
separation, if the individual is otherwise eligible for benefits.
Benefits paid to the spouse whose eligibility is established under
this subdivision shall not be charged against the employer from
whom the spouse voluntarily separated.
(8) An individual shall not be subject to disqualification if the
individual voluntarily left employment or was discharged due to
circumstances directly caused by domestic or family violence (as
defined in IC 31-9-2-42). An individual who may be entitled to
benefits based on this modification may apply to the office of the
attorney general under IC 5-26.5 to have an address designated by
the office of the attorney general to serve as the individual's
address for purposes of this article.
As used in this subsection, "labor market" means the area surrounding
an individual's permanent residence, outside which the individual
cannot reasonably commute on a daily basis. In determining whether
an individual can reasonably commute under this subdivision, the
department shall consider the nature of the individual's job.
(d) "Discharge for just cause" as used in this section is defined to
include but not be limited to:
(1) separation initiated by an employer for falsification of an
employment application to obtain employment through
subterfuge;
(2) knowing violation of a reasonable and uniformly enforced rule
of an employer, including a rule regarding attendance;
(3) if an employer does not have a rule regarding attendance,
an individual's unsatisfactory attendance, if the individual cannot
show good cause for absences or tardiness;
(4) damaging the employer's property through willful negligence;
(5) refusing to obey instructions;
(6) reporting to work under the influence of alcohol or drugs or
consuming alcohol or drugs on employer's premises during
working hours;
(7) conduct endangering safety of self or coworkers; or
(8) incarceration in jail following conviction of a misdemeanor or
felony by a court of competent jurisdiction; or for
(9) any breach of duty in connection with work which is
reasonably owed an employer by an employee.
(e) To verify that domestic or family violence has occurred, an
individual who applies for benefits under subsection (c)(8) shall
provide one (1) of the following:
(1) A report of a law enforcement agency (as defined in
IC 10-13-3-10).
(2) A protection order issued under IC 34-26-5.
(3) A foreign protection order (as defined in IC 34-6-2-48.5).
(4) An affidavit from a domestic violence service provider
verifying services provided to the individual by the domestic
violence service provider.
unit; or
(3) to return to the individual's customary self-employment when
directed by the commissioner or the deputy.
(b) With respect to benefit periods established on and after July 6,
1980, the ineligibility shall continue for the week in which the failure
occurs and until the individual earns remuneration in employment
equal to or exceeding the weekly benefit amount of the individual's
claim in each of eight (8) weeks. If the qualification amount has not
been earned at the expiration of an individual's benefit period, the
unearned amount shall be carried forward to an extended benefit period
or to the benefit period of a subsequent claim.
(c) With respect to extended benefit periods established on and after
July 5, 1981, the ineligibility shall continue for the week in which the
failure occurs and until the individual earns remuneration in
employment equal to or exceeding the weekly benefit amount of the
individual's claim in each of four (4) weeks.
(d) If an individual failed to apply for or accept suitable work as
outlined in this section, the maximum benefit amount of the
individual's current claim, as initially determined, shall be reduced by
twenty-five percent (25%). If twenty-five percent (25%) of the
maximum benefit amount is not an even dollar amount, the amount of
such reduction shall be raised to the next higher even dollar amount.
The maximum benefit amount of the individual's current claim may not
be reduced by more than twenty-five percent (25%) during any benefit
period or extended benefit period. an amount determined as follows:
(1) For the first failure to apply for or accept suitable work,
the maximum benefit amount of the individual's current claim
is equal to the result of:
(A) the maximum benefit amount of the individual's
current claim, as initially determined; multiplied by
(B) seventy-five percent (75%);
rounded (if not already a multiple of one dollar ($1)) to the
next higher dollar.
(2) For the second failure to apply for or accept suitable work,
the maximum benefit amount of the individual's current claim
is equal to the result of:
(A) the maximum benefit amount of the individual's
current claim determined under subdivision (1); multiplied
by
(B) eighty-five percent (85%);
rounded (if not already a multiple of one dollar ($1)) to the
next higher dollar.
(3) For the third and any subsequent failure to apply for or
accept suitable work, the maximum benefit amount of the
individual's current claim is equal to the result of:
(A) the maximum benefit amount of the individual's
current claim determined under subdivision (2); multiplied
by
(B) ninety percent (90%);
rounded (if not already a multiple of one dollar ($1)) to the
next higher dollar.
provided in subsection (e).
(h) With respect to extended benefit periods established on and after
July 5, 1981, no work shall be considered suitable and extended
benefits shall not be denied under this article to any otherwise eligible
individual for refusing to accept new work under any of the following
conditions:
(1) If the gross average weekly remuneration payable to the
individual for the position would not exceed the sum of:
(A) the individual's average weekly benefit amount for the
individual's benefit year; plus
(B) the amount (if any) of supplemental unemployment
compensation benefits (as defined in Section 501(c)(17)(D) of
the Internal Revenue Code) payable to the individual for such
week.
(2) If the position was not offered to the individual in writing or
was not listed with the department of workforce development.
(3) If such failure would not result in a denial of compensation
under the provisions of this article to the extent that such
provisions are not inconsistent with the applicable federal law.
(4) If the position pays wages less than the higher of:
(A) the minimum wage provided by 29 U.S.C. 206(a)(1) (the
Fair Labor Standards Act of 1938), without regard to any
exemption; or
(B) the state minimum wage (IC 22-2-2).
(i) The department of workforce development shall refer individuals
eligible for extended benefits to any suitable work (as defined in
subsection (g)) to which subsection (h) would not apply.
department's notice of the individual's claim, and complete
information about the rules of evidence and standards of proof that
the department will apply to determine the validity of the
individual's claim, if the employer disputes the claim. Each such
determination shall be based on and include a written statement
showing the amount of wages paid to the individual for insured work
by each employer during the individual's base period and shall include
a finding as to whether such wages meet the requirements for the
individual to be an insured worker, and, if so, the week ending date of
the first week of the individual's benefit period, the individual's weekly
benefit amount, and the maximum amount of benefits that may be paid
to the individual for weeks of unemployment in the individual's benefit
period. For the individual who is not insured, the notice shall include
the reason for the determination. Unless the individual, within ten (10)
days after such determination was mailed to the individual's last known
address, or otherwise delivered to the individual, asks a hearing thereon
before an administrative law judge, such determination shall be final
and benefits shall be paid or denied in accordance therewith.
(b) Not later than January 1, 2010, the department shall
establish an unemployment claims compliance center. When an
individual files an initial claim after the unemployment claims
compliance center is established, the department, before making a
determination that the individual is eligible for benefits, shall
compare the information provided by the individual making the
claim with information from the separating employer concerning
the individual's eligibility for benefits. If the information provided
by the individual making the claim does not match the information
from the separating employer, the department may not pay the
individual benefits and shall refer the individual's claim to the
department's unemployment claims compliance center for
investigation. The department shall provide a written notice to the
individual who filed the claim that the individual's claim is being
referred to the unemployment claims compliance center, including
the reason for the referral.
(c) After receiving a claim from the department, the
unemployment claims compliance center shall contact the
separating employer that provided information that does not
match information provided by the individual making the claim to
obtain information about the claim that is accurate and sufficient
for the department to determine whether the individual is eligible
for benefits. The center shall also obtain from the employer the
name and address of a person to receive without delay notices
served on the employer concerning the claim.
(d) Except as provided in subsection (e), the department may
not pay the individual benefits under this article as long as the
discrepancy between the information provided by the individual
and the information provided by the individual's separating
employer is unresolved. If the information provided by an
individual and the information provided by the individual's
separating employer does not match, the department shall notify
both the separating employer and the individual that they have
forty-eight (48) hours to resolve the discrepancy. If the discrepancy
is not resolved at the end of the forty-eighth hour, the department
shall use the information provided by the employer to determine
the individual's eligibility for benefits.
(e) If the employer does not respond to the inquiry from the
unemployment claims compliance center within five (5) days after
the date of the inquiry, the center shall report to the department
that the employer has not responded, and the department shall use
the information provided by the individual to determine the
individual's eligibility for benefits.
(b) (f) After the department makes a determination concerning
the individual's eligibility for benefits, the department shall promptly
furnish each employer in the base period whose experience or
reimbursable account is potentially chargeable with benefits to be paid
to such individual with a notice in writing of the employer's benefit
liability. Such The notice shall contain the date, the name and Social
Security account number of the individual, the ending date of the
individual's base period, and the week ending date of the first week of
the individual's benefit period, Such the time by which the employer
is required to respond to the notice, and complete information
about the rules of evidence and standards of proof that the
department will apply to determine the validity of a claim, if an
employer disputes the claim. The notice shall further contain
information as to the proportion of benefits chargeable to the
employer's experience or reimbursable account in ratio to the earnings
of such individual from such employer. Unless the employer within ten
(10) days after such notice of benefit liability was mailed to the
employer's last known address, or otherwise delivered to the employer,
asks a hearing thereon before an administrative law judge, such
determination shall be final and benefits paid shall be charged in
accordance therewith.
(c) (g) An employing unit, including an employer, having
knowledge of any facts which may affect an individual's eligibility or
right to waiting period credits or benefits, shall notify the department
of such facts within ten (10) days after the mailing of notice that a
former employee has filed an initial or additional claim for benefits on
a form prescribed by the department.
(h) If, after the department determines that additional
information is necessary to make a determination under this
chapter:
(1) the department makes a request in writing for additional
information from an employing unit, including an employer,
on a form prescribed by the department; and
(2) the employing unit fails to respond within ten (10) days
after the date the request is delivered to the employing unit;
the department shall make the determination with the information
available.
(i) If:
(1) an employer subsequently obtains a determination by the
department that the employee is not eligible for benefits; and
(2) the determination is at least in part based on information
that the department requested from the employer under
subsection (h), but which the employer failed to provide
within ten (10) days after the department's request was
delivered to the employer;
the employer's experience account shall be charged an amount
equal to fifty percent (50%) of the benefits paid to the employee to
which the employee was not entitled.
(j) If:
(1) the employer's experience account is charged under
subsection (i); and
(2) the employee repays all or a part of the benefits on which
the charge under subsection (i) is based;
the employer shall receive a credit to the employer's experience
account that is equal to the amount of the employee's repayment
up to the amount charged to the employer's experience account
under subsection (i).
(d) (k) In addition to the foregoing determination of insured status
by the department, the deputy shall, throughout the benefit period,
determine the claimant's eligibility with respect to each week for which
the claimant claims waiting period credit or benefit rights, the validity
of the claimant's claim therefor, and the cause for which the claimant
left the claimant's work, or may refer such claim to an administrative
law judge who shall make the initial determination with respect thereto
in accordance with the procedure in IC 22-4-17-3. section 3 of this
chapter.
(e) (l) In cases where the claimant's benefit eligibility or
disqualification is disputed, the department shall promptly notify the
claimant and the employer or employers directly involved or connected
with the issue raised as to the validity of such claim, the eligibility of
the claimant for waiting period credit or benefits, or the imposition of
a disqualification period or penalty, or the denial thereof, and of the
cause for which the claimant left the claimant's work, of such
determination and the reasons thereof.
(m) Except as otherwise hereinafter provided in this subsection
section regarding parties located in Alaska, Hawaii, and Puerto Rico,
unless the claimant or such employer, within ten (10) days after such
the notification required by subsection (k) was mailed to the
claimant's or the employer's last known address or otherwise delivered
to the claimant or the employer, asks for a hearing before an
administrative law judge thereon, such decision shall be final and
benefits shall be paid or denied in accordance therewith. With respect
to
(n) For a notice of disputed administrative determination or
decision mailed or otherwise delivered to the claimant or employer
either of whom is located in Alaska, Hawaii, or Puerto Rico, unless
such the claimant or employer, within fifteen (15) days after such the
notification required by subsection (k) was mailed to the claimant's
or employer's last known address or otherwise delivered to the claimant
or employer, asks for a hearing before an administrative law judge
thereon, such decision shall be final and benefits shall be paid or
denied in accordance therewith.
Administrative law judges employed under this section are not subject
to IC 4-21.5 or any other statute regulating administrative law judges,
unless specifically provided.
(b) The department shall provide at least annually to all
administrative law judges, review board members, and other
individuals who adjudicate claims training concerning:
(1) unemployment compensation law;
(2) rules for the conduct of hearings and appeals; and
(3) rules of conduct for administrative law judges, review
board members, and other individuals who adjudicate claims
during a hearing or other adjudicative process.
(c) The department regularly shall monitor the hearings and
decisions of its administrative law judges, review board members,
and other individuals who adjudicate claims to ensure that the
hearings and decisions strictly comply with the law and the rules
described in subsection (b).
(d) An individual who does not strictly comply with the law and
the rules described in subsection (b), including the rules of conduct
for administrative law judges, review board members, and other
individuals who adjudicate claims during a hearing or other
adjudicative process, is subject to disciplinary action by the
department, up to and including suspension from or termination
of employment.
SECTION 39, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2009]: Sec. 6. (a) Each employing unit shall keep true and
accurate records containing information the department considers
necessary. These records are:
(1) open to inspection; and
(2) subject to being copied;
by an authorized representative of the department at any reasonable
time and as often as may be necessary. The department, the review
board, or an administrative law judge may require from any employing
unit any verified or unverified report, with respect to persons employed
by it, which is considered necessary for the effective administration of
this article.
(b) Except as provided in subsections (d) and (f), information
obtained or obtained from any person in the administration of this
article and the records of the department relating to the unemployment
tax the skills 2016 assessment under IC 22-4-10.5-3, or the payment of
benefits is confidential and may not be published or be open to public
inspection in any manner revealing the individual's or the employing
unit's identity, except in obedience to an order of a court or as provided
in this section.
(c) A claimant or an employer at a hearing before an administrative
law judge or the review board shall be supplied with information from
the records referred to in this section to the extent necessary for the
proper presentation of the subject matter of the appearance. The
department may make the information necessary for a proper
presentation of a subject matter before an administrative law judge or
the review board available to an agency of the United States or an
Indiana state agency.
(d) The department may release the following information:
(1) Summary statistical data may be released to the public.
(2) Employer specific information known as ES 202 data and data
resulting from enhancements made through the business
establishment list improvement project may be released to the
Indiana economic development corporation only for the following
purposes:
(A) The purpose of conducting a survey.
(B) The purpose of aiding the officers or employees of the
Indiana economic development corporation in providing
economic development assistance through program
development, research, or other methods.
(C) Other purposes consistent with the goals of the Indiana
economic development corporation and not inconsistent with
those of the department.
(3) Employer specific information known as ES 202 data and data
resulting from enhancements made through the business
establishment list improvement project may be released to the
budget agency only for aiding the employees of the budget agency
in forecasting tax revenues.
(4) Information obtained from any person in the administration of
this article and the records of the department relating to the
unemployment tax or the payment of benefits for use by the
following governmental entities:
(A) department of state revenue; or
(B) state or local law enforcement agencies;
only if there is an agreement that the information will be kept
confidential and used for legitimate governmental purposes.
(e) The department may make information available under
subsection (d)(1), (d)(2), or (d)(3) only:
(1) if:
(A) data provided in summary form cannot be used to identify
information relating to a specific employer or specific
employee; or
(B) there is an agreement that the employer specific
information released to the Indiana economic development
corporation or the budget agency will be treated as
confidential and will be released only in summary form that
cannot be used to identify information relating to a specific
employer or a specific employee; and
(2) after the cost of making the information available to the
person requesting the information is paid under IC 5-14-3.
(f) In addition to the confidentiality provisions of subsection (b), the
fact that a claim has been made under IC 22-4-15-1(c)(8) and any
information furnished by the claimant or an agent to the department to
verify a claim of domestic or family violence are confidential.
Information concerning the claimant's current address or physical
location shall not be disclosed to the employer or any other person.
Disclosure is subject to the following additional restrictions:
(1) The claimant must be notified before any release of
information.
(2) Any disclosure is subject to redaction of unnecessary
identifying information, including the claimant's address.
(g) An employee:
(1) of the department who recklessly violates subsection (a), (c),
(d), (e), or (f); or
(2) of any governmental entity listed in subsection (d)(4) who
recklessly violates subsection (d)(4);
commits a Class B misdemeanor.
(h) An employee of the Indiana economic development corporation
or the budget agency who violates subsection (d) or (e) commits a
Class B misdemeanor.
(i) An employer or agent of an employer that becomes aware that a
claim has been made under IC 22-4-15-1(c)(8) shall maintain that
information as confidential.
(j) The department may charge a reasonable processing fee not
to exceed two dollars ($2) for each record that provides
information about an individual's last known employer released in
compliance with a court order under subsection (b).
the department, the review board, or an administrative law judge, or the
duly authorized representative of any of them, to produce or permit the
examination or copying of any book, paper, account, record, or other
data pertaining to payrolls or employment or ownership of interests or
stock in any employing unit, or bearing upon the correctness of any
contribution report, or the skills 2016 training assessment under
IC 22-4-10.5-3, or for the purpose of making a report as required by
this article where none has been made, then and in that event the board,
the department, the review board, or the administrative law judge, or
the duly authorized representative of any of them, may by issuance of
a subpoena require the attendance of such employing unit, or any
officer, member, or agent thereof or any other person having possession
of the records thereof, and take testimony with respect to any such
matter and may require any such person to produce any books or
records specified in such subpoena.
special fund to be known as the special employment and training
services fund. All interest on delinquent contributions and penalties
collected under this article, together with any voluntary contributions
tendered as a contribution to this fund, shall be paid into this fund. The
money shall not be expended or available for expenditure in any
manner which would permit their substitution for (or a corresponding
reduction in) federal funds which would in the absence of said money
be available to finance expenditures for the administration of this
article, but nothing in this section shall prevent said money from being
used as a revolving fund to cover expenditures necessary and proper
under the law for which federal funds have been duly requested but not
yet received, subject to the charging of such expenditures against such
funds when received. The money in this fund shall be used by the board
for the payment of refunds of interest on delinquent contributions and
penalties so collected, for the payment of costs of administration which
are found not to have been properly and validly chargeable against
federal grants or other funds received for or in the employment and
training services administration fund, on and after July 1, 1945. Such
money shall be available either to satisfy the obligations incurred by
the board directly, or by transfer by the board of the required amount
from the special employment and training services fund to the
employment and training services administration fund. The board shall
order the transfer of such funds or the payment of any such obligation
or expenditure and such funds shall be paid by the treasurer of state on
requisition drawn by the board directing the auditor of state to issue the
auditor's warrant therefor. Any such warrant shall be drawn by the state
auditor based upon vouchers certified by the board or the
commissioner. The money in this fund is hereby specifically made
available to replace within a reasonable time any money received by
this state pursuant to 42 U.S.C. 502, as amended, which, because of
any action or contingency, has been lost or has been expended for
purposes other than or in amounts in excess of those approved by the
bureau of employment security. The money in this fund shall be
continuously available to the board for expenditures in accordance with
the provisions of this section and shall not lapse at any time or be
transferred to any other fund, except as provided in this article. Nothing
in this section shall be construed to limit, alter, or amend the liability
of the state assumed and created by IC 22-4-28, or to change the
procedure prescribed in IC 22-4-28 for the satisfaction of such liability,
except to the extent that such liability may be satisfied by and out of the
funds of such special employment and training services fund created
by this section.
(b) Whenever the balance in the special employment and training
services fund is deemed excessive by the board, exceeds eight million
five hundred thousand dollars ($8,500,000), the board shall order
payment of the amount that exceeds eight million five hundred
thousand dollars ($8,500,000) into the unemployment insurance
benefit fund. of the amount of the special employment and training
services fund deemed to be excessive.
(c) Subject to the approval of the board and the availability of funds,
on July 1, 2008, and each subsequent July 1, the commissioner shall
release:
(1) one million dollars ($1,000,000) to the state educational
institution established under IC 21-25-2-1 for training provided
to participants in apprenticeship programs approved by the United
States Department of Labor, Bureau of Apprenticeship and
Training;
(2) four million dollars ($4,000,000) to the state educational
institution instituted and incorporated under IC 21-22-2-1 for
training provided to participants in joint labor and management
apprenticeship programs approved by the United States
Department of Labor, Bureau of Apprenticeship and Training;
and
(3) two hundred fifty thousand dollars ($250,000) for journeyman
upgrade training to each of the state educational institutions
described in subdivisions (1) and (2).
Each state educational institution described in this subsection is
entitled to keep ten percent (10%) of the funds released under this
subsection for the payment of costs of administering the funds. On each
June 30 following the release of the funds, any funds released under
this subsection not used by the state educational institutions under this
subsection shall be returned to the special employment and training
services fund.
under the laws of this state including but not necessarily limited to any
receivership, assignment for benefit of creditors, adjudicated
insolvency, composition or similar proceeding, contributions and skills
2016 training assessments under IC 22-4-10.5-3 then or thereafter due
shall be paid in full prior to all other claims except claims for
remuneration.
assessments, and the interest and penalties, if any, related to the
delinquent payments and assessments.
(b) Any decision by the department to:
(1) grant an application for adjustment or refund;
(2) make an adjustment or refund on its own initiative; or
(3) set off a refund;
constitutes the initial determination referred to in section 4 of this
chapter and is subject to hearing and review as provided in sections 1
through 15 of this chapter.
(c) If any assessment has become final by virtue of a decision of a
liability administrative law judge with the result that no proceeding for
judicial review as provided in this article was instituted, no refund or
adjustment with respect to such assessment shall be made.
and shareholders or the noncorporate entity's owners,
members, or trustees;
(E) a copy of the minutes of the shareholders' meeting or the
noncorporate entity's meeting at which the plan or resolution
was formally adopted; and
(F) such other information as the board may require.
The commissioner may accept, in lieu of the department's form of
notification, a copy of Form 966 that the corporation filed with
the Internal Revenue Service.
(c) Unless a clearance is issued under subsection (g), for a period of
one (1) year following the filing of the form of notification with the
department, the corporate officers and directors of a corporation and
the chief executive of a noncorporate entity remain personally liable,
subject to IC 23-1-35-1(e), for any acts or omissions that result in the
distribution of corporate or noncorporate entity assets in violation of
the interests of the state. An officer or director of a corporation or a
chief executive of a noncorporate entity held liable for an unlawful
distribution under this subsection is entitled to contribution:
(1) from every other director who voted for or assented to the
distribution, subject to IC 23-1-35-1(e); and
(2) from each shareholder, owner, member, or trustee for the
amount the shareholder, owner, member, or trustee accepted.
(d) The corporation's officers' and directors' and the noncorporate
entity's chief executive's personal liability includes all contributions,
skills 2016 training assessments, penalties, interest, and fees associated
with the collection of the liability due the department. In addition to the
penalties provided elsewhere in this article, a penalty of up to thirty
percent (30%) of the unpaid contributions and skills 2016 training
assessments may be imposed on the corporate officers and directors
and the noncorporate entity's chief executive for failure to take
reasonable steps to set aside corporate assets to meet the liability due
the department.
(e) If the department fails to begin a collection action against a
corporate officer or director or a noncorporate entity's chief
executive within one (1) year after the filing of a completed form of
notification with the department, the personal liability of the corporate
officer or director or noncorporate entity's chief executive expires.
The filing of a substantially blank form of notification or a form
containing misrepresentation of material facts does not constitute filing
a form of notification for the purpose of determining the period of
personal liability of the officers and directors of the corporation or the
chief executive of the noncorporate entity.
(f) In addition to the remedies contained in this section, the
department is entitled to pursue corporate assets that have been
distributed to shareholders or noncorporate entity assets that have
been distributed to owners, members, or beneficiaries, in violation
of the interests of the state. The election to pursue one (1) remedy does
not foreclose the state's option to pursue other legal remedies.
(g) The department may issue a clearance to a corporation or
noncorporate entity effecting dissolution, liquidation, or withdrawal
if:
(1) the:
(A) officers and directors of the corporation have; or
(B) chief executive of the noncorporate entity has;
met the requirements of subsection (b); and
(2) request for the clearance is made in writing by the officers and
directors of the corporation or chief executive of the
noncorporate entity within thirty (30) days after the filing of the
form of notification with the department.
(h) The issuance of a clearance by the department under subsection
(g) releases the officers and directors of a corporation and the chief
executive of a noncorporate entity from personal liability under this
section.
No employer may make or require or accept any deduction from the
remuneration of individuals in his the employer's employ to finance
the employer's contributions or skills 2016 training assessments under
IC 22-4-10.5-3 required from him, the employer, or require or accept
any waiver by any individual in his the employer's employ of any right
under this article.
____________________________ ____________________________
Representative Niezgodski Senator Kruse
Chairperson
____________________________ ____________________________
Representative Leonard Senator Tallian
House Conferees Senate Conferees