Shown verbatim: the complete text as captured from the official PDF posted by the Indiana General Assembly, fetched 2026-09-25. Page and line markers are part of the official record; nothing is edited or removed. This is the current version. The official bill page.
Second Regular Session of the 124th General Assembly (2026)
PRINTING CODE. Amendments: Whenever an existing statute (or a section of the Indiana
Constitution) is being amended, the text of the existing provision will appear in this style type,
additions will appear in this style type, and deletions will appear in this style type.
Additions: Whenever a new statutory provision is being enacted (or a new constitutional
provision adopted), the text of the new provision will appear in this style type. Also, the
word NEW will appear in that style type in the introductory clause of each SECTION that adds
a new provision to the Indiana Code or the Indiana Constitution.
Conflict reconciliation: Text in a statute in this style type or this style type reconciles conflicts
between statutes enacted by the 2025 Regular Session of the General Assembly.
SENATE ENROLLED ACT No. 214
AN ACT to amend the Indiana Code concerning labor and safety.
Be it enacted by the General Assembly of the State of Indiana:
SECTION 1. IC 22-4-2-44 IS ADDED TO THE INDIANA CODE
AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY
1, 2026]: Sec. 44. As used in this article, "American vessel" means
a vessel:
(1) documented or numbered under the laws of the United
States; or
(2) that meets both of the following conditions:
(A) The vessel is not documented under the laws of any
country.
(B) The crew of the vessel is employed solely by one (1) or
more:
(i) citizens or residents of the United States; or
(ii) corporations organized under the laws of the United
States or any state.
SECTION 2. IC 22-4-2-45 IS ADDED TO THE INDIANA CODE
AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY
1, 2026]: Sec. 45. As used in this article, "approved training"
means training:
(1) when a claimant is enrolled in services under the federal
Workforce Innovation and Opportunity Act of 2014 (29
U.S.C. 3101 et seq.); or
(2) that is approved by the department.
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SECTION 3. IC 22-4-2-46 IS ADDED TO THE INDIANA CODE
AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY
1, 2026]: Sec. 46. (a) As used in this article, except as provided in
subsection (b), "employee" means an individual performing
personal services that constitute employment under IC 22-4-8, for
remuneration.
(b) For purposes of IC 22-4-10-8, "employee" has the meaning
set forth in IC 22-4-10-8.
SECTION 4. IC 22-4-2-47 IS ADDED TO THE INDIANA CODE
AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY
1, 2026]: Sec. 47. As used in this article, "full time" means the
number of hours that are customarily considered full time in a
particular industry.
SECTION 5. IC 22-4-2-48 IS ADDED TO THE INDIANA CODE
AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY
1, 2026]: Sec. 48. As used in this article, "governmental entity"
means an instrumentality of:
(1) the state; or
(2) one (1) or more political subdivisions of the state.
SECTION 6. IC 22-4-2-49 IS ADDED TO THE INDIANA CODE
AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY
1, 2026]: Sec. 49. As used in this article, "instructional" means
services that consist of:
(1) teaching, tutoring, or lecturing;
(2) directing or supervising the instructional activities of
others; or
(3) counseling, advising, or otherwise determining curriculum,
courses, and academic pursuits for students.
SECTION 7. IC 22-4-2-50 IS ADDED TO THE INDIANA CODE
AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY
1, 2026]: Sec. 50. As used in this article, "instrumentality" means
an independent legal entity:
(1) organized to carry on some function of government for the
state or a political subdivision; and
(2) with the power to hire, supervise, and discharge its
employees.
SECTION 8. IC 22-4-2-51 IS ADDED TO THE INDIANA CODE
AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY
1, 2026]: Sec. 51. As used in this article, "political subdivision"
means a:
(1) county;
(2) city;
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(3) town;
(4) village;
(5) school; or
(6) sanitation, utility, reclamation, improvement, drainage,
irrigation, flood control, or similar district.
The term also includes libraries, hospitals, and similar
organizations that are a part of an entity listed in subdivisions (1)
through (6).
SECTION 9. IC 22-4-2-52 IS ADDED TO THE INDIANA CODE
AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY
1, 2026]: Sec. 52. As used in this article, "principal administrative"
means all executive, managerial, or administrative services
performed for an educational institution.
SECTION 10. IC 22-4-2-53 IS ADDED TO THE INDIANA CODE
AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY
1, 2026]: Sec. 53. As used in this article, "research" means any
study or investigation in a field of science or knowledge.
SECTION 11. IC 22-4-2-54 IS ADDED TO THE INDIANA CODE
AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY
1, 2026]: Sec. 54. As used in this article, "vessel" means watercraft
or other contrivances used as a means of transportation on water.
The term includes dredges used for navigation and transportation
in deepening and removing obstructions from channels, rivers, or
other waterways.
SECTION 12. IC 22-4-4-1, AS AMENDED BY P.L.122-2019,
SECTION 8, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2026]: Sec. 1. "Remuneration" whenever used in this article,
unless the context clearly denotes otherwise, means all compensation
for personal services, including but not limited to commissions,
bonuses, dismissal pay, vacation pay, sick pay (subject to the
provisions of section 2(c)(1) of this chapter) payments in lieu of
compensation for services, and cash value of all compensation paid in
any medium other than cash. The reasonable cash value of
compensation paid in any medium other than cash may be estimated
and determined in accordance with rules prescribed by the department.
Such term shall not, however, include the value of meals, lodging,
books, tuition, or educational facilities furnished to a student while
such student is attending an established school, college, university,
hospital, or training course for services performed within the regular
school term or school year, including the customary vacation days or
periods falling within such school term or school year.
SECTION 13. IC 22-4-4-2, AS AMENDED BY P.L.122-2019,
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SECTION 9, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2026]: Sec. 2. (a) Except as otherwise provided in this section,
"wages" means all remuneration as defined in section 1 of this chapter
paid to an individual by an employer, remuneration received as tips or
gratuities in accordance with Sections 3301 and 3102 et seq. of the
Internal Revenue Code, and includes all remuneration considered as
wages under Sections 3301 and 3102 et seq. of the Internal Revenue
Code. However, the term shall not include any amounts paid as
compensation for services specifically excluded by IC 22-4-8-3 or
IC 22-4-8-3.5 from the definition of employment as defined in
IC 22-4-8-1 and IC 22-4-8-2. The term shall include, but not be limited
to, any payments made by an employer to an employee or former
employee, under order of the National Labor Relations Board, or a
successor thereto, or agency named to perform the duties thereof, as
additional pay, back pay, or for loss of employment, or any such
payments made in accordance with an agreement made and entered
into by an employer, a union, and the National Labor Relations Board.
(b) For the purpose of determining wages subject to contribution,
the taxable wage base is no higher than nine thousand five hundred
dollars ($9,500) paid in a calendar year to an individual by an employer
or the employer's predecessor for employment during a calendar year
that begins after December 31, 2010. For the purposes of this
subsection, 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 subsection shall be taken
as an approval or disapproval of any related federal legislation.
(c) The term "wages" may not include the following:
(1) 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, and in the case of payments
made to an employee or any dependents, this clause shall
exclude from the term "wages" only payments that are
received under a worker's compensation or occupational
diseases compensation law;
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(C) medical or hospitalization expenses in connection with
sickness or accident disability; or
(D) death.
(2) 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.
(3) 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.
(4) 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.
(5) Remuneration paid in any medium other than cash to an
individual for service not in the course of the employer's trade or
business.
(6) 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.
(7) 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).
(d) The following apply for purposes of determining wages
subject to contribution:
(1) Costs for meal and lodging allowed by an employer as
increased or additional remuneration for employees are
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wages subject to contribution, except that:
(A) where the employer provides a fixed amount to
employees for meals and lodging, that fixed amount is the
amount of additional remuneration;
(B) where the employer does not provide a fixed amount to
employees, the actual cost of the meals and lodging is the
amount of additional remuneration; and
(C) where meals and lodging are furnished by the
employer on the premises of the employer for the
convenience of the employer, the value of those meals and
lodging is not remuneration subject to contributions.
(2) Wages in lieu of notice, or termination allowances, include
amounts paid by an employer to an employee at the time of
employment separation and are wages subject to contribution.
(3) The following with respect to back pay awards:
(A) Awards of back pay to individuals by the National
Labor Relations Board are reportable as wages for the
quarter covered by the award.
(B) Payments of additional wages made pursuant to terms
of the Fair Labor Standards Act are reportable as wages
for the quarter covered by the payment.
(C) Awards of back pay to individuals resulting from
arbitration are reportable as wages for the quarter
covered by the arbitration award.
(4) Where commissions are paid to salespersons each time a
purchaser makes a payment under an installment contract,
the commissions are considered wages paid at the time that
they are credited to the salesperson in the employer's
financial records.
(5) The following with respect to certain executives:
(A) An officer of a corporation who receives remuneration
for the officer's services as a corporate officer from a
corporation is in employment during the entire term of the
officer's office, and the remuneration shall be considered
wages.
(B) A member of the board of directors of a corporation is
not considered in employment, and fees paid for
attendance at meetings of the board of directors shall not
be deemed wages subject to contribution.
(C) A member of a board of directors is in employment,
however, if the member performs services for
remuneration for the corporation other than those
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required by attendance at, and participation in, the
meetings of the board of directors.
(6) Payments made by a partnership to a partner are not
wages.
(7) Where an employer:
(A) guarantees employees a minimum number of hours of
employment per week; and
(B) makes payments to employees for idle time when they
do not render services for the minimum number of hours;
the payment for the idle time constitutes wages.
(8) Discounts allowed employees on the purchase of goods
from the employer are not wages if the:
(A) purchase is optional for the employee; and
(B) discounts do not constitute regular or systematic
remuneration for services rendered.
(9) The following with respect to prizes or bonuses:
(A) A prize or a bonus given by an employer to an
employee in cash is considered wages. When given in any
medium other than cash, the prize or bonus will be
considered wages unless it is not remuneration for
employment.
(B) A prize or bonus paid in cash or in any other medium,
whether or not paid as a result of a contractual obligation,
shall be reported as wages for the week in which the prize
or bonus is due or paid.
(10) Where an employee accepts a promissory note in lieu of
wages, the:
(A) face amount of the note at the time it is delivered to
and accepted by the employee is considered the amount of
wages subject to contribution; and
(B) wages are considered paid at the time of the delivery
and the acceptance of the note.
(11) The following with respect to tips and gratuities:
(A) Tips and gratuities received by an employee from
persons other than the employer, and not accounted for to
the employer, are not wages. However, the amount of tips
or gratuities accounted for by the employee to the
employer by written statement, as required by Section
6053 of the Internal Revenue Code when the tips are in
excess of twenty dollars ($20) per month, are wages.
(B) Where an employer does not permit tipping of
employees, but rather:
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(i) adds a certain percent to the charges made to patrons;
and
(ii) disburses the added amounts to employees;
the sums disbursed are wages and not tips.
(12) The following with respect to travel expenses and
drawing accounts:
(A) Actual amounts advanced or reimbursed to employees
for traveling expenses, which are expenses of the employer
incurred by the employee in connection with the
employee's position and the business of the employer, are
not wages.
(B) Where:
(i) an employee is allowed a drawing account against
which earned commissions are credited;
(ii) the commissions earned do not equal the amounts
withdrawn; and
(iii) the employee is required to account to the employer
for amounts overdrawn;
the commissions earned, and not the amounts overdrawn,
are wages. However, if the employee is not required to
account to the employer for the amounts overdrawn, all
amounts advanced to the employee are wages.
(C) In determining contributions due for a quarter, each
employee is to be considered individually, and, if the
expenses of an employee exceed earnings, the excess may
not be credited against the contribution liability incurred
by the employer by reason of wages payable to other
employees of that employer.
(D) If an employee earns wages in excess of expenses in one
(1) calendar quarter, contributions are due and payable on
the wages. If the same employee, in a subsequent calendar
quarter, incurs expenses in excess of wages, the excess shall
not be taken as a credit against contributions due for a
previous calendar quarter, or contributions in future
months or calendar quarters, respectively.
(13) Remuneration paid by an employer to an employee for
vacation periods or leaves of absence, in the regular course of
employment, is considered wages.
(14) The following apply with respect to the taxable wage
base:
(A) When an employing unit qualifies under subsection (a)
or (b), the remuneration paid by the predecessor in such
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calendar year is combined with the remuneration paid by
the successor in that same calendar year in determining
when an employee has reached the taxable wage base limit.
The combining of the remuneration paid to an individual
by separate employers, in establishing the taxable wage
base limitation, applies only in successorship cases.
(B) Remuneration paid to an employee in another state is
considered in determining the taxable wage base limitation
for a calendar year, if wages are paid to the same employee
by the same employer in this state during that calendar
year.
(15) Remuneration paid to an individual for services rendered
as a trustee in bankruptcy is not considered wages.
SECTION 14. IC 22-4-8-5 IS ADDED TO THE INDIANA CODE
AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY
1, 2026]: Sec. 5. For purposes of determining "employment" under
this chapter, the following apply:
(1) Individuals hired by a trustee to perform services in
connection with the trust property, and who are paid from the
funds of the trust, are considered in the employment of the
trust, and not the trustee.
(2) A bankruptcy trustee may be an employing unit or an
employer, but the individual is not in employment with
respect to services rendered as a trustee in bankruptcy.
(3) A caddie who performs services for a member or guest of
a golf club is not an employee of the club, although the
caddie's fees are paid directly or indirectly by the club.
(4) The following apply with respect to a family business:
(A) A minor child who performs services for a partnership
or corporation controlled by the parents of the minor child
is considered to be employed by the partnership or
corporation, and not by the minor child's parent or
parents, but the relationship is not employment if the firm
is a partnership and the parents of the minor child are the
sole owners and members of the partnership.
(B) Services performed for an employing unit by a minor
child or spouse of the owner do not constitute employment,
but if the employing unit is a partnership, an exempt
relationship must exist with each member for the services
to be considered excluded.
(5) The following with respect to religious organizations:
(A) Service performed for a college devoted primarily to
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the preparation of students for the ministry is not
employment, as is the service for a novitiate or a house of
study training candidates to become members of a
religious order.
(B) A church related charitable organization, such as an
orphanage or home for the aged, is not considered to be
operated primarily for religious purposes for purposes of
section 2(j) of this chapter, and service performed for the
organization is employment. However, services performed
by an individual as a chaplain in an orphanage or in a
home for the aged is not employment.
(C) For purposes of section 2(j) of this chapter, the
exclusion of service performed by ministers in the exercise
of the ministry, and by members of a religious order in
performing the duties required by the order, applies only
when the service is performed for nonprofit organizations
required to be covered by state law.
(D) For purposes of section 2(j) of this chapter, a minister
is ordained, commissioned, or licensed if the individual has
been vested with ministerial status in accordance with the
procedure followed by the particular church
denomination. However, the individual does not have to be
connected with a congregation. Ministerial authority
continues until revoked by the church.
(E) For purposes of this subdivision, "exercise of the
ministry" includes the following:
(i) The conduct of religious worship and the ministration
of sacerdotal functions.
(ii) Service performed in the control, conduct, and
maintenance of a religious organization under the
authority of a religious body constituting a church or
church denomination, or an organization operated as an
integral agency of a religious organization or of a church
or church denomination.
(iii) Service performed for any organization under an
assignment or designation by a church, not including
cases in which a church merely helps a minister by
recommending the minister for a position involving
nonministerial services for an organization not
connected with the church.
(iv) Missionary service or administrative work in the
employ of a missionary organization.
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(F) Service of an individual who is a member of a teaching
or nursing order who is engaged in teaching or nursing is
not in employment, if the order requires the performance
of the service.
(G) Control, conduct, and maintenance of an organization
is the performance of services directing, managing, or
promoting the activities of the organization.
(6) The following with respect to domestic services:
(A) Domestic services excluded from employment are
services:
(i) of a household nature performed by an individual in
or about the private home of the person for whom the
services are performed; or
(ii) performed in or about the club rooms or house of a
local college club, or local chapter of a college fraternity
or sorority, for which the services are performed.
(B) If a:
(i) private home;
(ii) club room; or
(iii) house of a local college club, or local chapter of a
college fraternity or sorority;
is utilized primarily for the purpose of supplying board or
lodging to the public as a business enterprise, the services
performed in the private home, club room, or house are
not excluded as described in clause (A).
(C) The services described in clause (A) are not excluded
if they are performed in or about:
(i) rooming or lodging houses;
(ii) boarding houses;
(iii) clubs (except local college clubs);
(iv) hotels; or
(v) commercial offices or establishments.
(D) Services performed as a private secretary, even though
performed in the employer's home, are not excluded.
(E) As used in this subdivision, "private home" means the
fixed place of abode of an individual or a family.
(F) As used in this subdivision, "local college club, or local
chapter of a college fraternity or sorority" does not include
an alumni club or chapter.
(7) The following with respect to agricultural labor:
(A) Agricultural labor does not include services performed
in connection with forestry, lumbering, or landscaping.
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(B) Greenhouses and other similar structures used
primarily for other purposes, such as display, storage, or
fabrication of wreaths, corsages, and bouquets, do not
constitute farms.
(C) Services performed for the owner or tenant or
operator of one (1) or more farms in connection with the:
(i) operation;
(ii) management;
(iii) conservation;
(iv) improvement; or
(v) maintenance;
of any of the farms or its tools or equipment are excluded
as agricultural labor, provided the major part of the
services is performed on a farm.
(D) Excluded services do not include services performed:
(i) in connection with commercial canning or commercial
freezing or in connection with any commodity after its
delivery to a terminal market for distribution for
consumption; or
(ii) as stenographers, bookkeepers, clerks, and other
office employees, even though the services may be in
connection with the activities described in item (i), except
to the extent that the services of the individuals are
performed in the employ of the owner or tenant or other
operator of a farm and are rendered in major part on a
farm.
(E) The exclusion of agricultural labor does not apply to
those employers meeting the requirements of
IC 22-4-7-2(e).
(8) The following with respect to product demonstrators:
(A) Demonstrators who:
(1) are placed by a manufacturer in department and
specialty stores to aid in the sale of the specialized
products of the manufacturer;
(2) are engaged by the manufacturer;
(3) are paid directly or indirectly by the manufacturer;
and
(4) work under the direction of the manufacturer,
although this direction may be delegated to the retailer;
are employed by the manufacturer.
(B) If the retailer, not acting as an agent for the
manufacturer, engages the demonstrator, and the
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demonstrator works under the direction of the retailer and
receives remuneration directly from the retailer, the
retailer is the employer.
(C) If wages are paid in part by the manufacturer and in
part by the retailer, the demonstrator is employed by both
the manufacturer and the retailer. Each is required to pay
contributions on the part of the remuneration that they
pay, provided that one (1) or both are employers under this
article.
(9) Services performed where potential unemployment
benefits are payable under the Railroad Unemployment
Insurance Act shall not be deemed employment within the
meaning of this article.
(10) Services performed by an individual as an insurance
agent or insurance solicitor are excluded, provided that these
services are performed solely on a commission basis. If any
part of an individual's remuneration for these services is a
salary, none of the individual's services are excluded, and the
total remuneration is included in the contribution
computation.
(11) The lessee of a leased workforce is the employer of the
individuals in the workforce when the lessor hires and pays
the individuals as the agent of the lessee.
(12) Where property is held by a mortgagee in possession, an
assignee of rent, or a trustee or receiver under the mortgage,
the mortgagee, the assignee, or the trustee or receiver, not the
owner of the property, is the employer of individuals
performing services with respect to the property.
SECTION 15. IC 22-4-8-6 IS ADDED TO THE INDIANA CODE
AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY
1, 2026]: Sec. 6. (a) This section does not apply with respect to any
services performed by an individual for an employing unit:
(1) if the periods for which the employing unit makes
payments of remuneration to the individual vary to the extent
that there is no period for which a payment of remuneration
is ordinarily made to the individual;
(2) if the period for which a payment of remuneration is
ordinarily made to the individual by the employing unit
exceeds thirty-one (31) consecutive calendar days; or
(3) during a pay period if any of such service is excepted
under section 3 of this chapter.
(b) To determine whether one-half (1/2) of the services
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performed in a pay period constitute employment under section 3
of this chapter, the department must compare the duration of the
services that constitute employment to the duration of the services
that do not constitute employment.
(c) For claims that involve multiple pay periods, the department
may consider the average of all pay periods to determine whether
the services constitute employment.
(d) If, during any period for which an employing unit makes a
payment of remuneration to an individual, only a portion of the
individual's services constitutes employment and this section is not
applicable, contributions are due with respect to the services that
constitute employment.
SECTION 16. IC 22-4-10-4, AS AMENDED BY P.L.108-2006,
SECTION 12, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2026]: Sec. 4. (a) Except as provided in section 1(b) through
1(e) of this chapter, the commissioner shall maintain within the fund
a separate experience account for each employer and shall credit to
such account all contributions paid by such employer on its behalf
except as otherwise provided in this article.
(b) The commissioner shall also maintain a separate account for
each employer electing to make payments in lieu of contributions as
provided in section 1(b) through 1(e) of this chapter and shall charge
to such account all benefits chargeable to such employer and credit to
such account all reimbursements made by such employer.
(c) Any employing unit that is wholly or partially owned by
another employing unit will not be eligible for a separate
experience account if:
(1) the employing units are so closely related that it would be
appropriate to disregard the corporate structure under
Indiana law; or
(2) one (1) of the employing units has failed to assume all of
the requisite employment responsibilities necessary to provide
its employees with employment.
(d) Employing units not eligible for separate accounts are
responsible for ensuring that their wages are reported under a
single account.
SECTION 17. IC 22-4-10-4.3 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2026]: Sec. 4.3. (a) If employing units that
are not eligible for separate accounts obtain and use separate
accounts, the department shall, once the error has been discovered,
retroactively recalculate the employing units' experience rate as if
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the employing units had reported using a single account.
(b) The recalculation must be made not later than four (4)
completed calendar years subsequent to the date that the
contributions, penalties, or interest would have become due, except
that this limitation shall not apply to any contributions, penalty, or
interest that should have been paid with respect to any incorrect
report filed with the department which report was known or
should have been known to be incorrect by the employing unit.
(c) Employing units may be subject to the following penalties for
violating this section:
(1) An increased merit rate under IC 22-4-11-2.
(2) Penalties and interest as set forth in IC 22-4-29-1.
(3) Criminal penalties set forth in IC 22-4-34-2.
SECTION 18. IC 22-4-10-7.3 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2026]: Sec. 7.3. (a) An employing unit,
whether or not an employer at the time of transfer, that:
(1) acquires all or a portion of an employer's trade or business
(including the employer's workforce), which results in the
continuance of an organization, trade, or business; or
(2) merges, incorporates, or reorganizes the employing unit's
business;
immediately qualifies as a covered employer under this article and
assumes the position of the predecessor with respect to all the
resources and liabilities of the predecessor's experience account.
(b) The successor and predecessor described in subsection (a)
must complete all reports via employer self service or the current
state form approved for such reporting. Reports must be filed by
the earlier of thirty (30) days from the dispositions date or ten (10)
days from a request for information by the department.
(c) An employing unit, whether or not an employer at the time
of transfer, that:
(1) acquires a distinct and segregable portion of an
organization, trade, or business; and
(2) retains assets, which may include the workforce or
employees, or both, of that business;
shall be entitled to consider the wages reported by the predecessor
when computing the tax base per employee, per calendar year.
(d) The predecessor described in subsection (c) must transfer a
proportionate portion of its experience balance, and the merit rate,
to the successor described in subsection (c) by:
(1) the earlier of thirty (30) days from the date of disposition;
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or
(2) not later than ten (10) days after notification from the
department.
The employers must complete all reports in the manner and form
prescribed by the department. Failure to complete the required
forms shall result in the department making an independent
determination with regard to the percentage of the transfer of the
predecessor's experience balance to the successor's experience
balance.
SECTION 19. IC 22-4-10-9 IS ADDED TO THE INDIANA CODE
AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY
1, 2026]: Sec. 9. (a) Where employing units are related because one
employing unit has created or acquired a separate employing unit
with no existing experience account, the employing units are
responsible for determining whether they are eligible for separate
accounts before requesting a new account.
(b) Where employing units with properly acquired experience
accounts become related and ineligible for separate accounts
through acquisition or merger, the entities are responsible for
reporting the acquisition or merger to the department. The
department shall combine the experience balance of the two (2)
accounts once it receives the report.
SECTION 20. IC 22-4-10-10 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2026]: Sec. 10. All payments made or due to
the department under this chapter must be made in the manner
prescribed by the department. The department may require all
payments to be made electronically.
SECTION 21. IC 22-4-11-5 IS ADDED TO THE INDIANA CODE
AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY
1, 2026]: Sec. 5. (a) Every employer subject to this article shall
report the following information to the department in the form and
manner prescribed by the department:
(1) Federal employer identification number assigned to the
employer by the Internal Revenue Service.
(2) Total gross wages paid to all employees.
(3) Total remuneration paid for covered employment.
(4) Total wages subject to contribution.
(5) Total number of employees on the payroll.
(6) For every employee, the following:
(A) Full first name.
(B) Full last name.
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(C) Social Security number or individual taxpayer
identification number.
(D) Gross wages paid.
(E) Start date.
(F) ZIP code of the physical work site location.
(G) Whether the employee is classified by the employer as
full time or part time, or whether the employee is
designated as a seasonal worker pursuant to a decision
issued by the department.
(H) Whether the employee worked for the employer during
the week containing the twelfth day of the month for each
month in the quarter.
(I) Standard occupational classification code applicable to
the employee as prescribed by the federal Bureau of Labor
Statistics.
The wage and employment report is due on or before the last day
of the month next following the quarter for which the report is
filed. Contributions are due and payable on or before the last day
of the month next following the quarter for which the wage and
employment report was filed, except for those employers that have
elected to become liable for payments in lieu of contributions.
(b) The quarterly wage and employment reports and
contributions from an employer are required for the entire
calendar year in which the employer first becomes subject to this
article.
(c) If the due date for a quarterly wage and employment report
falls on a Sunday or federal holiday, then that due date shall roll
over to the next department business day. In all other situations,
the due date is the final date indicated on the report for a timely
submission.
SECTION 22. IC 22-4-11-6 IS ADDED TO THE INDIANA CODE
AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY
1, 2026]: Sec. 6. (a) Each employer shall ascertain the Social
Security number or individual taxpayer identification number of
each employee and include the employee's name and Social
Security number or individual taxpayer identification number in
any report filed under this article with the department for which
the department requires any employee's Social Security number or
individual taxpayer identification number.
(b) All reports under this article required shall be filed on the
forms required by the department.
(c) Reports under this article shall be filed electronically if
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required by the department.
(d) Any report under this article that is incomplete or contains
inaccurate information may be rejected by the department and
shall not be considered submitted until such completions and
inaccuracies are corrected by the employer.
SECTION 23. IC 22-4-11-7 IS ADDED TO THE INDIANA CODE
AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY
1, 2026]: Sec. 7. (a) If an employer has incurred no payroll, and no
contributions are due for a particular quarter, the employer's
quarterly wage and employment report may be marked "nothing
to report" in the form and manner required by the department in
lieu of completing the report with zeros. Quarterly wage and
employment reports must be sent to the department on a quarterly
basis until the department terminates or inactivates the employer's
account.
(b) If an employer owes additional contributions as a result of
a correction, the employer must remit all additional contributions
due.
(c) If the employer has paid more contributions than owed,
according to the corrected quarterly wage and employment report,
the employer's account will show a credit balance. If the credit
balance is greater than the amount due on the subsequent
quarterly wage and employment report, the employer may file a
claim for refund in the form and manner prescribed by the
department.
(d) A claim for refund must be executed by the person to whom
the claim is alleged to be due. A claim for refund by a corporation
must be made in the name of the corporation and executed by an
officer of the corporation. A fiduciary will be required to furnish
a certified copy of appointment to accompany a claim for refund
on contributions not paid in fiduciary capacity.
SECTION 24. IC 22-4-11-8 IS ADDED TO THE INDIANA CODE
AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY
1, 2026]: Sec. 8. (a) If an employer fails to timely submit quarterly
wage and employment reports, the department shall determine
whether to estimate employer contributions. The following
circumstances relate to a contribution estimation by the
department:
(1) An employer's contact with other state agencies regarding
unemployment issues does not constitute the submission of
quarterly wage and employment reports required by the
department.
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(2) An employer's failure to claim certified mail notices sent
by the department does not constitute a lack of notice to the
employer.
(b) Once the department has determined that there is sufficient
reason to begin the estimation process, the department shall send
the employer a penalty letter. The penalty letter shall:
(1) state the quarter and year of the missing quarterly wage
and employment report; and
(2) inform the employer that it has ten (10) days to produce
the quarterly wage and employment reports or the
department will estimate the data.
If the employer does not submit the quarterly wage and
employment reports in question, the department shall estimate the
employer contributions, penalties, and interest for the covered
quarters. A penalty of twenty-five dollars ($25) for failure to file
any required quarterly wage and employment report within ten
(10) days of the department's written request shall be applied.
(c) After the department has done a contribution estimation and
liability assessment, the department shall send the employer an
original assessment for payment. The original assessment sets forth
the quarter or quarters and year or years in question, and the
contributions, surcharge, penalties, and interest due to the
department. The employer has fifteen (15) days from the date the
original assessment was sent by the department within which to file
a timely protest.
SECTION 25. IC 22-4-11-9 IS ADDED TO THE INDIANA CODE
AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY
1, 2026]: Sec. 9. (a) An employer shall be subject to the penalty
rate, as established under section 2 of this chapter, if either of the
following occur:
(1) The employer fails to file any required quarterly wage and
employment report.
(2) The employer fails to pay the contributions, surcharge,
penalties, and interest charges owed for past quarters, or
owed by a predecessor account, within ten (10) days of the
date specified on the merit rate delinquency notice that is sent
by the department. The merit rate delinquency notice is not a
protestable notification.
(b) Employers that no longer hold new employer status, and are
not subject to the penalty rate, qualify for an experience based
merit rate. An employer's merit rate contribution is based upon the
following:
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(1) The employer's experience account status as of the June 30
computation date.
(2) The employer's payroll in the thirty-six (36) months
immediately preceding the computation date.
SECTION 26. IC 22-4-11-10 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2026]: Sec. 10. (a) Merit rate calculations
begin with the allocation of the pool account to employers.
Employers are notified of the mutualized benefit charges on the
annual merit rate notice. Mutualized benefit charges are
nonprotestable.
(b) Any employer with:
(1) outstanding liabilities;
(2) missing quarterly wage and employment reports; or
(3) outstanding predecessor liabilities;
shall be sent a nonprotestable merit rate delinquency notice. The
notification provides the employer an opportunity to avoid being
assigned a penalty rate for the next calendar year by making the
payments due, or by submitting the missing reports, within ten (10)
days of the date the notice was sent by the department.
(c) A merit rate notice is sent to each employer not later than
March 30 of the rate year. The notice may contain the following
information with respect to the employer:
(1) The employer's experience balance.
(2) The employer's prior three (3) fiscal years of taxable
payroll.
(3) A voluntary payment offer, if eligible.
(4) Any requirements that have not been met.
An employer that has not met the listed requirements, or whose
account is at the lowest available rate, is not eligible for a voluntary
buy down.
SECTION 27. IC 22-4-11-11 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2026]: Sec. 11. (a) If a city or town had
previously been a covered employer to the extent of its municipal
utilities, the utilities will pay contributions at their computed rate,
but the rate will not exceed the prescribed rate under section 2(c)
of this chapter.
(b) If, by statute, a municipal utility is set apart as a separate
political subdivision, the utility will retain the utility's experience
account and assigned rate, and section 2(d) of this chapter will
apply to the new account assigned to the city or town for the
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purpose of reporting nonutility employment.
SECTION 28. IC 22-4-11-12 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2026]: Sec. 12. (a) The department may
accelerate contribution payments under IC 22-4-10-1(a). When the
department determines that contribution payments should be
accelerated under the conditions set forth by statute, each subject
employer will be notified not fewer than thirty (30) days prior to
the date the accelerated contribution is due.
(b) The employer:
(1) will estimate the amount of the accelerated contribution
payment based upon its projection of its estimated payroll for
the accelerated quarter; and
(2) must remit that amount in whole or in a percentage of the
whole as determined by the department.
(c) Any amount of the estimated accelerated payment that
exceeds the amount of contribution actually owed by the employer
for the quarter to which the acceleration applies will be applied as
a credit against the employer's future liability.
(d) If the amount of the estimated accelerated contribution
remitted is less than the contribution actually owed by the
employer for the accelerated quarter, the difference between the
estimated contribution paid and the actual contribution owed must
be paid at the time the contribution would normally be due for the
accelerated quarter.
(e) All enforcement procedures that apply to regular
contributions, including the interest and penalty provisions of
IC 22-4-29-1, will apply to accelerated contributions.
SECTION 29. IC 22-4-11-13 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2026]: Sec. 13. Any employer that makes an
election to reimburse benefit charges under IC 22-4-10-1 will
continue to be liable for payments in lieu of contributions until the
employer files a written request to terminate its election. If the
department approves the election, the employer will continue to be
liable for payments of benefits that applied to an employee's base
period falling in quarters in which the employer's election to
reimburse was in effect.
SECTION 30. IC 22-4-11-14 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2026]: Sec. 14. (a) Where the status of an
employer is changed by cessation or disposition of a business or an
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appointment of a receiver, trustee, trustee in bankruptcy, or other
fiduciary, the following apply:
(1) The employer shall immediately notify the department in
the manner and on the form prescribed by the department of
the status change.
(2) Contributions with respect to wages for employment up to
and including the date of the change of status, and with
respect to amounts that would otherwise constitute wages,
except for nonpayment of wages, are immediately due and
payable.
(3) The employer shall immediately file necessary quarterly
wage and employment reports, showing all remuneration paid
per employee for employment occurring in the calendar
quarter in which the change of status occurred, and all
previous unreported contributions and remuneration.
Quarterly wage and employment reports covering the calendar
quarter in which the change of status occurred shall be marked
"final report".
(b) Whenever an employer disposes of its organization, trade, or
business, in whole or in part, it shall be the duty of both the
employer and its successor to notify the department of the
disposition on the forms prescribed by the department. If the
disposing employer is a corporation, the employer shall follow the
dissolution procedure described in IC 22-4-32-23.
SECTION 31. IC 22-4-12-1, AS AMENDED BY P.L.108-2006,
SECTION 22, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2026]: Sec. 1. (a) Benefits designated as unemployment
insurance benefits shall become payable from the fund to any
individual claimant who is or becomes unemployed and eligible for
benefits under the terms of this article.
(b) All benefits shall be paid through the department or such other
agencies as the department by rule may designate at such times and in
such manner as the department may prescribe.
(c) Except as provided in subsection (d), the department may
make direct deposit disbursements with respect to the payment of
benefits to a financial institution account designated by an
individual only if the financial institution:
(1) has a physical branch location in Indiana; or
(2) is designated as an approved depository by the treasurer
of state.
(d) The department may approve a financial institution that
does not qualify under subsection (c)(1) or (c)(2) if the financial
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institution is in compliance with IC 22-4-17-7, IC 22-4-17-8, and
IC 22-4-19.
(e) The department may adopt rules to provide for the payment of
benefits due and payable on executed vouchers to persons since
deceased; benefits so due and payable may be paid to the legal
representative, dependents, or next of kin of the deceased as are found
to be entitled thereto, which rules need not conform with the laws of
the state governing decedent estates, and every such payment shall be
deemed a valid payment to the same extent as if made to the legal
representative of the deceased.
(f) If there is an executor or administrator of the estate of the
decedent, payments must be made to the executor or
administrator. If it is shown to the satisfaction of the department
that there is no executor, and no administrator has been appointed,
and in all probability no administrator will be appointed, payment
may be made to the next of kin, with due regard being given to the
following order of preference:
(1) The surviving spouse.
(2) Children.
(3) Parents.
(4) Brothers and sisters.
(5) Other relatives.
However, the department is not bound to follow this order of
preference.
(g) Whenever there is more than one (1) legal heir in any of the
classes established in subsection (f), payment may be made to any
one (1) of that group as agent for the others upon submission of
proper evidence of authority and identification.
(h) Application for payment of benefits must be made in writing
and on the prescribed form within six (6) months after the death of
the deceased, provided that the department, upon good cause, may
extend the time for filing.
(i) 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
with the issue or issues raised, and the determination will set forth
the right to appeal of the party receiving the adverse
determination. In the event of the death of the claimant between
the:
(1) filing of a valid claim for benefits; and
(2) issuance of an eligibility determination by the department;
all notices filed or issued under this section shall be served upon the
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authorized representative of the deceased claimant, as determined
under subsection (f).
(j) In the event a hearing is scheduled in an appeal involving a
deceased claimant, the claimant's authorized representative of the
estate shall be allowed to participate in the hearing in place of the
claimant, and the appeal shall proceed as set forth under this
section.
SECTION 32. IC 22-4-12-2, AS AMENDED BY P.L.2-2011,
SECTION 11, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2026]: Sec. 2. (a) With respect to initial claims filed for any
week beginning on and after July 1, 1997, and before July 1, 2012,
each eligible individual who is totally unemployed (as defined in
IC 22-4-3-1) in any week in the individual's benefit period shall be paid
for the week, if properly claimed, benefits at the rate of:
(1) five percent (5%) of the first two thousand dollars ($2,000) of
the individual's wage credits in the calendar quarter during the
individual's base period in which the wage credits were highest;
and
(2) four percent (4%) of the individual's remaining wage credits
in the calendar quarter during the individual's base period in
which the wage credits were highest.
(b) (a) With respect to initial claims filed for any week beginning on
and after July 1, 2012, Each eligible individual claimant who is totally
unemployed (as defined in IC 22-4-3-1) in any week in the individual's
claimant's benefit period shall be paid for the week, if properly
claimed, an amount equal to forty-seven percent (47%) of the
individual's claimant's prior average weekly wage, rounded (if not
already a multiple of one dollar ($1)) to the next lower dollar.
However, the maximum weekly benefit amount may not exceed three
hundred ninety dollars ($390).
(c) (b) For purposes of this section, "prior average weekly wage"
means the result of:
(1) the individual's claimant's total wage credits during the
individual's claimant's base period; divided by
(2) fifty-two (52).
(c) In cases where a claimant is paid the statutory minimum
weekly benefit amount established under this section, although the
claimant's actual weekly benefit amount computes to less than the
statutory minimum, the additional benefits paid shall not increase
the claimant's maximum benefit amount.
(d) If the claimant is partially unemployed, the amount of
benefits computed and paid to the claimant will be the difference
SEA 214 — Concur
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between the statutory minimum and the claimant's deductible
income for a particular week.
(e) In cases where a claimant's actual computed weekly benefit
amount is less than the statutory minimum, and a penalty
suspension has been imposed under IC 22-4-15-1 or IC 22-4-15-2,
the statutory weekly benefit amount, relating to the lifting of the
suspension, refers to the claimant's actual computed weekly benefit
amount, not to the statutory minimum.
SECTION 33. IC 22-4-12-5, AS AMENDED BY P.L.171-2016,
SECTION 9, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2026]: Sec. 5. (a) As used in this section, the term "part-time
worker" means an individual:
(1) whose normal work is in an occupation in which the
individual's services are not required for the customary scheduled
full-time hours prevailing in the establishment in which the
individual is employed; or
(2) who:
(A) by agreement, policy, or practice; or
(B) owing to personal circumstances;
does not customarily work the customary scheduled full-time
hours prevailing in the establishment in which the individual is
employed.
(b) The department may prescribe rules applicable to part-time
workers for determining their weekly benefit amount and the wage
credits required to qualify such individuals for benefits. Such rules
shall, with respect to such individuals, supersede any inconsistent
provisions of this article, but, so far as practicable, shall secure results
reasonably equivalent to those provided in the analogous provisions of
this article.
SECTION 34. IC 22-4-14-2, AS AMENDED BY P.L.200-2025,
SECTION 9, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2026]: Sec. 2. (a) An unemployed individual is eligible to
receive benefits with respect to any week only if the individual: has:
(1) has filed a claim for benefits;
(1) (2) has registered for work at an employment office or branch
thereof or other agency designated by the commissioner within
the time limits that the department by rule adopts; required by
statute or rule; and
(2) (3) has subsequently reported with the frequency and in the
manner, either in person or in writing, that the department by rule
adopts. required by statute or rule;
(4) meets all eligibility requirements and has verified that
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information by submitting each weekly voucher with the
department; and
(5) has responded completely to all inquiries from the
department.
(b) Failure to comply with subsection (a) shall be excused by the
commissioner or the commissioner's authorized representative upon a
showing of good cause therefor. The department shall waive or alter the
requirements of this section as to such types of cases or situations that
compliance with such requirements would be oppressive.
(c) The department may provide job counseling or training to an
individual a claimant receiving unemployment benefits. The manner
and duration of the counseling shall be determined by the department.
(d) An individual A claimant who is receiving benefits as
determined under IC 22-4-15-1(c)(8) is entitled to complete the
reporting, counseling, or training that must be conducted in person at
a one stop center selected by the individual. claimant. The department
shall advise an eligible individual claimant that this option is
available.
(e) The department may waive the requirements of subsection (a)
for a week only when one (1) of the following applies to an individual
a claimant for that week:
(1) The individual claimant is attending training or retraining
approved by the department.
(2) The individual claimant is a job-attached worker with a
specific recall date that is not more than sixty (60) days after the
individual's separation date.
(3) The individual claimant is using:
(A) a hiring service;
(B) a referral service; or
(C) another job placement service as determined by the
department.
(f) Those registering for work under subsection (a)(2) must
comply with the following:
(1) Registration is accomplished through enrollment in the
Indiana career connect data base.
(2) Once a claimant files a claim for unemployment insurance
benefits, the department will automatically start an account
for the claimant in the Indiana career connect data base,
based on the information the claimant entered for their uplink
account.
(3) The claimant should then log into the Indiana career
connect data base, using the login information from the filing
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of the claim, and complete the claimant's profile and create a
resume. The claimant can also upload an existing resume.
(4) If for some reason a claimant fails to become registered
within ten (10) days of filing an initial claim for benefits, the
claimant will be denied unemployment insurance benefits.
The claimant will not be eligible for benefits until the
requirement has been completely met.
(5) If a claimant has a work search waiver, which includes
department approved training, has a return to work date of
sixty (60) days or less, or is an active member of a union
hiring hall, the claimant does not have to be registered in the
Indiana career connect data base, and does not have to report
work search efforts each week. However, the claimant is still
required to complete a weekly online voucher.
(g) A claimant must report on the claimant's work search on a
weekly basis via submission of the online claim form, or in any
other manner as required by the department.
(h) A claimant's claim for benefits, weekly reports to the
department, and responses to all department inquiries must be
filed in the form and manner prescribed by the department.
(i) If a claimant does not timely file a claim for benefits or a
weekly report, the department shall deny benefits for that week
and shall refuse to accept late filed claims and reports unless the
department finds that the claimant personally experienced a
verified medical emergency that made it impossible for the
claimant to file a timely claim or weekly report.
SECTION 35. IC 22-4-14-3, AS AMENDED BY P.L.200-2025,
SECTION 10, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2026]: Sec. 3. (a) An individual A claimant who is receiving
benefits as determined under IC 22-4-15-1(c)(8) may restrict the
individual's claimant's availability because of the individual's
claimant's need to address the physical, psychological, or legal effects
of being a victim of domestic or family violence (as defined in
IC 31-9-2-42).
(b) An unemployed individual claimant shall be eligible to receive
benefits with respect to any week only if the individual: claimant:
(1) is physically and mentally able to work;
(2) is available for work;
(3) is found by the department to be actively making an effort to
secure full-time work; and
(4) participates in reemployment services and reemployment and
eligibility assessment activities when directed by the department
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as provided under sections 3.2 and 3.5 of this chapter, unless the
department determines that:
(A) the individual claimant has completed the reemployment
services; or
(B) failure by the individual claimant to participate in or
complete the reemployment services is excused by the director
under IC 22-4-14-2(b).
(c) For the purpose of this article, unavailability for work of an
individual a claimant exists in, but is not limited to, any case in which,
with respect to any week, it is found:
(1) that such individual the claimant 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 the claimant 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 the claimant is suspended for misconduct
in connection with the individual's the claimant's work; or
(4) that such individual the claimant is in attendance at a
regularly established public or private school during the
customary hours of the individual's claimant's occupation or is in
any vacation period intervening between regular school terms
during which the individual claimant is a student. However, this
subdivision does not apply to any individual claimant 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 claimant'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 claimant shall be denied
benefits for any week because the individual claimant is in training
with the approval of the department, nor shall such individual the
claimant be denied benefits with respect to any week in which the
individual claimant 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
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department shall may by rule prescribe the conditions under which
approval of such training will be granted.
(e) Notwithstanding subsection (b), (c), or (d), or IC 22-4-15-2, an
otherwise eligible individual claimant shall not be denied benefits for
any week or determined not able, available, and actively seeking work,
because the individual claimant is responding to a summons for jury
service. The individual claimant shall:
(1) obtain from the court proof of the individual's claimant's jury
service; and
(2) provide to the department, in the manner the department
prescribes by rule, proof of the individual's claimant's jury
service.
(f) If an otherwise eligible individual claimant is unable to work or
unavailable for work on any normal work day of the week, the
individual claimant shall be eligible to receive benefits with respect to
such week reduced by one-third (1/3) of the individual's claimant's
weekly benefit amount for each day of such inability to work or
unavailability for work.
(g) An individual A claimant has made an effort to secure full-time
work with respect to any week in which the individual has: any of the
following apply:
(1) The claimant has completed activities directed by the
department under sections 3.2 and 3.5 of this chapter.
(2) completed any work search activities as directed by the
department under rules adopted by the department; and The
claimant has performed at least two (2) acceptable work
search activities, including any work search activities
provided by the department to the claimant through the
claimant's uplink home page.
(3) The claimant has affirmed that the individual claimant has
made an effort to secure full-time work.
(4) The claimant applies to, and accepts if offered, suitable
jobs referred to the claimant by the department.
(h) For purposes of this section, acceptable work search
activities may include:
(1) creating a reemployment plan, in conjunction with a work
one office;
(2) creating a resume;
(3) uploading the claimant's resume to Indiana career
connect;
(4) registering for work with Indiana career connect, a
placement firm, temporary work agencies, or an educational
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institution with job placement offices;
(5) using online career tools reasonably expected to improve
the claimant's likelihood of finding employment;
(6) logging on and looking for work in Indiana career connect;
(7) using reemployment services in a work one center or
completing similar online or self-service activities;
(8) completing job applications for employers that have, or
are reasonably expected to have, job openings, or following
through on job referrals or job development attempts, as
directed by state workforce or unemployment insurance staff;
(9) applying for or participating in employment and training
services provided by partner programs in work one centers;
(10) creating a personal user profile on a professional
networking site appropriate for the claimant's prior training
and experience;
(11) participating in work related networking events;
(12) making contacts or in person visits to employers that
have, or are reasonably expected to have, job openings;
(13) taking a civil service exam; or
(14) going on interviews with employers virtually or in person.
(i) For purposes of this section, the department will determine
whether work is suitable on a case by case basis pursuant to the
criteria set forth in IC 22-4-15-2. The following apply with respect
to suitable work:
(1) In order to maintain benefit eligibility, when the
department directs, a claimant must apply for any available
position.
(2) Suitable work must be accepted, if the offer is received by
a claimant at any time after the claimant's separation from
employment.
(3) Failure to accept suitable work, without good cause, will
result in the claimant being ineligible for benefits.
(j) Except for activities that the department will verify under
subsection (h)(1), (h)(3), (h)(5), (h)(6), and (h)(8), for a period of six
(6) months following the week in which the work search activities
occurred, the claimant must keep a detailed record of the
claimant's weekly work search activities so that the department
can verify the activity for an audit or eligibility review. A detailed
record includes the following information:
(1) The date of the activity.
(2) The name of the employer, event host, organizer, platform,
or other identifying information, such as a job reference
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number.
(3) Contact information, such as the employer's mailing
address, telephone number, electronic mail address, or
website address, and name of the person contacted, if
available.
(4) Details of the position for which the claimant applied or
activity in which the claimant participated.
(5) Method of contact or participation.
(6) Confirmation of the claimant's contact or participation.
(7) Results of the claimant's contact or participation.
(k) A contemporaneous document generated by an employer, an
event host, an organizer, a platform, or other relevant third party
that includes the date and details of an activity as well as
confirmation of the claimant's submission or participation, will be
presumed to satisfy the requirements of subsection (j).
(l) The department may allow a claimant to satisfy the
requirements of subsection (j) through a document other than one
described in subsection (j) or (k), but the claimant must
demonstrate the reliability and appropriateness of the
documentation.
SECTION 36. IC 22-4-14-11, AS AMENDED BY P.L.122-2019,
SECTION 28, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2026]: Sec. 11. (a) For weeks of unemployment occurring
after October 1, 1983, benefits may be paid to an individual a claimant
on the basis of service performed in seasonal employment (as defined
in IC 22-4-8-4) only if the claim is filed within the operating period of
the seasonal employment. If the claim is filed outside the operating
period of the seasonal employment, benefits may be paid on the basis
of nonseasonal wages only.
(b) An employer shall file an application for a seasonal
determination (as defined by IC 22-4-7-3) with the department. A
seasonal determination shall be made by the department within ninety
(90) days after the filing of such an application. Until a seasonal
determination by the department has been made in accordance with this
section, no employer or worker may be considered seasonal.
(c) Any interested party may file an appeal to a determination
regarding an approval or disapproval of an election to become a
seasonal employer. The appeal must be filed within fifteen (15)
days after the determination to obtain review in accordance with
IC 22-4-32.
(c) (d) Whenever an employer is determined to be a seasonal
employer, the following provisions apply:
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(1) The seasonal determination becomes effective the first day of
the calendar quarter commencing after the date of the seasonal
determination.
(2) The seasonal determination does not affect any benefit rights
of seasonal workers with respect to employment before the
effective date of the seasonal determination.
(d) (e) If a seasonal employer, after the date of its seasonal
determination, operates its business or its seasonal operation during a
period or periods of twenty-six (26) weeks or more in a calendar year,
the employer shall be determined by the department to have lost its
seasonal status with respect to that business or operation effective at
the end of the then current calendar quarter. The redetermination shall
be reported in writing to the employer.
(f) A seasonal employer shall give written notice to the
department when the seasonal operation exceeds twenty-five (25)
weeks in a calendar year, within thirty (30) days after completion
of the twenty-sixth week of operation. The seasonal employer shall
automatically lose its seasonal status for that portion of its
operation at the end of the calendar quarter, and wages paid to
individuals in that portion of the employer's operation will be
useable as regular wages to establish claims.
(g) An employer that loses seasonal status may apply for
reinstatement in any calendar year after the year in which its
designation as a seasonal employer was revoked.
(e) (h) Seasonal employers shall keep account of wages paid to
seasonal workers within the seasonal period as determined by the
department and shall report these wages in the form and manner
prescribed by the department.
(f) (i) The department shall may adopt rules applicable to seasonal
employers for determining their normal seasonal period or periods.
SECTION 37. IC 22-4-14-12 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2026]: Sec. 12. (a) For purposes of this
section, "normal customarily scheduled hours" means the hours to
which the claimant has agreed to work. Any reduction in hours
that regularly occurs as a matter of practice, policy, or procedure
of which the claimant was aware and to which the claimant has
agreed will not be considered partial or part-total unemployment.
(b) For purposes of this section, "regular employer" means an
employing unit for which the claimant has performed services in
the last twenty-six (26) weeks, except as provided under federal
law.
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(c) A claimant who applies for benefits due to partial or
part-total unemployment is ineligible unless the claimant can show
that the claimant is working less than the claimant's normal
customarily scheduled hours for the claimant's regular employer.
SECTION 38. IC 22-4-15-1, AS AMENDED BY P.L.186-2025,
SECTION 121, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2026]: Sec. 1. (a) Regarding an individual's
most recent separation from employment before filing an initial or
additional claim for benefits, an individual who voluntarily left the
employment without good cause in connection with the work or was
discharged from the employment for just cause is ineligible for waiting
period or benefit rights for the week in which the disqualifying
separation occurred and until:
(1) the individual has earned remuneration in employment in at
least eight (8) weeks; and
(2) the remuneration earned equals or exceeds the product of the
weekly benefit amount multiplied by eight (8).
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.
(b) When it has been determined that an individual has been
separated from employment under disqualifying conditions as outlined
in this section, the maximum benefit amount of the individual's current
claim, as initially determined, shall be reduced by an amount
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.
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(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
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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.
(9) An individual shall not be subject to disqualification if the
individual:
(A) has requested an exemption from an employer's
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COVID-19 immunization requirement;
(B) has complied with the requirements set forth in
IC 22-5-4.6; and
(C) was discharged from employment for failing or refusing to
receive an immunization against COVID-19.
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 good cause for absences
or tardiness is not established;
(4) damaging the employer's property through willful and wanton
misconduct;
(5) refusing to obey instructions;
(6) conduct endangering safety of self or coworkers;
(7) incarceration in jail following conviction of a misdemeanor or
felony by a court of competent jurisdiction; or
(8) any breach of duty in connection with work which is
reasonably owed an employer by an employee.
(e) For purposes of subsection (d), the following apply:
(1) An employer rule will be found to be reasonable if it:
(A) is lawful;
(B) is related to the employer's business operations;
(C) is intended by the employer to broadly apply to classes,
categories, or all employees; and
(D) does not create a harsh or unconscionable requirement
for employees.
(2) In order to qualify as a breach of duty for unemployment
insurance purposes, the duty must be:
(A) reasonably connected to the work;
(B) reasonably owed to the employer by the employee; and
(C) of a nature that a reasonable employee would
recognize as a violation of the duty and would understand
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that a violation of the duty would subject the individual to
discharge.
(3) A breach of duty reasonably owed to an employer includes
conduct that establishes that the individual:
(A) damaged the employer's trust and confidence in the
individual's ability to effectively perform the job;
(B) willfully failed to meet the employer's reasonable
expectation;
(C) chose a course of action that the individual knew, or
should have known, would negatively impact the
employer's financial interests;
(D) demonstrated an intentional or substantial disregard
for the employer's interests;
(E) intentionally or knowingly injured, or attempted to
injure, the employer's financial interests;
(F) intentionally chose a course of action that set the
individual's interests against the employer's interests to the
detriment of the employer;
(G) showed carelessness or negligence to such a degree, or
with such recurrence, as to cause damage to the employer's
interests; or
(H) performed some volitional act or exercised some
control over the circumstances resulting in discharge from
employment.
(e) (f) 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 34-6-2.1-76).
(4) An affidavit from a domestic violence service provider
verifying services provided to the individual by the domestic
violence service provider.
(g) An individual will not be considered to have voluntarily left
employment for good cause in connection with the work unless it
is established that a reasonable individual in the same or similar
circumstances would also have left the employment.
(h) A voluntary leave of employment due to excessive discipline,
or inappropriate comments or conduct by managers or coworkers,
does not constitute good cause in connection with the work unless
it is established that an individual in the same or similar
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circumstances would reasonably believe that the:
(1) conduct was severe and pervasive;
(2) conduct:
(A) was motivated by the individual's:
(i) race;
(ii) age;
(iii) sex;
(iv) national origin; or
(v) religious beliefs or other status protected by law;
(B) endangered the individual's physical safety; or
(C) endangered the individual's mental health; and
(3) the individual reported the conduct pursuant to the
employer's procedures, if any, but no employer action was
taken within a reasonable period of time.
(i) An individual who leaves employment in anticipation of an
imminent discharge does so with good cause if it is established that
the:
(1) discharge was imminent; and
(2) imminent discharge would not have been for just cause.
(j) If an employer gives an employee the opportunity to submit
a resignation from employment, rather than be discharged, and the
employee resigns, this is a quit in lieu of discharge, and the
separation will be analyzed under the discharge for just cause
criteria, as the employer is the moving party in the separation.
SECTION 39. IC 22-4-15-9 IS ADDED TO THE INDIANA CODE
AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY
1, 2026]: Sec. 9. (a) Where an individual takes a voluntary leave of
absence, with the consent of the employer, it shall not constitute
voluntarily leaving work without good cause within the meaning of
section 1 of this chapter. However, no benefit or waiting period
weeks may be accumulated during that period, unless the
individual terminates the leave of absence by notifying the
employer and becomes available for work.
(b) A voluntary leave of absence granted to an individual by an
employer pursuant to the employer's rule or pursuant to terms of
a collective bargaining agreement shall be deemed terminated on
the day when the individual again becomes mentally and physically
able to work and available for work and establishes the individual's
ability to work and availability for work.
SECTION 40. IC 22-4-17-1, AS AMENDED BY P.L.200-2025,
SECTION 21, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2026]: Sec. 1. (a) Claims for benefits shall be made in
SEA 214 — Concur
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accordance with rules adopted by the department. The department shall
adopt reasonable procedures consistent with the provisions of this
article for the expediting of the taking of claims of individuals for
benefits in instances of mass layoffs by employers, the purpose of
which shall be to minimize the amount of time required for such
individuals to file claims upon becoming unemployed as the result of
such mass layoffs.
(b) Except when the result would be inconsistent with the other
provisions of this article, as provided in the rules of the department, the
provisions of this article which apply to claims for, or the payment of,
regular benefits shall apply to claims for, and the payment of, extended
benefits.
(c) Whenever an extended benefit period is to become effective in
this state as a result of a state "on" indicator, or an extended benefit
period is to be terminated in this state as a result of a state "off"
indicator, the commissioner shall make an appropriate public
announcement.
(d) Computations described in IC 22-4-2-34(b) shall be made by the
department in accordance with regulations prescribed by the United
States Department of Labor.
(e) Each employer shall display and maintain in places readily
accessible to all employees posters concerning its regulations and shall
make available to each such individual upon request or at the time the
individual becomes unemployed printed benefit rights information
furnished by the department.
SECTION 41. IC 22-4-17-2, AS AMENDED BY P.L.200-2025,
SECTION 22, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2026]: Sec. 2. (a) When an individual a claimant files an
initial claim, the department shall promptly make a determination of
the individual's claimant's status as an insured worker. A notice of the
determination of insured status shall be furnished to the individual
claimant promptly. Each determination shall be based on and include
a statement showing the amount of wages paid to the individual
claimant for insured work by each employer during the individual's
claimant's base period and shall include a finding as to whether the
wages meet the requirements for the individual claimant to be an
insured worker, and, if so, the week ending date of the first week of the
individual's claimant's benefit period, the individual's claimant's
weekly benefit amount, and the maximum amount of benefits that may
be paid to the individual claimant for weeks of unemployment in the
individual's claimant's benefit period. For the individual claimant who
is not insured, the notice shall include the reason for the determination.
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The following apply in regard to the determination:
(1) Unless the individual, claimant, within fifteen (15) days after
the determination was sent by the department to the individual,
claimant, asks for a hearing before an administrative law judge,
the determination shall be final and benefits shall be paid or
denied in accordance with the determination. The date listed
under date sent on the determination of eligibility is prima facie
evidence that the determination was sent to the party on that date.
(2) If an individual a claimant asks for a wage investigation, the
unemployment insurance tax division shall promptly perform an
investigation to determine whether wages from insured work
should be added or subtracted from the claim. A determination of
the wage investigation shall be furnished to the individual
claimant promptly upon completion. Unless the individual,
claimant, within fifteen (15) days after the determination was
sent by the unemployment insurance tax division, requests an
appeal to a liability administrative law judge under IC 22-4-32-1,
the determination shall be final.
(b) The department shall promptly furnish the claimant's last
employer prior to filing of a claim and each employer in the base
period whose experience or reimbursable account is potentially
chargeable with benefits to be paid to the individual claimant with a
notice of the employer's benefit liability. The notice shall contain the
date, the name and Social Security account number of the individual,
claimant, the ending date of the individual's claimant's base period,
and the week ending date of the first week of the individual's
claimant's benefit period. 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 the individual
claimant from the employer. Unless the employer within fifteen (15)
days after the notice of benefit liability was sent by the department to
the employer, asks for a hearing before a liability administrative law
judge, the determination shall be final and benefits paid shall be
charged in accordance with the determination.
(c) An employing unit, including an employer, having knowledge
of any facts which may affect an individual's a claimant's eligibility or
right to waiting period credits or benefits, shall notify the department
in the form and manner prescribed by the department of those facts
within ten (10) days after the claim for benefits was sent by the
department.
(d) If the claimant has been separated for any of the following
reasons, the employer shall notify the department of the separation
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circumstances in the form and manner prescribed by the
department:
(1) Voluntarily left the employment without good cause in
connection with the work.
(2) Was discharged for just cause.
(3) Was discharged for gross misconduct in connection with
the claimant's work.
(4) Left due to the claimant's physical condition.
(5) Left to accept other employment.
(6) Left to enter self-employment.
(e) An employer shall notify the department when the following
circumstances exist with regard to a separated claimant in the
form and manner prescribed by the department:
(1) The claimant is entitled to:
(A) vacation pay;
(B) payment in lieu of vacation;
(C) standby pay; or
(D) wages in lieu of notice.
(2) The claimant is receiving, or will receive, retirement pay.
(3) There are other circumstances, of which the employer is
aware, that are potentially disqualifying for claimant benefits.
(d) (f) 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, and the cause for which the claimant left the
claimant's work, or may refer the claim to an administrative law judge
who shall make the initial determination in accordance with the
procedure in section 3 of this chapter.
(e) (g) 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 the claim, the eligibility of the
claimant for waiting period credit or benefits, or the imposition of a
disqualification period or penalty, or the denial of the claim, and of the
cause for which the claimant left the claimant's work, of the
determination and the reasons for the determination.
(f) (h) Except as otherwise provided in this section regarding parties
located in Alaska, Hawaii, and Puerto Rico, unless the claimant or the
employer, within fifteen (15) days after the notification required by
subsection (e), (g), was sent by the department to the claimant or the
employer, asks for a hearing before an administrative law judge, the
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decision shall be final and benefits shall be paid or denied in
accordance with the decision.
(g) (i) For a notice of disputed administrative determination or
decision sent by the department to the claimant or employer either of
whom is located in Alaska, Hawaii, or Puerto Rico, unless the claimant
or employer, within fifteen (15) days after the notification required by
subsection (e) (g) was sent to the claimant or employer, asks for a
hearing before an administrative law judge, the decision shall be final
and benefits shall be paid or denied in accordance with the decision.
(h) (j) If a claimant or an employer requests a hearing under
subsection (f) or (g), (h) or (i), the request shall be filed with the
department within the prescribed periods provided in this section and
shall be in the form and manner prescribed by the department. The
party requesting the hearing shall include with its request a copy
of the determination being appealed or the identification number
of the determination being appealed. In the event a hearing is
requested by an employer or the department after it has been
administratively determined that benefits should be allowed to a
claimant, entitled benefits shall continue to be paid to the claimant
unless the administrative determination has been reversed by a due
process hearing. Benefits with respect to any week not in dispute shall
be paid promptly regardless of any appeal.
(i) (k) A person may not participate on behalf of the department in
any case in which the person is an interested party.
(j) (l) Solely on the ground of obvious administrative error
appearing on the face of an original determination, and within the
benefit year of the affected claims, the commissioner, or a
representative authorized by the commissioner to act in the
commissioner's behalf, may reconsider and direct the deputy to revise
the original determination so as to correct the obvious error. Time for
filing an appeal and requesting a hearing before an administrative law
judge regarding the determinations handed down pursuant to this
subsection shall begin on the date following the date of revision of the
original determination and shall be filed with the commissioner in the
form and manner prescribed by the department within the prescribed
periods provided in subsection (c).
(k) (m) Notice to the employer and the claimant that the
determination of the department is final if a hearing is not requested
shall be prominently displayed on the notice of the determination
which is sent to the employer and the claimant.
(l) (n) If an allegation of the applicability of IC 22-4-15-1(c)(8) is
made by the individual claimant at the time of the claim for benefits,
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the department shall not notify the employer of the claimant's current
address or physical location.
(m) (o) All individuals claimants who have not previously verified
their identity with the department shall, prior to filing a new claim for
unemployment benefits, verify their identity in the form and manner
prescribed by the department.
(p) No claimant will be eligible for a monetary determination of
benefits without first providing the department with the claimant's
Social Security number.
(n) (q) An individual A claimant is ineligible for unemployment
benefits or extended benefits unless the individual claimant has
verified the individual's claimant's identity in the form and manner
prescribed by the department.
(r) Once a valid claim has been filed by a claimant, during the
benefit period established the claimant cannot cancel, withdraw, or
change the time of filing of:
(1) the initial claim;
(2) a reopened claim; or
(3) an additional claim;
for any purpose, other than administrative error on the part of
department staff or to backdate a combined wage claim to the
effective date of a combined wage claim originally filed in another
state.
(s) The date listed under date sent on a determination of
eligibility issued under this section is prima facie evidence that the
determination was sent to the party on that date.
SECTION 42. IC 22-4-17-2.3 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2026]: Sec. 2.3. (a) As used in this section,
"agent state" means any state from or through which a claimant
files an interstate claim for benefits against another state.
(b) As used in this section, "benefits" means the compensation
payable to a claimant under the unemployment insurance law of
any state.
(c) As used in this section, "interstate claimant" means a
claimant who files an interstate claim for benefits:
(1) under the unemployment insurance law of a liable state
from another state;
(2) through the facilities of an agent state; or
(3) directly with the liable state.
The term does not include any claimant who customarily
commutes across state lines from a residence in one state to work
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in a liable state unless the department finds that this exclusion
would create undue hardship on such claimants in specified areas.
(d) As used in this section, "liable state" means any state against
which a claimant files, from or through another state, a claim for
benefits.
(e) Each interstate claimant shall be registered for work
through any public employment office in the agent state when and
as required by the law, regulations, rules, and procedures of the
agent state. The registration shall be accepted as meeting the
registration requirements of the liable state.
(f) Each agent state shall duly report to the liable state in
question whether each interstate claimant meets the registration
requirements of the agent state.
(g) If a claimant files a claim against any state, and it is
determined by the state that the claimant has available benefit
credits in the state, then claims must be filed only against the state
as long as benefit credits are available in that state. If benefit
credits are not available in the state, the claimant may file claims
against any other state in which there are available benefit credits.
(h) Benefit credits shall be deemed to be unavailable whenever
benefits:
(1) have been exhausted, terminated, or postponed for an
indefinite period or for the entire period in which benefits
would otherwise be payable; or
(2) are affected by the application of a seasonal restriction.
(i) Claims for benefits or a waiting period shall be filed by
interstate claimants with the liable state in accordance with the
liable state's procedures.
(j) The agent state shall, in connection with each claim filed by
an interstate claimant, ascertain and report to the liable state in
question readily determinable facts relating to the claimant's
availability for work and eligibility for benefits in and by the agent
state.
(k) The agent state's responsibility and authority in connection
with the determination of interstate claims shall be limited to
investigation and reporting of relevant facts. The agent state may
not refuse to take an interstate claim.
(l) With respect to the time limits imposed by the law of a liable
state upon the filing of an appeal in connection with a disputed
benefit claim, an appeal made by an interstate claimant shall be
deemed to have been made and communicated to the liable state on
the date when the appeal is received by any qualified officer of the
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agent state.
(m) The provisions of this section also apply to claims taken in
and for Canada.
SECTION 43. IC 22-4-17-3.2, AS ADDED BY P.L.120-2016,
SECTION 2, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2026]: Sec. 3.2. (a) As used in this section, "attorney" refers
to one (1) of the following:
(1) An attorney in good standing admitted to the practice of law
in Indiana.
(2) An attorney in good standing admitted to the practice of law
in another state who has been granted temporary admission to the
state bar under Rule 3 of the Rules for Admission to the Bar and
the Discipline of Attorneys adopted by the supreme court.
(b) An employer or an employing unit having an interest in a claim
for benefits pending before an administrative law judge, the review
board, or other individuals who adjudicate claims may be represented
by:
(1) an officer or other employee of the employer or employing
unit as designated by the employer or the employing unit;
(2) an attorney;
(3) an accountant certified by and in good standing with the state;
or
(4) a representative of an unemployment compensation service
firm.
(c) A claimant for benefits may be represented by:
(1) the claimant in person;
(2) an attorney;
(3) an accountant certified by and in good standing with the state;
or
(4) an authorized agent of a bona fide labor organization to which
the claimant belonged at the time the pending claim occurred.
(d) In addition to the persons listed in subsection (c), a claimant for
benefits may designate a lay person of the claimant's choice to assist
the claimant in the presentation of the claimant's case to the
administrative law judge, the review board, or another individual who
adjudicates claims.
(e) An administrative law judge, or the review board, in their
discretion, may refuse to allow any person to represent a party in
any proceeding before the administrative law judge, or the review
board, if the administrative law judge, or the review board, finds
that the person is or has been guilty of unethical conduct, or has
intentionally or repeatedly failed to observe the provisions of this
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article, the rules of the department, or other rules or regulations
relating to unemployment insurance hearings.
SECTION 44. IC 22-4-17-5, AS AMENDED BY P.L.136-2018,
SECTION 113, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2026]: Sec. 5. (a) The governor shall appoint a
review board composed of three (3) members, not more than two (2) of
whom shall be members of the same political party, with salaries to be
fixed by the governor. The review board shall consist of the chairman
and the two (2) members who shall serve for terms of three (3) years.
At least one (1) member must be admitted to the practice of law in
Indiana.
(b) Any claim pending before an administrative law judge, and all
proceedings arising from that claim, may be transferred to and
determined by the review board upon its own motion, at any time
before the administrative law judge announces a decision. If the review
board considers it advisable to procure additional evidence, it may
direct the taking of additional evidence within a time period it shall fix.
An employer that is a party to a claim transferred to the review board
under this subsection is entitled to receive notice in accordance with
section 6 of this chapter of the transfer or any other action to be taken
under this section before a determination is made or other action
concerning the claim is taken.
(c) Any proceeding so removed to the review board shall be heard
by a quorum of the review board in accordance with the requirements
of section 3 of this chapter. The review board shall notify the parties to
any claim of its decision, together with its reasons for the decision.
(d) Members of the review board, when acting as administrative law
judges, are subject to section 15 of this chapter.
(e) The review board may on the board's own motion affirm, modify,
set aside, remand, or reverse the findings, conclusions, or orders of an
administrative law judge on the basis of any of the following:
(1) Evidence previously submitted to the administrative law
judge.
(2) The record of the proceeding after the taking of additional
evidence as directed by the review board.
(3) A procedural error by the administrative law judge.
(4) The record of the proceeding after holding a hearing on
the matter appealed.
(f) Each hearing before the review board shall be confined to the
evidence submitted before the administrative law judge unless it is
an original hearing. However, the review board may hear or
procure additional evidence upon its own motion, or upon written
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application of either party, and for good cause shown, together
with a showing of good reason why the additional evidence was not
procured and introduced at the hearing before the administrative
law judge.
(g) An application for leave to introduce additional evidence
made by either party shall set forth the:
(1) names of the witnesses whose testimony will be offered;
and
(2) facts to which they are expected to testify.
If the new evidence is documentary, then a copy of the document
proposed to be introduced shall accompany the application. The
application, if made by the appellant, must be presented at the time
the request for hearing is filed.
(h) No additional evidence shall be admitted except after notice
is issued by the review board to all parties to the appeal giving each
party an opportunity to rebut the additional evidence. The notice
must:
(1) designate the time and place at which additional evidence
will be received;
(2) set forth the names of the witnesses whose testimony will
be heard, together with a summary of the facts about which
they are expected to testify; and
(3) include a copy of any document offered as additional
evidence.
However, if all parties to an appeal are present at a hearing at
which the review board upon its own motion determines to take
additional evidence and the parties voluntarily waive their right of
notice of the taking of additional evidence, the review board in its
own discretion may proceed in the taking of additional evidence.
(i) The review board may remand any proceeding to an
administrative law judge for the hearing of additional evidence
under the same conditions and after notice is provided in the same
manner as for the hearing of additional evidence by the review
board.
(j) In the hearing of an appeal, the review board may allow oral
argument, the filing of written argument, or both. After notice to
all parties, any party to any proceeding in which additional
evidence is taken may present material evidence relative to the
question upon which the review board has authorized or directed
the taking of additional evidence, and evidence in rebuttal also may
be introduced.
SECTION 45. IC 22-4-17-6, AS AMENDED BY P.L.200-2025,
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SECTION 23, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2026]: Sec. 6. (a) The manner in which disputed claims shall
be presented and the conduct of hearings and appeals, including the
conduct of administrative law judges, review board members, and other
individuals who adjudicate claims during a hearing or other
adjudicative process, shall be in accordance with rules adopted by the
department for determining the rights of the parties, whether or not the
rules conform to common law or statutory rules of evidence and other
technical rules of procedure. this article.
(b) The proceedings before an administrative law judge are de novo,
except as provided in subsection (c). subsection (e).
(c) All proceedings before an administrative law judge shall be
conducted informally in order to determine the substantial rights
of the parties. The parties may present evidence as the
administrative law judge deems necessary for determining the
substantial rights of the parties. An administrative law judge:
(1) shall have the right to examine all witnesses;
(2) may require the parties to produce any available evidence
that the parties deem necessary for a proper determination of
the case; and
(3) where either party fails to appear, or where either party
is not represented by an attorney or duly authorized agent,
shall have the duty to examine the party's witnesses, and to
cross-examine all witnesses of the other party, in order to
ensure complete presentation of the case.
(d) If this article does not provide for the procedural rules
governing a claim or action before an administrative law judge or
the review board, the proceedings are governed by the Indiana
Rules of Trial Procedure and the Indiana Rules of Evidence.
(c) (e) Administrative law judges, review board members, and other
individuals who adjudicate claims during a hearing or other
adjudicative process may consider as evidence and include in the
record described in subsection (d) subsection (h) records of the
department that are material to the issues being considered in the
hearing if the records are made available to the interested parties prior
to the hearing.
(f) An administrative law judge shall consider all hearsay
evidence as would be admissible under common law or the Indiana
Rules of Evidence. Hearsay evidence that is not admissible under
a recognized hearsay exception may be admitted but is not entitled
to the same evidentiary weight as direct testimony. Hearsay
evidence properly objected to, but not falling within a recognized
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hearsay exception, that is admitted into the record may not form
the sole basis for a decision by an administrative law judge or the
review board.
(g) No paper or document written in any foreign language shall
be introduced into evidence in a proceeding related to a disputed
claim unless it is accompanied by an accurate English translation,
with satisfactory proof, as determined by the administrative law
judge, or the review board, that the translation is a correct
translation of the original. Testimony in a language other than
English, or by the hearing impaired, shall be translated by an
interpreter provided by the department, at the department's
expense. The interpreter is subject to the interpreter oath or
affirmation, which shall be administered by the administrative law
judge or the review board.
(d) (h) A full and complete record shall be kept of all proceedings
in connection with a disputed claim. The testimony at any hearing upon
a disputed claim need may not be transcribed unless the disputed claim
is further appealed. a review board decision is appealed to the court
of appeals of Indiana.
(e) (i) Each party to a hearing before an administrative law judge
held under section 3 of this chapter shall be sent a notice of the hearing
at least ten (10) days before the date of the hearing specifying the date,
place, and time of the hearing, identifying the issues to be decided, and
providing complete information about the rules of evidence and
standards of proof that the administrative law judge will use to
determine the validity of the claim.
(f) (j) If a hearing so scheduled has not commenced within at least
sixty (60) minutes of the time for which it was scheduled, then a party
involved in the hearing may request a continuance of the hearing. Upon
submission of a request for continuance of a hearing under
circumstances provided in this section, the continuance shall be
granted unless the party requesting the continuance was responsible for
the delay in the commencement of the hearing as originally scheduled.
In the latter instance, the continuance shall be discretionary with the
administrative law judge. Testimony or other evidence introduced by
a party at a hearing before an administrative law judge or the review
board that another party to the hearing:
(1) is not prepared to meet; and
(2) by ordinary prudence could not be expected to have
anticipated;
shall be good cause for continuance of the hearing and upon motion
such continuance shall be granted.
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(g) (k) The administrative records of the department are
self-authenticating and admissible in the administrative hearing.
SECTION 46. IC 22-4-17-6.3 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2026]: Sec. 6.3. (a) Except as provided in
section 6 of this chapter, an administrative law judge or the review
board may continue any hearing upon its own motion, or upon
request by any party to the appeal. The request must be received
not later than three (3) days before the date of the hearing, unless
the requesting party can demonstrate an unforeseen emergency.
The request must set forth good cause for the granting of the
request. A copy of the request must be served upon all parties to
the hearing. A request for a continuance of a hearing pending
before an administrative law judge shall be filed with that
administrative law judge. A request for a continuance of a hearing
pending before the review board shall be filed with the chairperson
of the review board.
(b) Requests for continuances for cases pending longer than
sixty (60) days from the filing date of the appeal will not be
granted, unless the requesting party can demonstrate an
unforeseen emergency.
(c) If the appealing party in a hearing pending before an
administrative law judge or the review board fails to appear for a
scheduled hearing, after having received due notice, the
administrative law judge or the review board shall dismiss the
appeal, and the underlying, appealed determination shall be
deemed final.
(d) An administrative law judge, or the review board, may, in
their discretion, dismiss any appeal that in their judgment has been
abandoned by all interested parties, and the underlying, appealed
determination of eligibility, or administrative law judge decision,
shall be deemed final.
(e) A party appealing an initial determination of a deputy, or a
party appealing a decision of an administrative law judge, may
withdraw the appeal by written request. A written request must be
filed as follows:
(1) For an appeal pending before an administrative law judge,
with the presiding administrative law judge.
(2) For an appeal pending before the review board, with the
chairperson of the review board.
If the request is approved, the underlying determination, or
decision, shall become final.
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(f) After an appeal has been withdrawn, the appealing party
may file a request for reinstatement of the appeal within seven (7)
days after the date the notice of withdrawal was sent. The request
must be filed as follows:
(1) For an appeal before an administrative law judge, with the
director of unemployment insurance appeals, or the director's
designee.
(2) For an appeal pending before the review board, the
request shall be filed with the chairperson of the review
board, or the chairperson's designee.
The request for reinstatement must show good cause for the
reinstatement and will be granted or denied at the discretion of the
person described in subdivision (1) or (2), as applicable. No appeal
shall be reinstated more than once after a withdrawal.
SECTION 47. IC 22-4-17-6.5 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2026]: Sec. 6.5. (a) The decision of an
administrative law judge or review board must contain conclusions
of law that are supported by specific findings of fact. The decision
must be:
(1) in writing;
(2) electronically signed by the administrative law judge or
the review board; and
(3) sent to:
(A) the named parties; and
(B) their designated representatives or attorneys.
(b) If a decision of the review board is not unanimous, the
decision of the majority is controlling, but the dissenting member
may file an opinion.
(c) A decision of the review board that reverses, in whole or in
part, the decision of the administrative law judge must contain its
own findings and conclusions and may not incorporate by
reference or restatement, in whole, the findings of the
administrative law judge.
SECTION 48. IC 22-4-17-7, AS AMENDED BY P.L.171-2016,
SECTION 15, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2026]: Sec. 7. (a) In the discharge of the duties imposed by
this article, the department, the review board, an administrative law
judge, or any duly authorized representative of any of them, shall have
power to administer oaths and affirmations, take depositions, certify to
official acts, and issue and serve subpoenas to compel the attendance
of witnesses and the production of books, papers, correspondence,
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memoranda, and other records deemed necessary as evidence in
connection with the disputed claim or the administration of this article.
(b) Whenever the attendance of a witness, or the production of
documents or other evidence, is desired by any party to a hearing,
the party must request the issuance of a subpoena. The request
must be submitted to the administrative law judge in writing or by
telephone directed to the clerk of the administrative law judge. If
the request is made by telephone, the clerk will:
(1) take the information from the requesting party; and
(2) submit the request to the administrative law judge for
consideration.
The request must be made in time for the subpoena to be issued,
and served, prior to the time and date of the hearing. The request
will be granted or denied at the discretion of the administrative law
judge.
(c) A subpoena shall be issued only upon a showing of necessity
by the party requesting the subpoena. The request for a subpoena
must contain:
(1) the name and address of the individual being subpoenaed;
and
(2) a description of the document, record, or object to be
produced.
(d) A subpoena, or a denial of a request for a subpoena, shall be
served on all interested parties by the clerk of the administrative
law judge. Subpoenas shall be enforced in the manner set forth in
section 8 of this chapter.
(e) In all hearings, proof may be made by oral testimony, by
documentary exhibits, or by depositions when the convenience of
the witnesses or the parties so requires. Depositions shall be taken
in the manner set forth in the Indiana Rules of Trial Procedure.
SECTION 49. IC 22-4-17-8.5, AS AMENDED BY P.L.200-2025,
SECTION 24, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2026]: Sec. 8.5. (a) As used in this section, "interested party"
has the meaning set forth in 646 IAC 5-10-2. means the following:
(1) The claimant who filed the claim for benefits.
(2) Any employer whose account may be affected by the
adjudication of the claim.
(3) Any employer in the claimant's base period.
(4) Any employer:
(A) who has made an offer of work to the claimant; or
(B) to whose employment the claimant has been furnished
a referral.
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(5) The claimant's last, separating employer prior to the filing
of the claim.
(b) Any interested party in the claim of an employee shall be
entitled to a hearing before an administrative law judge relative to
the merits of the claim.
(b) (c) Except as otherwise provided in this section, all hearings
scheduled before an administrative law judge or the review board shall
be set as telephone hearings, in which all parties to the appeal shall
participate by telephone or other means of electronic communication.
(c) (d) A party to a hearing scheduled by telephone has a right to
object to telephone or electronic participation and be allowed to
participate in the hearing in person. An objection shall be filed in
accordance with the procedures set out in 646 IAC 5-10-24. An
objection must be filed with the administrative law judge assigned
to the case or the review board not later than three (3) days prior
to the scheduled hearing date. A revised notice of hearing will then
be sent to the parties, changing the type of hearing for the
requesting party to an in-person hearing at the hearing site closest
to where the employment services were performed. Whether the
nonrequesting party will also be required to participate in person
shall be at the discretion of the administrative law judge assigned
to the case.
(d) (e) An administrative law judge or the review board may, at their
discretion, schedule and conduct an in-person hearing.
(f) When a hearing before an administrative law judge, or the
review board, is scheduled by telephone, either with one (1) or both
parties participating by telephone, the parties shall:
(1) exchange any exhibits to be introduced into the record at
the hearing; and
(2) provide a copy of those exhibits in the form and manner
prescribed by the department to the administrative law judge,
or to the review board, no later than three (3) days prior to
the scheduled hearing date.
For exhibits mailed using certified mail or a private carrier, a copy
of the certified mail mailing label or a copy of the label from a
private carrier shall serve as proof of mailing.
(g) If, at the time of the scheduled hearing, all participants have
not received copies of any exhibits and the presenting party can
establish proof that the party provided a copy of the exhibits in the
form and manner prescribed by the department, the
administrative law judge, or the review board, has the discretion
of:
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(1) continuing the hearing in order to allow all participants to
obtain copies of all exhibits; or
(2) attempting to have any missing exhibits read into the
record, while affording the opposing party the opportunity to
object to the admission of the exhibits.
If the presenting party cannot establish proof that the party
provided a copy of the exhibits in the form and manner prescribed
by the department, then the hearing will proceed as scheduled,
without the consideration of the missing exhibits.
(h) A party to a telephonic hearing before an administrative law
judge, or the review board, shall submit one (1) contact telephone
number for the hearing. If a party has a representative, or has
witnesses, that party shall arrange for that party's representative,
or witnesses, to be at that party's location, or shall arrange for the
conferencing of the additional individuals into the hearing. Absent
prior approval for calling additional numbers per party, an
administrative law judge, or the review board, will call only one (1)
contact telephone number per party.
SECTION 50. IC 22-4-17-14, AS AMENDED BY P.L.171-2016,
SECTION 18, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2026]: Sec. 14. (a) This section applies to notices given under
sections 2, 3, 6.3, 8.5, 11, and 12 of this chapter. This section does not
apply to rules adopted by the department, unless specifically provided.
(b) As used in this section, "notices" includes mailings of notices,
determinations, decisions, orders, motions, or the filing of any
document with the appellate division or review board.
(c) Notice of all hearings or proceedings before an
administrative law judge, or the review board, unless otherwise
directed by statute, shall be given by:
(1) United States mail, with proof of mailing being prima facie
evidence of service; or
(2) facsimile or electronic means, addressed to the parties'
addresses of record on file with the department.
(d) A document mailed or electronically transmitted to a party
is presumed to be received if the document was mailed or
electronically transmitted to the complete, correct address of
record unless:
(1) there is tangible evidence of nondelivery, such as the
document being returned to the department by the United
States Postal Service; or
(2) credible and persuasive evidence is submitted to the
department to establish nondelivery, delayed delivery, or
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misdelivery of the document.
(c) (e) If a notice is served through the United States mail, three (3)
days must be added to a period that commences upon service of that
notice.
(d) (f) The filing of a document with the appellate division or review
board is complete on the earliest of the following dates that apply to the
filing:
(1) The date on which the document is delivered to the appellate
division or review board.
(2) The date of the postmark on the envelope containing the
document if the document is mailed to the appellate division or
review board by the United States Postal Service.
(3) The date on which the document is deposited with a private
carrier, as shown by a receipt issued by the carrier, if the
document is sent to the appellate division or review board by a
private carrier.
SECTION 51. IC 22-4-17-16 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2026]: Sec. 16. When computing any period
of time prescribed or allowed by this article, by order of an
administrative law judge or the review board, or by any applicable
statute, the day of the act or event from which the designated
period of time begins to run shall not be included. The last day of
the period so computed is to be included, unless it is:
(1) a Saturday;
(2) a Sunday;
(3) a legal holiday as defined by state statute; or
(4) a day that the department is closed during regular
business hours.
If the last day of the response period falls on a day described in
subdivisions (1) through (4), then the period runs until the end of
the next regular business day of the department.
SECTION 52. IC 22-4-18-1, AS AMENDED BY P.L.177-2017,
SECTION 1, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2026]: Sec. 1. (a) There is created a department under
IC 22-4.1-2-1 which shall be known as the department of workforce
development.
(b) The department of workforce development may do the
following:
(1) Administer the unemployment insurance program.
(2) Enter into agreements with the United States government that
may be required as a condition of obtaining federal funds related
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to activities of the department under this article.
(3) Enter into contracts or agreements and cooperate with local
governmental units or corporations, including profit or nonprofit
corporations, or combinations of units and corporations to carry
out the duties of the department imposed by this article, including
contracts for the delegation of the department's administrative,
monitoring, and program responsibilities and duties set forth in
this article.
(4) Enter into administrative cooperation agreements with
other states adopting a similar regulation for the payment of
benefits to interstate claimants.
(c) The payment of unemployment insurance benefits must be made
in accordance with 26 U.S.C. 3304.
(d) The department of workforce development may do all acts and
things necessary or proper to carry out the powers expressly granted
under this article, including the adoption of rules under IC 4-22-2.
(e) The department of workforce development may not charge any
claimant for benefits for providing services under this article, except as
provided in IC 22-4-17-12.
(f) The department of workforce development shall do the
following:
(1) Submit a report to the general assembly in an electronic
format under IC 5-14-6 and to the governor before December 1 of
each year concerning the status of the unemployment
compensation system, including the following:
(A) Recommendations for maintaining the solvency of the
unemployment insurance benefit fund established under
IC 22-4-26-1.
(B) Information regarding expenditures from the special
employment and training services fund.
(C) Information regarding money released under
IC 22-4-25-1(c).
(2) Make a presentation before November 1 of each year to the
interim study committee on employment and labor (established
under IC 2-5-1.3-4) concerning the status of the unemployment
compensation system, including the following:
(A) Recommendations for maintaining the solvency of the
unemployment insurance benefit fund established under
IC 22-4-26-1.
(B) Information regarding expenditures from the special
employment and training services fund.
(C) Information regarding money released under
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IC 22-4-25-1(c).
(D) Any other information requested by the interim study
committee on employment and labor.
(g) In addition to the duties prescribed in subsections (a) through (f),
the department of workforce development shall establish, implement,
and maintain a training program in the nature and dynamics of
domestic and family violence for training of all employees of the
department who interact with a claimant for benefits to determine
whether the claim of the individual claimant for unemployment
benefits is valid and to determine that employment separations
stemming from domestic or family violence are reliably screened,
identified, and adjudicated and that victims of domestic or family
violence are able to take advantage of the full range of job services
provided by the department. The training presenters shall include
domestic violence experts with expertise in the delivery of direct
services to victims of domestic violence, including using the staff of
shelters for battered women in the presentation of the training. The
initial training shall consist of instruction of not less than six (6) hours.
Refresher training shall be required annually and shall consist of
instruction of not less than three (3) hours.
SECTION 53. IC 22-4-19-16 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2026]: Sec. 16. (a) All notices to employers
from the department shall be sent to one (1) of the following:
(1) An address designated by the employer. The designation
must be entered into the employer self-service application by
an employee of the employer with the authority to designate
a correspondence agent.
(2) The employer's designated agent or representative, if the
employer elects to be represented by an agent or
representative and has properly entered the designation in the
employer self-service application.
(3) The employer's employer self-service account.
The department may make all notices available electronically.
(b) The department may send the employer notices described in
section 13 of this chapter solely through electronic means unless
the employer elects to receive notices solely through the United
States mail on the form and in the manner prescribed by the
department.
(c) Each employer shall provide to the department current,
accurate contact information, including, but not limited to:
(1) a mailing address for service of registered mail; and
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(2) an electronic mail address.
(d) Each employer shall notify the department within fifteen
(15) days of a change of mailing address or electronic mail address.
SECTION 54. IC 22-4-22-0.5 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2026]: Sec. 0.5. The following definitions
apply throughout this chapter:
(1) "Agency" means any officer, board, commission, or other
authority charged with the administration of the
unemployment compensation law of a participating
jurisdiction.
(2) "Customarily performed services by an individual in more
than one (1) jurisdiction" means services performed in more
than one (1) jurisdiction during a reasonable period, if:
(A) the nature of the services gives reasonable assurance
that the services will continue to be performed in more
than one (1) jurisdiction; or
(B) the services are required or expected to be performed
in more than one (1) jurisdiction under the election.
(3) "Interested agency" means the agency of jurisdiction.
(4) "Interested jurisdiction" means any participating
jurisdiction to which an election submitted under this chapter
is sent for its approval.
(5) "Jurisdiction" means any state of the United States, the
District of Columbia, Canada, or, with respect to the federal
government, the coverage of any federal unemployment
compensation law.
(6) "Participating jurisdiction" means a jurisdiction whose:
(A) administrative agency has subscribed to the
arrangement; and
(B) adherence thereto has not terminated.
SECTION 55. IC 22-4-22-2, AS AMENDED BY P.L.171-2016,
SECTION 34, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2026]: Sec. 2. (a) The department is authorized to enter into
reciprocal arrangements with the appropriate agencies of other states
or jurisdictions or the United States of America, adjusting the
collection and payment of contributions by employers with respect to
employment not localized within this state.
(b) Any employing unit may file an election to cover under the
law of a single participating jurisdiction all of the services
performed for the employing unit by an individual who
customarily works for an employing unit in more than one (1)
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participating jurisdiction. An election may be filed, with respect to
an individual, with any participating jurisdiction in which:
(1) any part of the individual's services are performed;
(2) the individual has a residence; or
(3) the employing unit maintains a place of business to which
the individual's services bear a reasonable relation.
(c) The electing unit shall:
(1) promptly notify each individual affected by its approved
election; and
(2) furnish the elected agency a copy of the notice.
(d) The agency of the elected jurisdiction shall initially approve
or disapprove the election. If the agency approves the election, it
shall forward a copy to the agency of each other participating
jurisdiction specified, under whose unemployment compensation
law the individual or individuals in question might, in the absence
of the elections, be covered. Each interested agency shall:
(1) approve or disapprove the election, as promptly as
practicable; and
(2) notify the agency of the elected jurisdiction accordingly.
(e) In case its law so requires, any interested agency may, before
taking action, require from the electing employing unit satisfactory
evidence that the affected employees have been notified of, and
have acquiesced in, the election.
(f) If the agency of the elected jurisdiction, or the agency of any
interested jurisdiction, disapproves the election, the disapproving
agency shall notify the elected jurisdiction and the electing
employing unit of its action and of its reasons. An election shall
take effect as to the elected jurisdiction only if approved by its
agency and by one (1) or more interested agencies. An approved
election shall take effect, as to any interested agency, only if it is
approved by the agency.
(g) In case any election is approved only in part, or is
disapproved by some of the agencies, the electing employing unit
may withdraw its election within ten (10) days after being notified
of this action.
(h) An election duly approved under this section shall become
effective at the beginning of the calendar quarter in which the
election was submitted unless the election, as approved, specifies
the beginning of a different calendar quarter. If the electing unit
requests an earlier effective date than the beginning of the calendar
quarter in which the election is submitted, the earlier date may be
approved solely as to those interested jurisdictions in which the
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employer had no liability to pay contributions for the earlier
period in question.
(i) The application of an election to any individual under this
section shall terminate if the agency of the elected jurisdiction finds
that the nature of the services customarily performed by the
individual for the electing unit has changed, so that they are no
longer customarily performed in more than one (1) participating
jurisdiction. The termination shall be effective at the close of the
calendar quarter in which notice of the finding is sent to all parties
affected.
(j) Except as provided in subsection (i), each election approved
shall remain in effect through the close of the calendar year in
which it is submitted until the close of the calendar quarter in
which the electing unit gives written notice of its termination to all
affected agencies.
(k) Whenever an election under this section ceases to apply to
any individual under subsection (i) or (j), the electing unit shall
notify the affected individual accordingly.
(l) Whenever an individual covered by an election under this
section is separated from employment, the electing unit shall notify
the individual as to the jurisdiction under whose unemployment
compensation law the services have been covered. If, at the time of
termination, the individual is not located in the elected jurisdiction,
the electing unit shall notify the individual as to the procedure for
filing interstate benefit claims.
(m) The electing unit shall immediately report to the elected
jurisdiction any change that occurs in the conditions of
employment pertinent to its election, such as cases where:
(1) an individual's services for the employer cease to be
customarily performed in more than one (1) participating
jurisdiction; or
(2) a change in the work assigned to an individual requires the
individual to perform services in a new participating
jurisdiction.
SECTION 56. IC 22-4-22-3, AS AMENDED BY P.L.108-2006,
SECTION 42, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2026]: Sec. 3. The commissioner is authorized to enter into
reciprocal agreements with the proper agencies under the laws of other
states or jurisdictions or of the United States, which agreements shall
become effective after filing with the secretary of state, in accordance
with rules adopted by the department under IC 4-22-2, by the terms of
which agreements:
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(1) potential rights to benefits accumulated under the
unemployment compensation laws of one (1) or more states or
jurisdictions or of the United States, or both, may constitute the
basis for the payment of benefits through a single appropriate
agency under terms which the commissioner finds will be fair and
reasonable to all affected interests and which will not result in any
substantial loss to the fund; and
(2) wages or services in employment subject to an unemployment
compensation law of another state or of the United States shall be
deemed to be wages in employment for employers for the purpose
of determining an individual's a claimant's rights to
unemployment compensation benefits under this article, and
wages in employment for employers as defined in this article shall
be deemed to be wages or services on the basis of which
unemployment compensation under the law of another state or of
the United States is payable, but no such arrangement shall be
entered into unless it contains provisions for reimbursements to
the unemployment insurance benefit fund for such of the
unemployment compensation benefits paid under this part upon
the basis of such wages or services, and provisions for
reimbursements from the unemployment insurance benefit fund
for such of the compensation paid under such other law upon the
basis of wages for employment as defined in this article as the
commissioner finds will be fair and reasonable to all affected
interests;
(3) in accordance with reciprocal agreements entered into
under this chapter, coverage and allocation to certain states
of services and wages paid for such services, performed both
in Indiana and one (1) or more other states, shall be deemed
employment and wages in the state as provided in those
agreements so long as they remain in force; and
(4) if services are performed both in Indiana and in one (1) or
more other states with which no reciprocal agreement exists
relating to the allocation of services and wages, and the
services are not localized in any state, then contributions will
be required on wages for services performed in Indiana, if:
(A) those services constitute employment within the
meaning of IC 22-4-8-1; and
(B) contributions are not required and paid in another
state.
SECTION 57. IC 22-4-32-1, AS AMENDED BY P.L.200-2025,
SECTION 30, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
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JULY 1, 2026]: Sec. 1. (a) A liability administrative law judge shall
hear all matters pertaining to:
(1) the assessment of contributions, payment in lieu of
contributions, surcharge, penalties, and interest;
(2) which accounts, if any, benefits paid, or finally ordered to be
paid, should be charged;
(3) successorships, and related matters arising from a
successorship, including but not limited to:
(A) the transfer of accounts;
(B) the determination of rates of contribution; and
(C) determinations under IC 22-4-11.5;
(4) claims for refunds of contributions or adjustments; and
(5) the definition of employment under IC 22-4-8;
for which an interested party has timely filed a protest under section 4
of this chapter.
(b) A liability administrative law judge does not have
jurisdiction to determine the benefit rights of any claimant to
whom benefits have been paid as the result of a final
determination.
SECTION 58. IC 22-4-32-3, AS AMENDED BY P.L.108-2006,
SECTION 55, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2026]: Sec. 3. The proceedings before a liability
administrative law judge shall be conducted in accordance with such
rules of practice and procedure as the department may adopt under its
rulemaking authority under IC 22-4-18-1. If this article and the rules
of the department do not provide for the procedural rules
governing a claim or action before a liability administrative law
judge, the proceedings are governed by the Indiana Rules of Trial
Procedure and the Indiana Rules of Evidence. Any person
representing any interested party in the prosecution or defense of any
proceedings before a liability administrative law judge must be
admitted to practice law in the courts of the state of Indiana, except that
persons admitted to practice before the courts of other states may on
special order be permitted to appear in any proceeding before the
liability administrative law judge. This section shall not be construed
to prohibit an interested party from electing to be heard in his own
cause without counsel.
SECTION 59. IC 22-4-32-4, AS AMENDED BY P.L.200-2025,
SECTION 31, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2026]: Sec. 4. (a) An interested party shall have fifteen (15)
calendar days, beginning on the date an initial determination is sent to
the interested party, within which to protest in writing an initial
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determination of the department with respect to section 1 of this
chapter.
(b) If a notice under this chapter is served through the United States
Postal Service, three (3) days must be added to a period that
commences upon service of notice.
(c) The filing of a document with the unemployment insurance
appeals division is complete on the earliest of the following dates that
apply to the filing:
(1) The date on which the document is delivered to the
unemployment insurance appeals division.
(2) The date of the postmark on the envelope containing the
document if the document is mailed to the unemployment
insurance appeals division by the United States Postal Service.
(3) The date on which the document is deposited with a private
carrier, as shown by a receipt issued by the carrier, if the
document is sent to the unemployment insurance appeals division
by a private carrier.
(d) Any protest filed by an employer under this section must
contain the cause or grounds for the protest, and the particular
fact or facts relied upon to support the protest. The protesting
employer may file either on the form provided by the department
for that purpose or on any other document that shows an intent to
protest the department's determination. The employer:
(1) must sign the protest; and
(2) shall file the protest in the manner prescribed by the
department.
(e) Unless the employer's protest is filed within the statutory
time period, the department's liability determination shall be
considered to be correct and final.
SECTION 60. IC 22-4-32-5, AS AMENDED BY P.L.200-2025,
SECTION 32, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2026]: Sec. 5. Upon receipt of such protest in writing, the
liability administrative law judge will notify the interested parties
and shall set a the date, time, and place for a hearing before the
liability administrative law judge. and will notify the interested parties.
A hearing must be held no fewer than ten (10) days following the
date the notice of hearing is sent. By permission of the liability
administrative law judge, the employer may amend the employer's
protest at any time prior to the beginning of the hearing. The
hearing will be confined to the issues raised by the employer's
protest. Unless such written protest is withdrawn, the liability
administrative law judge, after affording the parties a reasonable
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opportunity for a fair hearing, shall make findings and conclusions,
and, on the basis thereof, affirm, modify, or reverse the initial
determination of the department.
SECTION 61. IC 22-4.1-21-12, AS AMENDED BY P.L.200-2025,
SECTION 36, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2026]: Sec. 12. (a) A person may not do business as a
postsecondary proprietary educational institution in Indiana without
having obtained authorization under this chapter.
(b) Upon discovery by the department, the department shall issue a
written notice of violation to a person who fails to obtain authorization
under this chapter.
(c) A person who receives a written notice of violation under
subsection (b) has fifteen (15) days from the date the notice is issued
by the department to obtain initiate authorization under this chapter.
(d) If a person described in subsection (c) fails to obtain initiate
authorization under this chapter from the department within fifteen (15)
days from the date the notice is issued, the department may assess a
civil penalty of one hundred dollars ($100) per student who:
(1) attends the subject postsecondary proprietary educational
institution; and
(2) resides in Indiana.
(e) Civil penalties collected under this section shall be deposited in
the proprietary educational institution authorization fund established
by section 39 of this chapter.
SEA 214 — Concur
President of the Senate
President Pro Tempore
Speaker of the House of Representatives
Governor of the State of Indiana
Date: Time:
SEA 214 — ConcurEvery fact on this page links to its source, starting with the official bill record.