Indiana § 22-3-2-14.5 Independent contractor electing exemption from compensation
provisions; filing statement; certificate of exemption

Indiana Statutes

§ 22-3-2-14.5 — Independent contractor electing exemption from compensation provisions; filing statement; certificate of exemption

Indiana § 22-3-2-14.5

Art. 3WORKER'S COMPENSATION SYSTEM

Ch. 2Worker's Compensation: Application, Rights, and

This text of Indiana § 22-3-2-14.5 (Independent contractor electing exemption from compensation provisions; filing statement; certificate of exemption) is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ind. Code § 22-3-2-14.5 (2026).

Text

5.

(a)As used in this section, "independent contractor" refers to a person described in IC 22-3-6-1(b)(7).

(b)As used in this section, "person" means an individual, a proprietorship, a partnership, a joint venture, a firm, an association, a corporation, or other legal entity.

(c)An independent contractor who does not make an election under IC 22-3-6-1(b)(4) or IC 22-3-6-1(b)(5) is not subject to the compensation provisions of IC 22-3-2 through IC 22-3-6 and must file a statement with the department of state revenue in accordance with IC 6-3-7-5 and obtain a certificate of exemption.

(d)Together with the statement required in subsection (c), an independent contractor shall file annually with the department documentation in support of independent contractor status before being granted a

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5. (a) As used in this section, "independent
contractor" refers to a person described in IC 22-3-6-1(b)(7).
(b) As used in this section, "person" means an individual, a
proprietorship, a partnership, a joint venture, a firm, an association, a
corporation, or other legal entity.
(c) An independent contractor who does not make an election under
IC 22-3-6-1(b)(4) or IC 22-3-6-1(b)(5) is not subject to the
compensation provisions of IC 22-3-2 through IC 22-3-6 and must file
a statement with the department of state revenue in accordance with IC 6-3-7-5 and obtain a certificate of exemption.
(d) Together with the statement required in subsection (c), an
independent contractor shall file annually with the department
documentation in support of independent contractor status before being
granted a certificate of exemption. The independent contractor must
obtain clearance from the department of state revenue before issuance
of the certificate.
(e) An independent contractor shall pay a filing fee in the amount
of fifteen dollars ($15) with the certificate filed under subsection (g).
The fees collected under this subsection shall be deposited in the
worker's compensation supplemental administrative fund and shall be
used for all expenses the board incurs.
(f) The worker's compensation board shall maintain a data base
consisting of certificates received under this section and on request
may verify that a certificate was filed.
(g) A certificate of exemption must be filed with the worker's
compensation board. The board shall indicate that the certificate has
been filed by stamping the certificate with the date of receipt and
returning a stamped copy to the person filing the certificate. A
certificate becomes effective as of midnight seven (7) business days
after the date file stamped by the worker's compensation board. The
board shall maintain a data base containing the information required in
subsections (d) and (f).
(h) A person who contracts for services of another person not
covered by IC 22-3-2 through IC 22-3-6 to perform work must secure
a copy of a stamped certificate of exemption filed under this section
from the person hired. A person may not require a person who has
provided a stamped certificate to have worker's compensation
coverage. The worker's compensation insurance carrier of a person who
contracts with an independent contractor shall accept a stamped
certificate in the same manner as a certificate of insurance.
(i) A stamped certificate filed under this section is binding on and
holds harmless from all claims:
(1) a person who contracts with an independent contractor after
receiving a copy of the stamped certificate; and
(2) the worker's compensation insurance carrier of the person who
contracts with the independent contractor.
The independent contractor may not collect compensation under IC 22-3-2 through IC 22-3-6 for an injury from a person or the person's
worker's compensation carrier to whom the independent contractor has
furnished a stamped certificate.