(a)Contributions shall accrue and become
payable from each employer for each calendar year in which it is
subject to this article with respect to wages paid during such calendar
year. Where the status of an employer is changed by cessation or
disposition of business or appointment of a receiver, trustees, trustee
in bankruptcy, or other fiduciary, contributions shall immediately
become due and payable on the basis of wages paid or payable by such
employer as of the date of the change of status. Such contributions shall
be paid to the department in such manner as the department may
prescribe, and shall not be deducted, in whole or in part, from the
remuneration of individuals in an employer's employ. When
contributions are determined in accordance with Schedule A as
provided in IC 22-4-11-
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(a) Contributions shall accrue and become
payable from each employer for each calendar year in which it is
subject to this article with respect to wages paid during such calendar
year. Where the status of an employer is changed by cessation or
disposition of business or appointment of a receiver, trustees, trustee
in bankruptcy, or other fiduciary, contributions shall immediately
become due and payable on the basis of wages paid or payable by such
employer as of the date of the change of status. Such contributions shall
be paid to the department in such manner as the department may
prescribe, and shall not be deducted, in whole or in part, from the
remuneration of individuals in an employer's employ. When
contributions are determined in accordance with Schedule A as
provided in IC 22-4-11-3, the department may prescribe rules to require
an estimated advance payment of contributions in whole or in part, if
in the judgment of the department such advance payments will avoid
a debit balance in the fund during the calendar quarter to which the
advance payment applies. An adjustment shall be made following the
quarter in which an advance payment has been made to reflect the
difference between the estimated contribution and the contribution
actually payable. Advance payment of contributions shall not be
required for more than one (1) calendar quarter in any calendar year.
(b) Any employer which is, or becomes, subject to this article by
reason of IC 22-4-7-2(g) or IC 22-4-7-2(h) shall pay contributions as
provided under this article unless it elects to become liable for
"payments in lieu of contributions" (as defined in IC 22-4-2-32).
(c) Except as provided in subsection (e), the election to become
liable for "payments in lieu of contributions" must be filed with the
department in the form and manner prescribed by the department not
later than thirty-one (31) days following the date upon which the entity
qualifies as an employer under this article, and shall be for a period of
not less than two (2) calendar years.
(d) Any employer that makes an election in accordance with
subsections (b) and (c) will continue to be liable for "payments in lieu
of contributions" until it files with the department a notice in the form
and manner prescribed by the department terminating its election. The
notice filed by an employer to terminate its election must be filed not
later than thirty (30) days prior to the beginning of the taxable year for
which the termination shall first be effective.
(e) Any employer that qualifies to elect to become liable for
"payments in lieu of contributions" and has been paying contributions
under this article, may change to a reimbursable basis by filing with the
department not later than thirty (30) days prior to the beginning of any
taxable year a written notice of election to become liable for payments
in lieu of contributions. The election shall not be terminable by the
organization for that and the next year.
(f) Employers making "payments in lieu of contributions" under
subsections (b) and (c) shall make reimbursement payments monthly
as billed by the department.
(g) Payment of any bill rendered under subsection (f) shall be made
not later than thirty (30) days after the bill was sent to the employer by
the department.
(h) Payments made by any employer under the provisions of
subsections (f) through (j) shall not be deducted or deductible, in whole
or in part, from the remuneration of individuals in the employ of the
employer.
(i) The amount due specified in any bill from the department shall
be conclusive on the employer.
(j) Past due payments of amounts in lieu of contributions shall be
subject to the same interest and penalties that, pursuant to IC 22-4-29,
apply to past due contributions.
(k) Two (2) or more employers that have elected to become liable
for "payments in lieu of contributions" in accordance with subsections
(b) and (c) may file a joint application in the form and manner as
prescribed by the department for the establishment of a group account
for the purpose of sharing the cost of benefits paid that are attributable
to service in the employ of those employers. The group account shall
be established as provided in regulations prescribed by the
commissioner.
Formerly: Acts 1947, c.208, s.1001; Acts 1955, c.317, s.4; Acts
1971, P.L.355, SEC.18. As amended by Acts 1977, P.L.262, SEC.17;
Acts 1981, P.L.209, SEC.6; P.L.18-1987, SEC.33; P.L.135-1990,
SEC.1; P.L.21-1995, SEC.70; P.L.235-1999, SEC.9; P.L.108-2006,
SEC.10; P.L.175-2009, SEC.8; P.L.122-2019, SEC.21.