§ 22-4-4-2 — Definitions; wages

Indiana § 22-4-4-2

• Jurisdiction: Indiana
• Art. 4: UNEMPLOYMENT COMPENSATION SYSTEM
• Ch. 4: Remuneration, Wages, Wage Credits, and Previously

Text

(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;
(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).
Formerly: Acts 1947, c.208, s.402; Acts 1951, c.295, s.2; Acts
1957, c.299, s.12; Acts 1967, c.310, s.5; Acts 1971, P.L.355, SEC.8. As
amended by Acts 1977, P.L.262, SEC.8; P.L.227-1983, SEC.1;
P.L.20-1986, SEC.2; P.L.2-1987, SEC.28; P.L.21-1995, SEC.65;
P.L.98-2005, SEC.1; P.L.175-2009, SEC.4; P.L.110-2010, SEC.23;
P.L.66-2018, SEC.1; P.L.122-2019, SEC.9.