§ 22-4-4-3 — Definitions; wage credits

Indiana § 22-4-4-3

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

Text

(a) For calendar quarters beginning on and after
July 1, 1997, and before July 1, 1998, "wage credits" means
remuneration paid for employment by an employer to an individual and
remuneration received as tips or gratuities in accordance with Sections
3102 and 3301 et seq. of the Internal Revenue Code. Wage credits may
not exceed five thousand four hundred dollars ($5,400) and may not
include payments specified in section 2 of this chapter.
(b) For calendar quarters beginning on and after July 1, 1998, and
before July 1, 1999, "wage credits" means remuneration paid for
employment by an employer to an individual and remuneration
received as tips or gratuities in accordance with Sections 3102 and
3301 et seq. of the Internal Revenue Code. Wage credits may not
exceed five thousand six hundred dollars ($5,600) and may not include
payments that are excluded from the definition of wages under section
2 of this chapter.
(c) For calendar quarters beginning on and after July 1, 1999, and
before July 1, 2000, "wage credits" means remuneration paid for
employment by an employer to an individual and remuneration
received as tips or gratuities in accordance with Sections 3102 and
3301 et seq. of the Internal Revenue Code. Wage credits may not
exceed five thousand eight hundred dollars ($5,800) and may not
include payments that are excluded from the definition of wages under
section 2 of this chapter.
(d) For calendar quarters beginning on and after July 1, 2000, and
before July 1, 2001, "wage credits" means remuneration paid for
employment by an employer to an individual and remuneration
received as tips or gratuities in accordance with Sections 3102 and
3301 et seq. of the Internal Revenue Code. Wage credits may not
exceed six thousand seven hundred dollars ($6,700) and may not
include payments that are excluded from the definition of wages under
section 2 of this chapter.
(e) For calendar quarters beginning on and after July 1, 2001, and
before July 1, 2002, "wage credits" means remuneration paid for
employment by an employer to an individual and remuneration
received as tips or gratuities in accordance with Sections 3102 and
3301 et seq. of the Internal Revenue Code. Wage credits may not
exceed seven thousand three hundred dollars ($7,300) and may not
include payments that are excluded from the definition of wages under
section 2 of this chapter.
(f) For calendar quarters beginning on and after July 1, 2002, and
before July 1, 2003, "wage credits" means remuneration paid for
employment by an employer to an individual and remuneration
received as tips or gratuities in accordance with Sections 3102 and
3301 et seq. of the Internal Revenue Code. Wage credits may not
exceed seven thousand nine hundred dollars ($7,900) and may not
include payments that are excluded from the definition of wages under
section 2 of this chapter.
(g) For calendar quarters beginning on and after July 1, 2003, and
before July 1, 2004, "wage credits" means remuneration paid for
employment by an employer to an individual and remuneration
received as tips or gratuities in accordance with Sections 3102 and
3301 et seq. of the Internal Revenue Code. Wage credits may not
exceed eight thousand two hundred sixteen dollars ($8,216) and may
not include payments that are excluded from the definition of wages
under section 2 of this chapter.
(h) For calendar quarters beginning on and after July 1, 2004, and
before July 1, 2005, "wage credits" means remuneration paid for
employment by an employer to an individual and remuneration
received as tips or gratuities in accordance with Sections 3102 and
3301 et seq. of the Internal Revenue Code. Wage credits may not
exceed eight thousand seven hundred thirty-three dollars ($8,733) and
may not include payments that are excluded from the definition of
wages under section 2 of this chapter.
(i) For calendar quarters beginning on and after July 1, 2005, and
before July 1, 2012, "wage credits" means remuneration paid for
employment by an employer to an individual and remuneration
received as tips or gratuities in accordance with Sections 3102 and
3301 et seq. of the Internal Revenue Code. Wage credits may not
exceed nine thousand two hundred fifty dollars ($9,250) and may not
include payments that are excluded from the definition of wages under
section 2 of this chapter.
(j) For calendar quarters beginning on and after July 1, 2012, "wage
credits" means remuneration paid for employment by an employer to
an individual and remuneration received as tips or gratuities in
accordance with Sections 3102 and 3301 et seq. of the Internal
Revenue Code. Wage credits may not include payments that are
excluded from the definition of wages under section 2 of this chapter.
Formerly: Acts 1947, c.208, s.403; Acts 1957, c.294, s.1; Acts
1959, c.97, s.1; Acts 1965, c.190, s.2; Acts 1967, c.310, s.6; Acts 1971,
P.L.355, SEC.9; Acts 1973, P.L.240, SEC.2; Acts 1974, P.L.110,
SEC.2. As amended by Acts 1976, P.L.114, SEC.1; Acts 1977,
P.L.262, SEC.9; Acts 1980, P.L.158, SEC.1; P.L.34-1985, SEC.3;
P.L.171-1991, SEC.1; P.L.21-1995, SEC.66; P.L.259-1997(ss), SEC.1;
P.L.30-2000, SEC.1; P.L.273-2003, SEC.1; P.L.2-2011, SEC.4;
P.L.122-2019, SEC.10.