Indiana § 22-4-5-2 Specific items deductible

Indiana Statutes

§ 22-4-5-2 — Specific items deductible

Indiana § 22-4-5-2

Art. 4UNEMPLOYMENT COMPENSATION SYSTEM

Ch. 5Deductible Income Defined

This text of Indiana § 22-4-5-2 (Specific items deductible) 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 § 22-4-5-2 (2026).

Text

(a)Payments in lieu of a vacation awarded to an employee by an employing unit shall be considered as deductible income in and with respect to the week in which the vacation occurs.

(b)The payment of accrued vacation pay, dismissal pay, or severance pay to an individual separated from employment by an employing unit shall be allocated to the period of time for which such payment is made immediately following the date of separation, and an individual receiving such payments shall not be deemed unemployed with respect to a week during which such allocated deductible income equals or exceeds the weekly benefit amount of the individual's claim.

(c)Pay for:

(1)idle time;

(2)sick pay;

(3)traveling expenses granted to an individual by an employing unit and not fully accounted for by such ind

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(a) Payments in lieu of a vacation awarded to an
employee by an employing unit shall be considered as deductible
income in and with respect to the week in which the vacation occurs.
(b) The payment of accrued vacation pay, dismissal pay, or
severance pay to an individual separated from employment by an
employing unit shall be allocated to the period of time for which such
payment is made immediately following the date of separation, and an
individual receiving such payments shall not be deemed unemployed
with respect to a week during which such allocated deductible income
equals or exceeds the weekly benefit amount of the individual's claim.
(c) Pay for:
(1) idle time;
(2) sick pay;
(3) traveling expenses granted to an individual by an employing
unit and not fully accounted for by such individual;
(4) earnings from self-employment;
(5) awards by the National Labor Relations Board of additional
pay, back pay, or for loss of employment;
(6) payments made under an agreement entered into by an
employer, a union, and the National Labor Relations Board; or
(7) payments to an employee by an employing unit made pursuant
to the terms and provisions of the Fair Labor Standards Act;
shall be deemed to constitute deductible income with respect to the
week or weeks for which such payments are made. However, if
payments made under subdivision (5) or (6) are not, by the terms of the
order or agreement under which the payments are made, allocated to
any designated week or weeks, then, and in such cases, such payments
shall be considered as deductible income in and with respect to the
week in which the same is actually paid.
(d) Payment of vacation pay shall be deemed deductible income
with respect to the week or weeks falling within such vacation period
for which vacation payment is made.
Formerly: Acts 1947, c.208, s.502; Acts 1953, c.177, s.11; Acts
1967, c.310, s.8; Acts 1971, P.L.355, SEC.10. As amended by Acts
1981, P.L.209, SEC.4; P.L.20-1986, SEC.4; P.L.121-2014, SEC.9;
P.L.85-2023, SEC.2; P.L.9-2024, SEC.439.