§ 22-4-6-1 — Definition

(a) "Employing unit" means any individual or
type of organization, including any partnership, limited liability
partnership, association, trust, joint venture, estate, limited liability
company, joint stock company, insurance company, corporation,
whether domestic or foreign, or the receiver, trustee in bankruptcy,
trustee, or successor to any of the foregoing, or the legal representative
of a deceased person, which at any time has had one (1) or more
individuals performing services for it within this state for remuneration
or under any contract of hire, written or oral, expressed or implied.
Where any such individual performing services hires a helper to assist
in performing such services, each such helper shall be deemed to be
performing services for such employing unit for all purposes of this
article, whether such helper was hired or paid directly by the employing
unit or by the individual, provided the employing unit has actual or
constructive knowledge of the services.
(b) All such individuals performing services within this state for any
employing unit which maintains two (2) or more separate
establishments within this state shall be deemed to be employed by a
single employing unit for all purposes of this article.
Formerly: Acts 1947, c.208, s.601. As amended by
P.L.144-1986, SEC.96; P.L.175-2009, SEC.5.