§ 22-4-7-1 — Definition

(a) Before January 1, 2015, "employer" means:
(1) any employing unit which for some portion of a day, but not
necessarily simultaneously, in each of twenty (20) different
weeks, whether or not such weeks are or were consecutive within
either the current or the preceding year, has or had in
employment, and/or has incurred liability for wages payable to,
one (1) or more individuals (irrespective of whether the same
individual or individuals are or were employed in each such day);
or
(2) any employing unit which in any calendar quarter in either the
current or preceding calendar year paid for service in employment
wages of one thousand five hundred dollars ($1,500) or more,
except as provided in section 2(e), 2(h), and 2(i) of this chapter.
(b) After December 31, 2014, "employer" means either of the
following:
(1) An employing unit that has incurred liability for wages
payable to one (1) or more individuals.
(2) An employing unit that in any calendar quarter during the
current or preceding calendar year paid for service in employment
wages of one dollar ($1) or more, except as provided in section
2(e), 2(h), and 2(i) of this chapter.
(c) For the purpose of this definition, if any week includes both
December 31, and January 1, the days up to January 1 shall be deemed
one (1) calendar week and the days beginning January 1 another such
week.
(d) For purposes of this section, "employment" shall include
services which would constitute employment but for the fact that such
services are deemed to be performed entirely within another state
pursuant to an election under an arrangement entered into by the
department (pursuant to IC 22-4-22) and an agency charged with the
administration of any other state or federal unemployment
compensation law.
Formerly: Acts 1947, c.208, s.701; Acts 1955, c.317, s.2; Acts
1967, c.310, s.9; Acts 1971, P.L.355, SEC.11. As amended by Acts
1977, P.L.262, SEC.11; P.L.121-2014, SEC.10; P.L.171-2016,
SEC.4.