§ 22-4-8-2 — Services included

The term "employment" shall include:
(a) An individual's entire service performed within or both within
and without Indiana if the service is localized in Indiana.
(b) An individual's entire service performed within or both within
and without Indiana if the service is not localized in any state, but some
of the service is performed in Indiana and:
(1) the base of operations, or, if there is no base of operations,
then the place from which such service is directed or controlled
is in Indiana;
(2) the base of operations or place from which such service is
directed or controlled is not in any state in which some part of the
service is performed but the individual's residence is in Indiana;
or
(3) such service is not covered under the unemployment
compensation law of any other state or Canada, and the place
from which the service is directed or controlled is in Indiana.
(c) Services not covered under subsections (a) and (b) and
performed entirely without Indiana, with respect to no part of which
contributions are required and paid under an unemployment
compensation law of any other state or of the United States, shall be
deemed to be employment subject to this article if the department
approves the election of the individual performing such services and
the employing unit for which such services are performed, that the
entire services of such individual shall be deemed to be employment
subject to this article.
(d) Services covered by an election duly approved by the
department, in accordance with an agreement pursuant to IC 22-4-22-1
through IC 22-4-22-5, shall be deemed to be employment during the
effective period of such election.
(e) Service shall be deemed to be localized within a state if:
(1) the service is performed entirely within such state; or
(2) the service is performed both within and without such state,
but the service performed without such state is incidental to the
individual's service within the state, such as is temporary or
transitory in nature or consists of isolated transactions.
(f) Periods of vacation with pay or leave with pay, other than
military leave granted or given to an individual by an employer.
(g) Notwithstanding any other provisions of this article, the term
employment shall also include all services performed by an officer or
member of the crew of an American vessel or American aircraft, on or
in connection with such vessel or such aircraft, provided that the
operating office, from which the operations of such vessel operating on
navigable waters within or the operations of such aircraft within, or the
operation of such vessel or aircraft within and without the United States
are ordinarily and regularly supervised, managed, directed, and
controlled, is within this state.
(h) Services performed for an employer which is subject to
contribution solely by reason of liability for any federal tax against
which credit may be taken for contributions paid into a state
unemployment compensation fund.
(i) The following:
(1) Service performed after December 31, 1971, by an individual
in the employ of this state or any of its instrumentalities (or in the
employ of this state and one (1) or more other states or their
instrumentalities) for a hospital or eligible postsecondary
educational institution located in Indiana.
(2) Service performed after December 31, 1977, by an individual
in the employ of this state or a political subdivision of the state or
any instrumentality of the state or a political subdivision, or any
instrumentality which is wholly owned by the state and one (1) or
more other states or political subdivisions, if the service is
excluded from "employment" as defined in Section 3306(c)(7) of
the Federal Unemployment Tax Act (26 U.S.C. 3306(c)(7)).
However, service performed after December 31, 1977, as the
following is excluded:
(A) An elected official.
(B) A member of a legislative body or of the judiciary of a state
or political subdivision.
(C) A member of the state national guard or air national guard.
(D) An employee serving on a temporary basis in the case of
fire, snow, storm, earthquake, flood, or similar emergency.
(E) An individual in a position which, under the laws of the
state, is designated as:
(i) a major nontenured policymaking or advisory position; or
(ii) a policymaking or advisory position the performance of
the duties of which ordinarily does not require more than
eight (8) hours per week.
(3) Service performed after March 31, 1981, by an individual
whose service is part of an unemployment work relief or work
training program assisted or financed in whole by any federal
agency or an agency of this state or a political subdivision of this
state, by an individual receiving such work relief or work training
is excluded.
(j) Service performed after December 31, 1971, by an individual in
the employ of a religious, charitable, educational, or other organization,
but only if the following conditions are met:
(1) The service is excluded from "employment" as defined in the
Federal Unemployment Tax Act solely by reason of Section
3306(c)(8) of that act (26 U.S.C. 3306(c)(8)).
(2) The organization had four (4) or more individuals in
employment, within the state of Indiana, for some portion of a day
in each of twenty (20) different weeks, whether or not such weeks
were consecutive, within either the current or preceding calendar
year, regardless of whether they were employed at the same
moment of time.
(3) For the purposes of subdivisions (1) and (2), the term
"employment" does not apply to service performed as follows:
(A) In the employ of:
(i) a church or convention or association of churches; or
(ii) an organization which is operated primarily for religious
purposes and which is operated, supervised, controlled, or
principally supported by a church or convention or
association of churches.
(B) By a duly ordained, commissioned, or licensed minister of
a church in the exercise of his ministry or by a member of a
religious order in the exercise of duties required by such order.
(C) Before January 1, 1978, in the employ of a school which is
not an eligible postsecondary educational institution.
(D) In a facility conducted for the purpose of carrying out a
program of rehabilitation for individuals whose earning
capacity is impaired by age or physical or mental deficiency or
injury or providing remunerative work for individuals who
because of their impaired physical or mental capacity cannot be
readily absorbed in the competitive labor market by an
individual receiving such rehabilitation or remunerative work.
(E) As part of an unemployment work relief or work training
program assisted or financed in whole or in part by any federal
agency or an agency of a state or political subdivision thereof,
by an individual receiving such work relief or work training.
(k) The service of an individual who is a citizen of the United
States, performed outside the United States (except in Canada), after
December 31, 1971, in the employ of an American employer (other
than service which is deemed "employment" under the provisions of
subsection (a), (b), or (e) or the parallel provisions of another state's
law), if the following apply:
(1) The employer's principal place of business in the United States
is located in this state.
(2) The employer has no place of business in the United States,
but the employer is:
(A) an individual who is a resident of this state;
(B) a corporation which is organized under the laws of this
state;
(C) a partnership, limited liability partnership, or a trust and the
number of the partners or trustees who are residents of this state
is greater than the number who are residents of any one (1)
other state; or
(D) an association, a joint venture, an estate, a limited liability
company, a joint stock company, or an insurance company
(referred to as an "entity" in this clause), and either:
(i) the entity is organized under the laws of this state; or
(ii) the number of owners, members, or beneficiaries who are
residents of this state is greater than the number who are
residents of any one (1) other state.
(3) None of the criteria of subdivisions (1) and (2) is met but the
employer has elected coverage in this state or, the employer
having failed to elect coverage in any state, the individual has
filed a claim for benefits, based on such service, under the law of
this state.
(4) An "American employer," for purposes of this subsection,
means:
(A) an individual who is a resident of the United States;
(B) a partnership or limited liability partnership, if two-thirds
(2/3) or more of the partners are residents of the United States;
(C) a trust, if all of the trustees are residents of the United
States; or
(D) a corporation, an association, a joint venture, an estate, a
limited liability company, a joint stock company, or an
insurance company organized or established under the laws of
the United States or of any state.
(l) The term "employment" also includes the following:
(1) Service performed after December 31, 1977, by an individual
in agricultural labor (as defined in section 3(c) of this chapter)
when the service is performed for an employing unit which:
(A) during any calendar quarter in either the current or
preceding calendar year paid cash remuneration of twenty
thousand dollars ($20,000) or more to individuals employed in
agricultural labor; or
(B) for some portion of a day in each of twenty (20) different
calendar weeks, whether or not the weeks were consecutive, in
either the current or the preceding calendar year, employed in
agricultural labor ten (10) or more individuals, regardless of
whether they were employed at the same time.
(2) For the purposes of this subsection, any individual who is a
member of a crew furnished by a crew leader to perform service
in agricultural labor for any other person shall be treated as an
employee of the crew leader:
(A) if the crew leader holds a valid certificate of registration
under the Farm Labor Contractor Registration Act of 1963, or
substantially all the members of the crew operate or maintain
tractors, mechanized harvesting or crop dusting equipment, or
any other mechanized equipment, which is provided by the
crew leader; and
(B) if the individual is not an employee of another person
within the meaning of section 1 of this chapter.
(3) For the purposes of subdivision (1), in the case of an
individual who is furnished by a crew leader to perform service
in agricultural labor for any other person and who is not treated as
an employee of the crew leader under subdivision (2):
(A) the other person and not the crew leader shall be treated as
the employer of the individual; and
(B) the other person shall be treated as having paid cash
remuneration to the individual in an amount equal to the
amount of cash remuneration paid to the individual by the crew
leader (either on the individual's own behalf or on behalf of the
other person) for the service in agricultural labor performed for
the other person.
(4) For the purposes of this subsection, the term "crew leader"
means an individual who:
(A) furnishes individuals to perform service in agricultural
labor for any other person;
(B) pays (either on the individual's own behalf or on behalf of
the other person) the agricultural laborers furnished by the
individual for the service in agricultural labor performed by
them; and
(C) has not entered into a written agreement with the other
person under which the individual is designated as an employee
of the other person.
(m) The term "employment" includes domestic service after
December 31, 1977, in a private home, local college club, or local
chapter of a college fraternity or sorority performed for a person who
paid cash remuneration of one thousand dollars ($1,000) or more after
December 31, 1977, in the current calendar year or the preceding
calendar year to individuals employed in the domestic service in any
calendar quarter.
Formerly: Acts 1947, c.208, s.802; Acts 1971, P.L.355, SEC.14.
As amended by Acts 1977, P.L.262, SEC.13; Acts 1978, P.L.122,
SEC.1; Acts 1979, P.L.229, SEC.1; Acts 1981, P.L.209, SEC.5;
P.L.18-1987, SEC.27; P.L.2-2007, SEC.291; P.L.3-2008, SEC.158;
P.L.175-2009, SEC.7; P.L.200-2025, SEC.5.