Indiana § 6-8.1-18-5 Payroll service provider; required contract provisions; third party
payroll services

Indiana Statutes

§ 6-8.1-18-5 — Payroll service provider; required contract provisions; third party payroll services

Indiana § 6-8.1-18-5

Art. 8.1DEPARTMENT OF STATE REVENUE; TAX

Ch. 18Payroll Service Provider Registration

This text of Indiana § 6-8.1-18-5 (Payroll service provider; required contract provisions; third party payroll services) 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 § 6-8.1-18-5 (2026).

Text

A contract entered into by a business client
with a payroll service provider for third party payroll services must
include a provision that substantially specifies that if the payroll service
provider fails to deposit a business client's employer withholding taxes
when due, and the failure is caused by an error or omission of the
payroll service provider and not by the business client, the payroll
service provider shall be required to reimburse the business client for
the business client's payment of any penalties or interest assessed by
the department as a result of the failure.

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A contract entered into by a business client
with a payroll service provider for third party payroll services must
include a provision that substantially specifies that if the payroll service
provider fails to deposit a business client's employer withholding taxes
when due, and the failure is caused by an error or omission of the
payroll service provider and not by the business client, the payroll
service provider shall be required to reimburse the business client for
the business client's payment of any penalties or interest assessed by
the department as a result of the failure.