CHAPTER 11. EMPLOYER EXPERIENCE ACCOUNTS
IC 22-4-11
Chapter 11. Employer Experience Accounts
IC 22-4-11-1
Experience account; charging
Sec. 1. (a) For the purpose of charging employers' experience or
reimbursable accounts with regular benefits paid subsequent to July
3, 1971, to any eligible individual but except as provided in
IC 22-4-22 and subsection (f), such benefits paid shall be charged
proportionately against the experience or reimbursable accounts of
the individual's employers in the individual's base period (on the
basis of total wage credits established in such base period) against
whose accounts the maximum charges specified in this section shall
not have been previously made. Such charges shall be made in the
inverse chronological order in which the wage credits of such
individuals were established. However, when an individual's claim
has been computed for the purpose of determining the individual's
regular benefit rights, maximum regular benefit amount, and the
proportion of such maximum amount to be charged to the experience
or reimbursable accounts of respective chargeable employers in the
base period, the experience or reimbursable account of any employer
charged with regular benefits paid shall not be credited or recredited
with any portion of such maximum amount because of any portion
of such individual's wage credits remaining uncharged at the
expiration of the individual's benefit period. The maximum so
charged against the account of any employer shall not exceed
twenty-eight percent (28%) of the total wage credits of such
individual with each such employer with which wage credits were
established during such individual's base period. Benefits paid under
provisions of IC 22-4-22-3 in excess of the amount that the claimant
would have been monetarily eligible for under other provisions of
this article shall be paid from the fund and not charged to the
experience account of any employer. This exception shall not apply
to those employers electing to make payments in lieu of contributions
who shall be charged for the full amount of regular benefit payments
and the part of benefits not reimbursed by the federal government
under the Federal-State Extended Unemployment Compensation Act
of 1970 that are attributable to service in their employ. Irrespective
of the twenty-eight percent (28%) maximum limitation provided for
in this section, the part of benefits not reimbursed by the federal
government under the Federal-State Extended Unemployment
Compensation Act of 1970 paid to an eligible individual based on
service with a governmental entity of this state or its political
subdivisions shall be charged to the experience or reimbursable
accounts of the employers, and the part of benefits not reimbursed by
the federal government under the Federal-State Extended
Unemployment Compensation Act of 1970 paid to an eligible
individual shall be charged to the experience or reimbursable
accounts of the individual's employers in the individual's base period,
other than governmental entities of this state or its political
subdivisions, in the same proportion and sequence as are provided in
this section for regular benefits paid. Additional benefits paid under
IC 22-4-12-4(c) and benefits paid under IC 22-4-15-1(c)(8) shall:
(1) be paid from the fund; and
(2) not be charged to the experience account or the
reimbursable account of any employer.
(b) If the aggregate of wages paid to an individual by two (2) or
more employers during the same calendar quarter exceeds the
maximum wage credits (as defined in IC 22-4-4-3) then the
experience or reimbursable account of each such employer shall be
charged in the ratio which the amount of wage credits from such
employer bears to the total amount of wage credits during the base
period.
(c) When wage records show that an individual has been
employed by two (2) or more employers during the same calendar
quarter of the base period but do not indicate both that such
employment was consecutive and the order of sequence thereof, then
and in such cases it shall be deemed that the employer with whom
the individual established a plurality of wage credits in such calendar
quarter is the most recent employer in such quarter and its experience
or reimbursable account shall be first charged with benefits paid to
such individual. The experience or reimbursable account of the
employer with whom the next highest amount of wage credits were
established shall be charged secondly and the experience or
reimbursable accounts of other employers during such quarters, if
any, shall likewise be charged in order according to plurality of wage
credits established by such individual.
(d) Except as provided in subsection (f), if an individual:
(1) voluntarily leaves an employer without good cause in
connection with the work; or
(2) is discharged from an employer for just cause;
wage credits earned with the employer from whom the employee has
separated under these conditions shall be used to compute the
claimant's eligibility for benefits, but charges based on such wage
credits shall be paid from the fund and not charged to the experience
account of any employer. However, this exception shall not apply to
those employers who elect to make payments in lieu of contributions,
who shall be charged for all benefit payments which are attributable
to service in their employ.
(e) Any nonprofit organization which elects to make payments in
lieu of contributions into the unemployment compensation fund as
provided in this article is not liable to make the payments with
respect to the benefits paid to any individual whose base period
wages include wages for previously uncovered services as defined in
IC 22-4-4-4, nor is the experience account of any other employer
liable for charges for benefits paid the individual to the extent that
the unemployment compensation fund is reimbursed for these
benefits pursuant to Section 121 of P.L.94-566. Payments which
otherwise would have been chargeable to the reimbursable or
contributing employers shall be charged to the fund.
(f) If an individual:
(1) earns wages during the individual's base period through
employment with two (2) or more employers concurrently;
(2) is separated from work by one (1) of the employers for
reasons that would not result in disqualification under
IC 22-4-15-1; and
(3) continues to work for one (1) or more of the other employers
after the end of the base period and continues to work during
the applicable benefit year on substantially the same basis as
during the base period;
wage credits earned with the base period employers shall be used to
compute the claimant's eligibility for benefits, but charges based on
the wage credits from the employer who continues to employ the
individual shall be charged to the experience or reimbursable account
of the separating employer.
(g) Subsection (f) does not affect the eligibility of a claimant who
otherwise qualifies for benefits nor the computation of benefits.
(h) Unemployment benefits paid shall not be charged to the
experience account of a base period employer when the claimant's
unemployment from the employer was a direct result of the
condemnation of property by a municipal corporation (as defined in
IC 36-1-2-10), the state, or the federal government, a fire, a flood, or
an act of nature, when at least fifty percent (50%) of the employer's
employees, including the claimant, became unemployed as a result.
This exception does not apply when the unemployment was an
intentional result of the employer or a person acting on behalf of the
employer.
(Formerly: Acts 1947, c.208, s.1101; Acts 1965, c.190, s.4; Acts
1967, c.310, s.13; Acts 1971, P.L.355, SEC.23; Acts 1973, P.L.239,
SEC.3.) As amended by Acts 1976, P.L.114, SEC.2; Acts 1977,
P.L.262, SEC.18; P.L.227-1983, SEC.4; P.L.80-1990, SEC.10;
P.L.172-1991, SEC.1; P.L.202-1993, SEC.3; P.L.290-2001, SEC.2;
P.L.189-2003, SEC.1; P.L.175-2009, SEC.11.
IC 22-4-11-2 Version a
Experience account; debit balance; rate of contribution; deposits
Note: This version of section amended by P.L.110-2010, SEC.26.
See also following version of this section amended by P.L.1-2010,
SEC.86.
Sec. 2. (a) Except as provided in IC 22-4-11.5, the department
shall for each year determine the contribution rate applicable to each
employer.
(b) The balance shall include contributions with respect to the
period ending on the computation date and actually paid on or before
July 31 immediately following the computation date and benefits
actually paid on or before the computation date and shall also include
any voluntary payments made in accordance with IC 22-4-10-5 or
IC 22-4-10-5.5(1) (repealed) for each calendar year, an employer's
rate shall be determined in accordance with the rate schedules in
section 3.3 or 3.5 of this chapter; and
(2) for each calendar year, an employer's rate shall be two and
seven-tenths percent (2.7%) before January 1, 2011, and two
and five-tenths percent (2.5%) after December 31, 2010, except
as otherwise provided in IC 22-4-37-3, unless and until:
(A) the employer has been subject to this article throughout
the thirty-six (36) consecutive calendar months immediately
preceding the computation date; and
(B) there has been some annual payroll in each of the three
(3) twelve (12) month periods immediately preceding the
computation date.
(c) This subsection applies before January 1, 2011. In addition to
the conditions and requirements set forth and provided in subsection
(b)(2)(A) and (b)(2)(B), an employer's rate shall not be less than five
and six-tenths percent (5.6%) unless all required contribution and
wage reports have been filed within thirty-one (31) days following
the computation date and all contributions, penalties, and interest due
and owing by the employer or the employer's predecessors for
periods prior to and including the computation date have been paid:
(1) within thirty-one (31) days following the computation date;
or
(2) within ten (10) days after the department has given the
employer a written notice by registered mail to the employer's
last known address of:
(A) the delinquency; or
(B) failure to file the reports;
whichever is the later date.
The board or the board's designee may waive the imposition of rates
under this subsection if the board finds the employer's failure to meet
the deadlines was for excusable cause. The department shall give
written notice to the employer before this additional condition or
requirement shall apply.
(d) This subsection applies after December 31, 2010. In addition
to the conditions and requirements set forth and provided in
subsection (b)(2)(A) and (b)(2)(B), an employer's rate is equal to the
sum of the employer's contribution rate determined under this article
plus two percent (2%) unless all required contributions and wage
reports have been filed within thirty-one (31) days following the
computation date and all contributions, penalties, and interest due
and owing by the employer or the employer's predecessor for periods
before and including the computation date have been paid:
(1) within thirty-one (31) days following the computation date;
or
(2) within ten (10) days after the department has given the
employer a written notice by registered mail to the employer's
last known address of:
(A) the delinquency; or
(B) failure to file the reports;
whichever is the later date. The board or the board's designee may
waive the imposition of rates under this subsection if the board finds
the employer's failure to meet the deadlines was for excusable cause.
The department shall give written notice to the employer before this
additional condition or requirement shall apply.
(e) However, if the employer is the state or a political subdivision
of the state or any instrumentality of a 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, the employer may
contribute at a rate of:
(1) one percent (1%), before January 1, 2011; or
(2) one and six-tenths percent (1.6%), after December 31, 2010;
until it has been subject to this article throughout the thirty-six (36)
consecutive calendar months immediately preceding the computation
date.
(f) On the computation date every employer who had taxable
wages in the previous calendar year shall have the employer's
experience account charged with the amount determined under the
following formula:
STEP ONE: Divide:
(A) the employer's taxable wages for the preceding calendar
year; by
(B) the total taxable wages for the preceding calendar year.
STEP TWO: Multiply the quotient determined under STEP
ONE by the total amount of benefits charged to the fund under
section 1 of this chapter.
(g) One (1) percentage point of the rate imposed under subsection
(c) or (d), or the amount of the employer's payment that is
attributable to the increase in the contribution rate, whichever is less,
shall be imposed as a penalty that is due and shall be deposited upon
collection into the special employment and training services fund
established under IC 22-4-25-1. The remainder of the contributions
paid by an employer pursuant to the maximum rate shall be:
(1) considered a contribution for the purposes of this article;
and
(2) deposited in the unemployment insurance benefit fund
established under IC 22-4-26.
(Formerly: Acts 1947, c.208, s.1102; Acts 1953, c.177, s.12; Acts
1955, c.317, s.6; Acts 1965, c.190, s.5; Acts 1967, c.310, s.14; Acts
1971, P.L.355, SEC.24.) As amended by Acts 1977, P.L.262, SEC.19;
P.L.227-1983, SEC.5; P.L.225-1985, SEC.2; P.L.34-1985, SEC.4;
P.L.20-1986, SEC.6; P.L.18-1987, SEC.37; P.L.80-1990, SEC.11;
P.L.1-1992, SEC.107; P.L.105-1994, SEC.2; P.L.21-1995, SEC.73;
P.L.179-1999, SEC.1; P.L.98-2005, SEC.8; P.L.108-2006, SEC.15;
P.L.175-2009, SEC.12; P.L.110-2010, SEC.26.
IC 22-4-11-2 Version b
Experience account; debit balance; rate of contribution; deposits
Note: This version of section amended by P.L.1-2010, SEC.86.
See also preceding version of this section amended by P.L.110-2010,
SEC.26.
Sec. 2. (a) Except as provided in IC 22-4-11.5, the department
shall for each year determine the contribution rate applicable to each
employer.
(b) The balance shall include contributions with respect to the
period ending on the computation date and actually paid on or before
July 31 immediately following the computation date and benefits
actually paid on or before the computation date and shall also include
any voluntary payments made in accordance with IC 22-4-10-5 or
IC 22-4-10-5.5:
(1) for each calendar year, an employer's rate shall be
determined in accordance with the rate schedules in section 3.3
or 3.5 of this chapter; and
(2) for each calendar year, an employer's rate shall be two and
seven-tenths percent (2.7%) before January 1, 2010, and two
and five-tenths percent (2.5%) after December 31, 2009, except
as otherwise provided in IC 22-4-37-3, unless and until:
(A) the employer has been subject to this article throughout
the thirty-six (36) consecutive calendar months immediately
preceding the computation date; and
(B) there has been some annual payroll in each of the three
(3) twelve (12) month periods immediately preceding the
computation date.
(c) This subsection applies before January 1, 2010. In addition to
the conditions and requirements set forth and provided in subsection
(b)(2)(A) and (b)(2)(B), an employer's rate shall not be less than five
and six-tenths percent (5.6%) unless all required contribution and
wage reports have been filed within thirty-one (31) days following
the computation date and all contributions, penalties, and interest due
and owing by the employer or the employer's predecessors for
periods prior to and including the computation date have been paid:
(1) within thirty-one (31) days following the computation date;
or
(2) within ten (10) days after the department has given the
employer a written notice by registered mail to the employer's
last known address of:
(A) the delinquency; or
(B) failure to file the reports;
whichever is the later date.
The board or the board's designee may waive the imposition of rates
under this subsection if the board finds the employer's failure to meet
the deadlines was for excusable cause. The department shall give
written notice to the employer before this additional condition or
requirement shall apply.
(d) This subsection applies after December 31, 2009. In addition
to the conditions and requirements set forth and provided in
subsection (b)(2)(A) and (b)(2)(B), an employer's rate shall not be
less than twelve percent (12%) unless all required contributions and
wage reports have been filed within thirty-one (31) days following
the computation date and all contributions, penalties, and interest due
and owing by the employer or the employer's predecessor for periods
before and including the computation date have been paid:
(1) within thirty-one (31) days following the computation date;
or
(2) within ten (10) days after the department has given the
employer a written notice by registered mail to the employer's
last known address of:
(A) the delinquency; or
(B) failure to file the reports;
whichever is the later date. The board or the board's designee may
waive the imposition of rates under this subsection if the board finds
the employer's failure to meet the deadlines was for excusable cause.
The department shall give written notice to the employer before this
additional condition or requirement shall apply.
(e) However, if the employer is the state or a political subdivision
of the state or any instrumentality of a 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, the employer may
contribute at a rate of:
(1) one percent (1%), before January 1, 2010; or
(2) one and six-tenths percent (1.6%), after December 31, 2009;
until it has been subject to this article throughout the thirty-six (36)
consecutive calendar months immediately preceding the computation
date.
(f) On the computation date every employer who had taxable
wages in the previous calendar year shall have the employer's
experience account charged with the amount determined under the
following formula:
STEP ONE: Divide:
(A) the employer's taxable wages for the preceding calendar
year; by
(B) the total taxable wages for the preceding calendar year.
STEP TWO: Multiply the quotient determined under STEP
ONE by the total amount of benefits charged to the fund under
section 1 of this chapter.
(g) One (1) percentage point of the rate imposed under subsection
(c) or (d), or the amount of the employer's payment that is
attributable to the increase in the contribution rate, whichever is less,
shall be imposed as a penalty that is due and shall be deposited upon
collection into the special employment and training services fund
established under IC 22-4-25-1. The remainder of the contributions
paid by an employer pursuant to the maximum rate shall be:
(1) considered a contribution for the purposes of this article;
and
(2) deposited in the unemployment insurance benefit fund
established under IC 22-4-26.
(Formerly: Acts 1947, c.208, s.1102; Acts 1953, c.177, s.12; Acts
1955, c.317, s.6; Acts 1965, c.190, s.5; Acts 1967, c.310, s.14; Acts
1971, P.L.355, SEC.24.) As amended by Acts 1977, P.L.262, SEC.19;
P.L.227-1983, SEC.5; P.L.225-1985, SEC.2; P.L.34-1985, SEC.4;
P.L.20-1986, SEC.6; P.L.18-1987, SEC.37; P.L.80-1990, SEC.11;
P.L.1-1992, SEC.107; P.L.105-1994, SEC.2; P.L.21-1995, SEC.73;
P.L.179-1999, SEC.1; P.L.98-2005, SEC.8; P.L.108-2006, SEC.15;
P.L.175-2009, SEC.12; P.L.1-2010, SEC.86.
IC 22-4-11-3 Version a
Rate schedules for contributions; determination
Note: This version of section amended by P.L.110-2010, SEC.27.
See also following version of this section amended by P.L.1-2010,
SEC.87.
Sec. 3. (a) The applicable schedule of rates for calendar years
before January 1, 2011, shall be determined by the ratio resulting
when the balance in the fund as of the determination date is divided
by the total payroll of all subject employers for the immediately
preceding calendar year. Schedule A, B, C, or D, appearing on the
line opposite the fund ratio in the schedule below, shall be applicable
in determining and assigning each employer's contribution rate for
the calendar year immediately following the determination date. For
the purposes of this subsection, "total payroll" means total
remuneration reported by all contributing employers as required by
this article and does not include the total payroll of any employer
who elected to become liable for payments in lieu of contributions
(as defined in IC 22-4-2-32). For the purposes of this subsection,
"subject employers" means those employers who are subject to
contribution.
FUND RATIO SCHEDULE
When the Fund Ratio Is:
Applicable
As Much As But Less Than Schedule
1 .0% A
1 .0% 1 .5% B
1 .5% 2 .25% C
2 .25% D
(b) Except as provided in subsection (c), the applicable schedule of rates for calendar years after December 31, 2010, shall be determined by the ratio resulting when the balance in the fund as of the determination date is divided by the total payroll of all subject employers for the immediately preceding calendar year. Schedules A through I appearing on the line opposite the fund ratio in the schedule below are applicable in determining and assigning each employer's contribution rate for the calendar year immediately following the determination date. For purposes of this subsection, "total payroll" means total remuneration reported by all contributing employers as required by this article and does not include the total payroll of any employer who elected to become liable for payments in lieu of contributions (as defined in IC 22-4-2-32). For purposes of this subsection, "subject employers" means those employers who are subject to contribution.
FUND RATIO SCHEDULE
When the Fund Ratio Is:
Applicable
As Much As But Less Than Schedule
0 .2% A 0 .2% 0 .4% B
0 .4% 0 .6% C
0 .6% 0 .8% D
0 .8% 1 .0% E
1 .0% 1 .2% F
1 .2% 1 .4% G
1 .4% 1 .6% H
1 .6% I
(c) For calendar year 2011 only, Schedule B applies in determining and assigning each employer's contribution rate.
(d) Any adjustment in the amount charged to any employer's experience account made subsequent to the assignment of rates of contributions for any calendar year shall not operate to alter the amount charged to the experience accounts of any other base-period employers.
(Formerly: Acts 1947, c.208, s.1103; Acts 1955, c.317, s.7; Acts 1965, c.190, s.6; Acts 1967, c.310, s.15; Acts 1971, P.L.355, SEC.25.) As amended by Acts 1977, P.L.262, SEC.20; Acts 1982, P.L.136, SEC.1; P.L.225-1985, SEC.3; P.L.171-1991, SEC.2; P.L.1-1992, SEC.108; P.L.202-1993, SEC.4; P.L.1-1994, SEC.112; P.L.21-1995, SEC.76; P.L.259-1997(ss), SEC.2; P.L.30-2000, SEC.2; P.L.273-2003, SEC.3; P.L.175-2009, SEC.13; P.L.110-2010, SEC.27.
IC 22-4-11-3 Version b
Rate schedules for contributions; determination
Note: This version of section amended by P.L.1-2010, SEC.87.
See also preceding version of this section amended by P.L.110-2010,
SEC.27.
Sec. 3. (a) The applicable schedule of rates for calendar years
before January 1, 2010, shall be determined by the ratio resulting
when the balance in the fund as of the determination date is divided
by the total payroll of all subject employers for the immediately
preceding calendar year. Schedule A, B, C, or D, appearing on the
line opposite the fund ratio in the schedule below, shall be applicable
in determining and assigning each employer's contribution rate for
the calendar year immediately following the determination date. For
the purposes of this subsection, "total payroll" means total
remuneration reported by all contributing employers as required by
this article and does not include the total payroll of any employer
who elected to become liable for payments in lieu of contributions
(as defined in IC 22-4-2-32). For the purposes of this subsection,
"subject employers" means those employers who are subject to
contribution.
FUND RATIO SCHEDULE
When the Fund Ratio Is:
Applicable
As Much As But Less Than Schedule
1 .0% A
1 .0% 1 .5% B 1 .5% 2 .25% C
2 .25% D
(b) Except as provided in subsection (c), the applicable schedule of rates for calendar years after December 31, 2009, shall be determined by the ratio resulting when the balance in the fund as of the determination date is divided by the total payroll of all subject employers for the immediately preceding calendar year. Schedules A through I appearing on the line opposite the fund ratio in the schedule below are applicable in determining and assigning each employer's contribution rate for the calendar year immediately following the determination date. For purposes of this subsection, "total payroll" means total remuneration reported by all contributing employers as required by this article and does not include the total payroll of any employer who elected to become liable for payments in lieu of contributions (as defined in IC 22-4-2-32). For purposes of this subsection, "subject employers" means those employers who are subject to contribution.
FUND RATIO SCHEDULE
When the Fund Ratio Is:
Applicable
As Much As But Less Than Schedule
0 .2% A
0 .2% 0 .4% B
0 .4% 0 .6% C
0 .6% 0 .8% D
0 .8% 1 .0% E
1 .0% 1 .2% F
1 .2% 1 .4% G
1 .4% 1 .6% H
1 .6% I
(c) For calendar year 2010 only, Schedule B applies in determining and assigning each employer's contribution rate.
(d) Any adjustment in the amount charged to any employer's experience account made subsequent to the assignment of rates of contributions for any calendar year shall not operate to alter the amount charged to the experience accounts of any other base-period employers.
(Formerly: Acts 1947, c.208, s.1103; Acts 1955, c.317, s.7; Acts 1965, c.190, s.6; Acts 1967, c.310, s.15; Acts 1971, P.L.355, SEC.25.) As amended by Acts 1977, P.L.262, SEC.20; Acts 1982, P.L.136, SEC.1; P.L.225-1985, SEC.3; P.L.171-1991, SEC.2; P.L.1-1992, SEC.108; P.L.202-1993, SEC.4; P.L.1-1994, SEC.112; P.L.21-1995, SEC.76; P.L.259-1997(ss), SEC.2; P.L.30-2000, SEC.2; P.L.273-2003, SEC.3; P.L.175-2009, SEC.13; P.L.1-2010, SEC.87.
IC 22-4-11-3.1
Repealed
(Repealed by P.L.1-2001, SEC.51.)
IC 22-4-11-3.2
Repealed
(Repealed by P.L.273-2003, SEC.8.)
IC 22-4-11-3.3
Contribution rates before 2011
Sec. 3.3. (a) For calendar years after 2001 and before 2011, if the
conditions of section 2 of this chapter are met, the rate of
contributions shall be determined and assigned, with respect to each
calendar year, to employers whose accounts have a credit balance
and who are eligible therefore according to each employer's credit
reserve ratio. Each employer shall be assigned the contribution rate
appearing in the applicable schedule A, B, C, D, or E on the line
opposite the employer's credit reserve ratio as set forth in the rate
schedule below:
RATE SCHEDULE FOR ACCOUNTS
WITH CREDIT BALANCES
When the Credit Reserve Ratio Is:
As But
Rate Schedules
Much Less
(%)
As Than
A
B
C
D
E
3.00
1
.10 0
.10 0
.10 0
.10 0
.15
2.80 3
.00 1
.30 0
.30 0
.10 0
.10 0
.15
2.60 2
.80 1
.50 0
.50 0
.10 0
.10 0
.15
2.40 2
.60 1
.70 0
.70 0
.30 0
.10 0
.20
2.20 2
.40 1
.90 0
.90 0
.50 0
.10 0
.20
2.00 2
.20 2
.10 1
.10 0
.70 0
.30 0
.40
1.80 2
.00 2
.30 1
.30 0
.90 0
.50 0
.60
1.60 1
.80 2
.50 1
.50 1
.10 0
.70 0
.80
1.40 1
.60 2
.70 1
.70 1
.30 0
.90 1
.00
1.20 1
.40 2
.90 1
.90 1
.50 1
.10 1
.20
1.00 1
.20 3
.10 2
.10 1
.70 1
.30 1
.40
0.80 1
.00 3
.30 2
.30 1
.90 1
.50 1
.60
0.60 0
.80 3
.50 2
.50 2
.10 1
.70 1
.80
0.40 0
.60 3
.70 2
.70 2
.30 1
.90 2
.00
0.20 0
.40 3
.90 2
.90 2
.50 2
.10 2
.20
0.00 0
.20 4
.10 3
.10 2
.70 2
.30 2
.40
(b) For calendar years after 2001 and before 2011, if the
conditions of section 2 of this chapter are met, the rate of
contributions shall be determined and assigned, with respect to each
calendar year, to employers whose accounts have a debit balance and
who are eligible therefore according to each employer's debit reserve
ratio. Each employer shall be assigned the contribution rate
appearing in the applicable schedule A, B, C, D, or E on the line
opposite the employer's debit reserve ratio as set forth in the rate
schedule below:
RATE SCHEDULE FOR ACCOUNTS
WITH DEBIT BALANCES
When the Debit Reserve Ratio Is:
As But Rate Schedules
Much Less (%)
As Than A B C D E
1 .50 4 .40 4 .30 4 .20 4 .10 5 .40
1.50 3 .00 4 .70 4 .60 4 .50 4 .40 5 .40
3.00 4 .50 5 .00 4 .90 4 .70 4 .70 5 .40
4.50 6 .00 5 .30 5 .20 5 .10 5 .00 5 .40
6.00 5 .60 5 .50 5 .40 5 .40 5 .40
As added by P.L.290-2001, SEC.4. Amended by P.L.1-2002, SEC.89; P.L.273-2003, SEC.4; P.L.175-2009, SEC.14; P.L.110-2010, SEC.28.
IC 22-4-11-3.5
Contribution rates after 2010
Sec. 3.5. (a) For calendar years after 2010, if the conditions of section 2 of this chapter are met, the rate of contributions shall be determined and assigned, with respect to each calendar year, to employers whose accounts have a credit balance and who are therefore eligible according to each employer's credit reserve ratio. Each employer shall be assigned the contribution rate appearing in the applicable schedule A through I on the line opposite the employer's credit reserve ratio as set forth in the rate schedule below:
RATE SCHEDULE FOR ACCOUNTS
WITH CREDIT BALANCES
When the Credit Reserve Ratio Is:
As But Rate Schedules
Much Less (%)
As Than A B C D E
3.00 0.75 0.70 0.70 0.60 0.50
2.80 3.00 1.00 0.90 0.90 0.80 0.70
2.60 2.80 1.30 1.20 1.10 1.00 0.90
2.40 2.60 1.60 1.50 1.40 1.30 1.20
2.20 2.40 1.90 1.80 1.70 1.50 1.40
2.00 2.20 2.20 2.00 1.90 1.80 1.60
1.80 2.00 2.50 2.30 2.20 2.00 1.80
1.60 1.80 2.80 2.60 2.40 2.20 2.00
1.40 1.60 3.10 2.90 2.70 2.50 2.30
1.20 1.40 3.40 3.20 3.00 2.70 2.50
1.00 1.20 3.70 3.40 3.20 3.00 2.70
0.80 1.00 4.00 3.70 3.50 3.20 2.90
0.60 0.80 4.30 4.00 3.70 3.40 3.10
0.40 0.60 4.60 4.30 4.00 3.70 3.40
0.20 0.40 4.90 4.60 4.30 3.90 3.60
0.00 0.20 5.20 4.80 4.50 4.20 3.80
RATE SCHEDULE FOR ACCOUNTS
WITH CREDIT BALANCES
When the Credit Reserve Ratio Is:
As But Rate Schedules
Much Less (%)
As Than F G H I
3.00 0.40 0.40 0.30 0.00
2.80 3.00 0.60 0.50 0.40 0.00
2.60 2.80 0.80 0.70 0.60 0.10
2.40 2.60 1.10 1.00 0.90 0.10
2.20 2.40 1.30 1.20 1.00 0.10
2.00 2.20 1.40 1.20 1.00 0.10
1.80 2.00 1.60 1.40 1.20 0.10
1.60 1.80 1.80 1.60 1.40 0.20
1.40 1.60 2.10 1.90 1.70 0.20
1.20 1.40 2.20 2.00 1.70 0.20
1.00 1.20 2.40 2.10 1.80 0.20
0.80 1.00 2.60 2.30 2.00 0.20
0.60 0.80 2.80 2.50 2.20 0.20
0.40 0.60 3.10 2.80 2.40 0.30
0.20 0.40 3.20 2.80 2.40 0.30
0.00 0.20 3.40 3.00 2.60 0.30
(b) For calendar years after 2010, if the conditions of section 2 of this chapter are met, the rate of contributions shall be determined and assigned, with respect to each calendar year, to employers whose accounts have a debit balance and who are therefore eligible according to each employer's debit reserve ratio. Each employer shall be assigned the contribution rate appearing in the applicable schedule A through I on the line opposite the employer's debit reserve ratio as set forth in the rate schedule below:
RATE SCHEDULE FOR ACCOUNTS
WITH DEBIT BALANCES
When the Debit Reserve Ratio Is:
As But Rate Schedules
Much Less (%)
As Than A B C D E
0.00 1.50 6.75 6.30 5.90 5.40 4.90
1.50 3.00 7.00 6.50 6.10 5.60 5.10
3.00 4.50 7.25 6.70 6.30 5.80 5.30
4.50 6.00 7.50 7.00 6.50 6.00 5.50
6.00 8.00 7.75 7.20 6.70 6.20 5.70
8.00 10.00 8.25 7.70 7.20 6.60 6.00
10.00 12.00 8.75 8.10 7.60 7.00 6.40
12.00 14.00 9.25 8.60 8.00 7.40 6.80
14.00 16.00 9.75 9.10 8.50 7.80 7.10
16.00 10.20 9.50 8.90 8.20 7.40
RATE SCHEDULE FOR ACCOUNTS
WITH DEBIT BALANCES
When the Debit Reserve Ratio Is:
As But Rate Schedules
Much Less (%)
As Than F G H I
0.00 1.50 4.40 3.90 3.40 0.40
1.50 3.00 4.60 4.10 3.60 0.40
3.00 4.50 4.80 4.30 3.80 0.40
4.50 6.00 4.90 4.40 3.80 0.40
6.00 8.00 5.10 4.50 3.90 0.40
8.00 10.00 5.40 4.80 4.20 0.50
10.00 12.00 5.80 5.20 4.50 0.50
12.00 14.00 6.10 5.40 4.70 0.50
14.00 16.00 6.40 5.70 5.00 0.50
16.00 6.70 6.00 5.40 5.40
As added by P.L.175-2009, SEC.15. Amended by P.L.110-2010, SEC.29.
IC 22-4-11-4
Payroll report; inadequate report; correction; contributions
Sec. 4. (a) If the commissioner finds that any employer has failed
to file any payroll report or has filed a report which the
commissioner finds incorrect or insufficient, the commissioner shall
make an estimate of the information required from the employer on
the basis of the best evidence reasonably available to the
commissioner at the time and notify the employer thereof by mail
addressed to the employer's last known address. Except as provided
in subsection (b), unless the employer files the report or a corrected
or sufficient report, as the case may be, within fifteen (15) days after
the mailing of the notice, the commissioner shall compute the
employer's rate of contribution on the basis of the estimates, and the
rate determined in this manner shall be subject to increase but not to
reduction on the basis of subsequently ascertained information. The
estimated amount of contribution is considered prima facie correct.
(b) The commissioner may adjust the amount of contribution
estimated in this manner on the basis of information ascertained after
the expiration of the notice period if the employer or other interested
party:
(1) makes an affirmative showing of all facts alleged as a
reasonable cause for the failure to timely file any payroll report;
and
(2) submits accurate and reliable payroll reports.
(Formerly: Acts 1947, c.208, s.1104.) As amended by P.L.20-1986,
SEC.7; P.L.18-1987, SEC.38; P.L.21-1995, SEC.74; P.L.18-2001,
SEC.1; P.L.290-2001, SEC.5; P.L.1-2002, SEC.90.