Indiana Administrative Code
Title 646 - DEPARTMENT OF WORKFORCE DEVELOPMENT
Article 5 - INDIANA EMPLOYMENT AND TRAINING SERVICES ACT; ADMINISTRATION
Rule 2 - Employer Rights, Responsibilities, and Liability
Section 2-1 - Quarterly wage and employment reports and contributions
Current through March 20, 2024
Authority: IC 22-4-18-1; IC 22-4.1-3-3
Affected: IC 22-4; IC 22-4.1
Sec. 1.
(a) Every employer subject to IC 22-4 shall report the following information to the department in the form and manner prescribed by the department:
Department of Labor Bureau of Labor Statistics. This wage and employment report is due on or before the last day of the month next following the quarter for which the report is filed. Contributions are due and payable on or before the last day of the month next following the quarter for which the wage and employment report was filed, except for those employers that have elected to become liable for payments in lieu of contributions.
(b) The quarterly wage and employment reports and contributions from an employer are required for the entire calendar year in which the employer first becomes subject to IC 22-4.
(c) If the due date for a quarterly wage and employment report falls on a Sunday, or a federal holiday, then that due date shall roll over to the next department business day. In all other situations, the due date is the final date indicated on the report for a timely submission.