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 2-12 - Eligibility for separate employer account
Universal Citation: 646 IN Admin Code 2-12
Current through March 20, 2024
Authority: IC 22-4-18-1; IC 22-4.1-3-3
Affected: IC 22-4-10-4; IC 22-4.1
Sec. 12.
(a) For purposes of IC 22-4-10-4, any employing unit that is wholly or partially owned by another employing unit will not be eligible for a separate experience account if:
(1) the
employing units are so closely related that it would be appropriate to
disregard the corporate structure under Indiana law; or
(2) one (1) of the employing units has failed
to assume all of the requisite employment responsibilities necessary to provide
its employees with employment.
(b) Employing units not eligible for separate accounts are responsible for ensuring that their wages are reported under a single account.
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