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 2-5 - Unemployment contribution rates
Universal Citation: 646 IN Admin Code 2-5
Current through March 20, 2024
Authority: IC 22-4-18-1; IC 22-4.1-3-3
Affected: IC 22-4-11-2; IC 22-4.1
Sec. 5.
(a) An employer shall be subject to the penalty rate, as established under IC 22-4-11-2, if as follows:
(1) The employer fails to file any required
quarterly wage and employment report.
(2) The employer fails to pay the
contributions, surcharge, penalties, and interest charges owed for past
quarters, or owed by a predecessor account, within ten (10) days of the date
specified on the merit rate delinquency notice, which is sent by the
department. The merit rate delinquency notice is not a protestable
notification.
(b) Employers that no longer hold new employer status, and are not subject to the penalty rate, qualify for an experience-based merit rate. An employer's merit rate contribution is based upon the following:
(1) The employer's experience account status
as of the June 30 computation date.
(2) The employer's payroll in the thirty-six
(36) months immediately preceding the computation date.
Disclaimer: These regulations may not be the most recent version. Indiana may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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