Indiana Administrative Code
Title 646 - DEPARTMENT OF WORKFORCE DEVELOPMENT
Article 5 - INDIANA EMPLOYMENT AND TRAINING SERVICES ACT; ADMINISTRATION
Rule 5 - Specific Types of Employment; Exempt Employers; Services Excluded from Employment
Section 5-13 - "Partially exempt services" determined
Current through March 20, 2024
Authority: IC 22-4-18-1; IC 22-4.1-3-3
Affected: IC 22-4-8-3; IC 22-4.1
Sec. 13.
(a) To determine whether one-half (1/2) of the services performed in a pay period constitute employment under IC 22-4-8-3, the department will compare the duration of the services that constitute employment to the duration of the services that do not constitute employment.
(b) For claims that involve multiple pay periods, the department may consider the average of all pay periods to determine whether the services constitute employment.
(c) This rule does not apply with respect to any services performed by the individual for an employing unit:
(d) If, during any period for which an employing unit makes a payment of remuneration to an individual, only a portion of the individual's services constitutes employment and this rule is not applicable, contributions are due with respect to such services that constitute employment.