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 5-4 - Minor child or spouse employed in family business

Universal Citation: 646 IN Admin Code 5-4

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. 4.

(a) A minor child who performs services for a partnership or corporation controlled by the parents of such minor child is considered to be employed by the partnership or corporation, and not by the minor child's parent or parents, but such employment is excluded if the firm is a partnership and the parents of the minor child are the sole owners and members of the partnership.

(b) Services performed for an employing unit by a minor child or spouse of the owner do not constitute employment, but if the employing unit is a partnership, an exempt relationship must exist with each member before such services shall be deemed as excluded services.

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