Indiana Administrative Code
Title 646 - DEPARTMENT OF WORKFORCE DEVELOPMENT
Article 5 - INDIANA EMPLOYMENT AND TRAINING SERVICES ACT; ADMINISTRATION
Rule 6 - Wages
Section 6-14 - Taxable wage base; successors
Universal Citation: 646 IN Admin Code 6-14
Current through March 20, 2024
Authority: IC 22-4-18-1; IC 22-4.1-3-3
Affected: IC 22-4-7-2; IC 22-4.1
Sec. 14.
(a) When an employing unit qualifies under IC 22-4-7-2(a) or IC 22-4-7-2(b), the remuneration paid by the predecessor in such calendar year is combined with the remuneration paid by the successor in that same calendar year in determining when an employee has reached the taxable wage base limit.
(b) The combining of the remuneration paid to an individual by separate employers, in establishing the taxable wage base limitation, applies only in successorship cases.
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.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
