Indiana Code - Labor and Safety - Title 22, Section 22-4-6-1

Definition

Sec. 1. (a) "Employing unit" means any individual or type of
organization, including any partnership, association, trust, joint
venture, estate, joint stock company, insurance company,
corporation, whether domestic or foreign, or the receiver, trustee in
bankruptcy, trustee, or successor to any of the foregoing, or the legal
representative of a deceased person, which at any time has had one
(1) or more individuals performing services for it within this state for
remuneration or under any contract of hire, written or oral, expressed
or implied. Where any such individual performing services hires a
helper to assist in performing such services, each such helper shall
be deemed to be performing services for such employing unit for all
purposes of this article, whether such helper was hired or paid
directly by the employing unit or by the individual, provided the
employing unit has actual or constructive knowledge of the services.
(b) All such individuals performing services within this state for
any employing unit which maintains two (2) or more separate
establishments within this state shall be deemed to be employed by
a single employing unit for all purposes of this article.
(Formerly: Acts 1947, c.208, s.601.) As amended by P.L.144-1986,
SEC.96.

Last modified: May 27, 2006