Indiana Code - Labor and Safety - Title 22, Section 22-4-11-1

Experience account; charging

Sec. 1. (a) For the purpose of charging employers' experience or
reimbursable accounts with regular benefits paid subsequent to July
3, 1971, to any eligible individual but except as provided in
IC 22-4-22 and subsection (f), such benefits paid shall be charged
proportionately against the experience or reimbursable accounts of
the individual's employers in the individual's base period (on the
basis of total wage credits established in such base period) against
whose accounts the maximum charges specified in this section shall
not have been previously made. Such charges shall be made in the
inverse chronological order in which the wage credits of such
individuals were established. However, when an individual's claim
has been computed for the purpose of determining the individual's
regular benefit rights, maximum regular benefit amount, and the
proportion of such maximum amount to be charged to the experience
or reimbursable accounts of respective chargeable employers in the
base period, the experience or reimbursable account of any employer
charged with regular benefits paid shall not be credited or recredited
with any portion of such maximum amount because of any portion
of such individual's wage credits remaining uncharged at the
expiration of the individual's benefit period. The maximum so
charged against the account of any employer shall not exceed
twenty-eight percent (28%) of the total wage credits of such
individual with each such employer with which wage credits were
established during such individual's base period. Benefits paid under
provisions of IC 22-4-22-3 in excess of the amount that the claimant
would have been monetarily eligible for under other provisions of
this article shall be paid from the fund and not charged to the
experience account of any employer. This exception shall not apply
to those employers electing to make payments in lieu of contributions
who shall be charged for all benefit payments which are attributable
to service in their employ. Irrespective of the twenty-eight percent
(28%) maximum limitation provided for in this section, any extended
benefits paid to an eligible individual based on service with a
governmental entity of this state or its political subdivisions shall be
charged to the experience or reimbursable accounts of the employers,
and fifty percent (50%) of any extended benefits paid to an eligible
individual shall be charged to the experience or reimbursable
accounts of the individual's employers in the individual's base period,
other than governmental entities of this state or its political
subdivisions, in the same proportion and sequence as are provided in
this section for regular benefits paid. Additional benefits paid under
IC 22-4-12-4(c) and benefits paid under IC 22-4-15-1(c)(8) shall:
(1) be paid from the fund; and
(2) not be charged to the experience account or the
reimbursable account of any employer.

(b) If the aggregate of wages paid to an individual by two (2) or
more employers during the same calendar quarter exceeds the
maximum wage credits (as defined in IC 22-4-4-3) then the
experience or reimbursable account of each such employer shall be
charged in the ratio which the amount of wage credits from such
employer bears to the total amount of wage credits during the base
period.
(c) When wage records show that an individual has been
employed by two (2) or more employers during the same calendar
quarter of the base period but do not indicate both that such
employment was consecutive and the order of sequence thereof, then
and in such cases it shall be deemed that the employer with whom
the individual established a plurality of wage credits in such calendar
quarter is the most recent employer in such quarter and its experience
or reimbursable account shall be first charged with benefits paid to
such individual. The experience or reimbursable account of the
employer with whom the next highest amount of wage credits were
established shall be charged secondly and the experience or
reimbursable accounts of other employers during such quarters, if
any, shall likewise be charged in order according to plurality of wage
credits established by such individual.
(d) Except as provided in subsection (f), if an individual:
(1) voluntarily leaves an employer without good cause in
connection with the work; or
(2) is discharged from an employer for just cause;
wage credits earned with the employer from whom the employee has
separated under these conditions shall be used to compute the
claimant's eligibility for benefits, but charges based on such wage
credits shall be paid from the fund and not charged to the experience
account of any employer. However, this exception shall not apply to
those employers who elect to make payments in lieu of contributions,
who shall be charged for all benefit payments which are attributable
to service in their employ.
(e) Any nonprofit organization which elects to make payments in
lieu of contributions into the unemployment compensation fund as
provided in this article is not liable to make the payments with
respect to the benefits paid to any individual whose base period
wages include wages for previously uncovered services as defined in
IC 22-4-4-4, nor is the experience account of any other employer
liable for charges for benefits paid the individual to the extent that
the unemployment compensation fund is reimbursed for these
benefits pursuant to Section 121 of P.L.94-566. Payments which
otherwise would have been chargeable to the reimbursable or
contributing employers shall be charged to the fund.
(f) If an individual:
(1) earns wages during the individual's base period through
employment with two (2) or more employers concurrently;
(2) is separated from work by one (1) of the employers for
reasons that would not result in disqualification under
IC 22-4-15-1; and

(3) continues to work for one (1) or more of the other employers
after the end of the base period and continues to work during
the applicable benefit year on substantially the same basis as
during the base period;
wage credits earned with the base period employers shall be used to
compute the claimant's eligibility for benefits, but charges based on
the wage credits from the employer who continues to employ the
individual shall be charged to the experience or reimbursable account
of the separating employer.
(g) Subsection (f) does not affect the eligibility of a claimant who
otherwise qualifies for benefits nor the computation of benefits.
(h) Unemployment benefits paid shall not be charged to the
experience account of a base period employer when the claimant's
unemployment from the employer was a direct result of the
condemnation of property by a municipal corporation (as defined in
IC 36-1-2-10), the state, or the federal government, a fire, a flood, or
an act of nature, when at least fifty percent (50%) of the employer's
employees, including the claimant, became unemployed as a result.
This exception does not apply when the unemployment was an
intentional result of the employer or a person acting on behalf of the
employer.
(Formerly: Acts 1947, c.208, s.1101; Acts 1965, c.190, s.4; Acts
1967, c.310, s.13; Acts 1971, P.L.355, SEC.23; Acts 1973, P.L.239,
SEC.3.) As amended by Acts 1976, P.L.114, SEC.2; Acts 1977,
P.L.262, SEC.18; P.L.227-1983, SEC.4; P.L.80-1990, SEC.10;
P.L.172-1991, SEC.1; P.L.202-1993, SEC.3; P.L.290-2001, SEC.2;
P.L.189-2003, SEC.1.

Last modified: May 27, 2006