Indiana Code - Labor and Safety - Title 22, Section 22-4-2-32

Payment in lieu of contributions

Sec. 32. "Payment in lieu of contributions" means the required
reimbursements by employers of benefits paid attributable to services
performed for such employers which are liable to make these
payments as provided in IC 1971, 22-4-10-1 of this article. These
payments shall equal the amount of regular benefits and one-half
(1/2) of the extended benefits paid as are attributable to services in
the employ of such liable employers.
(Formerly: Acts 1971, P.L.355, SEC.5.)

Last modified: May 27, 2006