Definitions; wages
Sec. 2. (a) Except as otherwise provided in this section, "wages"
means all remuneration as defined in section 1 of this chapter paid to
an individual by an employer, remuneration received as tips or
gratuities in accordance with Sections 3301 and 3102 et seq. of the
Internal Revenue Code, and includes all remuneration considered as
wages under Sections 3301 and 3102 et seq. of the Internal Revenue
Code. However, the term shall not include any amounts paid as
compensation for services specifically excluded by IC 22-4-8-3 or
IC 22-4-8-3.5 from the definition of employment as defined in
IC 22-4-8-1 and IC 22-4-8-2. The term shall include, but not be
limited to, any payments made by an employer to an employee or
former employee, under order of the National Labor Relations Board,
or a successor thereto, or agency named to perform the duties
thereof, as additional pay, back pay, or for loss of employment, or
any such payments made in accordance with an agreement made and
entered into by an employer, a union, and the National Labor
Relations Board.
(b) The term "wages" shall not include the following:
(1) That part of remuneration which, after remuneration equal
to seven thousand dollars ($7,000), has been paid in a calendar
year to an individual by an employer or his predecessor with
respect to employment during any calendar year subsequent to
December 31, 1982, unless that part of the remuneration is
subject to a tax under a federal law imposing a tax against
which credit may be taken for contributions required to be paid
into a state unemployment fund. For the purposes of this
subdivision, the term "employment" shall include service
constituting employment under any employment security law of
any state or of the federal government. However, nothing in this
subdivision shall be taken as an approval or disapproval of any
related federal legislation.
(2) The amount of any payment (including any amount paid by
an employer for insurance or annuities or into a fund to provide
for any such payment) made to, or on behalf of, an individual or
any of the individual's dependents under a plan or system
established by an employer which makes provision generally for
individuals performing service for it (or for such individuals
generally and their dependents) or for a class or classes of such
individuals (or for a class or classes of such individuals and
their dependents) on account of:
(A) retirement;
(B) sickness or accident disability;
(C) medical or hospitalization expenses in connection with
sickness or accident disability; or
(D) death.
(3) The amount of any payment made by an employer to an
individual performing service for it (including any amount paid
by an employer for insurance or annuities or into a fund to
provide for any such payment) on account of retirement.
(4) The amount of any payment on account of sickness or
accident disability, or medical or hospitalization expenses in
connection with sickness or accident disability made by an
employer to, or on behalf of, an individual performing services
for it and after the expiration of six (6) calendar months
following the last calendar month in which the individual
performed services for such employer.
(5) The amount of any payment made by an employer to, or on
behalf of, an individual performing services for it or to the
individual's beneficiary:
(A) from or to a trust exempt from tax under Section 401(a)
of the Internal Revenue Code at the time of such payment
unless such payment is made to an individual performing
services for the trust as remuneration for such services and
not as a beneficiary of the trust; or
(B) under or to an annuity plan which, at the time of such
payments, meets the requirements of Section 401(a)(3),
401(a)(4), 401(a)(5), and 401(a)(6) of the Internal Revenue
Code.
(6) Remuneration paid in any medium other than cash to an
individual for service not in the course of the employer's trade
or business.
(7) The amount of any payment (other than vacation or sick
pay) made to an individual after the month in which the
individual attains the age of sixty-five (65) if the individual did
not perform services for the employer in the period for which
such payment is made.
(8) The payment by an employer (without deduction from the
remuneration of the employee) of the tax imposed upon an
employee under Sections 3101 et seq. of the Internal Revenue
Code (Federal Insurance Contributions Act).
(Formerly: Acts 1947, c.208, s.402; Acts 1951, c.295, s.2; Acts 1957,
c.299, s.12; Acts 1967, c.310, s.5; Acts 1971, P.L.355, SEC.8.) As
amended by Acts 1977, P.L.262, SEC.8; P.L.227-1983, SEC.1;
P.L.20-1986, SEC.2; P.L.2-1987, SEC.28; P.L.21-1995, SEC.65;
P.L.98-2005, SEC.1.
Last modified: May 27, 2006