Indiana Code - Labor and Safety - Title 22, Section 22-4-5-1

Definition

Sec. 1. (a) "Deductible income" wherever used in this article,
means income deductible from the weekly benefit amount of an
individual in any week, and shall include, but shall not be limited to:
(1) remuneration for services from employing units, whether or
not such remuneration is subject to contribution under this
article, except as provided in subsection (c);
(2) dismissal pay;
(3) vacation pay;
(4) pay for idle time;
(5) holiday pay;
(6) sick pay;
(7) traveling expenses granted to an individual by an employing
unit and not fully accounted for by such individual;
(8) net earnings from self-employment;
(9) payments in lieu of compensation for services;
(10) awards by the national labor relations board of additional
pay, back pay or for loss of employment; or any such payments
made under an agreement entered into by an employer, a union,
and the national labor relations board; or
(11) payments made to an individual by an employing unit
pursuant to the terms of the Fair Labor Standards Act (Federal
Wage and Hour Law, 29 U.S.C. 201 et seq.).
(b) Deductible income shall not include the first three dollars ($3),
or twenty percent (20%) of the claimant's weekly benefit amount
rounded to the next lowest dollar, whichever is the larger, of
remuneration paid or payable to an individual with respect to any
week by other than his base period employer or employers.
(c) For the purpose of deductible income only, remuneration for
services from employing units does not include bonuses, gifts, or
prizes awarded to an employee by an employing unit.
(Formerly: Acts 1947, c.208, s.501; Acts 1953, c.177, s.10; Acts
1957, c.299, s.16; Acts 1967, c.310, s.7.) As amended by
P.L.227-1983, SEC.2; P.L.20-1986, SEC.3.

Last modified: May 27, 2006