Definition
Sec. 1. Prior to January 1, 1978, "employer" means any employing
unit which for some portion of a day, but not necessarily
simultaneously, in each of twenty (20) different weeks, whether or
not such weeks are or were consecutive within either the current or
preceding calendar year, has or had in employment, and/or has
incurred liability for wages payable to one (1) or more individuals
(irrespective of whether the same individuals are or were employed
in each such day), or any employing unit which in any calendar
quarter in either the current or preceding calendar year paid for
service in employment wages of one thousand five hundred dollars
($1,500) or more, except as provided in IC 22-4-7-2(h). Subsequent
to December 31, 1977, "employer" means any employing unit which
for some portion of a day, but not necessarily simultaneously, in each
of twenty (20) different weeks, whether or not such weeks are or
were consecutive within either the current or the preceding year, has
or had in employment, and/or has incurred liability for wages
payable to, one (1) or more individuals (irrespective of whether the
same individual or individuals are or were employed in each such
day) or any employing unit which in any calendar quarter in either
the current or preceding calendar year paid for service in
employment wages of one thousand five hundred dollars ($1,500) or
more, except as provided in IC 22-4-7-2(h), (e), and (i). For the
purpose of this definition, if any week includes both December 31,
and January 1, the days up to January 1 shall be deemed one (1)
calendar week and the days beginning January 1 another such week.
For purposes of this section, "employment" shall include services
which would constitute employment but for the fact that such
services are deemed to be performed entirely within another state
pursuant to an election under an arrangement entered into by the
board (pursuant to IC 22-4-22) and an agency charged with the
administration of any other state or federal unemployment
compensation law.
(Formerly: Acts 1947, c.208, s.701; Acts 1955, c.317, s.2; Acts 1967,
c.310, s.9; Acts 1971, P.L.355, SEC.11.) As amended by Acts 1977,
P.L.262, SEC.11.
Last modified: May 27, 2006