"Employer" further defined
Sec. 2. "Employer" also means:
(a) Any employing unit whether or not an employing unit at the
time of the acquisition which acquires the organization, trade, or
business within this state of another which at the time of such
acquisition is an employer subject to this article, and any employing
unit whether or not an employing unit at the time of the acquisition
which acquires substantially all the assets within this state of such an
employer used in or in connection with the operation of such trade
or business, if the acquisition of substantially all such assets of such
trade or business results in or is used in the operation or continuance
of an organization, trade, or business.
(b) Any employing unit (whether or not an employing unit at the
time of acquisition) which acquires a distinct and segregable portion
of the organization, trade, or business within this state of another
employing unit which at the time of such acquisition is an employer
subject to this article only if the employment experience of the
disposing employing unit combined with the employment of its
predecessor or predecessors would have qualified such employing
unit under IC 22-4-7-1 if the portion acquired had constituted its
entire organization, trade, or business and the acquisition results in
the operation or continuance of an organization, trade, or business.
(c) Any employing unit which, having become an employer under
IC 22-4-7-1, 22-4-7-2(a), 22-4-7-2(b), 22-4-7-2(d), 22-4-7-2(f), or
22-4-7-2(h), has not ceased to be an employer by compliance with
the provisions of IC 22-4-9-2 and IC 22-4-9-3.
(d) For the effective period of its election pursuant to IC 22-4-9-4
or 22-4-9-5, any other employing unit which has elected to become
fully subject to this article;
(e) Any employing unit for which service in employment as
defined in IC 22-4-8-2(l) is performed. In determining whether an
employing unit for which service other than agricultural labor is also
performed is an employer under sections 1 or 2 of this chapter, the
wages earned or the employment of an employee performing service
in agricultural labor after December 31, 1977, may not be taken into
account. If an employing unit is determined an employer of
agricultural labor, the employing unit shall be determined an
employer for the purposes of section 1 of this chapter.
(f) Any employing unit not an employer by reason of any other
paragraph of IC 22-4-7-2(a) through 22-4-7-2(e) inclusive, for which
within either the current or preceding calendar year services in
employment are or were performed with respect to which such
employing unit is liable for any federal tax against which credit may
be taken for contributions required to be paid into a state
unemployment compensation fund; or which, as a condition for
approval of this article for full tax credit against the tax imposed by
the Federal Unemployment Tax Act, is required, pursuant to such
Act, to be an "employer" under this article; however, an employing
unit subject to contribution solely because of the terms of this
subsection may file a written application to cover and insure his
employees under the unemployment compensation law of another
jurisdiction. Upon approval of such application by the board, the
employing unit shall not be deemed to be an employer and such
service shall not be deemed employment under this article.
(g) Any employing unit for which service in employment, as
defined in IC 22-4-8-2(i) is performed after December 31, 1971 and
subsequent to December 31, 1977, any employing unit for which
service in employment is performed, as defined in IC 22-4-8-2(i)(1).
(h) Any employing unit for which service in employment, as
defined in IC 22-4-8-2(j) is performed after December 31, 1971.
(i) Any employing unit for which service in employment as
defined in IC 22-4-8-2(m) is performed. In determining whether an
employing unit for which service other than domestic service is also
performed is an employer under sections 1 or 2 of this chapter, the
wages earned or the employment of an employee performing
domestic service after December 31, 1977, may not be taken into
account.
(Formerly: Acts 1947, c.208, s.702; Acts 1951, c.295, s.3; Acts 1967,
c.310, s.10; Acts 1971, P.L.355, SEC.12.) As amended by Acts 1977,
P.L.262, SEC.12.
Last modified: May 27, 2006