Services included
Sec. 2. The term "employment" shall include:
(a) An individual's entire service performed within or both within
and without this state if the service is localized in this state.
(b) An individual's entire service performed within or both within
and without this state if the service is not localized in any state, but
some of the service is performed in this state and:
(A) the base of operations, or, if there is no base of
operations, then the place from which such service is
directed or controlled is in this state; or
(B) the base of operations or place from which such service
is directed or controlled is not in any state in which some
part of the service is performed but the individual's residence
is in this state; or
(C) such service is not covered under the unemployment
compensation law of any other state or Canada, and the
place from which the service is directed or controlled is in
this state.
(c) Services not covered under subsections (a) and (b) and
performed entirely without this state, with respect to no part of which
contributions are required and paid under an unemployment
compensation law of any other state or of the United States, shall be
deemed to be employment subject to this article if the department
approves the election of the individual performing such services and
the employing unit for which such services are performed, that the
entire services of such individual shall be deemed to be employment
subject to this article.
(d) Services covered by an election duly approved by the
department, in accordance with an agreement pursuant to
IC 22-4-22-1 through IC 22-4-22-5, shall be deemed to be
employment during the effective period of such election.
(e) Service shall be deemed to be localized within a state if:
(A) the service is performed entirely within such state; or
(B) the service is performed both within and without such
state, but the service performed without such state is
incidental to the individual's service within the state, such as
is temporary or transitory in nature or consists of isolated
transactions.
(f) Periods of vacation with pay or leave with pay, other than
military leave granted or given to an individual by an employer.
(g) Notwithstanding any other provisions of this article, the term
employment shall also include all services performed by an officer
or member of the crew of an American vessel or American aircraft,
on or in connection with such vessel or such aircraft, provided that
the operating office, from which the operations of such vessel
operating on navigable waters within or the operations of such
aircraft within, or the operation of such vessel or aircraft within and
without the United States are ordinarily and regularly supervised,
managed, directed, and controlled, is within this state.
(h) Services performed for an employer which is subject to
contribution solely by reason of liability for any federal tax against
which credit may be taken for contributions paid into a state
unemployment compensation fund.
(i) Service performed after December 31, 1971, by an individual
in the employ of this state or any of its instrumentalities (or in the
employ of this state and one (1) or more other states or their
instrumentalities) for a hospital or institution of higher education
located in this state; and
(1) service performed after December 31, 1977, by an
individual in the employ of this state or a political subdivision
of the state or any instrumentality of the state or a political
subdivision, or any instrumentality which is wholly owned by
the state and one (1) or more other states or political
subdivisions, if the service is excluded from "employment" as
defined in Section 3306(c)(7) of the Federal Unemployment
Tax Act (26 U.S.C. 3306(c)(7)). However, service performed
after December 31, 1977, as the following is excluded:
(A) An elected official.
(B) A member of a legislative body or of the judiciary of a
state or political subdivision.
(C) A member of the state national guard or air national
guard.
(D) An employee serving on a temporary basis in the case of
fire, snow, storm, earthquake, flood, or similar emergency.
(E) An individual in a position which, under the laws of the
state, is designated as:
(i) a major nontenured policymaking or advisory position;
or
(ii) a policymaking or advisory position the performance
of the duties of which ordinarily does not require more
than eight (8) hours per week.
Service performed after March 31, 1981, by an individual whose
service is part of an unemployment work relief or work training
program assisted or financed in whole by any federal agency or an
agency of this state or a political subdivision of this state, by an
individual receiving such work relief or work training is excluded.
(j) Service performed after December 31, 1971, by an individual
in the employ of a religious, charitable, educational, or other
organization, but only if the following conditions are met:
(1) The service is excluded from "employment" as defined in
the Federal Unemployment Tax Act solely by reason of Section
3306(c)(8) of that act (26 U.S.C. 3306(c)(8)); and
(2) The organization had four (4) or more individuals in
employment for some portion of a day in each of twenty (20)
different weeks, whether or not such weeks were consecutive,
within either the current or preceding calendar year, regardless
of whether they were employed at the same moment of time.
(3) For the purposes of subdivisions (1) and (2), the term
"employment" does not apply to service performed as follows:
(A) In the employ of:
(i) a church or convention or association of churches; or
(ii) an organization which is operated primarily for
religious purposes and which is operated, supervised,
controlled, or principally supported by a church or
convention or association of churches.
(B) By a duly ordained, commissioned, or licensed minister
of a church in the exercise of his ministry or by a member of
a religious order in the exercise of duties required by such
order.
(C) Before January 1, 1978, in the employ of a school which
is not an institution of higher education.
(D) In a facility conducted for the purpose of carrying out a
program of rehabilitation for individuals whose earning
capacity is impaired by age or physical or mental deficiency
or injury or providing remunerative work for individuals
who because of their impaired physical or mental capacity
cannot be readily absorbed in the competitive labor market
by an individual receiving such rehabilitation or
remunerative work.
(E) As part of an unemployment work relief or work training
program assisted or financed in whole or in part by any
federal agency or an agency of a state or political
subdivision thereof, by an individual receiving such work
relief or work training.
(k) The service of an individual who is a citizen of the United
States, performed outside the United States (except in Canada), after
December 31, 1971, in the employ of an American employer (other
than service which is deemed "employment" under the provisions of
subsection (a), (b), or (e) or the parallel provisions of another state's
law), if:
(1) The employer's principal place of business in the United
States is located in this state; or
(2) The employer has no place of business in the United States;
but
(A) The employer is an individual who is a resident of this
state; or
(B) The employer is a corporation which is organized under
the laws of this state; or
(C) The employer is a partnership or a trust and the number
of the partners or trustees who are residents of this state is
greater than the number who are residents of any one (1)
other state; or
(3) None of the criteria of subdivisions (1) and (2) is met but
the employer has elected coverage in this state or, the employer
having failed to elect coverage in any state, the individual has
filed a claim for benefits, based on such service, under the law
of this state.
(4) An "American employer," for purposes of this subsection,
means:
(A) An individual who is a resident of the United States; or
(B) A partnership if two-thirds (2/3) or more of the partners
are residents of the United States; or
(C) A trust, if all of the trustees are residents of the United
States; or
(D) A corporation organized under the laws of the United
States or of any state.
(l)(1) Service performed after December 31, 1977, by an
individual in agricultural labor (as defined in section 3(c) of this
chapter) when the service is performed for an employing unit which:
(A) during any calendar quarter in either the current or
preceding calendar year paid cash remuneration of twenty
thousand dollars ($20,000) or more to individuals employed
in agricultural labor; or
(B) for some portion of a day in each of twenty (20) different
calendar weeks, whether or not the weeks were consecutive,
in either the current or the preceding calendar year,
employed in agricultural labor ten (10) or more individuals,
regardless of whether they were employed at the same time.
(2) For the purposes of this subsection, any individual who is a
member of a crew furnished by a crew leader to perform service in
agricultural labor for any other person shall be treated as an
employee of the crew leader:
(A) if the crew leader holds a valid certificate of registration
under the Farm Labor Contractor Registration Act of 1963,
or substantially all the members of the crew operate or
maintain tractors, mechanized harvesting or crop dusting
equipment, or any other mechanized equipment, which is
provided by the crew leader; and
(B) if the individual is not an employee of another person
within the meaning of section 1 of this chapter.
(3) For the purposes of subdivision (1), in the case of an
individual who is furnished by a crew leader to perform service in
agricultural labor for any other person and who is not treated as an
employee of the crew leader under subdivision (2):
(A) the other person and not the crew leader shall be treated
as the employer of the individual; and
(B) the other person shall be treated as having paid cash
remuneration to the individual in an amount equal to the
amount of cash remuneration paid to the individual by the
crew leader (either on the individual's own behalf or on
behalf of the other person) for the service in agricultural
labor performed for the other person.
(4) For the purposes of this subsection, the term "crew leader"
means an individual who:
(A) furnishes individuals to perform service in agricultural
labor for any other person;
(B) pays (either on the individual's own behalf or on behalf
of the other person) the agricultural laborers furnished by the
individual for the service in agricultural labor performed by
them; and
(C) has not entered into a written agreement with the other
person under which the individual is designated as an
employee of the other person.
(m) The term "employment" includes domestic service after
December 31, 1977, in a private home, local college club, or local
chapter of a college fraternity or sorority performed for a person who
paid cash remuneration of one thousand dollars ($1,000) or more
after December 31, 1977, in the current calendar year or the
preceding calendar year to individuals employed in the domestic
service in any calendar quarter.
(Formerly: Acts 1947, c.208, s.802; Acts 1971, P.L.355, SEC.14.) As
amended by Acts 1977, P.L.262, SEC.13; Acts 1978, P.L.122, SEC.1;
Acts 1979, P.L.229, SEC.1; Acts 1981, P.L.209, SEC.5; P.L.18-1987,
SEC.27.
Last modified: May 27, 2006