Indiana § 16-18-2-331.8 - "Small employer"
Full text of Indiana Indiana Code § 16-18-2-331.8 — "Small employer", with citation guidance and answers to common questions.
§ 16-18-2-331.8. "Small employer"
Sec. 331.8. (a) "Small employer", for purposes of IC 16-46-13, means an employer that:
(1) is actively engaged in business; and
(2) on at least fifty percent (50%) of the working days of the employer during the preceding calendar year, employed at least two (2) but not more than one hundred (100) eligible employees, the majority of whom work in Indiana.
(b) In determining the number of eligible employees for purposes of subsection (a), employers that are affiliated employers or that are eligible to file a combined tax return for purposes of state taxation are considered one (1) employer.
As added by P.L.218-2007, SEC.43. Amended by P.L.32-2021, SEC.41.
Source: official Indiana text · Last verified 2026-08-27
Frequently Asked Questions About Indiana § 16-18-2-331.8
What does Indiana Code § 16-18-2-331.8 cover?
Section 16-18-2-331.8 (""Small employer"") is part of the Indiana Code, the codified statutory law of Indiana. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Indiana § 16-18-2-331.8?
A common citation format is "Indiana Code § 16-18-2-331.8" (Indiana). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Indiana law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Indiana official source linked on this page or consult a licensed Indiana attorney.
How does Indiana § 16-18-2-331.8 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Indiana can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Indiana.