Indiana § 22-4-10-4 - Experience accounts; separate accounts
Full text of Indiana Indiana Code § 22-4-10-4 — Experience accounts; separate accounts, with citation guidance and answers to common questions.
§ 22-4-10-4. Experience accounts; separate accounts
Sec. 4. (a) Except as provided in section 1(b) through 1(e) of this chapter, the commissioner shall maintain within the fund a separate experience account for each employer and shall credit to such account all contributions paid by such employer on its behalf except as otherwise provided in this article.
(b) The commissioner shall also maintain a separate account for each employer electing to make payments in lieu of contributions as provided in section 1(b) through 1(e) of this chapter and shall charge to such account all benefits chargeable to such employer and credit to such account all reimbursements made by such employer.
(c) Any employing unit that is wholly or partially owned by another employing unit will not be eligible for a separate experience account if:
(1) the employing units are so closely related that it would be appropriate to disregard the corporate structure under Indiana law; or
(2) one (1) of the employing units has failed to assume all of the requisite employment responsibilities necessary to provide its employees with employment.
(d) Employing units not eligible for separate accounts are responsible for ensuring that their wages are reported under a single account.
Formerly: Acts 1947, c.208, s.1004; Acts 1951, c.307, s.1; Acts 1965, c.190, s.3; Acts 1971, P.L.355, SEC.20. As amended by P.L.18-1987, SEC.34; P.L.21-1995, SEC.71; P.L.108-2006, SEC.12; P.L.121-2026, SEC.16.
Source: official Indiana text · Last verified 2026-08-27
Frequently Asked Questions About Indiana § 22-4-10-4
What does Indiana Code § 22-4-10-4 cover?
Section 22-4-10-4 ("Experience accounts; separate accounts") 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 § 22-4-10-4?
A common citation format is "Indiana Code § 22-4-10-4" (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 § 22-4-10-4 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.