Indiana § 22-4-10-5 - Voluntary payments

Full text of Indiana Indiana Code § 22-4-10-5 — Voluntary payments, with citation guidance and answers to common questions.

§ 22-4-10-5. Voluntary payments

Sec. 5. Any employer may make voluntary payments in addition to the contributions required under this article, and the same shall be credited to its experience account. The voluntary contributions shall not be used in the computation of reduced rates unless the contributions are paid prior to the expiration of one hundred twenty (120) days after the beginning of the year for which the rates are effective. The payments shall be included in the experience account as of the computation date only if they are made within thirty (30) days following the date upon which the department sends notice that the payments may be made with respect to a calendar year. The voluntary payments when accepted from an employer will not be refunded in whole or in part.

Formerly: Acts 1947, c.208, s.1006; Acts 1951, c.295, s.8. As amended by P.L.144-1986, SEC.100; P.L.18-1987, SEC.35; P.L.122-2019, SEC.22.

Frequently Asked Questions About Indiana § 22-4-10-5

What does Indiana Code § 22-4-10-5 cover?

Section 22-4-10-5 ("Voluntary payments") 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 § 22-4-10-5?

A common citation format is "Indiana Code § 22-4-10-5" (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 § 22-4-10-5 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.