Indiana § 22-4-11-9 - Penalty rate; merit rate
Full text of Indiana Indiana Code § 22-4-11-9 — Penalty rate; merit rate, with citation guidance and answers to common questions.
§ 22-4-11-9. Penalty rate; merit rate
Sec. 9. (a) An employer shall be subject to the penalty rate, as established under section 2 of this chapter, if either of the following occur:
(1) The employer fails to file any required quarterly wage and employment report.
(2) The employer fails to pay the contributions, surcharge, penalties, and interest charges owed for past quarters, or owed by a predecessor account, within ten (10) days of the date specified on the merit rate delinquency notice that is sent by the department. The merit rate delinquency notice is not a protestable notification.
(b) Employers that no longer hold new employer status, and are not subject to the penalty rate, qualify for an experience based merit rate. An employer's merit rate contribution is based upon the following:
(1) The employer's experience account status as of the June 30 computation date.
(2) The employer's payroll in the thirty-six (36) months immediately preceding the computation date.
As added by P.L.121-2026, SEC.25.
Source: official Indiana text · Last verified 2026-08-27
Frequently Asked Questions About Indiana § 22-4-11-9
What does Indiana Code § 22-4-11-9 cover?
Section 22-4-11-9 ("Penalty rate; merit rate") 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 § 22-4-11-9?
A common citation format is "Indiana Code § 22-4-11-9" (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 § 22-4-11-9 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.