Indiana § 22-4-29-1 - Delinquent contributions; interest and penalties
Full text of Indiana Indiana Code § 22-4-29-1 — Delinquent contributions; interest and penalties, with citation guidance and answers to common questions.
§ 22-4-29-1. Delinquent contributions; interest and penalties
Sec. 1. (a) Contributions unpaid on the date on which they are due and payable, as prescribed by the commissioner, shall bear interest at the rate of one percent (1%) per month or fraction thereof from and after such date until payment, plus accrued interest, is received by the department. The department may prescribe fair and reasonable regulations pursuant to which such interest shall not accrue.
(b) If the failure to pay any part or all of the delinquent contributions is due to negligence or intentional disregard of authorized rules, regulations, or notices, but without intent to defraud, there shall be added, as a penalty, ten percent (10%) of the total amount of contributions unpaid, which penalty shall become due and payable upon notice and demand by the commissioner.
(c) If the commissioner finds that the failure to pay any part or all of delinquent contributions is due to fraud with intent to evade the payment of contributions, there shall be added, as a penalty, fifty percent (50%) of the total amount of delinquent contributions, which penalty shall become due and payable upon notice and demand by the commissioner.
(d) Interest and penalties collected pursuant to this section shall be paid into the special employment and training services fund.
Formerly: Acts 1947, c.208, s.3001. As amended by P.L.228-1983, SEC.5; P.L.18-1987, SEC.75; P.L.21-1995, SEC.110; P.L.171-2016, SEC.41.
Source: official Indiana text · Last verified 2026-08-27
Frequently Asked Questions About Indiana § 22-4-29-1
What does Indiana Code § 22-4-29-1 cover?
Section 22-4-29-1 ("Delinquent contributions; interest and penalties") 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 § 22-4-29-1?
A common citation format is "Indiana Code § 22-4-29-1" (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 § 22-4-29-1 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.