Indiana § 22-4-7-1 - Definition
Full text of Indiana Indiana Code § 22-4-7-1 — Definition, with citation guidance and answers to common questions.
§ 22-4-7-1. Definition
Sec. 1. (a) "Employer" means either of the following:
(1) An employing unit that has incurred liability for wages payable to one (1) or more individuals.
(2) An employing unit that in any calendar quarter during the current or preceding calendar year paid for service in employment wages of one dollar ($1) or more, except as provided in section 2(e), 2(h), and 2(i) of this chapter.
(b) For the purpose of this definition, if any week includes both December 31, and January 1, the days up to January 1 shall be deemed one (1) calendar week and the days beginning January 1 another such week.
(c) For purposes of this section, "employment" shall include services which would constitute employment but for the fact that such services are deemed to be performed entirely within another state pursuant to an election under an arrangement entered into by the department (pursuant to IC 22-4-22) and an agency charged with the administration of any other state or federal unemployment compensation law.
Formerly: Acts 1947, c.208, s.701; Acts 1955, c.317, s.2; Acts 1967, c.310, s.9; Acts 1971, P.L.355, SEC.11. As amended by Acts 1977, P.L.262, SEC.11; P.L.121-2014, SEC.10; P.L.171-2016, SEC.4; P.L.113-2026, SEC.6.
Frequently Asked Questions About Indiana § 22-4-7-1
What does Indiana Code § 22-4-7-1 cover?
Section 22-4-7-1 ("Definition") 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 § 22-4-7-1?
A common citation format is "Indiana Code § 22-4-7-1" (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 § 22-4-7-1 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.