You are required to pay state unemployment taxes if you qualify under any of the following definitions of “employer”: Regular Business Entity
Voluntary Election If you are not an employer under any other section of Indiana code, then the employing unit can elect to become fully subject to this article to the same extent as any other employer. Agricultural Employer If you have agricultural employees, and pay $20,000, or more, in cash wages in a calendar quarter; or if you have ten or more agricultural employees for some part of a day in each of twenty weeks during a calendar year. FUTA Liable Any employing unit liable for any FUTA tax in another state is immediately liable when employment starts in Indiana. Governmental Employer Service performed by an individual in the employment of this state or any government entity. Exclusions are elected officials, members of a legislative or judiciary body, members of the state National Guard or Air National Guard, employees serving on a temporary basis in the case of an emergency, or individuals designated as a major nontenured policy making or advisory position. NotforProfit Employer Employers (religious, educational, charitable) exempt from FUTA solely by reason of Section 3306(c)(8) of that act, not forprofit organization under 501(c3) which employ four or more individuals for some portion of a day in each of twenty different weeks during the calendar year. Domestic Employer If you have hired household help of any kind and have paid a total of $1,000, or more, in wages in any calendar quarter in a calendar year.
This article is intended to be helpful and informative. But even common legal matters can become complex and stressful. A qualified employment lawyer can address your particular legal needs, explain the law, and represent you in court. Take the first step now and contact an attorney in your area from our directory to discuss your specific legal situation.