Indiana Code 22-4-5-1. Definition
(1) Remuneration for services from employing units, whether or not such remuneration is subject to contribution under this article, except as provided in subsection (c).
Terms Used In Indiana Code 22-4-5-1
- Contract: A legal written agreement that becomes binding when signed.
- Dismissal: The dropping of a case by the judge without further consideration or hearing. Source:
- employment: includes service performed by a driver who provides drive away operations when the services are being performed by an individual who is in the employ of a state or local government entity or federally recognized Indian tribe as defined in Section 3306(c)(7) of the Federal Unemployment Tax Act (26 U. See Indiana Code 22-4-8-3.6
- Remuneration: whenever used in this article , unless the context clearly denotes otherwise, means all compensation for personal services, including but not limited to commissions, bonuses, dismissal pay, vacation pay, sick pay (subject to the provisions of section 2(c)(1) of this chapter) payments in lieu of compensation for services, and cash value of all compensation paid in any medium other than cash. See Indiana Code 22-4-4-1
- Summons: Another word for subpoena used by the criminal justice system.
(A) money that an employer pays to a dismissed employee to compensate the employee for income lost due to unemployment; and
(B) remuneration paid to a dismissed employee under a separation agreement.
(3) Vacation pay.
(4) Pay for idle time.
(5) Sick pay.
(6) Traveling expenses granted to an individual by an employing unit and not fully accounted for by such individual.
(7) Net earnings from self-employment.
(8) Payments in lieu of compensation for services.
(9) Awards by the National Labor Relations Board of additional pay, back pay, or for loss of employment, or any such payments made under an agreement entered into by an employer, a union, and the National Labor Relations Board.
(10) Payments made to an individual by an employing unit pursuant to the terms of the Fair Labor Standards Act (Federal Wage and Hour Law, 29 U.S.C. § 201 et seq.).
(b) Deductible income shall not include one hundred dollars ($100) of remuneration paid or payable to an individual with respect to any week.
(c) For the purpose of deductible income only, remuneration for services from employing units does not include holiday pay, bonuses, gifts, or prizes awarded to an employee by an employing unit.
(d) Deductible income does not include a supplemental unemployment insurance benefit made under a valid negotiated contract or agreement.
(e) Deductible income does not include any payments made to an individual by a court system under a summons for jury service.
Formerly: Acts 1947, c.208, s.501; Acts 1953, c.177, s.10; Acts 1957, c.299, s.16; Acts 1967, c.310, s.7. As amended by P.L.227-1983, SEC.2; P.L.20-1986, SEC.3; P.L.138-2008, SEC.2; P.L.110-2010, SEC.24; P.L.2-2011, SEC.5; P.L.85-2023, SEC.1.