Indiana Code 27-8-15-8.5. “Eligible employee”

Sec. 8.5. (a) As used in this chapter, “eligible employee” means an employee:

(1) who is employed to work at least thirty (30) hours each week; and

Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
small employer: means any person, firm, corporation, limited liability company, partnership, or association actively engaged in business who, on at least fifty percent (50%) of the working days of the employer during the preceding calendar year, employed at least two (2) but not more than fifty (50) eligible employees, the majority of whom work in Indiana. See Indiana Code 27-8-15-14

(2) who meets an applicable waiting period required by a small employer before gaining coverage under a health insurance policy.

(b) The term includes:

(1) a sole proprietor;

(2) a partner in a partnership; and

(3) an owner of an S corporation;

regardless of whether the sole proprietor, partner, or owner is included as an employee for purposes of taxation of a small employer.

(1) an employee who works on a temporary or substitute basis; or

(2) a seasonal employee.

As added by P.L.93-1995, SEC.10. Amended by P.L.11-2011, SEC.33.