Business Owner's Guide
I-C. ADDITIONAL EMPLOYER RESPONSIBILITIES
Employment may be defined differently by laws regarding taxes, worker compensation, labor, and unemployment. Often, a worker's status as an employee is dependent on how much work is performed and how wages are paid. Some laws use tests involving the amount of control the payer has over how, where, and when the work is done. The IRS has Publication 15A, which outlines the criteria it uses to make the determination of whether a worker is an employee or an independent contractor.
The term "independent contractor" is used to refer to a business, a business owner with employees, or a selfemployed business owner with no employees. This should not confuse the issue of employer responsibilities. If you have employees, you are responsible for them. If you are unsure of whether someone who performs services for you is an employee or independent contractor, consult each agency listed in this section to be sure of which definitions apply for which purposes.
I-C-1. Unemployment Insurance
If you are an employer, you must register with DWD during the first quarter you are liable to pay premiums. You can register online using our online Uplink Employer Self Service program, at https://uplink.in.gov/ESS/ESSLogon.htm. The Uplink Employer Self Service System gives you immediate access to services and information online 24 hours a day, 7 days a week.
Uplink Employer Self Service allows you to do the following online:
- Register as a new employer
- Review and maintain unemployment insurance account information
- Submit quarterly unemployment insurance contribution reports
- Make payments by e-check and credit card (certain fees apply)
If you are an employer with an existing SUTA account number be sure to check the ‘Yes’ option button on the first screen after clicking ‘New User’ on the Employer Self Service logon screen. To register an existing account, you will need your FEIN number, your SUTA number, and the total gross wages from your last quarter.
You may also register by completing State Form 2837 (Report to Determine Status), which is located at www.in.gov/dwd/2406.htm or call DWD at (800) 437-9136 and request the form be mailed to you. If you choose to complete a paper copy of this form it must be mailed to:
Indiana Department of Workforce Development
10 N. Senate Ave., RM SE 005
Indianapolis, IN 46204-2277
DWD will give you an individual account number when you register. If correct premiums are not paid on time interest and penalties will be charged.
For detailed information please see our Employer Handbook (www.in.gov/dwd )
I-C-2. Worker's Compensation
All Indiana employers must obtain worker's compensation from a private insurance carrier. If an injury to an employee occurs and results in more than one day away from work, the employer must electronically file an Indiana Worker's Compensation First Report of Employee Injury, Illness.
Certification of Independent Contractor Status and Worker's Compensation Exemption:
Independent contractors in the construction and building trade are required to apply to the Indiana Department of Revenue for certification of independent contractor status. Clearance must first be received from the Department of Revenue before the Worker's Compensation Board may process an application for exemption.
The independent contractor must certify that he or she has worker's compensation coverage for all employees in accordance with IC 22-3-2 through IC 22-3-6 and that the independent contractor desires to be exempt from being able to recover under the worker's compensation policy or self-insurance of an individual for whom the independent contractor will perform work only as an independent contractor. There is a seven (7) day waiting period before a certificate can be validated. The fee for each certificate is $20.
Indiana Department of Revenue
Titles & Licensing
100 N. Senate Ave., N105 (MS112)
Indianapolis, Indiana 46204
Worker's Compensation Board
402 W. Washington St., W196
Indianapolis, IN 46204
I-C-3. Labor Laws
Information regarding any Indiana labor laws can be obtained by calling the individual numbers listed with each area, or by contacting:
Indiana Department of Labor
402 West Washington Street, Room W195
Indianapolis, IN 46204
I-C-3-a. Indiana Occupational Safety and Health Act (IOSHA)
The Indiana Department of Labor, IOSHA Division, is the sole compliance agency for occupational safety and health standards in the State of Indiana. The ultimate goal of IOSHA is the elimination of occupational injury, disease, and illness among Indiana workers. There are general industry standards that apply to any employer.
Some specific industries have their own standards as well. Additionally, employees may not suffer dismissal or discrimination for making known a concern about workplace health or safety. For more information, contact IOSHA at 317-232-2693.
I-C-3-b. Division of INSafe
INSafe’s primary function is to aid businesses with voluntary compliance with IOSHA standards and to develop comprehensive safety and health programs through safety education and training. This is most effectively accomplished through on-site consultative visits, which are free and available to any business upon written request. The on-site consultation program assists employers in identifying and correcting safety and health hazards under a protective abatement program. INSafe offers technical assistance, recommendations for reducing or eliminating existing hazards and assessment of employer's safety and health programs. For more information, call 317-232-2688.
I-C-3-c. Child Labor Laws
The Indiana Department of Labor's Bureau of Child Labor enforces the Indiana child labor laws, which apply to minors, ages 14 through 17 years. The Bureau oversees Employment Certificates, processes and acts on complaints of violations including, but not limited to, excessive hours, late hours, or hazardous
Generally, any minor between ages 14 and 17 years must obtain an Employment Certificate before beginning employment. Employment Certificates are issued by the School Corporation the minor attends. For more
information regarding the employment of a minor, call 317-232-2655.
I-C-3-d. Age Discrimination
The Indiana Department of Labor's Employment Standards Division administers Indiana's Age Discrimination Act and investigates charges of age discrimination at state-covered businesses (generally, those employing fewer than 20 employees). For more information, call 317-232-2655. Charges of age discrimination against employers of more than 20 must be filed with the Equal Employment Opportunity
Commission (EEOC) at 800-669-4000.
I-C-3-e. Minimum Wage
The Employment Standards Division also administers the Indiana Minimum Wage Law, which applies to employers not subject to the Federal Fair Labor Standards Act. Indiana’s minimum wage was $6.25 per hour as of July 24, 2008. Following that on July 24, 2009 it raised to $7.25 per hour. For more information regarding state and federal minimum wage laws, call: 317-232-2655.
I-C-3-f. Wage Payment
Employees who are not paid all wages earned on the regular payday for the period in which they are earned may file a wage claim with the Employment Standards Division. If a valid complaint cannot be resolved administratively, the file is referred to a private attorney for action, and penalties up to double the amount due, plus attorney's fees and court costs may be assessed against the employer. For additional information
I-C-4. NEW HIRE REPORTING
Effective October 1, 1997, under Indiana State Statute IC22.4.1-4-2. and the Federal Personal Responsibility and Work Opportunity Reconciliation Act of 1996 (PRWORA) all public, private, non-profit, and government employers were required to report all new and rehired employees within 20 days of hire to the Indiana New Hire Reporting Center. Failure to report a new employee could result in a fine of $500. Please see the following website: http://www.in-newhire.com or for questions call 1-866-879-0198 or 317-612-3036.
I-C-5. POSTING REQUIREMENTS
Many state and federal employment laws have corresponding posting requirements. Please keep in mind that most of the posters have size requirements included in state or federal law, and many of the "combined posters" sold by private companies do not meet these size requirements. At least one copy of each poster is free to any employer, and the contact information is listed below with each one or download posters @ http://www.in.gov/dwd/2455.htm.
I-C-5-a. Minimum Wage
Federal: Your Rights under the Fair Labor Standards Act and Employee Polygraph Protection Act Posters are needed by businesses including:
- any enterprise with an annual gross income of at least $500,000;
- a hospital, residential institution, or school;
- a public agency;
- anyone engaged in interstate commerce or the production of goods for interstate commerce;
- any employer of domestic service workers earning at least $50 per quarter, or working more than 8 hours per week; or
- others - contact the offices below or the Indiana Department of Labor office listed above to determine which rules cover your business.
- employers of 50 or more within 75 miles.
Contact: U.S. Department of Labor, Wage and Hour Division at 866-487-2365
Evansville: 812-465-6424, Indianapolis: 317-226-6801, Ft. Wayne: 260-422-3700,
South Bend: 574-236-8331
State: Indiana Minimum Wage Law Poster needed by anyone not covered by Federal Minimum Wage and
having 2 or more employees during any workweek.
Contact: Indiana Department of Labor
I-C-5-b. Equal Employment Opportunity
Federal: The Law Poster needed by:
- private employers, state and local governments, and educational institutions;
- anyone holding federal contracts or subcontracts; or
- anyone receiving federal financial assistance.
Contact: Equal Employment Opportunity Commission
317-226-7212 or 800-669-4000
State: Equal Opportunity is the Law Poster needed by:
- state, political, or civil subdivisions;
- anyone employing six or more persons;
- labor organizations; or
- employment agencies.
Contact: Indiana Civil Rights Commission
317-232-2600 or 800-628-2909
I-C-5-c. Occupational Safety and Health
State: Safety and Health Protection on the Job Poster is needed by anyone with employees in Indiana. (NO
FEDERAL POSTER IS NEEDED IN INDIANA)
Contact: Indiana Department of Labor
IOSHA Compliance Division
I-C-5-d. Child Labor
State: The Notice of Teen Worker Hour Restrictions poster is required to be posted by all Indiana employers
who employ teens ages 14 through 17 years of age.
(Federal requirements are covered on the Fair Labor Standards Act poster listed under Minimum Wage.)
Contact: Indiana Department of Labor, Bureau of Child Labor
I-C-5-e. Unemployment Compensation
State: Indiana Employment and Training Services Act Poster is needed by:
- anyone with one or more employees in 20 different weeks or who paid $1500 or more in one quarter;
- employers of ten or more people in agricultural labor for twenty or more weeks in the year, or who paid $20,000 or more in one quarter;
- employers of domestic labor paid cash wages of $1000 or more in one quarter; or
- state and political subdivisions and private schools.
Contact: Indiana Department of Workforce Development
317-232-6715 (Marion County) or 800-437-9136
I-C-5-f. Worker's Compensation
State: Worker's Compensation Notice is needed by almost anyone with employees. (This is not a poster provided by the Board, but posting must be similar in form to example given by the Board.) Contact: Worker's Compensation Board
I-C-5-g USERRA (Uniformed Services Employment and Reemployment Rights Act
Federal protects the job rights of individuals who voluntarily or involuntarily leave employment positions to undertake military service. Also prohibits employers from discriminating against past and present members
of the uniformed services, and applicants to the uniformed services
Contact: U.S. Department of Labor