Indiana Code

Ind. Code § 22-3-2-14 (2026)

Contractors; certificate of coverage; subrogation

✓ current as of May 2026
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     Sec. 14. (a) As used in this section, "person" does not include:

(1) an owner who contracts for performance of work on the owner's owner occupied residential property; or

(2) a nonprofit corporation that is recognized as tax exempt under Section 501(c)(3) of the Internal Revenue Code (as defined in IC 6-3-1-11(a)) to the extent the corporation enters into an independent contractor agreement with a person for the performance of youth coaching services on a part-time basis.

     (b) The state, any political division thereof, any municipal corporation, any corporation, limited liability company, partnership, or person, contracting for the performance of any work exceeding one thousand dollars ($1,000) in value by a contractor subject to the compensation provisions of IC 22-3-2 through IC 22-3-6, without exacting from such contractor a certificate from the worker's compensation board showing that such contractor has complied with section 5 of this chapter, IC 22-3-5-1, and IC 22-3-5-2, shall be liable to the same extent as the contractor for compensation, physician's fees, hospital fees, nurse's charges, and burial expenses on account of the injury or death of any employee of such contractor, due to an accident arising out of and in the course of the performance of the work covered by such contract.

     (c) Any contractor who shall sublet any contract for the performance of any work, to a subcontractor subject to the compensation provisions of IC 22-3-2 through IC 22-3-6, without obtaining a certificate from the worker's compensation board showing that such subcontractor has complied with section 5 of this chapter, IC 22-3-5-1, and IC 22-3-5-2, shall be liable to the same extent as such subcontractor for the payment of compensation, physician's fees, hospital fees, nurse's charges, and burial expenses on account of the injury or death of any employee of such subcontractor due to an accident arising out of and in the course of the performance of the work covered by such subcontract.

     (d) The state, any political division thereof, any municipal corporation, any corporation, limited liability company, partnership, person, or contractor paying compensation, physician's fees, hospital fees, nurse's charges, or burial expenses under this section may recover the amount paid or to be paid from any person who, independently of such provisions, would have been liable for the payment thereof and may, in addition, recover the litigation expenses and attorney's fees incurred in the action before the worker's compensation board as well as the litigation expenses and attorney's fees incurred in an action to collect the compensation, medical expenses, and burial expenses.

     (e) Every claim filed with the worker's compensation board under this section shall be instituted against all parties liable for payment. The worker's compensation board, in an award under subsection (b), shall fix the order in which said parties shall be exhausted, beginning with the immediate employer, and, in an award under subsection (c), shall determine whether the subcontractor has the financial ability to pay the compensation and medical expenses when due and, if not, shall order the contractor to pay the compensation and medical expenses.

Formerly: Acts 1929, c.172, s.14; Acts 1947, c.162, s.1. As amended by P.L.28-1988, SEC.24; P.L.8-1993, SEC.280; P.L.258-1997(ss), SEC.2; P.L.202-2001, SEC.2; P.L.201-2005, SEC.3.

 

Notes of Decisions
Cited in 15 cases (1 in the last 5 years), 1984–2021 · leading case: Everett Cash Mut. Ins. Co. v. Taylor, 904 N.E.2d 276 (Ind. Ct. App. 2009).
Everett Cash Mut. Ins. Co. v. Taylor, 904 N.E.2d 276 (Ind. Ct. App. 2009). · cites it 31× “person, contracting for the performance of any work exceeding one thousand dollars ($1,000) in value by a contractor subject to the compensation provisions of IC 22-3-2 through IC 22-3-6, without exacting from such contractor a certificate from the worker's compensation board…”
Hood's Gardens, Inc. v. Jason Young, Craig Meade d/b/a Disc. Tree Excavation a/k/a D & E Tree Extraction, 976 N.E.2d 80 (Ind. Ct. App. 2012). · cites it 10× “[HG] has no duty to pay worker’s compensation benefits on behalf of [Young] and is not liable for the injuries of [Young] under Ind.Code § 22-3-2-14 because the value of the work performed by [Young] did not exceed One Thousand Dollars ($,1000).”
Everett Cash Mut. Ins. Co. v. Taylor, 926 N.E.2d 1008 (Ind. 2010). · cites it 6× “§ 22-3-2-14(a)(1). 2 . We need not address whether Everett Cash is estopped from relying on the disputed ex *1011 clusion because we find that the exclusion does not apply in this instance.”
Howard v. U.S. Signcrafters, 811 N.E.2d 479 (Ind. Ct. App. 2004). · cites it 6× “Whether the Board erred when it did not address whether Howard was eligible for benefits under Indiana Code section 22-3-2-14. We affirm. Facts and Procedural History Howard operated a sign business under the name Custom Signs.”
Washington Metro. Area Transit Auth. v. Johnson, 467 U.S. 925 (1984). · cites it 2× “§ 48-116 (1978); Ind. Code § 22-3-2-14 (1982). Under these regimes, it might make sense to adopt the Court of Appeals' view that tort immunity should extend only to those general contractors that secure compensation after a subcontractor defaults on its obligation.”
Rausch v. Reinhold, 716 N.E.2d 993 (Ind. Ct. App. 1999). · cites it 2× “DuHadway failed to exact certificates of insurance from its subcontractors showing compliance with the Worker’s Compensation Act (‘WCA”) as required by Ind.Code § 22-3-2-14(b) (1988). IC 22-3-2-14(b) provides that a contractor who fails to exact a certifícate of insurance is…”
Lackey v. Duhadway Co., Inc., 560 N.E.2d 671 (Ind. Ct. App. 1990). · cites it 3× “CODE § 22-3-2-14 (1988 Ed.) reads in pertinent part: "(b) Any principal contractor, intermediate contractor, or subcontractor, who shall sublet any contract for the performance of any work, to a subcontractor subject to the compensation provisions of IC 22-8-2 through IC 22-8-6,…”
Travelers Ins. Co. v. R.B. Carriers, Inc., 613 N.E.2d 440 (Ind. Ct. App. 1993). · cites it 6× “Travelers refers to Part Five of the insurance policy, which contemplates I.C. § 22-3-2-14(a) Hability when it refers to charging premiums for "(alll other persons engaged in work that could make us liable under Part One (Workers Compensation insurance) of this policy," but…”
Jason Young v. Hood's Gardens, Inc., 2 N.E.3d 724 (Ind. Ct. App. 2013). · cites it 8× “Code Section 22-3-2-14(b) Young also contends that the trial court erred when it granted summary judgment.”
J&B West Enter. v. Am. Interstate Ins. Co. (N.D. Ind. 2021). · cites it 12× “See Ind. Code § 22-3-2-14 . Moreover, J&B West’s workers’ compensation insurance carrier—American Interstate—would also be liable for the work-related injury or death of any employee of a J&B West subcontractor.”
Leo Kahn v. Fletcher Horn d/b/a Hartwood Architectural Antiques & Perry Glancy (mem. dec.) (Ind. Ct. App. 2015). · cites it 20× “Ind. Code § 22-3-2-14 (b). Thus, when a “person” hires a contractor to perform work exceeding $1,000 in value, that person must verify that that contractor carries worker’s compensation insurance for an injury to the contractor’s employee, otherwise the person who hired the…”
Jason Young v. Hood's Gardens, Inc. (Ind. 2015). · cites it 12× “Ind. Code § 22-3-2-14 (b) (emphasis added).”
— Ind. Code § 22-3-2-14(a) — 2 cases
Travelers Ins. Co. v. R.B. Carriers, Inc., 613 N.E.2d 440 (Ind. Ct. App. 1993). “Travelers refers to Part Five of the insurance policy, which contemplates I.C. § 22-3-2-14(a) Hability when it refers to charging premiums for "(alll other persons engaged in work that could make us liable under Part One (Workers Compensation insurance) of this policy," but…”
Leo Kahn v. Fletcher Horn d/b/a Hartwood Architectural Antiques & Perry Glancy (mem. dec.) (Ind. Ct. App. 2015). “Ind. Code § 22-3-2-14 (b). Thus, when a “person” hires a contractor to perform work exceeding $1,000 in value, that person must verify that that contractor carries worker’s compensation insurance for an injury to the contractor’s employee, otherwise the person who hired the…”
— Ind. Code § 22-3-2-14(a)(1) — 2 cases
Everett Cash Mut. Ins. Co. v. Taylor, 926 N.E.2d 1008 (Ind. 2010). “§ 22-3-2-14(a)(1). 2 . We need not address whether Everett Cash is estopped from relying on the disputed ex *1011 clusion because we find that the exclusion does not apply in this instance.”
Everett Cash Mut. Ins. Co. v. Taylor, 904 N.E.2d 276 (Ind. Ct. App. 2009). “person, contracting for the performance of any work exceeding one thousand dollars ($1,000) in value by a contractor subject to the compensation provisions of IC 22-3-2 through IC 22-3-6, without exacting from such contractor a certificate from the worker's compensation board…”
— Ind. Code § 22-3-2-14(b) — 9 cases
Hood's Gardens, Inc. v. Jason Young, Craig Meade d/b/a Disc. Tree Excavation a/k/a D & E Tree Extraction, 976 N.E.2d 80 (Ind. Ct. App. 2012). “[HG] has no duty to pay worker’s compensation benefits on behalf of [Young] and is not liable for the injuries of [Young] under Ind.Code § 22-3-2-14 because the value of the work performed by [Young] did not exceed One Thousand Dollars ($,1000).”
Everett Cash Mut. Ins. Co. v. Taylor, 926 N.E.2d 1008 (Ind. 2010). “§ 22-3-2-14(a)(1). 2 . We need not address whether Everett Cash is estopped from relying on the disputed ex *1011 clusion because we find that the exclusion does not apply in this instance.”
Rausch v. Reinhold, 716 N.E.2d 993 (Ind. Ct. App. 1999). “DuHadway failed to exact certificates of insurance from its subcontractors showing compliance with the Worker’s Compensation Act (‘WCA”) as required by Ind.Code § 22-3-2-14(b) (1988). IC 22-3-2-14(b) provides that a contractor who fails to exact a certifícate of insurance is…”
Everett Cash Mut. Ins. Co. v. Taylor, 904 N.E.2d 276 (Ind. Ct. App. 2009). “person, contracting for the performance of any work exceeding one thousand dollars ($1,000) in value by a contractor subject to the compensation provisions of IC 22-3-2 through IC 22-3-6, without exacting from such contractor a certificate from the worker's compensation board…”
Lackey v. Duhadway Co., Inc., 560 N.E.2d 671 (Ind. Ct. App. 1990). “CODE § 22-3-2-14 (1988 Ed.) reads in pertinent part: "(b) Any principal contractor, intermediate contractor, or subcontractor, who shall sublet any contract for the performance of any work, to a subcontractor subject to the compensation provisions of IC 22-8-2 through IC 22-8-6,…”
— Ind. Code § 22-3-2-14(c) — 2 cases
GRADEX, INC. v. Arbuckle, 903 N.E.2d 969 (Ind. Ct. App. 2009).
J&B West Enter. v. Am. Interstate Ins. Co. (N.D. Ind. 2021). “See Ind. Code § 22-3-2-14 . Moreover, J&B West’s workers’ compensation insurance carrier—American Interstate—would also be liable for the work-related injury or death of any employee of a J&B West subcontractor.”
— Ind. Code § 22-3-2-14(e) — 2 cases
Everett Cash Mut. Ins. Co. v. Taylor, 926 N.E.2d 1008 (Ind. 2010). “§ 22-3-2-14(a)(1). 2 . We need not address whether Everett Cash is estopped from relying on the disputed ex *1011 clusion because we find that the exclusion does not apply in this instance.”
Everett Cash Mut. Ins. Co. v. Taylor, 904 N.E.2d 276 (Ind. Ct. App. 2009). “person, contracting for the performance of any work exceeding one thousand dollars ($1,000) in value by a contractor subject to the compensation provisions of IC 22-3-2 through IC 22-3-6, without exacting from such contractor a certificate from the worker's compensation board…”
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