Indiana Code

Ind. Code § 22-4-15-4 (2026)

Retirement; annuities; Social Security

✓ current as of May 2026
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     Sec. 4. (a) An individual shall be ineligible for waiting period or benefit rights for any week with respect to which the individual receives, is receiving, or has received payments equal to or exceeding the individual's weekly benefit amount in the form of:

(1) deductible income as defined and applied in IC 22-4-5-1 and IC 22-4-5-2; or

(2) any pension, retirement or annuity payments, under any plan of an employer whereby the employer contributes all of the money. The following apply to a disqualification under this subdivision:

(A) The disqualification shall apply only if some or all of the benefits otherwise payable:

(i) are chargeable to the experience or reimbursable account of such employer; or

(ii) would have been chargeable except for the application of this chapter.

(B) Notwithstanding clause (A), the disqualification does not apply to a distribution from a pension, retirement, or annuity plan of an employer when an individual uses the distribution to satisfy a severe financial hardship resulting from an unforeseeable emergency that is the result of events beyond the individual's control.

(C) Federal old age, survivors, and disability insurance benefits are not considered payments under a plan of an employer whereby the employer maintains the plan or contributes a portion or all of the money to the extent required by federal law.

     (b) If the payments described in subsection (a) are less than an individual's weekly benefit amount an otherwise eligible individual shall not be ineligible and shall be entitled to receive for such week benefits reduced by the amount of such payments.

     (c) This section does not preclude an individual from delaying a claim to pension, retirement, or annuity payments until the individual has received the benefits to which the individual would otherwise be eligible under this chapter. Weekly benefits received before the date the individual elects to retire shall not be reduced by any pension, retirement, or annuity payments received on or after the date the individual elects to retire.

Formerly: Acts 1947, c.208, s.1505; Acts 1953, c.177, s.17; Acts 1967, c.310, s.20; Acts 1971, P.L.355, SEC.38. As amended by Acts 1981, P.L.209, SEC.9; P.L.3-1998, SEC.1; P.L.290-2001, SEC.9; P.L.2-2011, SEC.14; P.L.85-2023, SEC.4.

 

Notes of Decisions
Cited in 7 cases, 1979–2014 · leading case: Peare v. McFarland, 577 F. Supp. 791 (N.D. Ind. 1984).
Peare v. McFarland, 577 F. Supp. 791 (N.D. Ind. 1984). · cites it 11× “The state of Indiana has adopted an interpretation of its unemployment law offset provision, Indiana Code, § 22-4-15-4, that is consistent with that of the Secretary of Labor.”
Briggs v. Review Bd. of the Indiana Dep't of Workforce Dev., 648 N.E.2d 1225 (Ind. Ct. App. 1995). · cites it 4× “CODE § 22-4-15-4(a). If such other income is less than the weekly benefit amount, the employee is entitled to receive benefits for that week reduced by the amount of that income.”
Lincoln Nat'l Bank v. Review Bd. of Indiana Emp. Sec. Div., 446 N.E.2d 1337 (Ind. Ct. App. 1983). “Both the Deputy and Appeals Referee determined that pursuant to Ind.Code 22-4-15-4(a)(2) (1982) [hereinafter referred to as the pension statute], Kocehlinger was receiving prorated weekly pension income in excess of his weekly unemployment benefit amount.”
Aaron v. Review Bd. of the Indiana Dep't of Workforce Dev., 726 N.E.2d 880 (Ind. Ct. App. 2000). · cites it 2× “Ind.Code Ann. § 22-4-15-4 (West Supp. 1999) provides that employees are not entitled to unemployment compensation benefits for weeks when the employees receive "payments equal to or exceeding .”
Tokheim Corp. v. Review Bd. of the Indiana Emp. Sec. Div., 440 N.E.2d 1141 (Ind. Ct. App. 1982). “Code 22-4-5-1 and 2, and Ind. Code 22-4-15-4. The Review Board drew this conclusion from the fact that Claimants did not receive any payments from Tokheim during the holiday period.”
Fields v. Review Bd. of the Indiana Emp. Sec. Div., 385 N.E.2d 1168 (Ind. Ct. App. 1979). · cites it 9× “He claims the Board: (1) abused its discretion and denied him due process of law by hearing the director’s appeal; (2) violated federal law by denying the payments of benefits “when due”; and (3) erred in denying unemployment compensation benefits by incorrectly construing his…”
Stephen M. Coil v. Review Bd. of the Indiana Deparment of Workforce Dev., Int'l Truck & Engine Grp., Talx UCExpress, Inc. (Ind. Ct. App. 2014). · cites it 7× “In the present case, the Board determined that the lump-sum payment received by Coil through the Agreement was severance or dismissal pay allocable from the week ending December 22, 2012 through the week ending March 9, 2013, and therefore, Coil would be ineligible for benefits…”
— Ind. Code § 22-4-15-4(a) — 2 cases
Briggs v. Review Bd. of the Indiana Dep't of Workforce Dev., 648 N.E.2d 1225 (Ind. Ct. App. 1995). “CODE § 22-4-15-4(a). If such other income is less than the weekly benefit amount, the employee is entitled to receive benefits for that week reduced by the amount of that income.”
Stephen M. Coil v. Review Bd. of the Indiana Deparment of Workforce Dev., Int'l Truck & Engine Grp., Talx UCExpress, Inc. (Ind. Ct. App. 2014). “In the present case, the Board determined that the lump-sum payment received by Coil through the Agreement was severance or dismissal pay allocable from the week ending December 22, 2012 through the week ending March 9, 2013, and therefore, Coil would be ineligible for benefits…”
— Ind. Code § 22-4-15-4(a)(2) — 2 cases
Peare v. McFarland, 577 F. Supp. 791 (N.D. Ind. 1984). “The state of Indiana has adopted an interpretation of its unemployment law offset provision, Indiana Code, § 22-4-15-4, that is consistent with that of the Secretary of Labor.”
Lincoln Nat'l Bank v. Review Bd. of Indiana Emp. Sec. Div., 446 N.E.2d 1337 (Ind. Ct. App. 1983). “Both the Deputy and Appeals Referee determined that pursuant to Ind.Code 22-4-15-4(a)(2) (1982) [hereinafter referred to as the pension statute], Kocehlinger was receiving prorated weekly pension income in excess of his weekly unemployment benefit amount.”
— Ind. Code § 22-4-15-4(b) — 1 case
Briggs v. Review Bd. of the Indiana Dep't of Workforce Dev., 648 N.E.2d 1225 (Ind. Ct. App. 1995). “CODE § 22-4-15-4(a). If such other income is less than the weekly benefit amount, the employee is entitled to receive benefits for that week reduced by the amount of that income.”
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