Indiana Code

Ind. Code § 22-4-4-2 (2026)

Definitions; wages

✓ current as of May 2026

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Sec. 2. (a) Except as otherwise provided in this section, "wages" means all remuneration as defined in section 1 of this chapter paid to an individual by an employer, remuneration received as tips or gratuities in accordance with Sections 3301 and 3102 et seq. of the Internal Revenue Code, and includes all remuneration considered as wages under Sections 3301 and 3102 et seq. of the Internal Revenue Code. However, the term shall not include any amounts paid as compensation for services specifically excluded by IC 22-4-8-3 or IC 22-4-8-3.5 from the definition of employment as defined in IC 22-4-8-1 and IC 22-4-8-2. The term shall include, but not be limited to, any payments made by an employer to an employee or former employee, under order of the National Labor Relations Board, or a successor thereto, or agency named to perform the duties thereof, as additional pay, back pay, or for loss of employment, or any such payments made in accordance with an agreement made and entered into by an employer, a union, and the National Labor Relations Board.

(b) For the purpose of determining wages subject to contribution, the taxable wage base is no higher than nine thousand five hundred dollars ($9,500) paid in a calendar year to an individual by an employer or the employer's predecessor for employment during a calendar year that begins after December 31, 2010. For the purposes of this subsection, the term "employment" shall include service constituting employment under any employment security law of any state or of the federal government. However, nothing in this subsection shall be taken as an approval or disapproval of any related federal legislation.

(1) The amount of any payment (including any amount paid by an employer for insurance or annuities or into a fund to provide for any such payment) made to, or on behalf of, an individual or any of the individual's dependents under a plan or system established by an employer which makes provision generally for individuals performing service for it (or for such individuals generally and their dependents) or for a class or classes of such individuals (or for a class or classes of such individuals and their dependents) on account of:

(A) retirement;

(B) sickness or accident disability, and in the case of payments made to an employee or any dependents, this clause shall exclude from the term "wages" only payments that are received under a worker's compensation or occupational diseases compensation law;

(D) death.

(2) The amount of any payment made by an employer to an individual performing service for it (including any amount paid by an employer for insurance or annuities or into a fund to provide for any such payment) on account of retirement.

(3) The amount of any payment on account of sickness or accident disability, or medical or hospitalization expenses in connection with sickness or accident disability made by an employer to, or on behalf of, an individual performing services for it and after the expiration of six (6) calendar months following the last calendar month in which the individual performed services for such employer.

(4) The amount of any payment made by an employer to, or on behalf of, an individual performing services for it or to the individual's beneficiary:

(A) from or to a trust exempt from tax under Section 401(a) of the Internal Revenue Code at the time of such payment unless such payment is made to an individual performing services for the trust as remuneration for such services and not as a beneficiary of the trust; or

(B) under or to an annuity plan which, at the time of such payments, meets the requirements of Section 401(a)(3), 401(a)(4), 401(a)(5), and 401(a)(6) of the Internal Revenue Code.

(5) Remuneration paid in any medium other than cash to an individual for service not in the course of the employer's trade or business.

(6) The amount of any payment (other than vacation or sick pay) made to an individual after the month in which the individual attains the age of sixty-five (65) if the individual did not perform services for the employer in the period for which such payment is made.

(7) The payment by an employer (without deduction from the remuneration of the employee) of the tax imposed upon an employee under Sections 3101 et seq. of the Internal Revenue Code (Federal Insurance Contributions Act).

Formerly: Acts 1947, c.208, s.402; Acts 1951, c.295, s.2; Acts 1957, c.299, s.12; Acts 1967, c.310, s.5; Acts 1971, P.L.355, SEC.8. As amended by Acts 1977, P.L.262, SEC.8; P.L.227-1983, SEC.1; P.L.20-1986, SEC.2; P.L.2-1987, SEC.28; P.L.21-1995, SEC.65; P.L.98-2005, SEC.1; P.L.175-2009, SEC.4; P.L.110-2010, SEC.23; P.L.66-2018, SEC.1; P.L.122-2019, SEC.9.

Notes of Decisions

Cited in 5 cases, 1980–2020 · leading case: Design Indus., Inc. v. Cassano, 776 N.E.2d 398 (Ind. Ct. App. 2002).

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Design Indus., Inc. v. Cassano, 776 N.E.2d 398 (Ind. Ct. App. 2002). · cites it 8× “§ 22-2-9-1(b) and another section of the Employment Security Act, Ind.Code § 22-4-4-2 [4] included commissions within definition).”

Circle Health Partners, Inc. v. Unemployment Ins. Appeals of the Indiana Dep't of Workforce Dev., 47 N.E.3d 1239 (Ind. Ct. App. 2015). · cites it 2× “, (“CHP”) appeals the decision of the Liability Administrative Law Judge (“LALJ”) that certain workers were employees of CHP, rather than independent contractors, such that CHP’s payments to those workers were “wages” as defined in Ind.Code § 22-4-4-2 for.which CHP was liable to…”

Puckett v. Review Bd. of the Indiana Emp. Sec. Div., 413 N.E.2d 295 (Ind. Ct. App. 1980). “Puckett nonetheless argues the money received was not “wages” as defined by Ind. Code 22-4-4-2. TRA benefits are available to those workers separated from adversely affected employment for any “week of unemployment.”

M.A. v. Review Bd. of the Indiana Dep't of Workforce Dev. (Ind. Ct. App. 2020). · cites it 2× “Ind. Code § 22-4-4-2 (c)(1)(B) specifically excludes from the definition of wages any payments that are received under Worker’s [C]ompensation or occupational disease compensation law.”

T.W. v. Review Bd. of the Indiana Dep't of Workforce Dev., 952 N.E.2d 312 (Ind. Ct. App. 2011). · cites it 2× “"Remuneration” means "all compensation for personal services, including but not limited to commissions, bonuses, dismissal pay, vacation pay, sick pay (subject to the provisions of [Indiana Code Section 22-4-4-2(b)(2) ]) payments in lieu of compensation for services, and cash…”

— Ind. Code § 22-4-4-2(b)(2) — 1 case

T.W. v. Review Bd. of the Indiana Dep't of Workforce Dev., 952 N.E.2d 312 (Ind. Ct. App. 2011). “"Remuneration” means "all compensation for personal services, including but not limited to commissions, bonuses, dismissal pay, vacation pay, sick pay (subject to the provisions of [Indiana Code Section 22-4-4-2(b)(2) ]) payments in lieu of compensation for services, and cash…”

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