Sec. 1. (a) "Deductible income" wherever used in this
article, means income deductible from the weekly benefit amount of an
individual in any week, and shall include, but shall not be limited to,
any of the following:
(1) Remuneration for services from employing units, whether or
not such remuneration is subject to contribution under this article,
except as provided in subsection (c).
(2) Dismissal pay or severance pay, including:
(A) money that an employer pays to a dismissed employee to
compensate the employee for income lost due to
unemployment; and
(B) remuneration paid to a dismissed employee under a
separation agreement.
(3) Vacation pay.
(4) Pay for idle time.
(5) Sick pay.
(6) Traveling expenses granted to an individual by an employing
unit and not fully accounted for by such individual.
(7) Net earnings from self-employment.
(8) Payments in lieu of compensation for services.
(9) Awards by the National Labor Relations Board of additional
pay, back pay, or for loss of employment, or any such payments
made under an agreement entered into by an employer, a union,
and the National Labor Relations Board.
(10) Payments made to an individual by an employing unit
pursuant to the terms of the Fair Labor Standards Act (Federal
Wage and Hour Law, 29 U.S.C. 201 et seq.).
(b) Deductible income shall not include one hundred dollars ($100)
of remuneration paid or payable to an individual with respect to any
week.
(c) For the purpose of deductible income only, remuneration for
services from employing units does not include holiday pay, bonuses,
gifts, or prizes awarded to an employee by an employing unit.
(d) Deductible income does not include a supplemental
unemployment insurance benefit made under a valid negotiated
contract or agreement.
(e) Deductible income does not include any payments made to an
individual by a court system under a summons for jury service.
Formerly: Acts 1947, c.208, s.501; Acts 1953, c.177, s.10; Acts
1957, c.299, s.16; Acts 1967, c.310, s.7. As amended by P.L.227-1983,
SEC.2; P.L.20-1986, SEC.3; P.L.138-2008, SEC.2; P.L.110-2010,
SEC.24; P.L.2-2011, SEC.5; P.L.85-2023, SEC.1.
Notes of Decisions
Green Ridge Mining, Inc. v. Indiana Unemployment Ins. Bd., 541 N.E.2d 550 (Ind. Ct. App. 1989).
· cites it 8× “ISSUE While Green Ridge raises several issues on appeal we find the following issue to be dispositive: Did the $15,000 payment made to Kraus by Green Ridge pursuant to the July 9th agreement constitute deductible income under I.C. § 22-4-5-1? DISCUSSION AND DECISION Green Ridge…”
Willett v. Review Bd. of the Indiana Dep't of Emp. & Training Servs., 632 N.E.2d 736 (Ind. Ct. App. 1994).
· cites it 2× “IC. § 22-4-5-1(a). When the payment of deductible income is made in a lump sum, "Itlhe payment of accrued vacation pay, dismissal pay, or severance pay to an individual separated from employment by an employing unit shall be allocated to the period of time for which such payment…”
Aaron v. Review Bd. of the Indiana Dep't of Workforce Dev., 726 N.E.2d 880 (Ind. Ct. App. 2000).
· cites it 4× “According to the Review Board, the special payments are deductible from the Employees’ unemployment compensation benefits in the week of July 10, 1998 when the payments would have been paid if not for the strike and layoffs.”
S.A. v. Review Bd. of the Indiana Dep't of Workforce Dev., 936 N.E.2d 336 (Ind. Ct. App. 2010).
· cites it 2× “originally accepted compensation in connection with a layoff, and therefore was eligible for benefits, although the compensation from her employer would be deducted from her benefits, pursuant to Indiana Code Section 22-4-5-1. She later elected to retire and now fits within the…”
Equal Emp. Opportunity Comm'n v. Corinth, Inc., 824 F. Supp. 1302 (N.D. Ind. 1993).
· cites it 2× “, it is the holding of this Court that the $1,336 received in unemployment benefits by Amy Alexander will not be deducted from her award of back-pay.”
Briggs v. Review Bd. of the Indiana Dep't of Workforce Dev., 648 N.E.2d 1225 (Ind. Ct. App. 1995).
“CODE § 22-4-5-1(a)(5). Subsection (b) of Indiana Code § 22-4-5-2 (the "deductible income statute") prescribes the method for determining the particular week to which holiday pay shall apply as deductible income: Holiday pay which is paid not later than the normal pay day for the…”
Fields v. Review Bd. of the Indiana Emp. Sec. Div., 385 N.E.2d 1168 (Ind. Ct. App. 1979).
· cites it 2× “An individual is ineligible for unemployment compensation benefits if (a) he is receiving deductible income, with deductible income being defined in Ind.Code §§ 22-4-5-1 to -2; or (b) he is receiving a pension retirement or annuity payment of which the employer contributes a…”
Indiana & Michigan Elec. Co. v. Review Bd. of the Indiana Emp. Sec. Div., 316 N.E.2d 448 (Ind. Ct. App. 1974).
“But both the decision and the appellees’ brief give the impression that the Board believed that what claimant received under the layoff allowance plan was actually “sick pay”, which is expressly made “deductible income” by §§ 22-4-5-1 and 22-4-5-2, quoted above. That impression…”
— Ind. Code § 22-4-5-1(a) — 1 case
Willett v. Review Bd. of the Indiana Dep't of Emp. & Training Servs., 632 N.E.2d 736 (Ind. Ct. App. 1994).
“IC. § 22-4-5-1(a). When the payment of deductible income is made in a lump sum, "Itlhe payment of accrued vacation pay, dismissal pay, or severance pay to an individual separated from employment by an employing unit shall be allocated to the period of time for which such payment…”
— Ind. Code § 22-4-5-1(a)(10) — 1 case
— Ind. Code § 22-4-5-1(a)(5) — 1 case
Briggs v. Review Bd. of the Indiana Dep't of Workforce Dev., 648 N.E.2d 1225 (Ind. Ct. App. 1995).
“CODE § 22-4-5-1(a)(5). Subsection (b) of Indiana Code § 22-4-5-2 (the "deductible income statute") prescribes the method for determining the particular week to which holiday pay shall apply as deductible income: Holiday pay which is paid not later than the normal pay day for the…”
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