Ind. Code » Title 22
Indiana Code

Ind. Code § 22-4-5-2 (2026)

Specific items deductible

✓ current as of May 2026
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     Sec. 2. (a) Payments in lieu of a vacation awarded to an employee by an employing unit shall be considered as deductible income in and with respect to the week in which the vacation occurs.

     (b) The 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 is made immediately following the date of separation, and an individual receiving such payments shall not be deemed unemployed with respect to a week during which such allocated deductible income equals or exceeds the weekly benefit amount of the individual's claim.

     (c) Pay for:

(1) idle time;

(2) sick pay;

(3) traveling expenses granted to an individual by an employing unit and not fully accounted for by such individual;

(4) earnings from self-employment;

(5) awards by the National Labor Relations Board of additional pay, back pay, or for loss of employment;

(6) payments made under an agreement entered into by an employer, a union, and the National Labor Relations Board; or

(7) payments to an employee by an employing unit made pursuant to the terms and provisions of the Fair Labor Standards Act;

shall be deemed to constitute deductible income with respect to the week or weeks for which such payments are made. However, if payments made under subdivision (5) or (6) are not, by the terms of the order or agreement under which the payments are made, allocated to any designated week or weeks, then, and in such cases, such payments shall be considered as deductible income in and with respect to the week in which the same is actually paid.

     (d) Payment of vacation pay shall be deemed deductible income with respect to the week or weeks falling within such vacation period for which vacation payment is made.

Formerly: Acts 1947, c.208, s.502; Acts 1953, c.177, s.11; Acts 1967, c.310, s.8; Acts 1971, P.L.355, SEC.10. As amended by Acts 1981, P.L.209, SEC.4; P.L.20-1986, SEC.4; P.L.121-2014, SEC.9; P.L.85-2023, SEC.2; P.L.9-2024, SEC.439.

 

Notes of Decisions
Cited in 6 cases, 1994–2014 · leading case: Aaron v. Review Bd. of the Indiana Dep't of Workforce Dev., 726 N.E.2d 880 (Ind. Ct. App. 2000).
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Aaron v. Review Bd. of the Indiana Dep't of Workforce Dev., 726 N.E.2d 880 (Ind. Ct. App. 2000). · cites it 18× “See IC § 22-4-5-2. “Unemployment compensation benefits are calculated according to a statutory formula to arrive at a ‘weekly benefit amount,’ which is defined as the ‘amount of benefits an eligible individual would be entitled to receive for a particular week of total…”
Briggs v. Review Bd. of the Indiana Dep't of Workforce Dev., 648 N.E.2d 1225 (Ind. Ct. App. 1995). · cites it 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 pay period in which…”
Willett v. Review Bd. of the Indiana Dep't of Emp. & Training Servs., 632 N.E.2d 736 (Ind. Ct. App. 1994). “§ 22-4-5-2(a). In other words, a claimant is ineligible for unemployment compensation during any week in which his allocated deductible income is as high or higher than his benefit amount.”
Kitchen v. Emp. Sec. Bd. of Review, 9 P.3d 575 (Kan. Ct. App. 2000). · cites it 4× “The Indiana employment security statutes, Ind. Code § 22-4-5-2 (1991), specify when to attribute some categories of income deductible from unemployment compensation benefits.”
Kitchen v. Emp. Sec. Bd. of Review, 9 P.3d 575 (Kan. Ct. App. 2000). · cites it 4× “The Indiana employment security statutes, Ind. Code § 22-4-5-2 (1991), specify when to attribute some categories of income deductible from unemployment compensation benefits.”
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 8× “Indiana Code section 22-4-5-2 sets 11 Coil was not the only one who appealed the denial of unemployment benefits caused by payment under the Agreement.”
— Ind. Code § 22-4-5-2(a) — 3 cases
Willett v. Review Bd. of the Indiana Dep't of Emp. & Training Servs., 632 N.E.2d 736 (Ind. Ct. App. 1994). “§ 22-4-5-2(a). In other words, a claimant is ineligible for unemployment compensation during any week in which his allocated deductible income is as high or higher than his benefit amount.”
Aaron v. Review Bd. of the Indiana Dep't of Workforce Dev., 726 N.E.2d 880 (Ind. Ct. App. 2000). “See IC § 22-4-5-2. “Unemployment compensation benefits are calculated according to a statutory formula to arrive at a ‘weekly benefit amount,’ which is defined as the ‘amount of benefits an eligible individual would be entitled to receive for a particular week of total…”
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). “Indiana Code section 22-4-5-2 sets 11 Coil was not the only one who appealed the denial of unemployment benefits caused by payment under the Agreement.”
— Ind. Code § 22-4-5-2(b) — 1 case
Briggs v. Review Bd. of the Indiana Dep't of Workforce Dev., 648 N.E.2d 1225 (Ind. Ct. App. 1995). “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 pay period in which…”
— Ind. Code § 22-4-5-2(c) — 1 case
Aaron v. Review Bd. of the Indiana Dep't of Workforce Dev., 726 N.E.2d 880 (Ind. Ct. App. 2000). “See IC § 22-4-5-2. “Unemployment compensation benefits are calculated according to a statutory formula to arrive at a ‘weekly benefit amount,’ which is defined as the ‘amount of benefits an eligible individual would be entitled to receive for a particular week of total…”
— Ind. Code § 22-4-5-2(e) — 1 case
Aaron v. Review Bd. of the Indiana Dep't of Workforce Dev., 726 N.E.2d 880 (Ind. Ct. App. 2000). “See IC § 22-4-5-2. “Unemployment compensation benefits are calculated according to a statutory formula to arrive at a ‘weekly benefit amount,’ which is defined as the ‘amount of benefits an eligible individual would be entitled to receive for a particular week of total…”
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