Indiana Code

Ind. Code § 22-4-7-2 (2026)

"Employer" further defined

✓ current as of May 2026

Find cases: SyfertCases citing this section JustiaInd. Code CornellLII Search CasesGoogle Scholar

Sec. 2. "Employer" also means the following:

(a) Any employing unit whether or not an employing unit at the time of the acquisition which acquires the organization, trade, or business within this state of another which at the time of the acquisition is an employer subject to this article, and any employing unit whether or not an employing unit at the time of the acquisition which acquires substantially all the assets within this state of the employer used in or in connection with the operation of the trade or business, if the acquisition of substantially all the assets of the trade or business results in or is used in the operation or continuance of an organization, trade, or business.

(b) Any employing unit (whether or not an employing unit at the time of acquisition) which acquires a distinct and segregable portion of the organization, trade, or business within this state of another employing unit which at the time of the acquisition is an employer subject to this article.

(c) Any employing unit which, having become an employer under section 1, 2(a), 2(b), 2(d), 2(f), or 2(h) of this chapter, has not ceased to be an employer by compliance with the provisions of IC 22-4-9-2 and IC 22-4-9-3.

(d) For the effective period of its election pursuant to IC 22-4-9-4 or IC 22-4-9-5, any other employing unit which has elected to become fully subject to this article.

(e) Any employing unit for which service in employment as defined in IC 22-4-8-2(l) is performed. In determining whether an employing unit for which service other than agricultural labor is also performed is an employer under sections 1 or 2 of this chapter, the wages earned or the employment of an employee performing service in agricultural labor may not be taken into account. If an employing unit is determined an employer of agricultural labor, the employing unit shall be determined an employer for the purposes of section 1 of this chapter.

(f) Any employing unit that is subject to tax under the Federal Unemployment Tax Act and is not an employer under any other section of this chapter, is an Indiana employer if required to be an Indiana employer to qualify for full Federal Unemployment Tax Act credit.

(g) Any employing unit for which service in employment, as defined in IC 22-4-8-2(i) or IC 22-4-8-2(i)(1), is performed.

(h) Any employing unit for which service in employment, as defined in IC 22-4-8-2(j), is performed.

(i) Any employing unit for which service in employment as defined in IC 22-4-8-2(m) is performed. In determining whether an employing unit for which service other than domestic service is also performed is an employer under sections 1 or 2 of this chapter, the wages earned or the employment of an employee performing domestic service may not be taken into account.

Formerly: Acts 1947, c.208, s.702; Acts 1951, c.295, s.3; Acts 1967, c.310, s.10; Acts 1971, P.L.355, SEC.12. As amended by Acts 1977, P.L.262, SEC.12; P.L.108-2006, SEC.5; P.L.122-2019, SEC.15.

Notes of Decisions

Cited in 8 cases, 1994–2017 · leading case: Ashlin Transp. Servs., Inc. v. Indiana Unemployment Ins. Bd., 637 N.E.2d 162 (Ind. Ct. App. 1994).

Sort: Relevance Newest Treatment

Ashlin Transp. Servs., Inc. v. Indiana Unemployment Ins. Bd., 637 N.E.2d 162 (Ind. Ct. App. 1994). · cites it 4× “In Mason , we discussed successor employer status in the context of a partial acquisition under the prior version of Indiana Code § 22-4-7-2 containing similar language.”

UTLX Mfg., Inc. v. Unemployment Ins. Appeals of the Indiana Dep't of Workforce Dev., 906 N.E.2d 889 (Ind. Ct. App. 2009). · cites it 6× “Under Indiana Code section 22-4-7-2(a), an "employer" is any "employing unit" that "acquires the organization, trade, or business within this state of another" employer and any employing unit "which acquires substantially all the assets within this state of" an employer "if the…”

Indianapolis Concrete, Inc. v. Unemployment Ins. Appeals of the Indiana Dep't of Workforce Dev., 900 N.E.2d 48 (Ind. Ct. App. 2009). · cites it 2× “Ind.Code § 22-4-7-2(a) defines an "employer" as: Any employing unit whether or not an employing unit at the time of the acquisition which acquires the organization, trade, or business within this state of another which at the time of such aequi-sition is an employer subject to…”

D & D NAPA, Inc. v. Unemployment Ins. Appeals of the Indiana Dep't of Workforce Dev., 44 N.E.3d 67 (Ind. Ct. App. 2015). · cites it 4× “” Ind. Code § 22-4-7-2 (b). [26] Ind.Code § 22-4-10-6 governs successor employers, and subsection (a) of the statute applies in part where there is an acquisition of substantially all the assets of another employer and provides in part: when: (1) an employing unit (whether or…”

Franklin Elec. Co. v. Unemployment Ins. Appeals of the Indiana Dep't of Workforce Dev., 953 N.E.2d 1066 (Ind. 2011). · cites it 2× “Because Franklin Electric claims its subsidiaries became employers through a partial acquisition, the relevant definition of “employer” is found in Indiana Code § 22-4-7-2(b) (2007), which states: Any employing unit (whether or not an employing unit at the time of acquisition)…”

Boulder Acquisition Corp. (n/k/a Affiliated Comput. Servs., LLC) v. Unemployment Ins. Appeals of the Indiana Dept. of Workforce Dev., 976 N.E.2d 1282 (Ind. Ct. App. 2012). · cites it 4× “at 1069 (quoting Ind.Code § 22-4-7-2(b) (2007)). Because the subsidiaries were not employers, they did not qualify for separate experience accounts.”

Diversified Technical Servs., Inc. v. Indiana Dep't of Workforce Dev., 84 N.E.3d 723 (Ind. Ct. App. 2017). · cites it 8× “See Ind. Code § 22-4-7-2 (a); Ind. Code 22-4-10-6(a).”

In re Old Carco LLC, 551 B.R. 124 (Bankr. S.D.N.Y. 2016). “” While the acquisition of substantially *131 all of the seller’s assets is one way that a buyer may become a successor employer under Indiana law, see Ind. Code §§ 22-4-7-2 (a), 22-4-10-6(a)(2), it is not the only way.”

— Ind. Code § 22-4-7-2(a) — 4 cases

Indianapolis Concrete, Inc. v. Unemployment Ins. Appeals of the Indiana Dep't of Workforce Dev., 900 N.E.2d 48 (Ind. Ct. App. 2009). “Ind.Code § 22-4-7-2(a) defines an "employer" as: Any employing unit whether or not an employing unit at the time of the acquisition which acquires the organization, trade, or business within this state of another which at the time of such aequi-sition is an employer subject to…”

UTLX Mfg., Inc. v. Unemployment Ins. Appeals of the Indiana Dep't of Workforce Dev., 906 N.E.2d 889 (Ind. Ct. App. 2009). “Under Indiana Code section 22-4-7-2(a), an "employer" is any "employing unit" that "acquires the organization, trade, or business within this state of another" employer and any employing unit "which acquires substantially all the assets within this state of" an employer "if the…”

D & D NAPA, Inc. v. Unemployment Ins. Appeals of the Indiana Dep't of Workforce Dev., 44 N.E.3d 67 (Ind. Ct. App. 2015). “” Ind. Code § 22-4-7-2 (b). [26] Ind.Code § 22-4-10-6 governs successor employers, and subsection (a) of the statute applies in part where there is an acquisition of substantially all the assets of another employer and provides in part: when: (1) an employing unit (whether or…”

Diversified Technical Servs., Inc. v. Indiana Dep't of Workforce Dev., 84 N.E.3d 723 (Ind. Ct. App. 2017). “See Ind. Code § 22-4-7-2 (a); Ind. Code 22-4-10-6(a).”

— Ind. Code § 22-4-7-2(b) — 3 cases

Ashlin Transp. Servs., Inc. v. Indiana Unemployment Ins. Bd., 637 N.E.2d 162 (Ind. Ct. App. 1994). “In Mason , we discussed successor employer status in the context of a partial acquisition under the prior version of Indiana Code § 22-4-7-2 containing similar language.”

Franklin Elec. Co. v. Unemployment Ins. Appeals of the Indiana Dep't of Workforce Dev., 953 N.E.2d 1066 (Ind. 2011). “Because Franklin Electric claims its subsidiaries became employers through a partial acquisition, the relevant definition of “employer” is found in Indiana Code § 22-4-7-2(b) (2007), which states: Any employing unit (whether or not an employing unit at the time of acquisition)…”

Boulder Acquisition Corp. (n/k/a Affiliated Comput. Servs., LLC) v. Unemployment Ins. Appeals of the Indiana Dept. of Workforce Dev., 976 N.E.2d 1282 (Ind. Ct. App. 2012). “at 1069 (quoting Ind.Code § 22-4-7-2(b) (2007)). Because the subsidiaries were not employers, they did not qualify for separate experience accounts.”

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.