| The Indiana State Agency that oversees the | | | | Employers address |
| collection and reporting of State income | | | | |
| taxes deducted from payroll checks is: | | | | Employer's Federal Employer Identification |
| | | | Number (EIN) |
| Department of Revenue | | | | |
| | | | This information must be reported within 20 |
| Compliance Division | | | | days of the hiring or rehiring. |
| | | | |
| Indiana Govt. Center North | | | | The information can be sent as a W-4 or |
| | | | equivalent by mail, fax or electronically. |
| Indianapolis, IN 46204-2253 | | | | |
| | | | There is a $500 penalty for a late report in |
| (317) 233-4018 | | | | Indiana. |
| | | | |
| Indiana requires that you use Indiana form | | | | The Indiana new hire-reporting agency can be |
| "WH-4, Employee's Withholding Exemption and | | | | reached at 866-879-0198 or 317-612-3028 or on |
| County Status Certificate" instead of a | | | | the web at |
| Federal W-4 Form for Indiana State Income Tax | | | | |
| Withholding. | | | | Indiana does not allow compulsory direct |
| | | | deposit |
| Not all states allow salary reductions made | | | | |
| under Section 125 cafeteria plans or 401(k) | | | | Indiana requires the following information on |
| to be treated in the same manner as the IRS | | | | an employee's pay stub:straight time and |
| code allows. In Indiana cafeteria plans are: | | | | overtime payhours workeditemized deductions |
| not taxable for income tax calculation; not | | | | |
| taxable for unemployment insurance purposes. | | | | Indiana requires that employee be paid |
| 401(k) plan deferrals are: not taxable for | | | | semimonthly or biweekly; less frequently for |
| income taxes; taxable for unemployment | | | | FLSA-exempt employees. |
| purposes. | | | | |
| | | | Indiana requires that the lag time between |
| In Indiana supplemental wages are taxed at a | | | | the end of the pay period and the payment of |
| 3.4% flat rate. | | | | wages to the employee not exceed ten days. |
| | | | |
| You may file your Indiana State W-2s by | | | | Indiana payroll law requires that |
| magnetic media if you choose to. | | | | involuntarily terminated employees must be |
| | | | paid their final pay by their next regular |
| The Indiana State Unemployment Insurance | | | | payday and that voluntarily terminated |
| Agency is: | | | | employees must be paid their final pay by the |
| | | | next regular payday. |
| Department of Workforce Development | | | | |
| | | | Deceased employee's wages must be paid when |
| Indiana Government Center S. | | | | normally due to the surviving spouse; if |
| | | | none, other distributee after affidavit of |
| 10 N. Senate Ave., Rm. 331 | | | | right; estate not over $25,000. |
| | | | |
| Indianapolis, IN 46204-2277 | | | | Escheat laws in Indiana require that |
| | | | unclaimed wages be paid over to the state |
| (317) 232-6702 | | | | after one year. |
| | | | |
| The State of Indiana taxable wage base for | | | | The employer is further required in Indiana |
| unemployment purposes is wages up to | | | | to keep a record of the wages abandoned and |
| $7,000.00. | | | | turned over to the state for a period of 10 |
| | | | years. |
| Indiana has optional reporting of quarterly | | | | |
| wages on magnetic media. | | | | Indiana payroll law mandates no more than |
| | | | $3.02 may be used as a tip credit. |
| Unemployment records must be retained in | | | | |
| Indiana for a minimum period of five years. | | | | In Indiana the payroll laws covering |
| This information generally includes: name; | | | | mandatory rest or meal breaks are only that |
| social security number; dates of hire, rehire | | | | minors under 16 must have 30 minutes during |
| and termination; wages by period; payroll pay | | | | 3rd-5th hour of shift lasting at least 6 |
| periods and pay dates; date and circumstances | | | | hours. |
| of termination. | | | | |
| | | | There is no provision in Indiana law |
| The Indiana State Agency charged with | | | | concerning record retention of wage and hour |
| enforcing the state wage and hour laws is: | | | | records therefor it is probably wise to |
| | | | follow FLSA guidelines. |
| Department of Labor | | | | |
| | | | The Indiana agency charged with enforcing |
| Wage and Hour Division | | | | Child Support Orders and laws is: |
| | | | |
| 402 West Washington St., Rm. W195 | | | | Bureau of Child Support |
| | | | |
| Indianapolis, IN 46204 | | | | 402 W. Washington St., Room W360 |
| | | | |
| (317) 232-2673 | | | | Indianapolis, IN 46204 |
| | | | |
| The minimum wage in Indiana is $5.15 per | | | | (317) 233-5437 |
| hour. | | | | |
| | | | Indiana has the following provisions for |
| The general provision in Indiana concerning | | | | child support deductions: |
| paying overtime in a non-FLSA covered | | | | |
| employer is one and one half times regular | | | | When to start Withholding? 14 working days |
| rate after 40-hour week. | | | | after the withholding order is mailed to the |
| | | | employer. |
| Indiana State new hire reporting requirements | | | | |
| are that every employer must report every new | | | | When to send Payment? payday |
| hire and rehire. The employer must report the | | | | |
| federally required elements of: | | | | When to send Termination Notice? Within 10 |
| | | | days of termination. |
| Employee's name | | | | |
| | | | Maximum Administrative Fee? $2 per payment. |
| Employee's address | | | | |
| | | | Withholding Limits? Federal Rules under CCPA. |
| Employee's social security number | | | | |
| | | | Please note that this article is not updated |
| Employer's name | | | | for changes that can and will happen from |
| | | | time to time. |