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