Ind. Code § 22-4-7-1 – Definition

(a) "Employer" means either of the following:
1. (1) An employing unit that has incurred liability for wages payable to one (1) or more individuals.
2. (2) An employing unit that in any calendar quarter during the current or preceding calendar year paid for service in employment wages of one dollar ($1) or more, except as provided in section 2(e), 2(h), and 2(i) of this chapter.
(b) For the purpose of this definition, if any week includes both December 31, and January 1, the days up to January 1 shall be deemed one (1) calendar week and the days beginning January 1 another such week.
(c) For purposes of this section, "employment" shall include services which would constitute employment but for the fact that such services are deemed to be performed entirely within another state pursuant to an election under an arrangement entered into by the department (pursuant to IC 22-4-22 ) and an agency charged with the administration of any other state or federal unemployment compensation law.
Formerly: Acts 1947, c.208, s.701; Acts 1955, c.317, s.2; Acts 1967, c.310, s.9; Acts 1971, P.L.355, SEC.11. As amended by Acts 1977, P.L.262, SEC.11; P.L.121-2014, SEC.10; P.L.171-2016, SEC.4; P.L.113-2026, SEC.6.