For purposes of determining "employment" under this chapter, the following apply:

1. (1) Individuals hired by a trustee to perform services in connection with the trust property, and who are paid from the funds of the trust, are considered in the employment of the trust, and not the trustee.
2. (2) A bankruptcy trustee may be an employing unit or an employer, but the individual is not in employment with respect to services rendered as a trustee in bankruptcy.
3. (3) A caddie who performs services for a member or guest of a golf club is not an employee of the club, although the caddie's fees are paid directly or indirectly by the club.

4. (4) The following apply with respect to a family business:

   1. (A) A minor child who performs services for a partnership or corporation controlled by the parents of the minor child is considered to be employed by the partnership or corporation, and not by the minor child's parent or parents, but the relationship is not employment if the firm is a partnership and the parents of the minor child are the sole owners and members of the partnership.
   2. (B) Services performed for an employing unit by a minor child or spouse of the owner do not constitute employment, but if the employing unit is a partnership, an exempt relationship must exist with each member for the services to be considered excluded.

5. (5) The following with respect to religious organizations:

   1. (A) Service performed for a college devoted primarily to the preparation of students for the ministry is not employment, as is the service for a novitiate or a house of study training candidates to become members of a religious order.
   2. (B) A church related charitable organization, such as an orphanage or home for the aged, is not considered to be operated primarily for religious purposes for purposes of section 2(j) of this chapter, and service performed for the organization is employment. However, services performed by an individual as a chaplain in an orphanage or in a home for the aged is not employment.
   3. (C) For purposes of section 2(j) of this chapter, the exclusion of service performed by ministers in the exercise of the ministry, and by members of a religious order in performing the duties required by the order, applies only when the service is performed for nonprofit organizations required to be covered by state law.
   4. (D) For purposes of section 2(j) of this chapter, a minister is ordained, commissioned, or licensed if the individual has been vested with ministerial status in accordance with the procedure followed by the particular church denomination. However, the individual does not have to be connected with a congregation. Ministerial authority continues until revoked by the church.

   5. (E) For purposes of this subdivision, "exercise of the ministry" includes the following:

      1. (i) The conduct of religious worship and the ministration of sacerdotal functions.
      2. (ii) Service performed in the control, conduct, and maintenance of a religious organization under the authority of a religious body constituting a church or church denomination, or an organization operated as an integral agency of a religious organization or of a church or church denomination.
      3. (iii) Service performed for any organization under an assignment or designation by a church, not including cases in which a church merely helps a minister by recommending the minister for a position involving nonministerial services for an organization not connected with the church.
      4. (iv) Missionary service or administrative work in the employ of a missionary organization.
   6. (F) Service of an individual who is a member of a teaching or nursing order who is engaged in teaching or nursing is not in employment, if the order requires the performance of the service.
   7. (G) Control, conduct, and maintenance of an organization is the performance of services directing, managing, or promoting the activities of the organization.

6. (6) The following with respect to domestic services:

   1. (A) Domestic services excluded from employment are services:

      1. (i) of a household nature performed by an individual in or about the private home of the person for whom the services are performed; or
      2. (ii) performed in or about the club rooms or house of a local college club, or local chapter of a college fraternity or sorority, for which the services are performed.

   2. (B) If a:

      1. (i) private home;
      2. (ii) club room; or

      3. (iii) house of a local college club, or local chapter of a college fraternity or sorority;

         is utilized primarily for the purpose of supplying board or lodging to the public as a business enterprise, the services performed in the private home, club room, or house are not excluded as described in clause (A).

   3. (C) The services described in clause (A) are not excluded if they are performed in or about:

      1. (i) rooming or lodging houses;
      2. (ii) boarding houses;
      3. (iii) clubs (except local college clubs);
      4. (iv) hotels; or
      5. (v) commercial offices or establishments.
   4. (D) Services performed as a private secretary, even though performed in the employer's home, are not excluded.
   5. (E) As used in this subdivision, "private home" means the fixed place of abode of an individual or a family.
   6. (F) As used in this subdivision, "local college club, or local chapter of a college fraternity or sorority" does not include an alumni club or chapter.

7. (7) The following with respect to agricultural labor:

   1. (A) Agricultural labor does not include services performed in connection with forestry, lumbering, or landscaping.
   2. (B) Greenhouses and other similar structures used primarily for other purposes, such as display, storage, or fabrication of wreaths, corsages, and bouquets, do not constitute farms.

   3. (C) Services performed for the owner or tenant or operator of one (1) or more farms in connection with the:

      1. (i) operation;
      2. (ii) management;
      3. (iii) conservation;
      4. (iv) improvement; or

      5. (v) maintenance;

         of any of the farms or its tools or equipment are excluded as agricultural labor, provided the major part of the services is performed on a farm.

   4. (D) Excluded services do not include services performed:

      1. (i) in connection with commercial canning or commercial freezing or in connection with any commodity after its delivery to a terminal market for distribution for consumption; or
      2. (ii) as stenographers, bookkeepers, clerks, and other office employees, even though the services may be in connection with the activities described in item (i), except to the extent that the services of the individuals are performed in the employ of the owner or tenant or other operator of a farm and are rendered in major part on a farm.
   5. (E) The exclusion of agricultural labor does not apply to those employers meeting the requirements of IC 22-4-7-2 (e).

8. (8) The following with respect to product demonstrators:

   1. (A) Demonstrators who:
   2. (1) are placed by a manufacturer in department and specialty stores to aid in the sale of the specialized products of the manufacturer;
   3. (2) are engaged by the manufacturer;
   4. (3) are paid directly or indirectly by the manufacturer; and

   5. (4) work under the direction of the manufacturer, although this direction may be delegated to the retailer;

      are employed by the manufacturer.

   6. (B) If the retailer, not acting as an agent for the manufacturer, engages the demonstrator, and the demonstrator works under the direction of the retailer and receives remuneration directly from the retailer, the retailer is the employer.
   7. (C) If wages are paid in part by the manufacturer and in part by the retailer, the demonstrator is employed by both the manufacturer and the retailer. Each is required to pay contributions on the part of the remuneration that they pay, provided that one (1) or both are employers under this article.
9. (9) Services performed where potential unemployment benefits are payable under the Railroad Unemployment Insurance Act shall not be deemed employment within the meaning of this article.
10. (10) Services performed by an individual as an insurance agent or insurance solicitor are excluded, provided that these services are performed solely on a commission basis. If any part of an individual's remuneration for these services is a salary, none of the individual's services are excluded, and the total remuneration is included in the contribution computation.
11. (11) The lessee of a leased workforce is the employer of the individuals in the workforce when the lessor hires and pays the individuals as the agent of the lessee.
12. (12) Where property is held by a mortgagee in possession, an assignee of rent, or a trustee or receiver under the mortgage, the mortgagee, the assignee, or the trustee or receiver, not the owner of the property, is the employer of individuals performing services with respect to the property.

As added by P.L.121-2026, SEC.14.