Ind. Code § 33-38-5-6
(c) When making each payment under subsection (a), the county shall determine for each judge whether the total of:
(3) the state share of the judge's salary under subsection (a);
exceeds the Social Security wage base established by the federal government for that year. If the total does not exceed the Social Security wage base, the payment on behalf of that judge must also be accompanied by an amount equal to the employer's share of Social Security taxes and Medicare taxes. If the total exceeds the Social Security wage base, the part of the payment on behalf of the judge that is below the Social Security wage base must be accompanied by an amount equal to the employer's share of Social Security taxes and Medicare taxes, and the part of the payment on behalf of the judge that exceeds the Social Security wage base must be accompanied by an amount equal to the employer's share of Medicare taxes. Payments made under this subsection shall be deposited in the state general fund under subsection (a).
(d) For purposes of determining the amount of life insurance premiums to be paid by a judge who participates in a life insurance program that:
(3) bases the amount of premiums to be paid by the judge on the amount of the judge's salary;
the judge's salary does not include any amounts paid to the state by a county under subsection (a).
(e) An individual is not required to file any notification with the state comptroller that the individual has been elected or appointed to a judgeship.
[Pre-2004 Recodification Citation: 33-13-12-8.2.]
As added by P.L.98-2004, SEC.17. Amended by P.L.159-2005, SEC.1; P.L.161-2018, SEC.92; P.L.120-2025, SEC.5.