Ind. Code § 5-10.2-1-3 – "Employer"

(a) "Employer" as used in this article means the state for employees of the state and a political subdivision or school corporation for its employees.
(b) With regard to employer contributions, "employer" includes the state for members of the Indiana state teachers' retirement fund with respect to the pre-1996 account.
As added by Acts 1977, P.L.53, SEC.2. Amended by P.L.54-1993, SEC.1.