Authority: IC 22-4-18-1; IC 22-4.1-3-3

Affected: IC 22-4-11-2; IC 22-4.1

Sec. 5. (a) An employer shall be subject to the penalty rate, as established under IC 22-4-11-2, if as follows:

1. (1) The employer fails to file any required quarterly wage and employment report.
2. (2) The employer fails to pay the contributions, surcharge, penalties, and interest charges owed for past quarters, or owed by a predecessor account, within ten (10) days of the date specified on the merit rate delinquency notice, which is sent by the department. The merit rate delinquency notice is not a protestable notification.

(b) Employers that no longer hold new employer status, and are not subject to the penalty rate, qualify for an experience-based merit rate. An employer's merit rate contribution is based upon the following:

1. (1) The employer's experience account status as of the June 30 computation date.
2. (2) The employer's payroll in the thirty-six (36) months immediately preceding the computation date.

(Department of Workforce Development; 646 IAC 5-2-5; filed Apr 26, 2011, 11:23 a.m.: 20110525-IR- 646100464FRA; readopted filed Nov 27, 2017, 3:22 p.m.: 20171227-IR-646170447RFA; filed Feb 25, 2019, 2:18 p.m.: 20190327-IR-646180408FRA, eff Mar 30, 2019; readopted filed Jun 16, 2023, 1:21 p.m.: 20230712-IR-646230344RFA )