# Ind. Code § 22-4-10-4.3: Recalculation of experience rating

> Indiana · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_IN_T22_A4_C10_S22-4-10-4.3

## Section

- **Citation:** Ind. Code § 22-4-10-4.3
- **Heading:** Recalculation of experience rating
- **Jurisdiction:** Indiana
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Indiana Code / Title 22 / Article 4 / Chapter 10 / Section 22-4-10-4.3

## Text

Sec. 4.3. (a) If employing units that are not eligible for separate accounts obtain and use separate accounts, the department shall, once the error has been discovered, retroactively recalculate the employing units' experience rate as if the employing units had reported using a single account.

(b) The recalculation must be made not later than four (4) completed calendar years subsequent to the date that the contributions, penalties, or interest would have become due, except that this limitation shall not apply to any contributions, penalty, or interest that should have been paid with respect to any incorrect report filed with the department which report was known or should have been known to be incorrect by the employing unit.

(c) Employing units may be subject to the following penalties for violating this section:

(1) An increased merit rate under IC 22-4-11-2.

(2) Penalties and interest as set forth in IC 22-4-29-1.

(3) Criminal penalties set forth in IC 22-4-34-2.

As added by P.L.121-2026, SEC.17.

## Nearby sections

- [Ind. Code § 22-4-10-1 Payments; time; amounts instead of contributions; election; interest and penalties; joint applications](https://www.frixlaw.com/law-library/statutes/STATE_IN_T22_A4_C10_S22-4-10-1.md)
- [Ind. Code § 22-4-10-2 Fractional part of cent](https://www.frixlaw.com/law-library/statutes/STATE_IN_T22_A4_C10_S22-4-10-2.md)
- [Ind. Code § 22-4-10-3 Rates](https://www.frixlaw.com/law-library/statutes/STATE_IN_T22_A4_C10_S22-4-10-3.md)
- [Ind. Code § 22-4-10-4 Experience accounts; separate accounts](https://www.frixlaw.com/law-library/statutes/STATE_IN_T22_A4_C10_S22-4-10-4.md)
- [Ind. Code § 22-4-10-4.3 Recalculation of experience rating](https://www.frixlaw.com/law-library/statutes/STATE_IN_T22_A4_C10_S22-4-10-4.3.md)
- [Ind. Code § 22-4-10-4.5 Employer surcharge; interest payment on state advances from federal unemployment account](https://www.frixlaw.com/law-library/statutes/STATE_IN_T22_A4_C10_S22-4-10-4.5.md)
- [Ind. Code § 22-4-10-4.6 Unemployment insurance solvency fund; establishment; investment; interest; nonreverting](https://www.frixlaw.com/law-library/statutes/STATE_IN_T22_A4_C10_S22-4-10-4.6.md)
- [Ind. Code § 22-4-10-5 Voluntary payments](https://www.frixlaw.com/law-library/statutes/STATE_IN_T22_A4_C10_S22-4-10-5.md)
- [Ind. Code § 22-4-10-5.5 Repealed](https://www.frixlaw.com/law-library/statutes/STATE_IN_T22_A4_C10_S22-4-10-5.5.md)
- [Ind. Code § 22-4-10-6 Successor employers](https://www.frixlaw.com/law-library/statutes/STATE_IN_T22_A4_C10_S22-4-10-6.md)
- [Ind. Code § 22-4-10-7 Successor employers; experience account; benefits; discrepancy in experience accounts](https://www.frixlaw.com/law-library/statutes/STATE_IN_T22_A4_C10_S22-4-10-7.md)
- [Ind. Code § 22-4-10-7.3 Successor and predecessor employers; reports; transfer](https://www.frixlaw.com/law-library/statutes/STATE_IN_T22_A4_C10_S22-4-10-7.3.md)
- [Ind. Code § 22-4-10-8 Indiana directory of hires and rehires](https://www.frixlaw.com/law-library/statutes/STATE_IN_T22_A4_C10_S22-4-10-8.md)
- [Ind. Code § 22-4-10-9 Employing units; eligibility for separate accounts](https://www.frixlaw.com/law-library/statutes/STATE_IN_T22_A4_C10_S22-4-10-9.md)

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_IN_T22_A4_C10_S22-4-10-4.3. Check the current official text before relying on it. Not legal advice.