# Ind. Code § 22-4-10-4: Experience accounts; separate accounts

> Indiana · Statutes · In force

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

## Section

- **Citation:** Ind. Code § 22-4-10-4
- **Heading:** Experience accounts; separate accounts
- **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

## Text

Sec. 4. (a) Except as provided in section 1(b) through 1(e) of this chapter, the commissioner shall maintain within the fund a separate experience account for each employer and shall credit to such account all contributions paid by such employer on its behalf except as otherwise provided in this article.

(b) The commissioner shall also maintain a separate account for each employer electing to make payments in lieu of contributions as provided in section 1(b) through 1(e) of this chapter and shall charge to such account all benefits chargeable to such employer and credit to such account all reimbursements made by such employer.

(c) Any employing unit that is wholly or partially owned by another employing unit will not be eligible for a separate experience account if:

(1) the employing units are so closely related that it would be appropriate to disregard the corporate structure under Indiana law; or

(2) one (1) of the employing units has failed to assume all of the requisite employment responsibilities necessary to provide its employees with employment.

(d) Employing units not eligible for separate accounts are responsible for ensuring that their wages are reported under a single account.

Formerly: Acts 1947, c.208, s.1004; Acts 1951, c.307, s.1; Acts 1965, c.190, s.3; Acts 1971, P.L.355, SEC.20. As amended by P.L.18-1987, SEC.34; P.L.21-1995, SEC.71; P.L.108-2006, SEC.12; P.L.121-2026, SEC.16.

## 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)

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