# Ind. Code § 22-4-10-5: Voluntary payments

> Indiana · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_IN_T22_A4_C10_S22-4-10-5

## Section

- **Citation:** Ind. Code § 22-4-10-5
- **Heading:** Voluntary payments
- **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 22-4-10-5

## Text

Sec. 5. Any employer may make voluntary payments in addition to the contributions required under this article, and the same shall be credited to its experience account. The voluntary contributions shall not be used in the computation of reduced rates unless the contributions are paid prior to the expiration of one hundred twenty (120) days after the beginning of the year for which the rates are effective. The payments shall be included in the experience account as of the computation date only if they are made within thirty (30) days following the date upon which the department sends notice that the payments may be made with respect to a calendar year. The voluntary payments when accepted from an employer will not be refunded in whole or in part.

Formerly: Acts 1947, c.208, s.1006; Acts 1951, c.295, s.8. As amended by P.L.144-1986, SEC.100; P.L.18-1987, SEC.35; P.L.122-2019, SEC.22.

## 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_S22-4-10-5. Check the current official text before relying on it. Not legal advice.