Considerations for determining if services constitute employment

Sec. 6. (a) This section does not apply with respect to any services performed by an individual for an employing unit:

(1) if the periods for which the employing unit makes payments of remuneration to the individual vary to the extent that there is no period for which a payment of remuneration is ordinarily made to the individual;

(2) if the period for which a payment of remuneration is ordinarily made to the individual by the employing unit exceeds thirty-one (31) consecutive calendar days; or

(3) during a pay period if any of such service is excepted under section 3 of this chapter.

(b) To determine whether one-half (1/2) of the services performed in a pay period constitute employment under section 3 of this chapter, the department must compare the duration of the services that constitute employment to the duration of the services that do not constitute employment.

(c) For claims that involve multiple pay periods, the department may consider the average of all pay periods to determine whether the services constitute employment.

(d) If, during any period for which an employing unit makes a payment of remuneration to an individual, only a portion of the individual's services constitutes employment and this section is not applicable, contributions are due with respect to the services that constitute employment.

As added by P.L.121-2026, SEC.15.