646 Ind. Admin. Code 5-6-15

Current through November 6, 2024

Section 646 IAC 5-6-15 - Taxable wage base; out of state

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

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

Sec. 15.

Under IC 22-4-4-2, remuneration paid to an employee in another state is considered in determining the taxable wage base limitation for a calendar year, if wages are paid to the same employee by the same employer in this state during that calendar year.

646 IAC 5-6-15

Department of Workforce Development; 646 IAC 5-6-15; filed Apr 26, 2011, 11:23 a.m.: 20110525-IR-646100464FRA

Readopted filed 11/27/2017, 3:22 p.m.: 20171227-IR-646170447RFA

Readopted filed 6/16/2023, 1:21 p.m.: 20230712-IR-646230344RFA