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Employer Guide

The Unemployment Insurance (UI) program is administered by the Indiana Department of Workforce Development (DWD). This guide helps employers understand how they are affected by the law governing the UI program in Indiana. This guide explains the following:

  • How DWD opens and maintains an employer account;
  • An employer’s responsibilities if they cease or transfer operations;
  • Employers’ premium obligations and merit ratings;
  • The conditions under which former employees can collect UI benefits;
  • An employer’s responsibilities when a former employee files a claim for benefits;
  • DWD’s efforts to maintain program integrity and prevent fraud;
  • The responsibilities of commonly owned, managed, and controlled entities;
  • Special employment tax issues.


Please see the glossary for an explanation if a term is unfamiliar.

DWD is governed under Title 22, Article 4 of the Indiana Code (IC 22-4). Wherever the guide references “the Act,” it is a reference to IC 22-4. For copies of statutes and regulations relating to DWD, visit https://iga.in.gov/laws/2024/ic/titles/22#22-4.

Pursuant to 20 CFR § 603.11, please be advised that confidential claimant unemployment compensation information and employer wage information may be requested and utilized for other governmental purposes, including, but not limited to, verification of eligibility under other government programs.


This guide is for general information, not to cover all phases of law or to answer all questions. The Employer Guide is a living document and will include changes from the US Congress and the Indiana General Assembly as they are finalized.

For compatibility with screen readers Employer Self-Service, ESS, is represented as E S S.

Table of Contents

Hired an Employee: Need to Know

Introduction to Unemployment Insurance

New Hire Reporting

Required Posters

Employer Qualifications and Special Circumstances

Pre-Registration Form

Business Types

Seasonal Employment

Method of Payment for State Unemployment Taxes

Employee Classification

Professional Employer Organization (PEO) (Ind. Code § 22-4-6.5)

Accessing the Employer Self-Service (ESS) Website

New Employer

Creating Username and Password

Changing Addresses and Phone Numbers

Account Recovery

Common Account Errors

Wage Reporting: Need to Know

Quarterly Report Due Dates

Submitting Quarterly Wage Reports

Special types of Employment & Payment

Paying the Amount Due

Federal Certification

Wage Base Credits

Transfers

SUTA Dumping

Rate Computation

State Unemployment Tax Act (SUTA) Indiana Code Title 22 Article 4

New Employer Premium Rate

State Premium Rate Computation

Voluntary Payments

Premium Rate Summary

What to Expect when a Former Employer Files a Claim

Experience Accounts

SIDES & SIDES E-Response

Claims Process

Protests

Preventing Fraud

Employer Audits

Employer Guide PDF

Employer FAQs

Glossary

Appendix
  • DWD Contact Information

    General Questions: (800) 891-6499 and select option 2 for employer

    Web Address: unemployment.IN.gov

    Email: DWDESSCommunications@dwd.IN.gov

    The Department of Workforce Development Employer Services Division is an equal opportunity employer that administers equal opportunity programs. Free auxiliary aids and services are available upon request to individuals with disabilities (TDD/TTY Number: 1-800-743-3333). Free language interpretation and translation services are also available upon request.

Equal Opportunity is the Law. (La Igualdad De Oportunidad Es La Ley.)
DWD is an equal opportunity employer that administers equal opportunity programs. Free auxiliary aids and services are available upon request to individuals with disabilities (TDD/TTY Number: 1-800-743-3333). Free language interpretation and translation services are also available upon request.