Withholding Requirements:

• Register as an employer by filing InBiz (Business Tax Application): https://inbiz.in.gov/BOS/Home/Index
• Employee’s Withholding Exemption and County Status Certificate: WH-4
• Withholding Method = Withhold at 3.23% for 2019
• Supplemental Rate = Withhold at 3.23% for 2019

Local Taxes:

For a complete list of county tax rates for residents please click here

State Unemployment Insurance (SUI):

Report quarterly wages and contributions by filing Form UC-5X (Quarterly Payroll Report) and Form UC-1X (Quarterly Contribution Report) by last day of month following end of quarter.
Wage Base is $9,500 for 2019 and 2018
Contribution rates range from .50% to 7.4%
New employers use 2.50% for 2019.
Contribution rate Schedule A
Rates do not include the Skills Training Assessment of 0.09%.

State Disability Insurance (SDI):

none

State Labor Laws:

Minimum Wage - The Federal minimum wage applies
Termination Pay - Fired/Quit - next regular payday.

New Hire Reporting:

Employers must report hiring, rehiring, and return to work within 20 days on Form W-4 (Employees Withholding Allowance Certificate) online by clicking here or to:

Indiana New Hire Center
P O Box 55097
Indianapolis, IN 46205

Phone: 317-612-3028 (Indianapolis), 1-866-879-0198 (toll free) Fax: 317-612-3036, 1-800-408-1388 (toll free)

Remit Withholding for Child Support to:

NOTE: The following form must be used when sending employee withholding payments by check. Employer Remittance Coupon.

Indiana State Centralized Collection Unit

PO Box 6219
Indianapolis, IN 46206-6219
800-292-0403

To report online click here

Reciprocal States:

Kentucky, Pennsylvania, Michigan, Ohio, Wisconsin