Indiana Code
Chapter 8. Employment Defined
22-4-8-1. Definition

Sec. 1. (a) "Employment," subject to the other provisions of this section, means service, including service in interstate commerce performed for remuneration or under any contract of hire, written or oral, expressed or implied.
(b) Services performed by an individual for remuneration shall be deemed to be employment subject to this article irrespective of whether the common-law relationship of master and servant exists, unless and until all the following conditions are shown to the satisfaction of the department:
(1) The individual has been and will continue to be free from control and direction in connection with the performance of such service, both under the individual's contract of service and in fact.
(2) The service is performed outside the usual course of the business for which the service is performed.
(3) The individual:
(A) is customarily engaged in an independently established trade, occupation, profession, or business of the same nature as that involved in the service performed; or
(B) is a sales agent who receives remuneration solely upon a commission basis and who is the master of the individual's own time and effort.
(c) The term also includes the following:
(1) Services performed for remuneration by an officer of a corporation in the officer's official corporate capacity.
(2) Services performed for remuneration for any employing unit by an individual:
(A) as an agent-driver or commission-driver engaged in distributing products, including but not limited to, meat, vegetables, fruit, bakery, beverages, or laundry or dry-cleaning services for the individual's principal; or
(B) as a traveling or city salesman, other than as an agent-driver or commission-driver, engaged upon a full-time basis in the solicitation on behalf of, and the transmission to, the individual's principal (except for sideline sales activities on behalf of some other person) of orders from wholesalers, retailers, contractors, or operators of hotels, restaurants, or other similar establishments for merchandise for resale or supplies for use in their business operations.
(d) For purposes of subsection (c)(2), the term "employment" shall include services described in subsection (c)(2)(A) and (c)(2)(B) only if all the following conditions are met:
(1) The contract of service contemplates that substantially all of the services are to be performed personally by such individual.
(2) The individual does not have a substantial investment in facilities used in connection with the performance of the services (other than in facilities for transportation).
(3) The services are not in the nature of a single transaction that is not part of a continuing relationship with the person for whom the services are performed.
Formerly: Acts 1947, c.208, s.801; Acts 1971, P.L.355, SEC.13. As amended by P.L.108-2006, SEC.6.