646 IAC 5-5-13 "Partially exempt services" determined

Sec. 13. (a) To determine whether one-half (1/2) of the services performed in a pay period constitute employment under IC 22-4-8-3, the department will compare the duration of the services that constitute employment to the duration of the services that do not constitute employment. (b) For claims that involve multiple pay periods, the department may consider the average of all pay periods to determine whether the services constitute employment. (c) This rule does not apply with respect to any services performed by the 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 IC 22-4-8-3. (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 rule is not applicable, contributions are due with respect to such services that constitute employment.