Looking for withholding requirements and more for the state of Indiana?
Withholding Requirements Register as an employer by filing Form BT-1 (Business Tax Application): Employee's Withholding Exemption and County Status Certificate: WH-4. Withholding Method = Withhold at 3.3% for 2016. Supplemental Rate = Withhold at 3.3% for 2016.
Local Taxes For a complete list of county tax rates for residents and non-residents, please click here.
State Tax Unemployment Insurance 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 2016. Contribution rates range from .505% to 7.474
% New employers use 2.50% for 2016. Contribution rate Schedule ARates do not include the Skills Training Assessment of 0.09%.
Wage base is $9,000 for 2016.
State Disability Insurance None.
State Labor Laws
Minimum Wage - The Federal minimum wage applies
Termination Pay - Fired/Quit - next regular payday.
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 PO Box 55097 Indianapolis, IN 46205317-612-3028 (Indianapolis) 1-866-879-0198 (toll free) 317-612-3036 (fax)1-800-408-1388 (toll free fax)
NOTE: The following form must be used when sending employee withholding payments by check.
Employer Remittance Coupon Indiana State Centralized Collection Unit
P.O. Box 6219 Indianapolis, IN 46206-6219800-292-0403
To report online, click here.
Reciprocal States Kentucky, Pennsylvania, Michigan, Ohio, Wisconsin.
Other Resources Indiana Department of Revenue.
Indiana Department of Workforce Development.
These free resources should not be taken as tax or legal advice. Content provided is intended as general information. Tax regulations and laws change and the impact of laws can vary. Consult a tax advisor, CPA or lawyer for guidance on your specific situation.