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.