# Indiana SB 214: Department of workforce development. Indiana SB 214, Department of workforce development., is a Second Regular Session 124th General Assembly (2026) Senate bill sponsored by Mike Gaskill (Republican); status signed, last action 2026-03-05 (Public Law 121); PRIA reads it as touching household money (as of 2026-11-01). - Canonical: https://policyrisk.com/state-bill/IN-SB214-2026 - As of: 2026-11-01 - Plain-text twin of the page above; the HTML and this file carry the same facts. ## Facts - Bill: Indiana SB 214 - State: Indiana - Session: Second Regular Session 124th General Assembly (2026) - Title: Department of workforce development. - Status: signed - Chamber: Senate - Introduced: 2026-01-08 - Last action: 2026-03-05, Public Law 121 - Sponsor: Mike Gaskill (Republican) - Cosponsors: 2 - Subjects: pensions and labor, appropriations, the house, employment - Touches household money: yes - Roll calls: 3 (182 yes, 0 no in all) - Economic provisions PRIA read: 41 ## Summary Defines or amends certain terms. Codifies certain administrative rules with respect to: (1) experience accounts; (2) reporting; (3) contribution rates and payment; (4) seasonal workers; (5) benefit payments to the deceased; (6) part-time workers; (7) work searches; (8) partial unemployment; (9) the filing of claims; (10) interstate claimants; (11) administrative law proceedings; and (12) notice. Alters the powers of the department of workforce development with respect to administrative cooperation agreements. Changes when the department may issue a civil penalty with respect to unauthorized postsecondary proprietary educational institutions. Makes conforming changes. ## Bill overview: provisions PRIA read - Benefit protections after protected job separations: benefit, medium. Separation disqualification does not apply when workers leave unsuitable work for training. It also does not apply when workers leave out-of-market jobs for secured full-time jobs in their labor market and start them. Otherwise-eligible workers who move to join a spouse in another labor market are… - Families can receive deceased claimants’ benefits: benefit, medium. Beginning July 1, 2026, unpaid unemployment benefits owed to a deceased claimant go to the executor or estate administrator. If neither exists nor is likely to be appointed, the department may pay next of kin in the legal order. A written application on the required form is due within six months af… - Interstate claimants get coordinated benefit access: benefit, medium. Beginning July 1, 2026, registering through a receiving state’s public employment office satisfies the paying state’s work-registration requirement. The receiving state must take the claim and report relevant eligibility facts; claimants must use available credits in a paying state until unavailabl… - Claimants gain hearing options and protections: benefit, low. Claimants and interested employers are entitled to a judge's hearing on the merits of an unemployment claim. Eligible employers include those with affected accounts, base-period employers, those offering or referring work, and the last separating employer. Hearings generally use phone or electronic… - Workers get printed unemployment rights information: benefit, low. Beginning July 1, 2026, Indiana employers must make printed unemployment rights information available when workers ask or become unemployed. The Department of Workforce Development supplies the information. Employers must also keep displaying and maintaining required posters. - Benefit penalties after disqualifying job separations: cost, high. Quitting without work-related good cause or being fired for just cause blocks benefits and waiting-period credit starting with the separation week. Rights return after earnings in at least eight weeks total at least eight times the weekly benefit amount. The current claim’s maximum becomes 75% of i… - Tighter partial unemployment rules for workers: cost, high. Beginning July 1, 2026, workers seeking partial or part-total unemployment must show their hours fell below their customary agreed schedule. Their regular employer generally means one they worked for during the last 26 weeks, subject to federal law. Regular cuts in hours that workers knew about and… - Job seekers must document work searches: cost, medium. Claimants can show job-search effort through department-directed activities, at least two accepted search activities, affirming their effort, or pursuing suitable department referrals. When directed, claimants must apply for available jobs; refusing suitable work without good cause makes them ineli… - Job seekers face direct deposit limits: cost, low. Beginning July 1, 2026, the department can deposit benefits at institutions with an Indiana branch or state Treasurer approval. It can approve another institution that complies with the law's listed benefit-payment and administration requirements. This limits deposit choices, not benefit amounts. - Telephone hearing parties must prepare ahead: cost, low. Telephone unemployment hearing parties must exchange exhibits and send them to the hearing official at least 3 days before the hearing. They must use the department’s required form and delivery method. With proof of timely delivery, missing copies can prompt a continuation or reading into the recor… - Employers count bonuses and leave as wages: cost, low. Beginning July 1, 2026, employers count guaranteed-hours pay for unworked time as wages for unemployment contributions. Vacation and leave pay made in the regular course of employment also count. Cash prizes and bonuses count, and noncash awards count unless unrelated to employment compensation. Em… - Employers face earlier and continuing unemployment payments: cost, low. Beginning July 1, 2026, the department can accelerate employer unemployment contributions under its statutory authority, with at least 30 days' notice. Employers estimate and pay the accelerated amount, and regular enforcement rules apply. Overpayments credit future liability; shortfalls are due on… - Employers face mixed-work coverage tests: cost, low. Beginning July 1, 2026, the department compares covered and noncovered work time within a pay period. It determines whether at least half the services count as employment and may average multiple periods for a claim. The test excludes work without an ordinary pay period, periods over 31 consecutive… - Employers face penalties for missing reports: cost, low. When the department finds grounds to estimate missing quarterly reports, it must first give employers 10 days to file. Continued failure triggers estimated contributions, penalties, interest, and a $25 penalty per missing report. Employers have 15 days after the original assessment is sent to prote… - Employers face unemployment rate challenge limits: cost, low. Established employers outside the penalty rate have merit rates based on June 30 account status and the prior 36 months' payroll. Beginning July 1, 2026, employers cannot protest pooled unemployment benefit charges or merit-rate delinquency notices. Voluntary rate reductions are unavailable if empl… - Employers must count additional wage payments: cost, low. Beginning July 1, 2026, pay instead of notice and termination allowances paid at separation count toward employer unemployment contributions. An employee’s accepted promissory note also counts as wages at its face value when received and accepted. Employers must report labor-board and arbitration b… - Employers must report business and separations: cost, low. Beginning July 1, 2026, employers must immediately report business closures, dispositions, or appointment of a receiver or other fiduciary. Contributions through the change date become immediately due, and required wage and employment reports become final reports. Both the seller and successor must… - Related employers must combine unemployment accounts: cost, low. Partly or wholly related employers cannot keep separate accounts when Indiana law requires their corporate structure to be disregarded. Separate accounts are also barred when a unit has not taken on the responsibilities needed to employ its workers. These employers must report wages under one accou… - New benefit rules for part-time workers: mixed, medium. Beginning July 1, 2026, the part-time worker definition includes reduced schedules based on agreements, workplace practices, policies, or personal circumstances. The department can set rules for these workers’ weekly benefits and qualifying wages. Claimants whose computed weekly benefit falls below… - Tighter filing rules for unemployment claimants: mixed, medium. Beginning July 1, 2026, claimants must register through Indiana Career Connect within 10 days after their initial claim. Missing that deadline blocks benefits until registration; claimants must also submit weekly vouchers, report as required, and fully answer department questions. A work-search wai… - Workers face clearer quit and firing standards: mixed, medium. For unemployment claims, employer rules must be lawful, business-related, aimed broadly at employee groups, and not harsh or unconscionable. A breached duty must be work-related, reasonably owed, and recognizable to a reasonable worker as grounds for firing. A quit counts as work-related good cause… - Approved leave protects workers from quit penalties: mixed, low. Beginning July 1, 2026, employer-approved voluntary leave does not count as a quit without good cause. Benefits and waiting-period credit generally do not accrue during leave. Workers must end the leave, notify their employer, and become available for work. Leave under an employer rule or union agr… - Hearing access improves, notice rules tighten: mixed, low. Beginning July 1, 2026, the department pays for interpreters for non-English testimony and testimony by people with hearing impairments. Hearing and proceeding notices go by mail, fax, or electronic means to the address on file, unless law provides otherwise. Notices sent to a complete, correct add… - Household employers get domestic work exclusions: mixed, low. Household services in private homes or qualifying local college club or chapter premises can be excluded from unemployment employment rules. Alumni clubs and chapters do not qualify under the college-club rule. The exclusion does not cover premises mainly used to sell board or lodging to the public… - Seasonal employers face operating week limits: mixed, low. Seasonal employers must notify the department within 30 days after completing their 26th operating week in a calendar year. The affected operation loses seasonal status at that quarter's end, and its wages may count as regular unemployment wages. Interested parties have 15 days to appeal a seasonal… - Unemployment appeals face attendance and conduct rules: mixed, low. An appeal must be dismissed if the appealing party misses a hearing after proper notice, making the underlying decision final. Appeals abandoned by all interested parties may also be dismissed. A party can request withdrawal in writing and, after approval, seek reinstatement within 7 days after the… - Business buyers inherit unemployment account obligations: mixed, low. A continuing business acquisition, merger, incorporation, or reorganization makes the successor a covered employer with the predecessor's account resources and liabilities. Required reports are due by the earlier of 30 days after disposition or 10 days after a department request. Buyers retaining a… - Business leaders get unemployment wage distinctions: mixed, low. Beginning July 1, 2026, corporate officer pay for officer services counts as unemployment contribution wages throughout the officer's term. Fees for attending and participating in board meetings do not count. Directors performing other paid services count as employed by the corporation. Partnership… - Employers combine wages across qualifying jobs: mixed, low. Indiana's annual unemployment taxable wage base is $9,500 per employee. Beginning July 1, 2026, employers combine predecessor and successor wages only in a business succession. They also count the same employer's out-of-state wages if that employer pays the worker Indiana wages during the same cale… - Employers count reported tips as wages: mixed, low. Beginning July 1, 2026, tips over $20 per month count as unemployment contribution wages when workers report them in writing. Tips that workers do not account for to their employer do not count. Employer-added customer charges distributed to workers count as wages when the employer prohibits tippin… - Employers get electronic notices, update contacts: mixed, low. Beginning July 1, 2026, the department may send certain employer notices only electronically. Employers can instead elect mail-only delivery through the department’s process. Notices go to the designated address, properly authorized representative, or employer self-service account. Employers must p… - Employers get multistate unemployment coverage options: mixed, low. Beginning July 1, 2026, employers can elect one participating jurisdiction’s unemployment coverage for employees who customarily work across participating jurisdictions. The chosen jurisdiction and at least one interested jurisdiction must approve; employers must give required notices and report em… - Employers get noncash pay reporting rules: mixed, low. Beginning July 1, 2026, noncash compensation still counts at cash value for employer unemployment contributions. The department no longer has authority to estimate that value under its rules. Meal and lodging allowances count at the fixed allowance, or actual cost if none is set. Meals and lodging… - Employers get specialized workforce coverage rules: mixed, low. Services for which benefits may be payable under federal railroad unemployment law are excluded from Indiana employment coverage. Insurance-agent or solicitor work is excluded only when paid entirely by commission; any salary makes all services and pay count. For leased workers, the business using… - Employers separate travel costs from commissions: mixed, low. Beginning July 1, 2026, actual job-related business travel advances and reimbursements are excluded from unemployment contribution wages. For commission drawing accounts, earned commissions count if workers must repay overdraws; otherwise, all advances count. Expenses and earnings are figured separ… - Farms face limits on unemployment exclusions: mixed, low. Farm operation, management, conservation, improvement, or maintenance work qualifies for the agricultural exclusion only when mostly performed on a farm. Forestry, lumbering, landscaping, and listed commercial processing and office work are not excluded. The exclusion also does not apply to employe… - Multistate employers follow shared unemployment agreements: mixed, low. Reciprocal agreements in force determine unemployment coverage and wage allocation for work performed in Indiana and other states. Those agreements decide which jurisdiction covers the work and wages. This provision does not set a new benefit amount or contribution rate. - Municipal utilities keep capped unemployment rates: mixed, low. Beginning July 1, 2026, qualifying municipal utilities previously covered through a city or town pay their computed unemployment rate. That rate cannot exceed the prescribed statutory cap. When a statute makes a utility a separate political subdivision, it keeps its experience account and assigned… - Religious workers get unemployment coverage distinctions: mixed, low. Ministry and religious-order service exclusions apply only to nonprofits required to be covered by state unemployment law. Ministerial status continues until the church revokes it. Service at ministry-preparation colleges, novitiates, and houses of study is excluded. Required teaching or nursing se… - Retail demonstrators get clearer employer assignments: mixed, low. A manufacturer is the employer of a store product demonstrator when it hires, pays, and directs the worker. This remains true when the retailer carries out direction delegated by the manufacturer. A retailer is the employer when it independently hires, directs, and pays the demonstrator. If both pa… - Trusts and family businesses get coverage rules: mixed, low. Workers hired for trust property and paid from trust funds are employees of the trust, not the trustee. Bankruptcy trustee services are not employment; beginning July 1, 2026, payments for those services are also excluded from wages. Caddies serving club members or guests are not employees of the c… ## Sponsors and cosponsors - Sponsor: Mike Gaskill (Republican), Senate - Cosponsor: Ethan Lawson (Republican), House - Cosponsor: Linda Rogers (Republican), Senate ## Roll call votes | Date | Chamber | Motion | Result | Yes | No | Other | | --- | --- | --- | --- | --- | --- | --- | | 2026-02-25 | Senate | Senate concurred with House amendments | pass | 47 | 0 | | | 2026-02-17 | House | Third reading: passed | pass | 90 | 0 | | | 2026-01-27 | Senate | Third reading: passed | pass | 45 | 0 | | ## Actions (21) - 2026-03-05: Public Law 121 (Senate) - 2026-03-05: Signed by the Governor (Senate) - 2026-02-27: Signed by the President Pro Tempore (Senate) - 2026-02-27: Signed by the President of the Senate (Senate) - 2026-02-27: Signed by the Speaker (House) - 2026-02-25: Senate concurred with House amendments; Roll Call 281: yeas 47, nays 0 (Senate) - 2026-02-19: Motion to concur filed (Senate) - 2026-02-18: Returned to the Senate with amendments (House) - 2026-02-17: Third reading: passed; Roll Call 267: yeas 90, nays 0 (House) - 2026-02-16: Amendment #1 (Lawson) prevailed; voice vote (House) - 2026-02-16: Second reading: amended, ordered engrossed (House) - 2026-02-12: Committee report: do pass, adopted (House) - 2026-01-29: First reading: referred to Committee on Employment, Labor and Pensions (House) - 2026-01-28: Referred to the House (Senate) - 2026-01-27: Third reading: passed; Roll Call 107: yeas 45, nays 0 (Senate) - 2026-01-27: House sponsor: Representative Lawson (Senate) - 2026-01-26: Second reading: ordered engrossed (Senate) - 2026-01-22: Committee report: do pass, adopted (Senate) - 2026-01-15: Committee report: amend do pass adopted; reassigned to Committee on Appropriations (Senate) - 2026-01-08: Authored by Senators Gaskill, Rogers (Senate) - 2026-01-08: First reading: referred to Committee on Pensions and Labor (Senate) ## Bill text - Engrossed Senate Bill (S): [PDF](https://api.iga.in.gov/2026/bills/SB0214/versions/SB0214.05.ENGH?format=pdf) - Enrolled Senate Bill (S): [PDF](https://api.iga.in.gov/2026/bills/SB0214/versions/SB0214.06.ENRH?format=pdf) - Introduced Senate Bill (S): [PDF](https://api.iga.in.gov/2026/bills/SB0214/versions/SB0214.01.INTR?format=pdf) - Senate Bill (H): [PDF](https://api.iga.in.gov/2026/bills/SB0214/versions/SB0214.03.COMS?format=pdf), [PDF](https://api.iga.in.gov/2026/bills/SB0214/versions/SB0214.04.COMH?format=pdf) - Senate Bill (S): [PDF](https://api.iga.in.gov/2026/bills/SB0214/versions/SB0214.02.COMS?format=pdf) ## Related bills - SB 185: Alcohol and tobacco matters. (signed) - SB 204: Various education matters. (signed) - SB 179: Indiana department of transportation. (signed) - SB 80: Code publication. (signed) - HB 1424: Farm and homestead food sales. (signed) - HB 1406: Tax and fiscal matters. (signed) ## Sources - [Engrossed Senate Bill (S) (PDF)](https://api.iga.in.gov/2026/bills/SB0214/versions/SB0214.05.ENGH?format=pdf) - [Enrolled Senate Bill (S) (PDF)](https://api.iga.in.gov/2026/bills/SB0214/versions/SB0214.06.ENRH?format=pdf) - [Introduced Senate Bill (S) (PDF)](https://api.iga.in.gov/2026/bills/SB0214/versions/SB0214.01.INTR?format=pdf) - [Senate Bill (H) (PDF)](https://api.iga.in.gov/2026/bills/SB0214/versions/SB0214.03.COMS?format=pdf) - [Senate Bill (H) (PDF)](https://api.iga.in.gov/2026/bills/SB0214/versions/SB0214.04.COMH?format=pdf) - [Senate Bill (S) (PDF)](https://api.iga.in.gov/2026/bills/SB0214/versions/SB0214.02.COMS?format=pdf) ## Related - [SB 185: Alcohol and tobacco matters.](https://policyrisk.com/state-bill/IN-SB185-2026) - [SB 204: Various education matters.](https://policyrisk.com/state-bill/IN-SB204-2026) - [SB 179: Indiana department of transportation.](https://policyrisk.com/state-bill/IN-SB179-2026) - [SB 80: Code publication.](https://policyrisk.com/state-bill/IN-SB80-2026) - [HB 1424: Farm and homestead food sales.](https://policyrisk.com/state-bill/IN-HB1424-2026) - [HB 1406: Tax and fiscal matters.](https://policyrisk.com/state-bill/IN-HB1406-2026) - [Indiana bills](https://policyrisk.com/states/indiana/bills) - [Indiana state hub](https://policyrisk.com/states/indiana) - [All state legislation](https://policyrisk.com/state-bills) Source: PRIA, https://policyrisk.com/state-bill/IN-SB214-2026 (as of 2026-11-01).