Sec. 8. "Employee" has the same meaning as it has for purposes of federal income tax withholding under Sections 3401 through 3404 of the Internal Revenue Code. As added by P.L.347-1989(ss), SEC.1.
"Employee"
Ind. Code § 6-5.5-1-8, under Chapter 1. Definitions.
Ind. Code § 6-5.5-1-8