Sources checked:
Quick answer. Indiana: $9,500 SUTA wage base (2026); 2.5% new employer rate; new hires reported in 20 days; $7.25 minimum wage; no adult meal break rule; final pay by the next payday if fired. 17 of 20 checklist items are confirmed on official pages; 3 are marked not confirmed, with the page to check.
Indiana 2027 employer checklist
1. Register for unemployment tax and withholdingBefore the first payroll.
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ConfirmedOpen a state unemployment tax account
DWD: new employers register in Uplink Employer Self Service by choosing First Time User; the SUTA account number follows approval.
Source: Indiana Department of Workforce Development, checked November 2026 · More: Unemployment tax wage bases by state
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Not confirmedTaxable wage base for 2027
Not confirmed — check Indiana DWD: New Employer Premium Rate.
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ConfirmedTaxable wage base for 2026 (the latest published)
$9,500 per employee in 2026.
DOL table, effective January 2026.
Source: Indiana DWD: New Employer Premium Rate, checked November 2026 · More: Unemployment tax wage bases by state
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ConfirmedNew employer tax rate
2.5% for a new employer.
DWD: most new employers pay 2.5% for their first four calendar years in the state.
- Construction (NAICS 23): DWD: the lesser of 4.0% or the average rate for construction employers.
- Government: 1.6%: DWD: 1.6% unless the employer elects to reimburse.
Source: Indiana DWD: New Employer Premium Rate, checked November 2026 · More: Unemployment tax wage bases by state
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ConfirmedQuarterly wage reports and payments
DWD: April 30, July 31, October 31 and January 31.
Source: Indiana DWD: New Employer Premium Rate, checked November 2026 · More: Unemployment tax wage bases by state
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ConfirmedState income tax withholding
State income tax applies. New employees fill out the state certificate: WH-4, Employee's Withholding Exemption and County Status Certificate.
Source: Official page, checked November 2026
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ConfirmedWorkers who live in a neighboring state
Reciprocity partners named by the state: Kentucky, Michigan, Ohio, Pennsylvania and Wisconsin. Their residents can give you Form WH-47 (Certificate of Residence).
Indiana has established reciprocity agreements with Kentucky, Michigan, Ohio, Pennsylvania, and Wisconsin
Source: Indiana Department of Revenue: Information Bulletin #33, Withholding Requirements for Nonresident Employees, checked November 2026 · More: Indiana tax reciprocity
2. Report new hires and check work eligibilityFor every hire, rehire and, where the state says so, contractor.
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ConfirmedReport each new hire to the state
Within 20 days of the day the employee begins working.
- Who: All newly hired or rehired employees.
- Independent contractors: yes, report them too. Indiana's employer handbook says to report all newly hired or rehired employees or independent contractors within 20 days of their date of hire (IC 22-4-10-8).
- How: online, mail, fax. Report through the Indiana New Hire Reporting Center website, by mail or by fax.
Source: Official page, checked November 2026 · More: First hire checklist for Indiana
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ConfirmedWorkplace posters
Indiana Department of Workforce Development lists the required posters.
Source: Indiana DWD: Required Employer Posters, checked November 2026 · More: First hire checklist for Indiana
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Not confirmedE-Verify for private employers
Not confirmed — check Indiana Legal Employment Declaration, Allen County Board of Commissioners.
3. Set pay at the minimum wage: January 1 and mid-yearCheck every hourly and tipped rate against the floor.
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ConfirmedMinimum wage now (2026)
$7.25 an hour.
$7.25 for employers of 2 or more (US DOL).
Source: U.S. Department of Labor: State Minimum Wage Laws (updated November 5, 2026), checked November 2026 · More: Minimum wage by state 2027
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ConfirmedMinimum wage change in 2027
$7.25 an hour; no scheduled change in our data.
US DOL's state table (updated November 5, 2026) shows no scheduled change.
Source: U.S. Department of Labor: State Minimum Wage Laws (updated November 5, 2026), checked November 2026 · More: Minimum wage by state 2027
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ConfirmedTipped employees
Cash wage of at least $2.13 an hour in 2027, with tips making up the rest.
Federal rule: a cash wage of at least $2.13 with tips making up the rest of $7.25 (US DOL tipped table).
Source: U.S. Department of Labor: Minimum Wages for Tipped Employees (revised July 1, 2026), checked November 2026 · More: Minimum wage by state 2027
4. Paid sick leaveAccrual, limits and notice.
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Not confirmedPaid sick leave
Not confirmed — check Indiana Code Title 22, Article 2 (IC 22-2-9-2).
5. Meal and rest breaksAdults and workers under 18.
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ConfirmedMeal breaks for adults
No state requirement, per the state's own page. Indiana doesn't generally require meal breaks for employees 18 and older.
Generally speaking, no.
Source: IN.gov FAQ: Does my employer have to give me a break during my work shift?, checked November 2026 · More: Meal and rest break laws by state
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ConfirmedRest breaks for adults
No state requirement, per the state's own page. Indiana doesn't generally require breaks for employees 18 and older.
Generally speaking, no.
Source: IN.gov FAQ: Does my employer have to give me a break during my work shift?, checked November 2026 · More: Meal and rest break laws by state
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ConfirmedBreaks for workers under 18
No state requirement, per the state's own page. Indiana dropped its break rule for minors: employers no longer have to give a minor a break or lunch, however long the shift.
Employers are no longer required to provide a minor with a break or lunch regardless of the number of hours worked in a day.
Source: IN.gov FAQ: Does my employer have to give me a break during my work shift?, checked November 2026 · More: Meal and rest break laws by state
6. Workers' compensationCoverage, posters and proof.
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ConfirmedWorkers' compensation insurance
All employers must get worker's compensation from a private insurance carrier (or Board-approved self-insurance).
All Indiana employers must obtain worker's compensation from a private insurance carrier.
- Owners and officers: Sole proprietors, partners and LLC members or managers are covered only if they elect coverage on State Form 36097; a corporate officer with an ownership interest can elect not to be an employee on the same form.
- Poster: Almost every employer with employees needs the Worker's Compensation Notice posted.
- Check a policy: The Board's site links a 'Confirm Employer's Worker's Comp Coverage' search and a Contractor Search.
Source: IN.gov | Business Owner's Guide, checked November 2026 · More: Workers' comp requirements by state
7. Final payWhen someone leaves.
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ConfirmedFinal pay when you let someone go
On the regular payday for the pay period in which the employer separated the employee.
regular pay day for pay period in which separation occurred
Source: Indiana Code Title 22, Article 2 (IC 22-2-9-2), checked November 2026 · More: Final paycheck laws by state
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ConfirmedFinal pay when an employee quits
On the next usual and regular payday the employer has set.
until the next usual and regular day for payment of wages
- If it's late: Liquidated damages of two times the wages due if a court finds the employer did not act in good faith (IC 22-2-5-2, for employees who leave voluntarily).
Source: Indiana Code Title 22, Article 2 (IC 22-2-9-2), checked November 2026 · More: Final paycheck laws by state
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ConfirmedFor a laid-off employee: the state's work search rule
Complete 2 work search activities each week.
Source: Indiana DWD: Work search, checked November 2026 · More: Unemployment work search rules by state
8. Year-end W-2 and 1099 filingState copies, due in early 2027 for 2026 pay.
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ConfirmedState copies of W-2s and 1099s
All information returns that report Indiana state or local income tax withholding are submitted with Form WH-3. Returns without Indiana withholding should not be sent; keep them for three years and provide them if the Department asks.
- W-2s: January 31 (with Form WH-3)
- 1099s: January 31 (31 days after the end of the calendar year, with Form WH-3)
- Annual reconciliation: Form WH-3, annual withholding reconciliation, due January 31.
- Electronic filing: Anyone filing more than 25 W-2, W-2G or 1099-R statements must file electronically (Indiana Code 6-3-4-16.5).
Source: Indiana DOR: Withholding Income (modified November 4, 2026), checked November 2026 · More: 1099 and W-2 deadline finder
Key dates for 2027
Only the dates our files state. A date on a weekend or holiday is flagged, not moved, unless the agency's page says it moves.
| Date | What | Source |
|---|---|---|
| Sunday, January 31, 2027 | Unemployment tax report and payment for the fourth quarter of 2026 Falls on a Sunday. This is the date as the agency states it; check its rule for weekend due dates (see step 1). | |
| Monday, February 1, 2027 | Form WH-3 with W-2s and withholding statements | |
| Monday, February 1, 2027 | Form W-2 Copy A (with W-3) to SSA, and employee copies (federal) | |
| Monday, February 1, 2027 | Form 1099-MISC copies to payees (federal) | |
| Monday, February 1, 2027 | Form 1099-NEC to the IRS and to each payee (federal) | |
| Monday, March 1, 2027 | Form 1099-MISC to the IRS on paper (federal) | |
| Wednesday, March 31, 2027 | Form 1099-MISC to the IRS electronically (federal) | |
| Friday, April 30, 2027 | Unemployment tax report and payment for the first quarter of 2027 | |
| Saturday, July 31, 2027 | Unemployment tax report and payment for the second quarter of 2027 Falls on a Saturday. This is the date as the agency states it; check its rule for weekend due dates (see step 1). | |
| Sunday, October 31, 2027 | Unemployment tax report and payment for the third quarter of 2027 Falls on a Sunday. This is the date as the agency states it; check its rule for weekend due dates (see step 1). |
Still to confirm
- Taxable wage base for 2027: check Indiana DWD: New Employer Premium Rate
- E-Verify for private employers: check Indiana Legal Employment Declaration, Allen County Board of Commissioners
- Paid sick leave: check Indiana Code Title 22, Article 2 (IC 22-2-9-2)
Indiana kit
Indiana Employer Compliance Kit 2027
This checklist as a printable document with every source link and check date, a 2027 deadline calendar, a start-here guide, and an Excel workbook with a deadline tracker and new-hire and pay-change checklists, all built from the same data as this page.
Get the kit, $19 Or the 2027 Employer Compliance Bundle (7 Kits), $59
General information, not legal, tax or payroll advice. We are not lawyers, and MCC Solutions is not a law firm or a payroll service. Nothing here guarantees compliance. Rules change, cities and counties can add their own, and the agency's own page has the final word.
Common questions
What is the Indiana unemployment tax wage base for 2027?
Not confirmed in our data files. Check Indiana DWD: New Employer Premium Rate (https://www.in.gov/dwd/indiana-unemployment/employers/employer-guide/rate-computation/new-employer-premium-rate). The latest published base is $9,500 per employee in 2026.
How soon must a Indiana employer report a new hire?
Within 20 days of the day the employee begins working.
What is the Indiana minimum wage in 2027?
$7.25 an hour; no scheduled change in our data. US DOL's state table (updated November 5, 2026) shows no scheduled change.
Does Indiana require paid sick leave?
Not confirmed in our data files. Check Indiana Code Title 22, Article 2 (IC 22-2-9-2) (https://iga.in.gov/ic/2026/Title_22/Article_2.pdf?download=1).
When is a final paycheck due in Indiana?
If the employer ends the job: On the regular payday for the pay period in which the employer separated the employee. If the employee quits: On the next usual and regular payday the employer has set.
Does Indiana require state W-2 or 1099 filing?
All information returns that report Indiana state or local income tax withholding are submitted with Form WH-3. Returns without Indiana withholding should not be sent; keep them for three years and provide them if the Department asks. W-2s: January 31 (with Form WH-3) 1099s: January 31 (31 days after the end of the calendar year, with Form WH-3)
Do Indiana employers need workers' comp?
All employers must get worker's compensation from a private insurance carrier (or Board-approved self-insurance).
Related: Employer compliance by state · 2027 changes for employers