---
title: "Indiana Employer Requirements 2027 Checklist | MCC Solutions"
description: "Indiana employers in 2027: $9,500 SUTA wage base, new hires reported in 20 days, $7.25 minimum wage. Official sources linked."
url: "https://mcc-solutionsnj.com/bookkeeping/indiana-employer-compliance-2027"
---

Employer checklist · Indiana · 2027

# Indiana employer compliance checklist for 2027

Registration, new hires, pay rates, leave, breaks, insurance, final pay and year-end filing, in the order you meet them, each from the state's own pages.

[![Intuit ProAdvisor Gold tier badge](/img/credentials/intuit-proadvisor-gold.png)](https://proadvisor.intuit.com/app/accountant/search?searchId=matthew-coleman77)Gold tier in Intuit's ProAdvisor program. [See my Intuit listing](https://proadvisor.intuit.com/app/accountant/search?searchId=matthew-coleman77)

Keeping your own books? Tallyfinch does invoices, bank import and reports on your computer. [See Tallyfinch](/bookkeeping/mcc-books-downloadable-bookkeeping-software)

**Sources checked:** November 2026

**Quick answer.** Indiana: $9,500 SUTA wage base; 2.5% new employer rate; new hires reported in 20 days; $7.25 minimum wage; no statewide paid sick leave law; no adult meal break rule; final pay by the next payday if fired. 19 of 19 checklist items are confirmed on official pages; none are open.

## Indiana 2027 employer checklist

### 1. Register for unemployment tax and withholdingBefore the first payroll.

- #### 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](https://uplink.in.gov/ESS/ESSLogon.htm), checked November 2026 · More: [Indiana unemployment tax 2027](/bookkeeping/suta-indiana-2027)
- #### ConfirmedTaxable wage base for 2027 $9,500 per employee in 2027 ($9,500 in 2026).Indiana DWD: "Premiums are based on the first $9,500 of gross wages per employee per calendar year." The page states a standing amount with no end date, so 2027 is $9,500. Source: [Indiana DWD: New Employer Premium Rate](https://www.in.gov/dwd/indiana-unemployment/employers/employer-guide/rate-computation/new-employer-premium-rate), checked November 2026 · More: [Indiana unemployment tax 2027](/bookkeeping/suta-indiana-2027)
- #### 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](https://www.in.gov/dwd/indiana-unemployment/employers/employer-guide/rate-computation/new-employer-premium-rate), checked November 2026 · More: [Indiana unemployment tax 2027](/bookkeeping/suta-indiana-2027)

- #### ConfirmedQuarterly wage reports and payments DWD: April 30, July 31, October 31 and January 31. Source: [Indiana DWD: New Employer Premium Rate](https://www.in.gov/dwd/indiana-unemployment/employers/employer-guide/rate-computation/new-employer-premium-rate), checked November 2026 · More: [Indiana unemployment tax 2027](/bookkeeping/suta-indiana-2027)
- #### 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](https://forms.in.gov/Download.aspx?id=2702), checked November 2026
- #### 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: Form WH-47, Certificate of Residence](https://forms.in.gov/download.aspx?id=2419), checked November 2026 · More: [Indiana tax reciprocity](/bookkeeping/state-tax-reciprocity-indiana)

### 2. Report new hires and check work eligibilityFor every hire, rehire and, where the state says so, contractor.

- #### 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](https://in-newhire.com/), checked November 2026 · More: [First hire checklist for Indiana](/bookkeeping/first-hire-checklist-by-state?state=in)

- #### ConfirmedWorkplace posters Indiana Department of Workforce Development lists the required posters. Source: [Indiana DWD: Required Employer Posters](https://www.in.gov/dwd/2455.htm), checked November 2026 · More: [First hire checklist for Indiana](/bookkeeping/first-hire-checklist-by-state?state=in)
- #### ConfirmedE-Verify for private employers No state law requires private employers in Indiana to use E-Verify: NCSL's State E-Verify Action summary (secondary source, checked November 2026) lists Indiana among the states that require it of most public employers, not among the nine that require it of all employers.Nine states—Alabama, Arizona, Georgia, Louisiana, Mississippi, North Carolina, South Carolina, Tennessee, Utah—require E-Verify for all employers Source: [NCSL (secondary source): State E-Verify Action, National Conference of State Legislatures (undated 50-state summary)](https://www.ncsl.org/immigration/state-e-verify-action), checked November 2026 · More: [E-Verify requirements by state](/bookkeeping/e-verify-requirements-by-state)

### 3. Set pay at the minimum wage: January 1 and mid-yearCheck every hourly and tipped rate against the floor.

- #### ConfirmedMinimum wage now (2026) $7.25 an hour.$7.25 for employers of 2 or more (US DOL). Sources: [Indiana Code 22-2-2-10.5 (2026 Indiana Code, Title 22, Article 2)](https://iga.in.gov/ic/2026/Title_22/Article_2.pdf?download=1); [U.S. Department of Labor: State Minimum Wage Laws (updated November 5, 2026)](https://www.dol.gov/agencies/whd/minimum-wage/state); [U.S. Department of Labor: Minimum Wages for Tipped Employees (revised July 1, 2026)](https://www.dol.gov/agencies/whd/state/minimum-wage/tipped), checked November 2026 · More: [Minimum wage by state 2027](/bookkeeping/minimum-wage-by-state-2027)
- #### 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. Sources: [Indiana Code 22-2-2-10.5 (2026 Indiana Code, Title 22, Article 2)](https://iga.in.gov/ic/2026/Title_22/Article_2.pdf?download=1); [U.S. Department of Labor: State Minimum Wage Laws (updated November 5, 2026)](https://www.dol.gov/agencies/whd/minimum-wage/state); [U.S. Department of Labor: Minimum Wages for Tipped Employees (revised July 1, 2026)](https://www.dol.gov/agencies/whd/state/minimum-wage/tipped), checked November 2026 · More: [Minimum wage by state 2027](/bookkeeping/minimum-wage-by-state-2027)
- #### 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)](https://www.dol.gov/agencies/whd/state/minimum-wage/tipped), checked November 2026 · More: [Minimum wage by state 2027](/bookkeeping/minimum-wage-by-state-2027)

### 4. Paid sick leaveAccrual, limits and notice.

- #### ConfirmedPaid sick leave No statewide paid sick leave law for private employers.IC 22-2-16-3: "Unless federal or state law provides otherwise, a unit may not establish, mandate, or otherwise require an employer" to provide a benefit, a term of employment, a working condition, or "an attendance, scheduling, or leave policy" that exceeds federal or state requirements. Not adopted (list basis): the US Department of Labor Women's Bureau map of state paid sick leave laws (as of September 2024; checked November 2026) names 15 states and DC with a paid sick leave law, and Indiana is not among them. Check the state labor agency for any law passed since. Source: [U.S. Department of Labor, Women's Bureau: State Paid Sick Leave Laws (map, as of September 2024)](https://dol.gov/sites/dolgov/files/WB/StatePaidSickLeaveLaws.pdf), checked November 2026 · More: [Paid sick leave laws by state](/bookkeeping/paid-sick-leave-laws-by-state)
- #### ConfirmedCity or county sick leave rules Indiana Code 22-2-16-3 Source: [Indiana Code Title 22, Article 2 (2026), including IC 22-2-16 Employee Benefits](https://iga.in.gov/ic/2026/Title_22/Article_2.pdf?download=1), checked November 2026 · More: [Paid sick leave laws by state](/bookkeeping/paid-sick-leave-laws-by-state)

### 5. Meal and rest breaksAdults and workers under 18.

- #### 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. Sources: [IN.gov FAQ: Does my employer have to give me a break during my work shift?](https://faqs.in.gov/hc/en-us/articles/115005216148-Does-my-employer-have-to-give-me-a-break-during-my-work-shift); [Indiana Department of Labor: Youth employment](https://secure.in.gov/dol/youth-employment/youth-employment-home/), checked November 2026 · More: [Meal and rest break laws by state](/bookkeeping/meal-and-rest-break-laws-by-state)
- #### 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. Sources: [IN.gov FAQ: Does my employer have to give me a break during my work shift?](https://faqs.in.gov/hc/en-us/articles/115005216148-Does-my-employer-have-to-give-me-a-break-during-my-work-shift); [Indiana Department of Labor: Youth employment](https://secure.in.gov/dol/youth-employment/youth-employment-home/), checked November 2026 · More: [Meal and rest break laws by state](/bookkeeping/meal-and-rest-break-laws-by-state)
- #### 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. Sources: [IN.gov FAQ: Does my employer have to give me a break during my work shift?](https://faqs.in.gov/hc/en-us/articles/115005216148-Does-my-employer-have-to-give-me-a-break-during-my-work-shift); [Indiana Department of Labor: Youth employment](https://secure.in.gov/dol/youth-employment/youth-employment-home/), checked November 2026 · More: [Meal and rest break laws by state](/bookkeeping/meal-and-rest-break-laws-by-state)

### 6. Workers' compensationCoverage, posters and proof.

- #### 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](https://www.in.gov/core/business_guide.html), checked November 2026 · More: [Workers' comp requirements by state](/bookkeeping/workers-comp-requirements-by-state)

### 7. Final payWhen someone leaves.

- #### 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 Sources: [Indiana Code Title 22, Article 2 (IC 22-2-9-2)](https://iga.in.gov/ic/2026/Title_22/Article_2.pdf?download=1); [Indiana Code 22-2-5: Frequency of Wage Payments](https://iga.in.gov/ic/2026/Title_22/Article_2/Chapter_5.pdf), checked November 2026 · More: [Final paycheck laws by state](/bookkeeping/final-paycheck-laws-by-state)
- #### 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 wagesIf 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).

Sources: [Indiana Code Title 22, Article 2 (IC 22-2-9-2)](https://iga.in.gov/ic/2026/Title_22/Article_2.pdf?download=1); [Indiana Code 22-2-5: Frequency of Wage Payments](https://iga.in.gov/ic/2026/Title_22/Article_2/Chapter_5.pdf), checked November 2026 · More: [Final paycheck laws by state](/bookkeeping/final-paycheck-laws-by-state)

- #### ConfirmedFor a laid-off employee: the state's work search rule Complete 2 work search activities each week. Source: [Indiana DWD: Work search](https://www.in.gov/dwd/indiana-unemployment/individuals/work-search), checked November 2026 · More: [Indiana work search rules](/tools/unemployment-work-search-indiana)

### 8. Year-end W-2 and 1099 filingState copies, due in early 2027 for 2026 pay.

- #### 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: 1220 (W-2G and 1099) Electronic Filing Requirements (October 2025)](https://www.in.gov/dor/files/guide-1220-w-2g-1099.pdf), checked November 2026 · More: [1099 and W-2 deadline finder](/bookkeeping/1099-w2-filing-deadline-finder?states=in)

## 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.

Hiring in another state? [Employer registration in Indiana, done for you](/bookkeeping/out-of-state-employer-registration), or [a free bookkeeping health check](/bookkeeping/health-check).

| 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). | [Indiana DWD: New Employer Premium Rate](https://www.in.gov/dwd/indiana-unemployment/employers/employer-guide/rate-computation/new-employer-premium-rate) |
| Monday, February 1, 2027 | Form WH-3 with W-2s and withholding statements | [Indiana DOR: Withholding Income (modified November 4, 2026)](https://www.in.gov/dor/i-am-a/business-corp/withholding/) |
| Monday, February 1, 2027 | Form W-2 Copy A (with W-3) to SSA, and employee copies (federal) | [IRS Topic no. 752, Filing Forms W-2 and W-3](https://www.irs.gov/taxtopics/tc752) |
| Monday, February 1, 2027 | Form 1099-MISC copies to payees (federal) | [IRS Instructions for Forms 1099-MISC and 1099-NEC (Rev. December 2026)](https://www.irs.gov/node/87791) |
| Monday, February 1, 2027 | Form 1099-NEC to the IRS and to each payee (federal) | [IRS Instructions for Forms 1099-MISC and 1099-NEC (Rev. December 2026)](https://www.irs.gov/node/87791) |
| Monday, March 1, 2027 | Form 1099-MISC to the IRS on paper (federal) | [IRS Instructions for Forms 1099-MISC and 1099-NEC (Rev. December 2026)](https://www.irs.gov/node/87791) |
| Wednesday, March 31, 2027 | Form 1099-MISC to the IRS electronically (federal) | [IRS Instructions for Forms 1099-MISC and 1099-NEC (Rev. December 2026)](https://www.irs.gov/node/87791) |
| Friday, April 30, 2027 | Unemployment tax report and payment for the first quarter of 2027 | [Indiana DWD: New Employer Premium Rate](https://www.in.gov/dwd/indiana-unemployment/employers/employer-guide/rate-computation/new-employer-premium-rate) |
| 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). | [Indiana DWD: New Employer Premium Rate](https://www.in.gov/dwd/indiana-unemployment/employers/employer-guide/rate-computation/new-employer-premium-rate) |
| 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). | [Indiana DWD: New Employer Premium Rate](https://www.in.gov/dwd/indiana-unemployment/employers/employer-guide/rate-computation/new-employer-premium-rate) |

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](/toolkits/indiana-employer-compliance-kit-2027)

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?**

$9,500 per employee in 2027 ($9,500 in 2026). Indiana DWD: "Premiums are based on the first $9,500 of gross wages per employee per calendar year." The page states a standing amount with no end date, so 2027 is $9,500.

**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?**

No statewide paid sick leave law for private employers.

**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](/bookkeeping/employer-compliance-by-state) · [2027 changes for employers](/bookkeeping/2027-state-law-changes-for-employers?state=in)

**Rule Watch:** keep this state's employer rules and next deadlines on one private dashboard, with changes marked when our data changes. From $9 a month. [See Rule Watch](/rule-watch).

Required posters: [workplace posters by state](/bookkeeping/required-workplace-posters-by-state), with free official links.

Tallyfinch

### Books you keep on your own computer

Tallyfinch does invoices, bills, bank import, reconciliation and the main reports, in a file you own. $99 once, then $5 a month for updates; the app keeps working if you stop the plan. It does not do payroll or sales tax filing. The free download records up to 60 entries.

[See Tallyfinch](/bookkeeping/mcc-books-downloadable-bookkeeping-software) [Download it free](/tools/pro/trial/mccBooks) [Compare the three apps](/software)

## Want payroll handled for you?

[See bookkeeping services](/bookkeeping/)[Call (908) 444-6373](tel:+19084446373)