2025 YEAR END
Withholding
Withholding requirements
Employees must fill out Form WH-4.
Supplemental rate
The rate is 3.00%.
State Unemployment Insurance (SUI)
Wage base
$9,900
Contributions
- Experienced Employers: The range of contribution rates for experienced employers is 0.5% to 7.4%.
- New Employers: Most new employers are assigned a rate of 2.5%.
More information
Employers should refer to the Indiana Department of Workforce Development (DWD) for their specific assigned rate and any additional surcharges or administrative fees that may apply.
Labor
Minimum wage
$7.25
Termination Pay
Indiana has no provisions regarding termination pay.
More information
New Hire Filing
Reporting deadline
Within 20 days of employee hiring.
Reporting online
Reporting by mail
Since July 1, 2024, the Indiana New Hire Reporting Center no longer accepts new hire submissions by mail or fax. All new hire reports must be submitted electronically.
New hire reporting form
Child Support
Online payments
More information
Child Support Payments
Indiana State Central Collection Unit (INSCCU)
PO Box 7130
Indianapolis, IN 46207-7130
Important: All payments sent by mail must include the payer’s name, address, and the ISETS case number to ensure proper credit.
Other
New employer registration
Local taxes
County Income Tax (LIT): Indiana has a local income tax (LIT) in all 92 counties. The rate is set by each county and varies.
Withholding Requirement: Employers must withhold this tax based on the employee's county of residence or principal place of work as of January 1 of that year.
Rate Information: For a complete list of current county income tax rates, employers should refer to Departmental Notice #1 on the Indiana Department of Revenue website.
Reciprocal states
Kentucky, Pennsylvania, Michigan, Ohio, and Wisconsin.
Disability insurance
N/A
Helpful links
Last Updated
09/17/2025
States
The information provided here should not be considered legal or accounting advice nor should it substitute for legal, accounting, and other professional advice. If you require legal or accounting advice, you should always consult your licensed attorney, accountant, or other professional to discuss the facts of your particular situation.
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