BanditAI
File Indiana Payroll
Taxes in Minutes
Easily file Indiana payroll tax forms, including new hire reports, withholding tax returns, and unemployment insurance filings—all from one secure platform.
Form NHR
Deadline: Within 20 days of hire
Form WH-1
Deadline: varies based on amount withheld
Form UC-1 & UC-5A
Deadline: Apr 30, Jul 31, Oct 31, Jan 31
Indiana Payroll Filing Requirements for New Hire, Withholding, and Unemployment Insurance
Stay compliant with Indiana payroll tax filing requirements for new hire reporting, withholding tax, and unemployment insurance.
| Forms | Filing Requirements | Filing Methods | Due Date |
|---|---|---|---|
| New Hire Report |
All employers and/or labor organizations doing business in the State of Indiana, who have an FEIN must report to the Indiana Directory of New Hires. Employers are required to report the following employees:
Independent Contractors (Not required): Employers generally do not have to report independent contractors to the Indiana new hire reporting system. However, you must report an independent contractor as a new hire if the individual provides a Social Security Number (SSN) for tax purposes instead of a Federal Employer Identification Number (FEIN). Multistate Employers: If you are an employer with employees in more than one state you have two options for reporting their new hires:
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Within 20 days of the employee's hire or rehire date |
| Form WH-1: Indiana Withholding Tax Return |
All employers or withholding agents who withhold state and/or county income tax from employee wages, nonresident contractors, partners, shareholders, or beneficiaries must file Form WH-1. This includes virtually all employers, and a return must be filed for every reporting period even if no tax was withheld or owed. |
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| Form UC-1: Quarterly Contribution Report and Form UC-5A: Quarterly Wage & Employment Report | Employers with state workforce/unemployment agencies in Indiana must file Form UC-1 and Form UC-5A to report quarterly payroll, individual employee wages, and state unemployment (SUTA) taxes. |
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File Indiana Payroll Forms with Confidence
Simplify Indiana payroll tax filing with TaxBandits — securely file new hire reports, withholding tax forms, and unemployment insurance returns online.
Indiana Annual Withholding Reconciliation Form WH-3
Understand Indiana’s additional filing requirements and stay compliant.
| Filing Requirement | Used to reconcile Indiana state and county income tax withheld during the year with withholding returns and employee wage statements. |
|---|---|
| Due Date | January 31st of the following year. |
| What to Include | Summary of total wages, total tax withheld, and total payments made. Must accompany employee Forms W-2. |
| Filing Method | File electronically through INTIME. Larger files may be submitted through SFTP when they meet Indiana DOR requirements. |
Simplify your WH-3 filing with TaxBandits
Information Required to File
Know what information you need to file Indiana payroll forms accurately.
What to Report in a New Hire?
- Employer's Federal Employer Identification Number (FEIN)
- Employer's Name and address
- Employee's Name
- Employee's Mailing Address
- Employee's Social Security Number (SSN)
- Employee's Date of Hire
- Employee's Job Title
- Employee's Standard Occupational Classification (SOC)
- Employee's Starting Salary
- Employee's Rate of Pay
What to Report on Form WH-1?
- Indiana Taxpayer ID Number
- Employer's Federal Employer Identification Number (FEIN)
- Filing Status
- Reporting Tax Period
- Total Indiana State Tax Withheld
- Total County Tax Withheld
- Total Amount Remitted
- Total Amount Due
- Penalty or interest if any
What to Report on Forms UC-1 & UC-5A?
- Indiana unemployment account number
- Employer identification details
- Employee names
- Employee Social Security Numbers
- Total wages paid
- Taxable wages
- Quarterly contributions due
- Monthly employment counts
How to file Payroll Tax Forms with the State of Indiana?
Create a free TaxBandits account and follow these simple steps to e-file your Indiana forms efficiently.
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Step 1: Choose the Required Form
Select the type of form you want to file. This includes new hire, withholding Forms WH-1 or WH-3, and unemployment insurance Form UC-5.
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Step 2: Enter the Required Tax Details
Complete the chosen form with the required information that applies to your business, such as employee wages and withholding amounts.
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Step 3: Review and Transmit
Review your form and transmit it to the appropriate state agencies through TaxBandits for a secure and approved filing.
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Step 1: Choose the Required Form
Select the type of form you want to file. This includes new hire reporting, withholding tax return Form WH-1, and quarterly wage & employment report Form UC-1 and Form UC-5A.
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Step 2: Enter the Required Tax Details
Complete the chosen form with the required information that applies to your business, such as employee wages and contribution data.
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Step 3: Review and Transmit
Review your form and transmit it to the appropriate state agencies through TaxBandits for a secure and approved filing.
Start e-filing with Indiana today—TaxBandits makes it quick and easy!
Indiana Payroll Tax Filing — Simple, Transparent Pricing
Pay for more than filing—accuracy, right outcome, and peace of mind.
| No of Forms | First Form | Next 3 Forms | 5-25 Forms | 26-50 Forms | 51-100 Forms | 101-500 Forms | 501-1000 Forms |
|---|---|---|---|---|---|---|---|
| New Hire Reporting | $1 / Employee | ||||||
| Form WH-1: Indiana Withholding Tax Return |
$5.95 | $5.25 | $4.75 | $4.25 | $3.75 | $3.25 | $3.00 |
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Form UC-1 & UC-5A: Quarterly Wage & Employment Report |
$5.95 | $5.25 | $4.75 | $4.25 | $3.75 | $3.25 | $3.00 |
For high-volume filing, call us at (704) 684-4758 for customized pricing.
Penalties and Corrections for New Hire, Withholding, and Unemployment
Know the penalties and how to correct errors before they impact compliance.
| Form | Penalties | Corrections |
|---|---|---|
| New Hire Report |
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Use Indiana New Hire Reporting Center online portal: To correct a new hire report submitted to Indiana, simply file a new report with the correct information. The state does not have a specific "correction" form for new hires; simply submit a new report to overwrite the previously filed data.
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| Form WH-1 |
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Use Indiana Taxpayer Information Management Engine portal: To correct a previously filed Form WH-1, you must file an amended return through the state's online tax portal rather than submitting a paper form. Online Method (Recommended): Log in to your INTIME account, select your withholding account, find the WH-1 return you need to correct and check the Amended Return box, enter only the corrected information for the tax period, provide an explanation for correction, and submit. |
| Forms UC-1 & UC-5A |
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Use online through the Indiana Department of Workforce Development (DWD) system: To correct previously filed Forms UC-1 & UC-5A, you can either file a correction online or paper file appropriate amendment forms.
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Beyond State Payroll Filing: Simplifying All Your Tax Needs
At TaxBandits, we simplify more than just state payroll filings. From Form 941 to 1099, W-2, and beyond, we make tax filing easier for businesses of all sizes. Our platform streamlines federal and state compliance, saving you time and reducing errors, so you can focus on growing your business.
Let TaxBandits Make Your Indiana Payroll Filing Easy
We offer a comprehensive solution to meet all your state payroll compliance needs.
- New Hire Reporting
- Forms WH-1 & WH-3
- Form UC-5
Frequently Asked Questions
All Indiana employers are required to report newly hired and rehired employees to the Indiana New Hire Reporting Center. This requirement applies to:
- Private employers
- Government agencies
- Nonprofit organizations
- Temporary staffing agencies
- Multi-state employers with employees working in Indiana
A rehired employee is someone who returns to work after a separation of at least 60 consecutive days.
Reporting new hires helps the state enforce child support obligations, reduce unemployment insurance fraud, and maintain accurate workforce records.
Indiana employers must report newly hired or rehired employees within 20 days of the employee's hire date.
For employers submitting reports electronically in multiple batches per month:
- Reports may be submitted twice monthly
- Submissions must be made 12 to 16 days apart
Timely reporting helps employers avoid penalties and ensures compliance with federal and state new hire reporting laws.
Employers must provide the following information:
Employee Information
- Full name
- Residential address
- Social Security Number (SSN)
- Date of hire
Employer Information
- Business name
- Business address
- Federal Employer Identification Number (FEIN)
Providing complete and accurate information helps prevent processing delays and reporting errors.
If incorrect employee information was reported, employers should:
- Log in to the Indiana New Hire Reporting Center portal and update the record, if available
- Contact the Indiana New Hire Reporting Center for assistance with:
- Social Security Number corrections
- Employee name corrections
- Hire date corrections
- Duplicate reports
Corrections should be submitted as soon as an error is identified to maintain compliance records.
Form WH-1, Indiana Withholding Tax Return, is used by employers to report and remit Indiana state and county income taxes withheld from employee wages.
You must file Form WH-1 if:
- You withhold Indiana state income tax from employee wages.
- You withhold Indiana county income tax.
- You are registered for Indiana withholding tax purposes.
Employers must file Form WH-1 even if no withholding tax is due during a filing period unless the account has been officially closed.
The Indiana Department of Revenue assigns filing frequencies based on the amount of withholding tax collected.
Common filing schedules include:
- Monthly Filer: Generally assigned to employers with larger withholding liabilities.
- Quarterly Filer: Typically assigned to employers with lower withholding amounts.
- Annual Filer: Generally assigned to employers with minimal withholding obligations.
Employers should file Form WH-1 according to the filing frequency assigned by the Indiana Department of Revenue through INTIME.
Yes. Indiana strongly encourages electronic filing through the INTIME (Indiana Taxpayer Information Management Engine) system.
Electronic filing allows employers to:
- File Form WH-1 securely
- Make withholding tax payments
- View filing history
- Submit amendments
- Manage withholding accounts online
Electronic filing reduces errors and provides immediate confirmation of successful submission.
If you discover an error after filing Form WH-1:
- Log in to INTIME.
- Locate the filing period that requires correction.
- Submit an amended return with the corrected withholding information.
- Pay any additional tax due or request adjustments if an overpayment occurred.
Common corrections include:
- Incorrect withholding amounts
- State or county tax reporting errors
- Payroll adjustments
- Employee wage reporting discrepancies
Employers should file corrections promptly to minimize penalties and interest.
Indiana employers subject to unemployment insurance laws must file:
Form UC-1: Employer's Quarterly Contribution Report
Used to report:
- Taxable wages
- Unemployment contributions due
- Employer account information
Form UC-5A: Quarterly Wage and Employment Report
Used to report:
- Employee wages
- Employee Social Security Numbers
- Quarterly employment information
Both forms must generally be filed together each quarter.
Indiana unemployment insurance reports are filed quarterly.
| Quarter | Due Date |
|---|---|
| January - March | April 30 |
| April - June | July 31 |
| July - September | October 31 |
| October - December | January 31 |
Employers must file even when no wages were paid during the quarter if their unemployment account remains active.
To correct previously filed unemployment reports:
Online Method (Preferred)
- Log in to the Indiana Employer Self-Service (ESS) portal.
- Select the quarter requiring correction.
- Report the complete corrected information rather than only the difference.
Paper Method
- Submit amended Forms UC-1 and UC-5A.
- Report the complete corrected information rather than only the difference
Corrections should be made as soon as errors are discovered to avoid account discrepancies.
Indiana may assess penalties and interest when employers:
- File quarterly reports late
- Pay unemployment contributions after the due date
- Underreport taxable wages
- Fail to provide required employee wage information
In addition to penalties, interest may accrue on unpaid contribution balances until the liability is satisfied.
Timely filing and payment help employers maintain a favorable unemployment tax experience rate.
For 2026, Indiana unemployment insurance taxes apply to the first $9,500 of wages paid to each employee during the calendar year.
2026 Taxable Wage Base
- $9,500 per employee
2026 Contribution Rates
- New Employer Rate: Generally 2.5%
- Experienced Employer Rates: Approximately 0.50% to 7.40%
- Maximum Delinquent Rate: Up to 9.40%
Employers should use their assigned rate together with the $9,500 taxable wage base when calculating quarterly unemployment insurance contributions reported on Forms UC-1 & UC-5A.
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