Local payroll and employment requirements that differ from or exceed Indiana state law
Last updated: January 2025
Federal minimum wage applies. Indiana preempts local minimum wage increases.
No state or local paid sick leave requirement in Indiana.
County income tax on all taxable income for Marion County residents. One of the higher county rates in Indiana.
Tax based on employee residence. Employees declare county on Form WH-4.
County tax withheld and filed with Indiana state income tax. No separate county filing.
Marion County and Indianapolis are consolidated. The county rate applies to all Indianapolis residents.
Non-residents working in Marion County pay their own county of residence rate, not Marion County rate.
These local rules apply in addition to Indiana state law. Employers must comply with whichever law provides greater protection to employees. Always verify current requirements with official sources.