Indiana Code Title 22. Labor and Safety § 22-4-1-2

Sec. 2. (a) Unemployment benefits are paid from state funds and are not considered paid from any special insurance plan or by an employer.  An application for unemployment benefits is not considered a claim against an employer, but is considered a request for unemployment benefits from the unemployment insurance benefit trust fund.

(b) The commissioner is responsible for the proper payment of unemployment benefits without regard to the level of interest or participation in any determination or appeal by an applicant or an employer.

(c) An applicant's entitlement to unemployment benefits is determined based on the information that is available without regard to a burden of proof.  An agreement between an applicant and an employer is not binding on the commissioner in determining an applicant's entitlement to unemployment benefits.

(d) There is no presumption of entitlement or nonentitlement to unemployment benefits.  There is no equitable or common law allowance for or denial of unemployment benefits.