§ 34-6-2-28 Compensation

34-6-2-28 “Compensation”

    Sec. 28. (a) “Compensation”, for purposes of section 127 of this chapter, does not include payments:

        (1) to reimburse the expenses of a qualified director (as defined in section 127 of this chapter); and

        (2) for per diem.

    (b) “Compensation”, for purposes of IC 34-30-18, means anything of value given as payment for performing a function. The term does not include:

        (1) payment for expenses, prizes, or trophies; or

        (2) a payment to an individual of fifteen dollars ($15) or less for performing one (1) or more functions during a day.

    (c) “Compensation”, for purposes of IC 34-30-19, does not include the following:

        (1) Reimbursement or payment of reasonable expenses incurred for the benefit of a sports or leisure activity.

        (2) Any award, meal, or other gift that does not exceed one hundred dollars ($100) in value and is given as a token of appreciation or recognition.

        (3) Any per diem payment that does not exceed fifty dollars ($50) for personal services as a referee, umpire, judge, or assistant to a referee, umpire, or judge.