Ind. Code § 22-4-19-1
The department shall have the power and authority to adopt, amend, or rescind such rules and regulations to employ such persons, make such expenditures, require such reports, make such investigations and take such other action as it may deem necessary or suitable for the proper administration of this article. All rules and regulations issued under the provisions of this article shall be effective upon publication in the manner hereinafter provided and shall have the force and effect of law. The department may prescribe the extent, if any, to which any rule or regulation so issued or legal interpretation of this article shall be with or without retroactive effect. Whenever the department believes that a change in contribution or benefit rates will become necessary to protect the solvency of the unemployment insurance benefit fund, the department shall promptly so inform the governor and the general assembly, and make recommendations with respect thereto.
IC 22-4-19-1