Ind. Code § 22-4-2-33

Sec. 33. The term "new work" wherever used in this article including IC 22-4-15-2 means (a) work offered to an individual by an employer with whom the individual has never had a contract of employment; (b) work offered to an individual by the individual's last employer or any other employer with whom the individual does not have a contract of employment at the time the offer is made; and (c) work offered to an individual by the individual's present employer of (i) different duties from those the individual has agreed to perform in the individual's existing contract of employment or (ii) different terms or conditions of employment from those in the individual's existing contract.