We introduce {\bf complementary information set codes} of higher-order. A binary linear code of length $tk$ and dimension $k$ is called a complementary information set code of order $t$ ($t$-CIS code for short) if it has $t$ pairwise disjoint information sets. The duals of such codes permit to reduce the cost of masking cryptographic algorithms against side-channel attacks. As in the case of codes for error correction, given the length and the dimension of a $t$-CIS code, we look for the highest possible minimum distance. In this paper, this new class of codes is investigated. The existence of good long CIS codes of order $3$ is derived by a counting argument. General constructions based on cyclic and quasi-cyclic codes and on the building up construction are given. A formula similar to a mass formula is given. A classification of 3-CIS codes of length $\le 12$ is given. Nonlinear codes better than linear codes are derived by taking binary images of $\Z_4$-codes. A general algorithm based on Edmonds' basis packing algorithm from matroid theory is developed with the following property: given a binary linear code of rate $1/t$ it either provides $t$ disjoint information sets or proves that the code is not $t$-CIS. Using this algorithm, all optimal or best known $[tk, k]$ codes where $t=3, 4, \dots, 256$ and $1 \le k \le \lfloor 256/t \rfloor$ are shown to be $t$-CIS for all such $k$ and $t$, except for $t=3$ with $k=44$ and $t=4$ with $k=37$.