341.070 Subject employer.
682 words·~3 min read·
/ky/chapter-341/341-070A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
As used in this chapter, unless the context clearly requires otherwise, "subject employer" means:
(1)Any employing unit which in any calendar quarter in either the current or
preceding calendar year paid for service in covered employment wages of
fifteen hundred dollars ($1,500) or more.
(2)Any employing unit which for some portion of a day in each of twenty
different calendar weeks, whether or not such weeks are consecutive, in either
the current or the preceding calendar year, had in covered employment at least
one
(1)worker (irrespective of whether the same worker was in employment in
each such day).
(3)Any employing unit for which service in covered employment, as defined in
paragraph
(d)of subsection
(1)of KRS 341.050, is performed.
(4)Any employing unit for which service in covered employment, as defined in
paragraph
(e)or
(h)of subsection
(1)of KRS 341.050, is performed.
(5)Any employing unit for which service in covered employment, as defined in
paragraph
(f)or
(h)of subsection
(1)of KRS 341.050, is performed.
(6)Any employing unit for which service in covered employment, as defined in
paragraph
(g)or
(h)of subsection
(1)of KRS 341.050, is performed.
(a)Any employing unit that is the transferee of all or part of an employing unit
that is or has been a subject employer at the time of the transfer; or
(b)Any employing unit that at the time of acquisition of all or part of a trade
or business of a subject employer is not or has not previously been a
subject employer.
(8)Any employing unit for which service is or was performed with respect to which
such employing unit is liable for any federal tax against which credit may be
taken for contributions required to be paid into a state unemployment fund; or
which, as a condition for approval of this chapter for full tax credit against the
tax imposed by the Federal Unemployment Tax Act, is required, pursuant to
such act, to be a "subject employer" under this chapter.
(9)Any employing unit which has elected to become subject to this chapter,
pursuant to subsection
(3)of KRS 341.250.
(10)For purposes of subsections
(1)through
(6)of this section, covered
employment shall include service which would constitute covered employment
but for the fact that such service is deemed to be performed entirely within
another state pursuant to an election under an arrangement entered into (in
accordance with KRS 341.145) by the secretary and an agency charged with
the administration of any other state or federal unemployment compensation
law.
(11)Any employing unit which, having become a subject employer under
subsections
(1)through
(9)of this section, has not ceased to be a subject
employer under KRS 341.250.
(12)For purposes of subsections (2), (4), and
(5)of this section, if any week
includes both December 31 and January 1, the days of that week up to
January 1 shall be deemed one
(1)calendar week and the days beginning
January 1 another week.
(13)Notwithstanding the provisions of this section or any other provision of this
chapter, no employing unit shall be initially determined a subject employer on
the basis of covered employment performed more than five
(5)calendar years
prior to the year in which such determination is made, unless the secretary can
show that the records of such employment experience were fraudulently
concealed or withheld for the purpose of escaping liability under this chapter.
(a)Notwithstanding any voluntary agreement entered into between the
United States Department of Labor and a franchisee, neither a franchisee
nor a franchisee's employee shall be deemed to be an employee of the
franchisor for any purpose under this chapter.
(b)Notwithstanding any voluntary agreement entered into between the
United States Department of Labor and a franchisor, neither a franchisor
nor a franchisor's employee shall be deemed to be an employee of the
franchisee for any purpose under this chapter.
(c)For purposes of this subsection, "franchisee" and "franchisor" have the
same meanings as in 16 C.F.R. sec. 436.1.