UNEMPLOYMENT COMPENSATION

KRS tit. XXVII, ch. 341

in effect

KRS 341.005 Definitions for chapter

341.005. Definitions for chapter As used in this chapter, unless the context clearly requires otherwise: (1) "Approved job training or certification program" means: (a) A program approved by the secretary that leads to a short-term certificate or credential, an industry-recognized certificate, diploma, or associate of applied science degree in one (1) of Kentucky's top five (5) high-demand workforce sectors identified by the Kentucky Workforce Innovation Board and the Education and Labor Cabinet; (b) A program approved and determined by the secretary to improve an individual's employability in a high-wage, high-demand occupation; or (c) A training program approved under the Trade Act of 1974, 19 U.S.C. sec. 2296; (2) "Cabinet" means the Education and Labor Cabinet; (3) "Commission" means the Unemployment Insurance Commission; (4) "Enhanced federal benefits" means any temporary federally funded or partially federally funded benefits, administered by the Commonwealth and payable through voluntary agreements between the Commonwealth and the United States Department of Labor, that supplement or increase weekly state benefit amounts. "Enhanced federal benefits" does not mean benefits such as, without limitation, benefits otherwise calculated and distributed in accordance with KRS 341.350 to 341.415, extended benefits provided for in KRS 341.700 to 341.740, shared work benefits provided for in KRS 341.4161 to 341.4173, disaster unemployment assistance benefits, 42 U.S.C. sec. 5177, or trade readjustment allowances, 19 U.S.C. secs. 2291 to 2294, or any amendments thereto; (5) "Secretary" means the secretary of the Education and Labor Cabinet or his or her duly authorized representative; and (6) "State average unemployment rate" means the seasonal adjusted statewide unemployment rate that applies to the six (6) month period in which the claim is filed. One six (6) month period shall begin on January 1 of each year and one six (6) month period shall begin on July 1 of each year. For the six (6) month period beginning on January 1, the state average unemployment rate shall be the average of Kentucky's seasonal adjusted unemployment rates for the preceding months of July, August, and September. For the six (6) month period beginning on July 1, the state average unemployment rate shall be the average of Kentucky's seasonal adjusted unemployment rates for the preceding months of January, February, and March. In calculating the state average unemployment rate, the cabinet shall utilize the most recent seasonal adjusted unemployment rate determined by the United States Department of Labor, Bureau of Labor Statistics. Effective: July 1, 2023 History: Amended 2023 Ky. Acts ch. 80, sec. 3, effective July 1, 2023. -- Amended 2022 Ky. Acts ch. 21, sec. 1, effective January 1, 2023; and ch. 236, sec. 129, effective July 1, 2022. -- Amended 2009 Ky. Acts ch. 11, sec. 69, effective June 25, 2009. -- Amended 2006 Ky. Acts ch. 211, sec. 132, effective July 12, 2006. -- Amended 1996 Ky. Acts ch. 271, sec. 13, effective July 15, 1996. -- Amended 1974 Ky. Acts ch. 74, Art. VI, sec. 95. -- Created 1950 Ky. Acts ch. 206, sec. 1. Legislative Research Commission Note (1/1/2023). Under the authority of KRS 7.136(1), the Reviser of Statutes has altered the format of subsections (5) and (6) of this statute during codification to place the terms in alphabetical order. The words in the text were not changed. Legislative Research Commission Note (1/1/2023). 2022 Ky. Acts ch. 21, sec. 26, provides that the Act, which amended this statute, may be cited as the Unemployment Insurance Sustainability Act of 2022. Legislative Research Commission Note (1/1/2023). 2022 Ky. Acts ch. 236 merged the Education and Workforce Development Cabinet into the newly created Education and Labor Cabinet. Changes have been made in subsections (1) and (5) of this statute to conform to that name change.

KRS 341.010 Repealed, 1950

341.010. Repealed, 1950 Catchline at repeal: Commission. History: Repealed 1950 Ky. Acts ch. 206, sec. 1. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4748g-3.

KRS 341.020 Definitions for fund, state, contributions, and benefits

341.020. Definitions for fund, state, contributions, and benefits As used in this chapter, unless the context clearly requires otherwise: (1) "Fund" means the unemployment insurance fund established by KRS 341.490, to which all contributions, and from which all benefits shall be paid; (2) "State" includes, in addition to the states of the United States of America, the District of Columbia, Puerto Rico, the Dominion of Canada, and Virgin Islands; (3) "Contributions" means the money payments, exclusive of interest and penalties, to the unemployment insurance fund required by this chapter and by any previous unemployment compensation law of this state; and (4) "Benefits" means the money payments payable to a worker under this chapter and under any previous unemployment compensation law of this state with respect to his unemployment. Effective: July 1, 1978 History: Amended 1978 Ky. Acts ch. 389, sec. 2, effective July 1, 1978. -- Amended 1970 Ky. Acts ch. 92, sec. 89. -- Amended 1958 Ky. Acts ch. 4, sec. 1. -- Amended 1950 Ky. Acts ch. 206, sec. 1. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4748g-3.

KRS 341.030 "Wages" defined -- Impact of trust fund balance on taxable wage base amount

341.030. "Wages" defined -- Impact of trust fund balance on taxable wage base amount (1) As used in this chapter, unless the context clearly requires otherwise, and except as provided in subsections (2) to (7) of this section, "wages" means all remuneration for services, including commissions, bonuses, and, except for services performed in agriculture and domestic employment, the cash value of all remuneration in any medium other than cash. The reasonable cash value of remuneration in any medium other than cash shall be estimated and determined in accordance with rules prescribed by the commission. (2) Amounts paid to traveling salesmen or other workers as allowance or reimbursement for traveling or other expenses, incurred on the business of the employing unit, constitute wages only to the extent of the excess of the amounts over the expenses actually incurred and accounted for by the worker to his employer; provided, however, that the cash value of meals and lodging when furnished to the worker for the convenience of the employer shall not constitute wages. (3) For purposes of this chapter, the term "wages" includes tips which are: (a) Received while performing services which constitute employment; (b) Included in a written statement furnished to the employer pursuant to Section 6053(a) of the Internal Revenue Code; and (c) Shall be treated as having been paid by the employing unit. (4) "Wages" does not include the amount of any payment made to, or on behalf of, a worker under a plan or system established by an employing unit that makes provision for its workers generally or for a class of its workers, including any amount paid by an employing unit for insurance or annuities, or into a fund, to provide for any such payment, on account of: (a) Retirement; (b) Sickness or accident disability but, in the case of payments made to an employee or any of his dependents, this subsection shall exclude from the term "wages" only payments which are received under a workers' compensation law; (c) Medical and hospitalization expenses in connection with accident or sickness disability; or (d) Death, if the worker has not: 1. The option to receive, instead of provision for the death benefit, any part of the payment, or if the death benefit is insured, any part of the premiums or contributions to premiums paid by his employing unit; and 2. The right, under the provisions of the plan or system or policy of insurance providing for the death benefit, to assign the benefit, or to receive a cash consideration in lieu of it either upon his withdrawal from the plan or system providing for the benefit or upon termination of the plan or system or policy of insurance or of his employment with his employing unit. (5) "Wages" does not include any payment on account of sickness or accident disability, or medical or hospitalization expenses in connection with sickness or accident disability, made by an employer to, or on behalf of, an employee after the expiration of six (6) calendar months following the last calendar month in which the employee worked for the employer. (6) "Wages" does not include the amount of any payment made by an employing unit without deduction from the remuneration of the worker of the tax imposed under Section 3101 of the Internal Revenue Code or any payment required from an employer under a state unemployment compensation law with respect to remuneration paid to an employee for domestic service in a private home of the employer or for agricultural labor. (7) (a) "Wages" does not, for the purposes of KRS 341.260 to 341.310, include that part of remuneration which, after wages equal to eight thousand dollars ($8,000) have been paid in a calendar year to a worker by a subject employer or his predecessor with respect to covered employment during any calendar year, is paid to the worker by the subject employer during the calendar year unless that part of the wages is subject to a tax under a federal law, imposing a tax against which credit may be taken for contributions required to be paid into a state unemployment fund. On January 1, 2012, the amount of eight thousand dollars ($8,000) in this subsection shall increase to nine thousand dollars ($9,000), which shall increase by an additional three hundred dollars ($300) on January 1 of each subsequent year, unless limited by paragraph (b) or (c) of this subsection, not to exceed twelve thousand dollars ($12,000). For the purpose of this subsection, the term "covered employment" shall include service constituting covered employment under any unemployment compensation law of another state. (b) If the trust fund balance on September 30 of a calendar year equals or exceeds two hundred million dollars ($200,000,000), the taxable wage base amount in effect at that time shall not increase on January 1 of the next calendar year or on January 1 of subsequent calendar years, except as provided in paragraphs (c) and (e) of this subsection. (c) If the trust fund balance on September 30 of a calendar year equals or exceeds two hundred million dollars ($200,000,000), but is twenty million dollars ($20,000,000) or less lower than the trust fund balance amount that would trigger in a lower schedule of contribution rates under KRS 341.270, the taxable wage base shall increase by three hundred dollars ($300) on January 1 of the next calendar year and that taxable wage base amount shall be the taxable wage base amount in effect for subsequent calendar years, subject to the limitations in paragraph (d) of this subsection. (d) The total number of years that the increase in the taxable wage base shall be prohibited or limited under paragraph (b) or (c) of this subsection shall not exceed the total number of years that contributing employers paid additional federal unemployment taxes because of a reduction in the credit against the federal unemployment tax established in 26 U.S.C. sec. 3302 beginning in 2011. (e) If the taxable wage base on January 1 of the calendar year immediately following the last year the increase in the taxable wage base was prohibited or limited under this subsection is less than twelve thousand dollars ($12,000), the taxable wage base amount shall be increased by three hundred dollars ($300), and by an additional three hundred dollars ($300) on January 1 of each subsequent calendar year until the taxable wage base amount reaches twelve thousand dollars ($12,000). (f) Notwithstanding paragraphs (b) and (c) of this subsection, if the trust fund balance is less than two hundred million dollars ($200,000,000) on September 30 of a calendar year, the suspension of the taxable wage base increase shall not occur. (g) Notwithstanding any other provision of this subsection, any increase in the maximum weekly benefit rate which otherwise would have occurred except for the suspension of the taxable wage base increase shall be implemented in accordance with the provisions of this chapter. (h) The provisions of this subsection shall apply unless the United States Department of Labor notifies the secretary that implementation of this subsection would result in decertification of Kentucky's unemployment insurance program, impact any cap application, affect the receipt of emergency unemployment compensation funds, create an ineligibility for receipt of federal funds, or result in other penalties or sanctions under the Social Security Act or Federal Unemployment Tax Act, 26 U.S.C. secs. 3301 et seq. (i) Notwithstanding any other provisions of this chapter, for the calendar years 2021 and 2022, the taxable wage base increase shall be suspended and the taxable wage base in effect for the calendar year 2020 shall be utilized. Effective:Effective March 24, 2022 History: Amended 2022 Ky. Acts ch. 29, sec. 1, effective March 24, 2022. -- Amended 2021 Ky. Acts ch. 177, sec. 2, effective April 1, 2021. -- Amended 2012 Ky. Acts ch. 52, sec. 8, effective July 12, 2012. -- Amended 2010 (1st Extra. Sess.) Ky. Acts ch. 5, sec. 1, effective August 28, 2010. -- Amended 1996 Ky. Acts ch. 266, sec. 1, effective July 15, 1996. -- Amended 1994 Ky. Acts ch. 136, sec. 1, effective July 15, 1994.. -- Amended 1986 Ky. Acts ch. Ky. Acts ch. 26, sec. 1, effective July 15, 1986. -- Amended 1982 Ky. Acts ch. 67, sec. 3, effective July 15, 1982; and ch. 261, sec. 1, effective January 1, 1982. -- Amended 1980 Ky. Acts ch. 188, sec. 265, effective July 15, 1980. -- Amended 1978 Ky. Acts ch. 389, sec. 3, effective July 1, 1978. -- Amended 1974 Ky. Acts ch. 182, sec. 1. -- Amended 1972 Ky. Acts ch. 21, sec. 1. -- Amended 1964 Ky. Acts ch. 168, sec. 1. -- Amended 1952 Ky. Acts ch. 154, secs. 1, 2, and 3. -- Amended 1950 Ky. Acts ch. 206, sec. 1. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4748g-3. Legislative Research Commission Note (3/24/2022). 2022 Ky. Acts ch. 29, sec. 5, provides that the amendments made to this statute in that Act are retroactive to January 1, 2022. Legislative Research Commission Note (4/1/2021). The language in subsection (7)(i) of this statute has been changed in codification from the way it was enacted to delete a reference to calendar year 2022, which was deleted in the Governor s line-item veto of 2021 HB 413 (2021 Ky. Acts ch. 177, sec. 2). Legislative Research Commission Note (4/1/2021). 2021 Ky. Acts ch. 177, sec. 7 provides that the amendments made to this statute in that Act are retroactive to March 6, 2020.

KRS 341.040 Reserve account, reimbursing employer account, pooled account, and annual payroll

341.040. Reserve account, reimbursing employer account, pooled account, and annual payroll As used in this chapter, unless the context clearly requires otherwise: (1) "Reserve account" means a separate book account maintained by the cabinet for each subject contributing employer under KRS 341.530 and 341.540. No amount shall be credited to any reserve account on any date which has not been actually received by the cabinet by that date, and no benefit amount shall be charged against any reserve account by any date for which a check has not been written and sent by that date; (2) "Reimbursing employer account" means a separate book account maintained by the cabinet for each subject employer who elects to make payments in lieu of contributions pursuant to KRS 341.275 or 341.277. No benefit amount shall be charged against any reimbursing employer account prior to the issuance of benefit checks against that account; (3) "Pooled account" means a separate book account maintained by the cabinet under KRS 341.550; (4) "Annual payroll" means the total amount of wages paid by a subject employer during a twelve (12)-consecutive-month period for covered employment. Effective: July 15, 1996 History: Amended 1996 Ky. Acts ch. 266, sec. 2, effective July 15, 1996. -- Amended 1974 Ky. Acts ch. 74, Art. VI, sec. 107(23). -- Amended 1958 Ky. Acts ch. 4, sec. 2. -- Amended 1950 Ky. Acts ch. 206, sec. 1. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4748g-3.

KRS 341.050 Covered employment

341.050. Covered employment (1) As used in this chapter, unless the context clearly requires otherwise and subject to the provisions of KRS 341.055, "covered employment" means service, including service in interstate commerce, performed by: (a) An individual who, under the usual common law rules applicable in determining the employer-employee relationship, has the status of an employee; (b) An officer of a corporation; (c) An individual who performs service for remuneration for any employing unit: 1. As an agent-driver or commission-driver engaged in distributing meat products, vegetable products, fruit products, bakery products, beverages (other than milk), or laundry or dry-cleaning services, for his principal; or 2. As a traveling or city salesman, other than as an agent-driver or commission-driver, engaged upon a full-time basis in the solicitation on behalf of, and the transmission to, his principal (except for side-line sales activities on behalf of some other person) of orders from wholesalers, retailers, contractors, or operators of hotels, restaurants, or other similar establishments for merchandise for resale or supplies for use in their business operations; provided, that for purposes of this paragraph, the term "covered employment" shall include services described in subparagraphs 1. and 2. above only if the contract of service contemplates that substantially all of the services are to be performed personally by such individual; such individual does not have a substantial investment in facilities used in connection with the performance of the services (other than in facilities for transportation); and the services are not in the nature of a single transaction that is not part of a continuing relationship with the person for whom the services are performed; (d) Except as provided in KRS 341.055(4), an individual in the employ of this state or any of its instrumentalities or any political subdivision or municipality thereof or any of its instrumentalities or any instrumentality of more than one (1) of the foregoing or any instrumentality of any of the foregoing and one (1) or more other states or political subdivisions or municipalities, provided that such service is excluded from "employment" as defined in the Internal Revenue Code solely by reason of Section 3306(c)(7) of the code but only when such service is required to be "covered employment" under this chapter by reason of Section 3309 of the Internal Revenue Code, as amended, as a requirement of Section 3304 of that code, as amended, for approval of the state's unemployment insurance law; or (e) An individual in the employ of a religious, charitable, educational or other organization but only if the following conditions are met: 1. The service is excluded from "employment" as defined in the Internal Revenue Code solely by reason of Section 3306(c)(8) of that code but only when such service is required to be "covered employment" under this chapter by reason of Section 3309 of the Internal Revenue Code, as amended, as a requirement of Section 3304 of that code, as amended, for approval of the state's unemployment insurance law; and 2. The organization had four (4) or more individuals in employment for some portion of a day in each of twenty (20) different weeks, whether or not such weeks were consecutive, within either the current or preceding calendar year, regardless of whether they were employed at the same moment of time; or (f) An individual in the employ of an employing unit performing agricultural service, as defined in Section 3306(k) of the Internal Revenue Code, if either of the following conditions are met: 1. The employing unit paid wages of twenty thousand dollars ($20,000) or more in a calendar quarter in either the current or preceding calendar year for service performed in agricultural labor; or 2. The employing unit employed for some portion of a day in each of twenty (20) different calendar weeks, whether or not such weeks are consecutive, ten (10) or more workers (irrespective of whether the same workers were in employment in each of such weeks) performing service in agricultural labor; or (g) An individual in the employ of an employing unit performing domestic service in a private home, a local college club, or a local chapter of a college fraternity or sorority if the employing unit paid wages of one thousand dollars ($1,000) or more in a calendar quarter in either the current or preceding calendar year for service performed in domestic employment; or (h) An individual's service described in paragraphs (e) or (f) or (g) of this subsection, has not ceased to be covered employment under paragraph (c) of subsection (3) of KRS 341.250. (2) The term "covered employment" shall include: (a) An individual's entire service, performed within, or both within and without, this state if the service is localized in this state. Service shall be deemed to be localized within a state if: 1. The service is performed entirely within such state; or 2. The service is performed both within and without such state but the service performed without such state is incidental to the individual's service within the state; for example, is temporary or transitory in nature or consists of isolated transactions. (b) An individual's entire service, wherever performed within the United States, the Virgin Islands or Canada, if: 1. Such service is not covered under the unemployment compensation law of any other state, the Virgin Islands or Canada; and 2. The place from which the service is directed or controlled is in this state. (c) The service of an individual who is a citizen of the United States, performed outside the United States (except in Canada), in the employ of an American employer (other than service which is deemed "covered employment" under the provisions of paragraphs (a) or (b) of this subsection or the parallel provisions of another state's law), if: 1. The employer's principal place of business in the United States is located in this state; or 2. The employer has no place of business in the United States, but a. The employer is an individual who is a resident of this state; or b. The employer is a corporation which is organized under the laws of this state; or c. The employer is a partnership or a trust and the number of the partners or trustees who are residents of this state is greater than the number who are residents of any one (1) other state; or 3. None of the criteria of subparagraphs 1. and 2. of this paragraph is met but the employer has elected coverage in this state or, the employer having failed to elect coverage in any state, the individual has filed a claim for benefits, based on such service, under the law of this state. 4. An "American employer," for purposes of this paragraph, means: a. An individual who is a resident of the United States; or b. A partnership if two-thirds (2/3) or more of the partners are residents of the United States; or c. A trust, if all of the trustees are residents of the United States; or d. A corporation organized under the laws of the United States or of any state. 5. The term "United States," for the purposes of this subsection, includes the states, the District of Columbia, the Commonwealth of Puerto Rico, and the Virgin Islands. (d) Service performed by an officer or member of the crew of an American vessel or American aircraft on or in connection with such vessel or such aircraft, if the operating office, from which the operations of such vessel operating on navigable waters within, or the operation of such aircraft within or the operations of such vessel or such aircraft, within or without, the United States are ordinarily and regularly supervised, managed, directed and controlled is within this state. (3) Notwithstanding any other provisions of this section or any of the provisions of KRS 341.055, the term "covered employment" shall also include service with respect to which a tax is required to be paid under any federal law imposing a tax against which credit may be taken for contributions required to be paid into a state unemployment fund or which as a condition for full tax credit against the tax imposed by the Federal Unemployment Tax Act is required to be covered under this chapter. (4) For the purpose of this chapter, if the services performed during one-half (1/2) or more of any pay period by an individual for the employing unit employing him constitutes covered employment, all the services of such individual for such period shall be deemed to be covered employment; but if the services performed during more than one-half (1/2) of any such pay period by an individual for the employing unit employing him do not constitute covered employment, then none of the services of such individual for such period shall be deemed to be covered employment. As used in this subsection, the term "pay period" means a period (of not more than thirty-one (31) consecutive days) for which a payment for service is ordinarily made to the individual by the employing unit employing him. This subsection shall not be applicable with respect to services performed in a pay period by an individual for the employing unit employing him, when any of such service is excluded because it is subject to an unemployment insurance program established by an Act of Congress. Effective: July 1, 1978 History: Amended 1978 Ky. Acts ch. 389, sec. 4, effective July 1, 1978. -- Amended 1972 Ky. Acts ch. 21, sec. 2. -- Amended 1962 Ky. Acts ch. 207, sec. 1. -- Amended 1958 Ky. Acts ch. 4, sec. 3. -- Amended 1950 Ky. Acts ch. 206, sec. 1. -- Amended 1948 Ky. Acts ch. 216, sec. 1. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4748g-3.

KRS 341.055 Noncovered employment

341.055. Noncovered employment Unless the employing unit thereof has elected that the services become covered employment under the provisions of subsection (3) or (4) of KRS 341.250, "covered employment" shall not include: (1) Service performed in agricultural labor, as defined in Section 3306(k) of the Internal Revenue Code, but only if the service is not defined as "covered employment" in paragraphs (f) and (h) of subsection (1) of KRS 341.050; or agricultural service performed prior to January 1, 1980, by an individual who is an alien admitted to the United States to perform service in agricultural labor pursuant to Sections 214(c) and 101(a)(15)(H) of the Immigration and Nationality Act; (2) Domestic service in a private home, a local college club, or local chapter of a college fraternity or sorority, but only if the service is not defined as "covered employment" in paragraphs (g) and (h) of subsection (1) of KRS 341.050; (3) Service in the employ of an organization described in paragraph (e) of subsection (1) of KRS 341.050, but only if the service is not defined as "covered employment" in paragraphs (e) and (h) of subsection (1) of KRS 341.050; (4) Certain service performed in the employ of this state or any of its political subdivisions, municipalities, or instrumentalities thereof, but only if the service is performed by an individual in the exercise of his or her duties: (a) As a public elected official; (b) As a member of a legislative body of this state or a political subdivision thereof; (c) As a member of the judiciary of this state or political subdivision thereof; (d) As a member of the State National Guard or Air National Guard; (e) As an employee serving on a temporary basis in case of fire, storm, snow, earthquake, flood, or similar emergency; or (f) In a position which, under or pursuant to the state law is designated as a major nontenured policymaking or advisory position, or a policymaking or advisory position the performance of the duties of which ordinarily does not require more than eight (8) hours per week or by reason of service on any appointed state or local board or commission; (5) Except as provided in paragraph (d) of subsection (1) of KRS 341.050, service performed in the employ of any other state or any political subdivision thereof, or of the United States government or an instrumentality of the United States exempt by federal law from the contributions imposed by this chapter, except that to the extent that the Congress of the United States shall permit states to require instrumentalities of the United States to make payments into an unemployment fund under a state unemployment insurance law, all the provisions of this chapter shall be applicable to such instrumentalities, and to services performed for such instrumentalities, in the same manner, to the same extent and on the same terms as to all other employing units, individuals and services; provided that if this state shall not be certified for any year by the Secretary of Labor of the United States under Section 3304 of the Internal Revenue Code, the payments required of such instrumentalities, with respect to such year, shall be refunded from the fund in the same manner and within the same period as is provided in KRS 341.330 with respect to contributions erroneously collected; (6) Service with respect to which unemployment compensation is payable under an unemployment compensation system established by an Act of Congress. The secretary may enter into agreements with the proper agencies under such Act of Congress to provide reciprocal treatment to workers who have, after acquiring potential rights to benefits under this chapter, acquired rights to unemployment compensation under such Act of Congress, or who have, after acquiring potential rights to unemployment compensation under such Act of Congress, acquired rights to benefits under this chapter; (7) Service performed by a worker in the employ of his or her son, daughter, or spouse, and service performed by a child under the age of twenty-one (21) in the employ of his or her father or mother; (8) Service performed in the employ of a foreign government, including service as a consular, or other officer or employee, or a nondiplomatic representative, or of an instrumentality wholly owned by a foreign government if: (a) The service is of a character similar to that performed in foreign countries by employees of the United States government or of an instrumentality thereof; and (b) The secretary finds that the United States Secretary of State has certified to the United States Secretary of the Treasury that the foreign government, with respect to whose instrumentality exemption is claimed, grants an equivalent exemption with respect to similar service performed in the foreign country by employees of the United States government and of instrumentalities thereof; (9) Service performed as a student nurse in the employ of a hospital or a nurses' training school by a worker who is enrolled and is regularly attending classes in a nurses' training school chartered or approved pursuant to the laws of this state; and service performed as an intern in the employ of a hospital by a worker who has completed a four (4) years' course in a medical school chartered or approved pursuant to the laws of this state; (10) Service performed by a worker for an employing unit as an insurance agent or as an insurance solicitor, if all such service performed by such worker for such employing unit is performed for remuneration solely by way of commission; (11) Service performed by a worker under the age of eighteen (18) in the delivery or distribution of newspapers or shopping news, not including delivery or distribution to any point for subsequent delivery or distribution; (12) Service not in the course of the employing unit's trade or business performed in any calendar quarter by a worker, unless the cash remuneration paid for such service is fifty dollars ($50) or more and such service is performed by an individual who is regularly employed by such employing unit to perform such service. For the purpose of this subsection, an individual shall be deemed to be regularly employed by an employing unit during a calendar quarter only if: (a) On each of some twenty-four (24) days during the quarter, the individual performs for such employing unit for some portion of the day service not in the course of the employing unit's trade or business; or (b) The individual was regularly employed, as determined under paragraph (a) of this subsection, by the employing unit in the performance of the service during the preceding calendar quarter; (13) Service performed in any calendar quarter in the employ of any organization exempt from income tax under Section 501(a) of the Internal Revenue Code, other than an organization described in Section 401(a), or under Section 521 of the Internal Revenue Code, if the remuneration for the service is less than fifty dollars ($50); (14) Service performed in the employ of an international organization; (15) Service covered by an election, duly approved by the agency charged with the administration of any other state or federal employment security law, in accordance with an arrangement pursuant to KRS 341.145 during the effective period of the election; (16) Service performed in the employ of a school, college, or university, if the service is performed: (a) By a student who is enrolled and is regularly attending classes at the school, college or university; or (b) By the spouse of such a student, if the spouse is advised, at the time the spouse commences to perform the service, that: 1. The employment of the spouse to perform the service is provided under a program to provide financial assistance to the student by the school, college, or university; and 2. The employment will not be covered by any program of unemployment insurance; (17) Service performed by an individual who is enrolled at a nonprofit or public educational institution which normally maintains a regular faculty and curriculum and normally has a regularly organized body of students in attendance at the place where its educational activities are carried on, as a student in a full-time program, taken for credit at such institution, which combines academic instruction with work experience, if the service is an integral part of such program, and such institution has so certified to the employer, except that this subsection shall not apply to service performed in a program established for or on behalf of an employer or group of employers; (18) Service performed in the employ of a hospital, if the service is performed by a patient of the hospital, as defined in KRS 341.067; (19) Service performed in the employ of a church or convention or association of churches, or an organization which is operated primarily for religious purposes and which is operated, supervised, controlled, or principally supported by a church or convention or association of churches; or by a duly ordained, commissioned, or licensed minister of a church in the exercise of his or her ministry or by a member of a religious order in the exercise of duties required by the order; (20) Service defined in KRS 341.050(1)(d) and (e) performed for a facility conducted for the purpose of carrying out a program of rehabilitation for individuals whose earning capacity is impaired by age, physical or mental deficiency, or injury, or providing remunerative work for individuals who, because of their impaired physical or mental capacity, cannot be readily absorbed in the competitive labor market by an individual receiving the rehabilitation or remunerative work; or as part of an unemployment work-relief or work-training program assisted or financed in whole or in part by any federal agency or an agency of a state or political subdivision thereof by an individual receiving the work relief or work training; or in a custodial or penal institution by an inmate of such institution; (21) Service performed by a direct seller as defined in Section 3508(b)(2) of the Internal Revenue Code of 1986; or (22) Any individual whose function is to provide behavior support services, behavior programming services, case management services, community living support services, positive behavior support services, or respite services through a contractual relationship with a certified waiver provider, as defined in 907 KAR 7:005 sec. 1(5), pursuant to a 1915(c) home and community based services waiver program, as defined in 907 KAR 7:005 sec. 1(2). Effective: June 29, 2021 History: Amended 2021 Ky. Acts ch. 153, sec. 3, effective June 29, 2021. -- Amended 2020 Ky. Acts ch. 2, sec. 3, effective July 15, 2020. -- Amended 1990 Ky. Acts ch. 6, sec. 1, effective July 13, 1990. -- Amended 1988 Ky. Acts ch. 106, sec. 1, effective July 15, 1988. -- Amended 1986 Ky. Acts ch. 26, sec. 2, effective July 15, 1986. -- Amended 1980 Ky. Acts ch. 385, sec. 1, effective July 15, 1980. -- Amended 1978 Ky. Acts ch. 389, sec. 5, effective July 1, 1978. -- Amended 1974 Ky. Acts ch. 74, Art. VI, sec. 107(21). -- Created 1972 Ky. Acts ch. 21, sec. 3.

KRS 341.060 Employing unit

341.060. Employing unit (1) As used in this chapter, unless the context clearly requires otherwise, "employing unit" means any individual or type of organization, including any partnership, association, society, trust, estate, joint-stock company, corporation, insurance company, whether any of these are domestic or foreign, or the receiver, trustee in bankruptcy, trustee or the legal representative of a deceased person, or this state or any department, division, administrative unit, political subdivision or municipality thereof, which has or subsequent to January 1, 1936, had one (1) or more workers performing services for it within this state, or one (1) or more workers performing services for it in covered employment in any state, or any successor to any employing unit defined in this subsection. (2) All workers performing service within this state for any employing unit which maintains two (2) or more separate establishments within this state shall be deemed to be employed by a single employing unit for all purposes of this chapter. (3) For purposes of this chapter agricultural workers who are members of a crew furnished by a crew leader to perform agricultural labor for another person shall be deemed to be employed by such crew leader as the employing unit provided that: (a) Such crew leader holds a valid certificate of registration under the Farm Labor Contractor Registration Act of 1963; or (b) Substantially all the members of such crew operate or maintain tractors, mechanized harvesting or cropdusting equipment, or any other mechanized equipment, which is provided by such crew leader; and (c) Such individual is not an employee of such other person within the meaning of paragraph (a). (4) For purposes of this chapter, if an individual is furnished by a crew leader to perform agricultural labor for another person and who is not treated as an employee of such crew leader under subsection (3) such other person, and not the crew leader, shall be treated as the employing unit of such individual; and (a) Such other person shall be treated as having paid cash remuneration to such individual in an amount equal to the amount of cash remuneration paid to such individual by the crew leader (either on his behalf or on behalf of such other person) for the agricultural labor performed for such other person. (5) For purposes of this section, the term "crew leader" means an individual who: (a) Furnishes individuals to perform agricultural labor for any other person, (b) Pays (either on his behalf or on behalf of such other person) the individuals so furnished by him for the agricultural labor performed by them, and (c) Has not entered into a written agreement with such other person under which such individual is designated as an employee of such other person. Effective: July 1, 1978 History: Amended 1978 Ky. Acts ch. 389, sec. 6, effective July 1, 1978. -- Amended 1950 Ky. Acts ch. 206, sec. 1. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4748g-3.

KRS 341.065 Repealed, 1972

341.065. Repealed, 1972 Catchline at repeal: Exemption of nonprofit cemetery associations from covered employment. History: Repealed 1972 Ky. Acts ch. 21, sec. 39. -- Amended 1958 Ky. Acts ch. 4, sec. 4. -- Created 1954 Ky. Acts ch. 115, sec. 1.

KRS 341.067 Hospitals and institutions of higher education

341.067. Hospitals and institutions of higher education As used in this chapter, unless the context clearly requires otherwise: (1) "Hospital" means an institution which has been licensed, certified, or approved by the secretary for health and family services as a hospital; (2) "Institution of higher education" means an educational institution which: (a) Admits as regular students only individuals having a certificate of graduation from a high school, or the recognized equivalent of such a certificate; (b) Is legally authorized in this state to provide a program of education beyond high school; (c) Provides an educational program for which it awards a bachelor's or higher degree, or provides a program which is acceptable for full credit toward such a degree, a program of postgraduate or postdoctoral studies, or a program of training to prepare students for gainful employment in a recognized occupation; and (d) Is a public or other nonprofit institution; (3) Notwithstanding any of the foregoing provisions of this section, all recognized colleges and universities in this state are institutions of higher education for purposes of this chapter; and (4) (a) "Educational institution," including an institution of higher education as defined in subsection (2) of this section, means: 1. A school in which participants, trainees, or students are offered an organized course of study or training designed to transfer to them knowledge, skills, information, doctrines, attitudes or abilities from, by, or under the guidance of an instructor or teacher; 2. It is approved, licensed, or issued a permit to operate as a school by the State Department of Education or other government agency that is authorized within the state to approve, license, or issue a permit for the operation of a school; and 3. The courses of study or training which it offers may be academic, technical, trade, or preparation for gainful employment in a recognized occupation. (b) In any particular case, the question of whether or not an institution is an educational institution within the meaning of the criteria described above will depend on what that particular institution actually does. Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 99, sec. 610, effective June 20, 2005. -- Amended 1998 Ky. Acts ch. 426, sec. 564, effective July 15, 1998. -- Amended 1978 Ky. Acts ch. 389, sec. 7, effective July 1, 1978. -- Amended 1974 Ky. Acts ch. 74, Art. VI, sec. 107(1). -- Created 1972 Ky. Acts ch. 21, sec. 4.

KRS 341.069 Governmental entity

341.069. Governmental entity For the purpose of this chapter, a governmental entity is: (1) The state government of the Commonwealth of Kentucky and its instrumentalities or a governmental unit thereof as provided for in KRS 341.060; (2) A county government and its instrumentalities; (3) A city or municipal government and its instrumentalities; (4) A city-county urban (merged) government and its instrumentalities; (5) A public school district and its instrumentalities; (6) An independent governmental organization established pursuant to Kentucky Revised Statutes or by executive order of the Governor; (7) A special district that is funded or partially funded by county government; (8) A joint operation of two (2) or more of the units defined in subsections (1) through (7) above; (9) A joint operation of one (1) or more of the units defined in subsections (1) through (8) above with another state or a political subdivision or instrumentality thereof; (10) An employing unit which has service performed in covered employment pursuant to KRS 341.050(1)(d) which is not defined as a governmental entity in subsections (1) through (9) of this section is a governmental entity under this subsection. Effective: July 15, 1980 History: Amended 1980 Ky. Acts ch. 385, sec. 2, effective July 15, 1980. -- Created 1978 Ky. Acts ch. 389, sec. 8, effective July 1, 1978.

KRS 341.070 Subject employer

341.070. Subject employer 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 (20) 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. (7) (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. (14) (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. Effective:June 29, 2017 History: Amended 2017 Ky. Acts ch. 24, sec. 3, effective June 29, 2017; and ch. 133, sec. 1, effective June 29, 2017. -- Amended 1978 Ky. Acts ch. 389, sec. 9, effective July 1, 1978. -- Amended 1974 Ky. Acts ch. 74, Art. VI, sec. 107(21). -- Amended 1972 Ky. Acts ch. 21, sec. 5. -- Amended 1960 Ky. Acts ch. 111, sec. 1. -- Amended 1958 Ky. Acts ch. 4, sec. 5. -- Amended 1950 Ky. Acts ch. 206, sec. 1. -- Amended 1948 Ky. Acts ch. 216, sec. 2. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4748g-3. Legislative Research Commission Note (6/29/2017). This statute was amended by 2017 Ky. Acts chs. 24 and 133, which do not appear to be in conflict and have been codified together.

KRS 341.080 "Calendar year," "calendar quarter," "week," and "week of unemployment" defined

341.080. "Calendar year," "calendar quarter," "week," and "week of unemployment" defined As used in this chapter, unless the context clearly requires otherwise: (1) Except in so far as the Education and Labor Cabinet by administrative regulation prescribes the equivalent thereof to meet particular conditions: (a) "Calendar year" means a year beginning on January 1; and (b) "Calendar quarter" means three (3) consecutive months beginning on January 1, April 1, July 1, or October 1; (2) "Week" means such period of seven (7) consecutive calendar days as the cabinet prescribes in administrative regulation; and (3) "Week of unemployment" means any period of seven (7) consecutive days, as prescribed by the cabinet in administrative regulations, during which a worker performed less than full-time work and earned less than an amount equal to one and one-fourth (1-1/4) times the benefit rate determined for him or her in accordance with the provisions of subsection (2) of KRS 341.380 except for any week he or she received shared work benefits in accordance with KRS 341.4161 to 341.4173. Effective: January 1, 2023 History: Amended 2022 Ky. Acts ch. 21, sec. 20, effective January 1, 2023; and ch. 236, sec. 30, effective July 1, 2022. -- Amended 2009 Ky. Acts ch. 11, sec. 70, effective June 25, 2009. -- Amended 2006 Ky. Acts ch. 211, sec. 133, effective July 12, 2006. -- Amended 1998 Ky. Acts ch. 426, sec. 565, effective July 15, 1998. -- Amended 1996 Ky. Acts ch. 271, sec. 14, effective July 15, 1996. -- Amended 1974 Ky. Acts ch. 74, Art. VI, sec. 107(24). -- Amended 1972 Ky. Acts ch. 21, sec. 6. -- Amended 1950 Ky. Acts ch. 206, sec. 1. -- Amended 1942 Ky. Acts ch. 20, secs. 1 and 7. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4748g-3. Legislative Research Commission Note (1/1/2023). This statute was amended by 2022 Ky. Acts chs. 21 and 236, which do not appear to be in conflict and have been codified together. Legislative Research Commission Note (1/1/2023). 2022 Ky. Acts ch. 21, sec. 26, provides that the Act, which amended this statute, may be cited as the Unemployment Insurance Sustainability Act of 2022.

KRS 341.090 Base period, extended base period, benefit year, and base-period wages

341.090. Base period, extended base period, benefit year, and base-period wages As used in this chapter, unless the context clearly requires otherwise: (1) "Base period" means the first four (4) of the last five (5) completed calendar quarters immediately preceding the first day of a worker's benefit year. However, if an individual lacks sufficient base-period wages because of a job-related injury, and he has received or was eligible to receive workers' compensation, upon written application by the claimant an extended base period will be substituted for the current base period on a quarter-by-quarter basis as needed to establish a valid claim or to increase the benefit rate of a claim if: (a) The individual did not earn wages because of a job-related injury for at least seven (7) weeks of each base period quarter to be substituted by an extended base period quarter; (b) No later than one (1) month prior to the expiration of workers' compensation benefits, the employer or carrier shall inform, orally and in writing, all recipients of their potential eligibility for unemployment insurance, and also provide a statement verifying the individual's eligibility for workers' compensation; and (c) A claim for unemployment insurance compensation is filed no later than the fourth week of unemployment after the end of the period of injury compensated or eligible to be compensated by workers' compensation; (2) "Extended base period" means the four (4) quarters prior to the claimant's base period. These four (4) quarters may be substituted for base-period quarters on a quarter-for-quarter basis in order to establish a valid claim or increase the benefit rate of a valid claim regardless of whether the wages have been used to establish a prior claim, except wages transferred to or from another state under a combined wage agreement will be excluded if used in a prior claim. Benefits paid on the basis of an extended base period, which would not otherwise be payable, shall be charged to the pooled account if the chargeable employer is a contributing employer. If the chargeable employer is a reimbursing employer, benefits shall be billed to his reimbursing account; (3) "Benefit year" for any worker means the fifty-two (52) week period beginning with the first day of the week with respect to which he first requests a determination which establishes his status as a fully insured worker after the termination of his last preceding benefit year, if any, except that the last preceding benefit year shall be a fifty-three (53) week period if fifty-two (52) weeks would result in the overlapping of any calendar quarter of the base period of the new benefit year with the same calendar quarter of the base period of the previous benefit year. As used in this subsection, a worker shall be considered as having insured status, without regard to any other provision of this chapter, if at the time of his request he has satisfied the conditions required under KRS 341.350(6); and (4) "Base-period wages" means the wages paid to a worker during his base period by subject employers for covered employment. The secretary, upon request of the employee, with respect to this subsection, shall consider wages payable to mean wages paid in order to prevent inequities caused by employer failure to meet a regularly scheduled payday. Lump-sum payments deemed to be wages under this chapter shall be reallocated to periods covered by the payments. Effective: August 28, 2010 History: Amended 2010 (1st Extra. Sess.) Ky. Acts ch. 5, sec. 2, effective August 28, 2010. -- Amended 1996 Ky. Acts ch. 266, sec. 3, effective July 15, 1996. -- Amended 1992 Ky. Acts ch. 133, sec. 1, effective July 14, 1992. -- Amended 1990 Ky. Acts ch. 6, sec. 2, effective July 13, 1990; and ch. 133, sec. 1, effective July 13, 1990. -- Amended 1976 Ky. Acts ch. 92, sec. 1. -- Amended 1974 Ky. Acts ch. 74, Art. VI, sec. 107(21). -- Amended 1972 Ky. Acts ch. 21, sec. 7. -- Amended 1952 Ky. Acts ch. 154, sec. 4, effective March 24, 1952. -- Amended 1950 Ky. Acts ch. 206, sec. 1. -- Amended 1948 Ky. Acts ch. 216, sec. 3. -- Amended 1942 Ky. Acts ch. 19, secs. 1 and 10. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4748g-3.

KRS 341.092 Previously uncovered services

341.092. Previously uncovered services (1) For the purpose of this chapter, "previously uncovered wages" means wages paid to a worker during his base-period for service performed prior to January 1, 1978, which is defined in Section 121 of the Unemployment Compensation Amendments of 1976, Public Law 94-566, as "previously uncovered services." (2) Benefit payments attributable to wages for previously uncovered services shall not be chargeable to contributory employer reserve accounts, or to the pool account or to reimbursing employer accounts for payments in lieu of contributions under this chapter to the extent that such benefit payments are reimbursable under provisions of federal law. Effective: July 15, 1996 History: Amended 1996 Ky. Acts ch. 266, sec. 4, effective July 15, 1996. --Amended 1980 Ky. Acts ch. 188, sec. 266, effective July 15, 1980. -- Created 1978 Ky. Acts ch. 389, sec. 10, effective January 1, 1978.

KRS 341.094 Extended benefit period -- State "on" and "off" indicators -- Triggers

341.094. Extended benefit period -- State "on" and "off" indicators -- Triggers As used in this chapter, unless the context clearly requires otherwise: (1) "Extended benefit period" means a period which: (a) Begins with the third week after a week for which there is a state "on" indicator; and (b) Ends with either of the following weeks, whichever occurs later: 1. The third week after the first week for which there is a state "off" indicator; or 2. The thirteenth consecutive week of such period; provided, that no extended benefit period may begin by reason of a state "on" indicator before the fourteenth week following the end of a prior extended benefit period which was in effect with respect to this state. (2) There is a "state 'on' indicator" for this state for a week if the secretary determines, in accordance with the regulations of the United States Secretary of Labor, that for the period consisting of such week and the immediately preceding twelve (12) weeks, the rate of insured unemployment (not seasonally adjusted) under this chapter: (a) Equaled or exceeded one hundred twenty percent (120%) of the average of such rates for the corresponding 13-week period ending in each of the preceding two (2) calendar years, and (b) Equaled or exceeded five percent (5%). (3) Notwithstanding subsection (2) of this section, there is a "state 'on' indicator" for this state with respect to weeks of unemployment until the week ending four (4) weeks prior to the last week of unemployment for which one hundred percent (100%) federal sharing is available under Section 2005(a) of the American Recovery and Reinvestment Act of 2009 (ARRA), Pub. L. No. 111-5, or a similar provision in effect, without regard to the extension of federal sharing for certain claims as provided under Section 2005(c) of ARRA if: (a) The average rate of total unemployment (seasonally adjusted), as determined by the United States Secretary of Labor, for the period consisting of the most recent three (3) months for which data for all states are published before the close of such week equals or exceeds six and one-half percent (6.5%); and (b) The average rate of total unemployment in this state (seasonally adjusted), as determined by the United States Secretary of Labor, for the three (3) month period referred to in paragraph (a) of this subsection equals or exceeds one hundred ten percent (110%) of such average for either or both of the corresponding three (3) month periods ending in the preceding two (2) calendar years. (4) There is a "state 'off' indicator" for this state for a week if, for the period consisting of such week and the immediately preceding twelve (12) weeks, paragraph (a) or (b) of subsection (2) of this section or subsection (3) of this section was not satisfied. Effective: July 15, 2010 History: Amended 2010 Ky. Acts ch. 99, sec. 1, effective July 15, 2010. -- Amended 1982 Ky. Acts ch. 67, sec. 4, effective September 26, 1982. -- Amended 1978 Ky. Acts ch. 389, sec. 11, effective January 1, 1978. -- Amended 1974 Ky. Acts ch. 74, Art. VI, sec. 107(21). -- Created 1972 Ky. Acts ch. 21, sec. 8.

KRS 341.096 Additional, extended, fringe, regular, and shared work benefits -- Affected group -- Approved plan -- Eligibility period -- Exhaustee -- Normal weekly hours of work -- Rate of insured unemployment -- Shared work employer -- Subgroup

341.096. Additional, extended, fringe, regular, and shared work benefits -- Affected group -- Approved plan -- Eligibility period -- Exhaustee -- Normal weekly hours of work -- Rate of insured unemployment -- Shared work employer -- Subgroup As used in this chapter, unless the context clearly requires otherwise: (1) "Additional benefits" means benefits payable to exhaustees by reason of conditions of high unemployment or by reason of other special factors under the provisions of any state law; (2) "Affected group" means two (2) or more employees designated by an employer to participate in a shared work plan; (3) "Approved plan" means an employer's voluntary, written plan for reducing unemployment under which a specified group of employees shares the wo rk remaining after their normal weekly hours of work are reduced, which plan meets the requirements of KRS 341.4161 and which plan has been approved in writing by the secretary; (4) "Eligibility period" of a worker means the period consisting of the weeks in his or her benefit year which begin in an extended benefit period and, if his or her benefit year ends within such extended benefit period, any weeks thereafter which begin in such period; (5) "Exhaustee" means a worker who, with respect to any week of unemployment in his or her eligibility period: (a) Has received, prior to such week, all of the regular benefits that were available to him or her under this chapter or any other state law (including dependents' allowances and benefits payable to federal c ivilian employees and ex-servicemen under 5 U.S.C. ch. 85) in his or her current benefit year that includes such week; provided, that, for the purposes of this paragraph, an individual shall be deemed to have received all of the regular benefits that were available to him or her although, as a result of a pending appeal with respect to wages and/or employment that were not considered in the original monetary determination in his or her benefit year, he or she may subsequently be determined to be entitled to added regular benefits; or (b) His or her benefit year having expired prior to such week, has no, or insufficient, wages and/or employment on the basis of which he or she could establish a new benefit year that would include such week; and (c) Has no right to unemployment benefits or allowances, as the case may be, under the Railroad Unemployment Insurance Act or under such other federal laws as are specified in regulations issued by the United States Secretary of Labor; and has not received and is not see king unemployment benefits under the unemployment compensation law of Canada; but if the individual is seeking such benefits and the appropriate agency finally determines that the individual is not entitled to benefits under such law, the individual shall be considered an exhaustee if the other provisions of this definition are met; (6) "Extended benefits" means benefits, including benefits payable to federal civilian employees and to ex-servicemen pursuant to 5 U.S.C. ch. 85, payable to a worker under the provisions of KRS 341.700 to 341.740 for weeks of unemployment in his or her eligibility period; (7) "Fringe benefits" includes advantages such as health insurance, retirement benefits, paid vacation and holidays, and sick leave, which are incidents of employment in addition to the cash remuneration earned; (8) "Normal weekly hours of work" means the normal hours of work for full-time and permanent part-time employees in the affected group when their employer is operating on its normal, full-time basis, not to exceed forty (40) hours and not including overtime; (9) "Rate of insured unemployment" means the percentage derived by dividing: (a) The weekly average number of weeks claimed in claims filed for regular benefits, not seasonally adjusted, in this state for weeks of unemployment with respect to the most recent thirteen (13) consecutive-week period, as determined by the secretary on the basis of his or her report to the United States Secretary of Labor; by (b) The average monthly employment covered under this chapter for the first four (4) of the most recent six (6) completed calendar quarters ending before the end of such thirteen (13) week period. Such computations shall be made by the secretary, in accordance with regulations prescribed by the United States Secretary of Labor; (10) "Regular benefits" means benefits payable to a worker under this chapter or under an unemployment compensation law of any other state, including benefits payable to federal civilian employees and to ex-servicemen pursuant to 5 U.S.C. ch. 85, other than extended benefits and additional benefits; (11) "Shared work benefits" means the unemployment compensation benefits payable to employees in an affected group under an approved plan as distinguished from the unemployment benefits otherwise payable under other provisions of this chapter; (12) "Shared work employer" means an employer with a shared work plan in effect. An individual who, or an entity which, succeeds to or acquires an organization, corporation, partnership, limited liability company, or other business with a shared work plan in effect automatically becomes a shared work employer and adopts the plan if the individual or entity ratifies, in writing, the previously approved plan; and (13) "Subgroup" means a group of employees which constitutes at least ten percent (10%) of the employees in an affected group. Effective: January 1, 2023 History: Amended 2022 Ky. Acts ch. 21, sec. 11, effective January 1, 2023. -- Amended 2010 (1st Extra. Sess.) Ky. Acts ch. 5, sec. 3, effective August 28, 2010. -- Amended 1982 Ky. Acts ch. 67, sec. 5, effective July 15, 198 2. -- Amended 1980 Ky. Acts ch. 385, sec. 3, effective July 15, 1980. -- Amended 1978 Ky. Acts ch. 389, sec. 1, effective July 1, 1978. -- Amended 1974 Ky. Acts ch. 62, sec. 1; and ch. 74, Art. VI, sec. 107(2). --Created 1972 Ky. Acts ch. 21, sec. 9. Legislative Research Commission Note (1/1/2023). 2022 Ky. Acts ch. 21, sec. 26, provides that the Act, which amended this statute, may be cited as the Unemployment Insurance Sustainability Act of 2022.

KRS 341.100 Suitable work

341.100. Suitable work (1) In determining for any purpose under this chapter whether or not any work is suitable for a worker the secretary shall consider, among other pertinent conditions, the degree of risk involved to his or her health, safety and morals; his or her physical fitness and prior training; his or her experience and prior earnings; his or her length of unemployment and prospects for securing local work in his or her customary occupation; and the distance of the available work from his or her residence. The secretary shall consider any employment offer to be suitable work: (a) That is offered to a worker who has received at least six (6) weeks of benefits during his or her present period of unemployment; (b) For which the worker will be paid one hundred twenty percent (120%) of his or her weekly benefit amount; (c) That is located within a distance of thirty (30) miles of the worker's residence, or is work that can be completed remotely on a permanent basis; and (d) That the worker is able and qualified to perform, regardless of whether or not he or she has related experience or training. (2) For the purpose of this chapter, no work shall be suitable nor shall benefits be denied under this chapter to any otherwise eligible worker for refusing to accept new work or new conditions of work under one (1) or more of the following: (a) If the position offered is vacant due directly to a strike, lock-out or other labor dispute; (b) If the wages, hours, or other conditions of the work offered are substantially less favorable than those prevailing for similar work in the locality; (c) If, as a condition of being employed, the worker would be required to join a company union or to resign from or refrain from joining any bona fide labor organization; and (d) If the acceptance of such work would be prejudicial to the continuance of an established employer-employee relationship to which the worker is a party. Effective: July 1, 2023 History: Amended 2023 Ky. Acts ch. 80, sec. 4, effective July 1, 2023. -- Amended 2022 Ky. Acts ch. 21, sec. 2, effective January 1, 2023. -- Amended 1978 Ky. Acts ch. 389, sec. 12, effective July 1, 1978. --Amended 1974 Ky. Acts ch. 74, Art. VI, sec. 107(21). -- Amended 1950 Ky. Acts ch. 206, sec. 1. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4748g-3. Legislative Research Commission Note (1/1/2023). 2022 Ky. Acts ch. 21, sec. 26, provides that the Act, which amended this statute, may be cited as the Unemployment Insurance Sustainability Act of 2022.

KRS 341.102 Additional resources for eligible worker

341.102. Additional resources for eligible worker At the time of being notified of a valid claim, the Office of Unemployment Insurance shall advise the eligible worker of the following resources: (1) Five (5) additional weeks of benefits as set forth in KRS 341.385(5) by complying with an approved job training and certification program as described in KRS 341.005; (2) The Work Ready Kentucky Scholarship Program administered by the Kentucky Higher Education Assistance Authority; (3) The Federal Pell Grant Program; (4) The Free Application for Federal Student Aid (FAFSA); and (5) Additional education and training resources determined to be appropriate by the secretary that would support the worker in obtaining skills or credentials necessary to find employment. Effective: July 1, 2023 History: Created 2023 Ky. Acts ch. 80, sec. 1, effective July 1, 2023.

KRS 341.110 Unemployment Insurance Commission -- Quorum -- Salaries

341.110. Unemployment Insurance Commission -- Quorum -- Salaries (1) In the Education and Labor Cabinet, there shall be an Unemployment Insurance Commission composed of the secretary or his or her duly authorized representative, as ex officio chairman and two (2) members appointed by the Governor. (2) The secretary shall represent the state and the public. One (1) member shall be appointed as a representative of labor and one (1) as a representative of employers. The chairman and one (1) other member of the commission shall constitute a quorum. (3) The members representing labor and employers shall be appointed on the basis of their merit and fitness to perform their duties and exercise the responsibilities of their offices. They shall be citizens of this state and not less than thirty (30) years of age. (4) The terms of each member appointed to represent labor and employers shall be for four (4) years from the date of appointment and until a successor is appointed and qualified, except that appointments to vacancies shall be for the unexpired term. (5) The compensation of the members representing labor and employers shall be $12,000 each per annum. Effective:July 1, 2022 History: Amended 2022 Ky. Acts ch. 236, sec. 131, effective July 1, 2022. -- Amended 2009 Ky. Acts ch. 11, sec. 71, effective June 25, 2009. -- Amended 2006 Ky. Acts ch. 211, sec. 134, effective July 12, 2006. -- Amended 1996 Ky. Acts ch. 271, sec. 15, effective July 15, 1996. -- Amended 1986 Ky. Acts ch. 125, sec. 1, effective July 15, 1986. -- Amended 1974 Ky. Acts ch. 74, Art. VI, sec. 96. -- Amended 1960 Ky. Acts ch. 164, sec. 1. -- Amended 1950 Ky. Acts ch. 206, sec. 1. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4748g-4.

KRS 341.115 Powers and duties of the secretary -- Rules and regulations -- Appeals

341.115. Powers and duties of the secretary -- Rules and regulations -- Appeals (1) The secretary shall have the power and authority to adopt, amend, or rescind such rules and regulations as he deems necessary or suitable for the proper administration of this chapter. The commission shall determine its own organization and methods of procedure. (2) General and special rules may be adopted, amended, or rescinded by the secretary only after public hearing or opportunity to be heard thereon, of which proper notice has been given. General rules shall become effective ten (10) days after filing with the Secretary of State and publication in the manner which the commission prescribes. Special rules shall become effective ten (10) days after notification of or mailing to the last known address of the individuals or concerns affected thereby. Regulations shall become effective in the manner and at the time prescribed by the secretary. (3) The commission shall serve as an appeals board to hear and decide appeals filed in accordance with the provisions of KRS 341.430 and shall adopt regulations governing the manner of filing appeals and the conduct of hearings and appeals consistent with the provisions of this chapter. History: Amended 1974 Ky. Acts ch. 74, Art. VI, sec. 97. -- Created 1950 Ky. Acts ch. 206, sec. 1.

KRS 341.116 Updating of unemployment insurance computer system

341.116. Updating of unemployment insurance computer system It shall be the responsibility of the secretary to annually update and maintain the unemployment insurance mercer computerized model and to make this model available to the Legislative Research Commission through the computer facilities of the commission. Effective: July 15, 1982 History: Created 1982 Ky. Acts ch. 261, sec. 9, effective July 15, 1982.

KRS 341.120 Repealed, 1950

341.120. Repealed, 1950 Catchline at repeal: Quorum -- Salaries -- Assistant to executive director. History: Repealed 1950 Ky. Acts ch. 206, sec. 1. -- Amended 1946 Ky. Acts ch. 27, sec. 12. -- Amended 1944 Ky. Acts ch. 175, sec. 1. -- Amended 1942 Ky. Acts ch. 19, secs. 2 and 11. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4748g-4.

KRS 341.125 Secretary of Education and Labor Cabinet -- Powers and duties -- Personnel

341.125. Secretary of Education and Labor Cabinet -- Powers and duties -- Personnel (1) It shall be the duty of the secretary of the Education and Labor Cabinet to administer this chapter; and he shall have power and authority to make such expenditures, require such reports, make such investigations, and take such other action not specifically assigned to the cabinet, as he or she deems necessary for the proper administration of this chapter. (2) The secretary is authorized, subject to the provisions of KRS Chapters 12, 42, 45, and 45A, to appoint, fix the compensation, and prescribe duties and powers of such officers and employees as may be necessary in the performance of his or her duties under this chapter. All positions shall be filled by persons selected and appointed on a nonpartisan merit basis. The secretary shall not employ or pay any person who is an officer or committee member of any political party organization. The secretary may delegate to any such person so appointed such power and authority as he or she deems reasonable and proper for the effective administration of this chapter. (3) The salary and expenses of the secretary and his or her staff shall be considered a proper cost of the administration of this chapter, to be charged to the unemployment compensation administration fund in that proportion which the cost of such services rendered in the administration of this chapter bears to the overall cost of the services rendered in the administration of the cabinet. (4) The secretary shall submit to the Governor an annual report covering the administration and operation of this chapter and make such recommendations for amendments to this chapter as he or she deems proper. (5) In the administration of this chapter the secretary shall cooperate to the fullest extent possible with any agency of this state or any other state or of the United States and shall take such action, through the adoption of appropriate rules, regulations, administrative methods, and standards, as may be necessary to secure for this state and its citizens all the advantages available under the provisions of the Social Security Act, as amended, that relate to unemployment compensation, the Federal Unemployment Tax Act, as amended, the Wagner-Peyser Act, as amended, and the Federal-State Extended Unemployment Compensation Act of 1970. Effective:July 1, 2022 History: Amended 2022 Ky. Acts ch. 236, sec. 132, effective July 1, 2022. -- Amended 2009 Ky. Acts ch. 11, sec. 72, effective June 25, 2009. -- Amended 2006 Ky. Acts ch. 211, sec. 135, effective July 12, 2006. -- Amended 1996 Ky. Acts ch. 271, sec. 16, effective July 15, 1996. -- Amended 1990 Ky. Acts ch. 496, sec. 61, effective July 13, 1990. -- Amended 1974 Ky. Acts ch. 74, Art. VI, sec. 98. -- Amended 1972 Ky. Acts ch. 21, sec. 10. -- Created 1950 Ky. Acts ch. 206, sec. 1.

KRS 341.126 Secretary to provide Legislative Research Commission with copy of any United States Department of Labor notice of conformity of state unemployment compensation with federal laws

341.126. Secretary to provide Legislative Research Commission with copy of any United States Department of Labor notice of conformity of state unemployment compensation with federal laws The secretary shall provide to the Legislative Research Commission a copy of any notification received by the cabinet from the United States Department of Labor or any division thereof regarding the conformity of state unemployment compensation with the Federal Unemployment Tax Act, 26 U.S.C. sec. 3301 et seq., the Social Security Act of 1935, 42 U.S.C. sec. 301 et seq., or the Federal-State Extended Unemployment Compensation Act of 1970, Pub. L. No. 91-373, within five (5) days of receiving the notification. Effective: July 1, 2023 History: Created 2023 Ky. Acts ch. 80, sec. 2, effective July 1, 2023.

KRS 341.127 Reports by cabinet

341.127. Reports by cabinet (1) By December 1, 2021, and annually thereafter until December 1, 2025, the cabinet shall report to the Governor and the Interim Joint Committee on Economic Development and Workforce Investment: (a) The status of the unemployment trust fund, including any federal advances required for trust fund solvency; (b) The average claim duration for individuals receiving unemployment benefits; and (c) The average weekly wage for individuals receiving unemployment benefits. (2) By December 1, 2021, the cabinet shall report to the Governor and the Interim Joint Committee on Economic Development and Workforce Investment a review of the amount of wages subject to tax. The review shall include: (a) An analysis of the equitable treatment of employers based on the amount of wages subject to tax; (b) A comparison of the percentage of wages subject to tax for small, medium, and large businesses; and (c) Examples of how changes to the amount of wages subject to tax would impact trust fund balances and employer contributions. (3) By December 1, 2022, and annually thereafter until December 1, 2025, the cabinet shall report to the Governor and the Interim Joint Committee on Economic Development and Workforce Investment and provide analysis of the impact of the shared work benefits described in KRS 341.4161 to 341.4173, the unemployment trust fund, and unemployment insurance taxes paid by employers. (4) By December 1, 2023, the cabinet shall report to the Governor and the Interim Joint Committee on Economic Development and Workforce Investment a review of potential changes to the computation of employer contribution rates and how these changes could affect employer contribution rates and the unemployment insurance trust fund. Potential changes considered in the analysis shall include: (a) Setting the number of consecutive calendar quarters for a new employer to receive his or her own unique experience rating at four (4) consecutive calendar quarters under KRS 341.270 and 341.272; (b) Changing the computation of the "reserve ratio" formula in KRS 341.270(5)(c) to include an annual average of taxable payrolls of twelve (12) consecutive calendar quarters; (c) Making any amendments to the rate schedule table in KRS 341.270 based on changes listed in paragraphs (a) and (b) of this subsection to ensure unemployment insurance trust fund sustainability; (d) Charging benefits to employers in proportion to base period wages rather than that of the most recent employer; (e) Indexing the unemployment insurance trust fund balance computations in KRS 341.270(3) to inflation and making annual adjustments thereafter; and (f) Indexing the taxable wage base to inflation and making annual adjustments thereafter, pursuant to KRS 341.030. (5) This section expires on January 31, 2026. Effective: July 1, 2023 History: Amended 2023 Ky. Acts ch. 80, sec. 5, effective July 1, 2023. -- Amended 2022 Ky. Acts ch. 21, sec. 21, effective January 1, 2023. -- Created 2021 Ky. Acts ch. 177, sec. 1, effective April 1, 2021. Legislative Research Commission Note (1/1/2023). 2022 Ky. Acts ch. 21, sec. 26, provides that the Act, which amended this statute, may be cited as the Unemployment Insurance Sustainability Act of 2022.

KRS 341.129 Reports may be combined

341.129. Reports may be combined Any reports required by KRS 341.127 and 341.350 may be combined by the cabinet and submitted as one (1) to the Governor and the Interim Joint Committee on Economic Development and Workforce Investment. Effective: January 1, 2023 History: Created 2022 Ky. Acts ch. 21, sec. 22, effective January 1, 2023. Legislative Research Commission Note (1/1/2023). 2022 Ky. Acts ch. 21, sec. 26, provides that the Act, which created this statute, may be cited as the Unemployment Insurance Sustainability Act of 2022.

KRS 341.130 Repealed, 1950

341.130. Repealed, 1950 Catchline at repeal: Powers and duties of commission -- Executive director. History: Repealed 1950 Ky. Acts ch. 206, sec. 1. -- Amended 1942 Ky. Acts ch. 19, secs. 3 and 12. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4748g-4.

KRS 341.135 Repealed, 1978

341.135. Repealed, 1978 Catchline at repeal: Election of compensation coverage for personnel of department by commissioner of the finance and administration cabinet. History: Repealed 1978 Ky. Acts ch. 389, sec. 33, effective July 1, 1978. -- Amended 1974 Ky. Acts ch. 74, Art. II, sec. 9((2). -- Amended 1956 Ky. Acts ch. 148, sec. 1, effective May 18, 1956. -- Created 1950 Ky. Acts ch. 206, sec. 1.

KRS 341.140 Repealed, 1950

341.140. Repealed, 1950 Catchline at repeal: General and special rules. History: Repealed 1950 Ky. Acts ch. 206, sec. 1. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4748g-4.

KRS 341.145 Reciprocal arrangements -- Recovery of benefit overpayments

341.145. Reciprocal arrangements -- Recovery of benefit overpayments (1) The secretary of the Education and Labor Cabinet may enter into arrangements with the appropriate agencies of other states or of the federal government, or both, for the purpose of assisting the secretary and such agencies in the payment of benefits and the furnishing of services to unemployed or underemployed workers. Such arrangements may provide that the respective agencies shall, for and on behalf of each other, act as agents in effecting registrations for work, notices of unemployment, and any other certifications or statements relating to a worker's claim for benefits; in making investigations, taking depositions, holding hearings, or otherwise securing information relating to benefit eligibility and payments; and in such other matters as the secretary considers suitable in effectuating the purpose of these administrative arrangements. (2) The secretary may enter into arrangements with the appropriate agencies of other states or the federal government whereby workers performing services in this and other states for a single employing unit under circumstances not specifically provided in KRS 341.050, or under similar provisions in the unemployment compensation laws of such other states, shall be deemed to be engaged in employment performed entirely within this state or within one of such other states. (3) (a) The secretary shall participate in any arrangements for the payment of benefits on the basis of combining an individual's wages and employment covered under this chapter with his wages and employment covered under the unemployment compensation laws of other states or the federal government which are approved by the United States Secretary of Labor in consultation with the state unemployment compensation agencies as reasonably calculated to assure the prompt and full payment of benefits in such situations and which include provisions for applying the base period of a single state law to a claim involving the combining of an individual's wages and employment covered under two (2) or more state unemployment compensation laws, and avoiding the duplicate use of wages and employment by reason of such combining. Reimbursements to another state or the federal government, paid from the fund pursuant to this subsection, shall be deemed to be benefits for the purposes of this chapter and charged to contributory employers' reserve accounts and reimbursing employers' accounts in accordance with the provisions of KRS 341.530(2) and (3) to the extent of calculations made on wages paid during the base period established by KRS 341.090 and wages paid after such base period; provided, however, benefits based on a period previous to the base-wage period established by KRS 341.090 shall be charged to the pooled account for contributing employers only. Provided, that if the Secretary of Labor determines that the charging of reimbursements provided above is inconsistent with the requirements of the Federal Unemployment Tax Act, charges of such reimbursements shall then be made in accordance with regulations prescribed by the secretary. (b) In order that such reciprocal arrangements, when entered into, may be effectuated, wages for insured work under an employment security law of another state or of the federal government shall be deemed to be wages earned in covered employment from a subject employer for the purpose of determining his benefits under this chapter. (4) Notwithstanding any other provision of this chapter, benefits shall not be denied or reduced to an individual solely because he files a claim in another state (or a contiguous country with which the United States has an agreement with respect to unemployment compensation) or because he resides in another state (or such a contiguous country) at the time he files a claim for benefits. (5) To the extent permissible under the laws and Constitution of the United States, the secretary is authorized to enter into or cooperate in arrangements or reciprocal agreements with appropriate and duly authorized agencies of other states or the United States Secretary of Labor or both, whereby: (a) Overpayments of unemployment benefits, as determined under this chapter, shall be recoverable (after due notice and opportunity for appeal has been provided to the claimant) by offset from unemployment benefits otherwise payable under the unemployment compensation law of another state, in either the current or any subsequent benefit year, in an amount equivalent to the amount of overpayment determined under this chapter, provided the Department of Workforce Development certifies to the other state the facts involved and that the claimant is liable to repay the benefits and the office requests the other state to recover the benefits; and (b) Overpayments of unemployment benefits, as determined under the unemployment compensation law of another state, shall be recoverable (after such state has provided due notice and opportunity for appeal to the claimant) by offset from unemployment benefits otherwise payable under this chapter, in either the current or subsequent benefit year, in an amount equivalent to the amount of overpayment determined by such other state, provided such state certifies to the office the facts involved and that the individual is liable to repay the benefits and the state requests the office to recover the benefits; and (c) Provided there is in effect a reciprocal agreement between this state and the United States Secretary of Labor, as authorized by Section 303(g)(2) of the Social Security Act, the overpayment of unemployment benefits or allowances for unemployment provided under a federal program administered by this state shall be recoverable by offset from benefits otherwise payable under this chapter or any such federal program. Such agreement shall also suffice to permit the offset from unemployment benefits, otherwise payable under a federal program administered by this state, the overpayment of unemployment benefits paid under this chapter. If another state also has in effect a like agreement with the United States Secretary of Labor, then these provisions for cross-offset of state and federal unemployment benefits shall apply to benefits otherwise payable under this chapter, the laws of the other state or any federal unemployment program administered by either state. Effective:July 1, 2022 History: Amended 2022 Ky. Acts ch. 236, sec. 133, effective July 1, 2022. -- Amended 2019 Ky. Acts ch. 146, sec. 56, effective June 27, 2019. -- Amended 2009 Ky. Acts ch. 11, sec. 73, effective June 25, 2009. -- Amended 2006 Ky. Acts ch. 211, sec. 136, effective July 12, 2006. -- Amended 1996 Ky. Acts ch. 266, sec. 5, effective July 15, 1996. -- Amended 1988 Ky. Acts ch. 106, sec. 2, effective July 15, 1988. -- Amended 1972 Ky. Acts ch. 21, sec. 11. -- Amended 1962 Ky. Acts ch. 207, sec. 2. --Amended 1952 Ky. Acts ch. 154, sec. 5. -- Created 1950 Ky. Acts ch. 206, sec. 1.

KRS 341.150 Publication of chapter

341.150. Publication of chapter The secretary shall cause to be printed for distribution to the public the text of this chapter, the secretary's regulations and general rules, his annual report to the Governor, and any other material he deems relevant and suitable, and shall furnish the same to any person upon application therefor. History: Amended 1950 Ky. Acts ch. 206, sec. 1. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4748g-4.

KRS 341.160 Repealed, 1950

341.160. Repealed, 1950 Catchline at repeal: Personnel. History: Repealed 1950 Ky. Acts ch. 206, sec. 1. -- Amended 1948 Ky. Acts ch. 216, sec. 4. -- Amended 1946 Ky. Acts ch. 27, sec. 13. -- Amended 1944 Ky. Acts ch. 176, sec. 1. -- Amended 1942 Ky. Acts ch. 19, secs. 4 and 13. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4748g-4.

KRS 341.170 Repealed, 1974

341.170. Repealed, 1974 Catchline at repeal: Advisory councils. History: Repealed 1974 Ky. Acts ch. 74, Art. VI, sec. 108. -- Amended 1950 Ky. Acts ch. 206, sec. 1. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4748g-4.

KRS 341.180 Employment stabilization

341.180. Employment stabilization Upon direction of the Governor, the secretary with the advice and aid of the advisory councils, shall take all appropriate steps to reduce and prevent unemployment; encourage and assist in the adoption of practical methods of vocational training, retraining and vocational guidance; investigate, recommend, advise, and assist in the establishment and operation by cities, counties, school districts and the state, of reserves for public works to be used in times of business depression and unemployment; and to promote the employment of unemployed workers throughout the state in every feasible way, and to these ends to carry on and publish the results of investigations and research studies. History: Amended 1950 Ky. Acts ch. 206, sec. 1. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4748g-4.

KRS 341.190 Records and reports -- Confidential treatment -- Exceptions

341.190. Records and reports -- Confidential treatment -- Exceptions (1) As used in this section: (a) "Agent" means one who acts for or in the place of an individual, an employing unit, or a public official by the authority of that individual, employing unit, or public official; and (b) "Public official" means an official, agency, or public entity within the executive branch of federal, state, or local government who or which has responsibility for administering or enforcing a law, or an elected official in federal, state, or local government. (2) Each employing unit shall keep true and accurate work records of all workers employed by it, of the wages paid by it to each worker, and such other information as the secretary of the Education and Labor Cabinet considers necessary for the proper administration of this chapter. The records shall be open for inspection and subject to being copied by the secretary or his or her authorized representatives at any reasonable time and as often as necessary. (3) The secretary may require any employing unit to furnish to the cabinet at its central office from time to time information concerning the total amounts of wages paid, total number of persons employed, an individual record of each worker employed, an individual record of each worker whose employment has been terminated or who has been laid-off, an individual wage and hour record of each worker employed part time entitled to benefits, and other related matters, including hours worked, which the secretary considers necessary to the effective administration of this chapter. (4) Information obtained from an employing unit or individual and other records made by the cabinet in the administration of this chapter are confidential and shall not be published or be open for public inspection, except as provided below and in subsections (5) and (6) of this section: (a) 1. Public officials and the agents and contractors of public officials, in the performance of their official duties, may be provided information and records, but the public officials receiving the information and records shall assure the confidentiality, as required in this section, of all information and records so released. Official duties do not include solicitation of contributions or expenditures to or on behalf of a candidate for public office or a political party; 2. A contractor shall include a temporary staffing engaged by the cabinet for any purpose in connection with the administration of this chapter; and 3. Disclosures shall be made under this subsection only if the recipient has entered into a written, enforceable, and terminable agreement with the cabinet and has satisfied the safeguards set forth in federal statutes and regulations; (b) 1. An individual or employing unit shall be provided, upon request, information and records maintained by the cabinet in the administration of wage records, claim, reserve account, reimbursing employer account, or any proceeding under this chapter to which it is a party. 2. An agent of an individual or employing unit shall be provided the individual's or employing unit's information and records upon the presentation of a written release or other legally enforceable evidence of the informed consent of the individual or employing unit. 3. An attorney retained by an individual or employing unit in any proceeding under this chapter shall be provided the individual's or employing unit's information and records if the attorney asserts in writing that he or she is representing that individual or employing unit. 4. An elected official performing constituent services shall be provided the individual's or employing unit's information and records if the official presents reasonable written evidence that the individual or employing unit has authorized the disclosure; (c) A third party other than an agent, or third party on an ongoing basis, shall be provided the individual or employing unit's information and records if the individual or employing unit to whom the information pertains provides a signed written release which shall specify: 1. The information and records to be disclosed; 2. The purpose for which the information and records are sought, specifying the expected service or benefit to the individual signing the release, or specifying their use in the administration or evaluation of the public program to which the release pertains; 3. Assurance that the information and records shall be used solely for that purpose; 4. All parties who may receive the information and records disclosed; and 5. That state government files shall be accessed to obtain information and records. Disclosures shall be made under this subsection only if the recipient has entered into a written, enforceable, and terminable agreement with the cabinet and has satisfied the safeguards set forth in federal statutes and regulations; (d) Precedential orders issued by the Unemployment Insurance Commission shall be released provided that Social Security numbers and employer identification numbers have been removed and the disclosure is otherwise consistent with federal and state law; (e) A public official with authority under state or federal law to obtain the information and records by subpoena, other than a clerk of court on behalf of a litigant, shall be provided information and records upon service of a duly issued subpoena; (f) A federal official, when required for the purposes of oversight and auditing of the unemployment insurance program, shall be provided information and records; (g) Statistical information derived from information and records obtained or made by the cabinet may be released to the Bureau of Labor Statistics under a cooperative agreement or may be published, if it in no way reveals the identity of any individual or employing unit; and (h) Nothing in this section shall preclude the secretary or any employee of the cabinet from testifying in any proceeding under this chapter or in any court, or from introducing as evidence information and records obtained or made by the cabinet in an action for violation of state or federal law to which the cabinet is a party or upon order of the court. (5) Disclosures shall be made under subsection (4) of this section only if: (a) The disclosure is necessary for the proper administration of the unemployment insurance program; (b) No more than an incidental amount of staff time or a nominal processing cost is required to make the disclosure; or (c) The cost of providing the information and records is paid by the recipient prior to the disclosure, consistent with federal laws and regulations, except this requirement shall not apply to disclosures made under subsection (4)(f) of this section nor to disclosures made under subsection (4)(e) and (h) of this section if the cabinet attempts without success to recover the cost of disclosure. For disclosures made to other public officials under subsection (4)(a) of this section, this requirement shall be met if the recipient provides a reciprocal benefit to the cabinet in the administration of the unemployment insurance program, or if a reasonable reimbursement for the disclosure shall be determined under federal law. (6) Recipients of information and records disclosed under subsection (4)(a) and (c) of this section may redisclose the information and records only as follows: (a) To the individual or employing unit who is the subject of the information and records; (b) To an attorney or duly authorized agent representing the individual or employing unit; (c) In any civil or criminal proceedings for or on behalf of the recipient; (d) In response to a subpoena but only as provided in subsection (4)(e) and (h) of this section; (e) A public official may redisclose to an agent or contractor, but only if the public official retains responsibility for the uses of the confidential information and records by the agent or contractor and subject to the safeguards set forth in the agreement required under subsection (4) of this section; (f) A public official may redisclose to another public official; (g) A state or local child support enforcement agency may redisclose to its agent under contract for the purpose of carrying out child support enforcement; or (h) When specifically authorized by a written release for redisclosure that meets the requirements of subsection (4)(c) of this section. (7) Any disclosure or use of information and records that is inconsistent with the provisions of this section shall be subject to the penalty prescribed in KRS 341.990(11). (8) No information and records held confidential under subsection (4) of this section shall be the subject matter or basis for any suit for slander or libel in any court, but no employer or employee, or his representative, testifying before the commission, the secretary, or any duly authorized representative thereof, shall be exempt from punishment for perjury. Effective:July 1, 2022 History: Amended 2022 Ky. Acts ch. 236, sec. 134, effective July 1, 2022. -- Amended 2017 Ky. Acts ch. 133, sec. 2, effective June 29, 2017. -- Amended 2009 Ky. Acts ch. 11, sec. 74, effective June 25, 2009. -- Amended 2008 Ky. Acts ch. 111, sec. 1, effective July 15, 2008. -- Amended 2006 Ky. Acts ch. 211, sec. 137, effective July 12, 2006. -- Amended 1996 Ky. Acts ch. 266, sec. 6, effective July 15, 1996; and ch. 271, sec. 17, effective July 15, 1996. -- Amended 1990 Ky. Acts ch. 6, sec. 3, effective July 13, 1990. -- Amended 1980 Ky. Acts ch. 188, sec. 267, effective July 15, 1980. --Amended 1974 Ky. Acts ch. 74, Art. VI, sec. 99. -- Amended 1950 Ky. Acts ch. 206, sec. 1. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4748g-4.

KRS 341.200 Power to hear witnesses, issue subpoenas, and serve process

341.200. Power to hear witnesses, issue subpoenas, and serve process (1) In the discharge of the duties imposed by this chapter members of the commission, the secretary or any duly authorized representative thereof, may administer oaths and affirmations, take depositions, certify official acts, and issue subpoenas to compel the attendance of witnesses and the production of books, papers, correspondence, memoranda, and other records considered necessary and relevant as evidence in connection with the administration of this chapter. Such subpoena shall be served in the same manner as a subpoena issued out of a Circuit Court, and the sheriff shall receive the same fee as provided by law for like service in civil actions. Witnesses subpoenaed shall be allowed witnesses' fees according to the rates prescribed by KRS 421.015 for each day their attendance is actually required at a hearing. (2) The secretary or the commission, or any of their authorized representatives, shall have the power, in any and all counties of this Commonwealth, now granted by law to sheriffs within their respective jurisdictions, to execute and make due return of all notices, summonses, including summonses duces tecum, subpoenas, and executions in respect to all court actions instituted to enforce the provisions of this chapter. The secretary, a member of the commission, or any of their authorized representatives shall not be deemed to be an interested party in the action by reason of his official or representative capacity. Effective: July 12, 2006 History: Amended 2006 Ky. Acts ch. 211, sec. 138, effective July 12, 2006. -- Repealed and reenacted 1990 Ky. Acts ch. 425, sec. 3, effective July 13, 1990. -- Amended 1980 Ky. Acts ch. 188, sec. 268, effective July 15, 1980. -- Amended 1974 Ky. Acts ch. 74, Art. VI, sec. 107(31). -- Amended 1952 Ky. Acts ch. 154, sec. 6, effective March 24, 1952. -- Amended 1950 Ky. Acts ch. 206, sec. 1. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4748g- 4.

KRS 341.210 Protection against self-incrimination

341.210. Protection against self-incrimination No person shall be excused from attending and testifying or from producing books, papers, correspondence, memoranda or other records before the commission or any member thereof, or the secretary or his duly authorized representative, on the ground that the evidence required of him may tend to incriminate or subject him to a penalty or forfeiture. No person shall be prosecuted or subjected to any suit, penalty, or forfeiture on account of any transaction, matter, or thing concerning which he or his agent or worker is compelled, after having claimed privilege against self-incrimination, to give evidence, except that such witness so testifying shall not be exempt from punishment for perjury. History: Amended 1974 Ky. Acts ch. 74, Art. VI, sec. 107(31). -- Amended 1950 Ky. Acts ch. 206, sec. 1. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4748g-4.

KRS 341.220 Cooperation with other agencies

341.220. Cooperation with other agencies (1) In the administration of this chapter, the secretary shall: (a) To the fullest extent consistent with the provisions of this chapter, cooperate with the federal Department of Labor; (b) Make such reports in such form and containing such information as such agency may from time to time require; (c) Comply with such provisions as such agency may from time to time find necessary to assure the correctness and verification of such reports; and (d) Comply with the provisions of Title III of the Social Security Act relating to the expenditure of such funds as may be allotted and paid to this state for the purpose of assisting in the administration of this chapter. (2) Upon request therefor the secretary shall furnish to any agency of this or any other state or the United States charged with the administration of public works or assistance, through public employment or otherwise, the name, address, ordinary occupation and employment status of each recipient of benefits and such recipient's rights to further benefits under this chapter. (3) The secretary may make records relating to the administration of this chapter available to the Railroad Retirement Board and may furnish the Railroad Retirement Board, at the expense of that board, as many copies thereof as the board requests. (4) The secretary may afford reasonable cooperation, including reciprocal collection of contributions by the enforcement of foreign judgments, with every agency of any state or of the United States charged with the responsibility of administering an unemployment insurance law. (5) The secretary shall require employment offices in this state, upon request of a public agency administering or supervising the administration of a state plan approved under Part A of Title IV of the Social Security Act or of a public agency charged with any duty or responsibility under any program or activity authorized or required under Part D of Title IV of such act, shall, and, notwithstanding any other provision of law, is hereby authorized to furnish to such agency making the request, from any data contained in the files of any such employment office, information with respect to any individual specified in the request as to (a) whether such individual is receiving, has received, or has made application for unemployment compensation, and the amount of any such compensation being received by such individual; (b) the current (or most recent) home address of such individual; and (c) whether such individual has refused an offer of employment, and, if so, a description of the employment so offered and terms, conditions, and rate of pay therefor, provided that the secretary shall require employment offices in this state to furnish such other information as shall be required by the regulations of the Secretary of Health, Education and Welfare. Effective: July 1, 1978 History: Amended 1978 Ky. Acts ch. 389, sec. 13, effective July 1, 1978. -- Amended 1974 Ky. Acts ch. 74, Art. VI, sec. 107(31). -- Amended 1972 Ky. Acts ch. 21, sec. 12. -- Amended 1950 Ky. Acts ch. 206, sec. 1. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4748g-4.

KRS 341.230 Destruction of records

341.230. Destruction of records The secretary may authorize the destruction of such original reports and records as have been properly recorded and summarized in the permanent records of the Education and Labor Cabinet or are no longer considered necessary for the proper administration of this chapter. Wage records of the individual worker or transcripts thereof may be destroyed or disposed of two (2) years after the expiration of the period covered by them or upon proof of death of the worker. Such destruction or disposition shall be made only by order of the secretary. Any money received from the disposition of such records shall be deposited to the credit of the unemployment compensation administration fund. Effective:July 1, 2022 History: Amended 2022 Ky. Acts ch. 236, sec. 135, effective July 1, 2022. -- Amended 2009 Ky. Acts ch. 11, sec. 75, effective June 25, 2009. -- Amended 2006 Ky. Acts ch. 211, sec. 139, effective July 12, 2006. -- Amended 1996 Ky. Acts ch. 271, sec. 18, effective July 15, 1996. -- Amended 1980 Ky. Acts ch. 188, sec. 244, effective July 15, 1980. -- Amended 1974 Ky. Acts ch. 74, Art. VI, sec. 107(31). -- Amended 1952 Ky. Acts ch. 154, sec. 7. -- Amended 1950 Ky. Acts ch. 206, sec. 1. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4748g-5.

KRS 341.240 Unemployment compensation administration fund

341.240. Unemployment compensation administration fund (1) There is hereby created in the State Treasury a special fund to be known as the unemployment compensation administration fund. All money deposited or paid into this fund is hereby appropriated and shall be continuously available to the secretary for expenditure consistent with this chapter, and shall not lapse at any time. A general statement that all continuing appropriations are repealed shall not be construed as repealing this section. (2) All money in the unemployment compensation administration fund shall be expended solely to defray the cost of the administration of this chapter. (3) (a) The unemployment compensation administration fund shall consist of all money appropriated by this state and all money received from the United States, or any agency thereof or from any other source, for the administration of this chapter. (b) The secretary is authorized to obtain funding through any commercially reasonable means for the benefit of the unemployment compensation administration fund, including reasonable expenses, so long as the debt, note, security, or obligations are payable solely from the surcharge proceeds, revenues, or funds and accounts specifically authorized for such purpose under this chapter. The State Treasurer shall maintain a separate record of all money received for the unemployment compensation administration fund under this paragraph. The secretary is authorized to pledge the surcharge proceeds under this chapter as security for financing obtained pursuant to this section. (c) Any obligation incurred under this subsection shall not constitute a debt, liability, obligation, or pledge of the credit or taxing power of this Commonwealth. Any debt or obligation incurred as a result of this subsection shall be payable solely from the surcharge proceeds, revenues, or funds and accounts pledged or available for such purpose under this chapter. (d) On or before July 1, 2012, and quarterly thereafter, the secretary shall report to the Legislative Research Commission, for referral to the Appropriations and Revenue Committee and the Economic Development and Workforce Investment Committee, on the financing authorized in this section for the payment of interest on advances under Title XII of the Social Security Act, the status of the trust fund, and efforts to obtain a cap on the federal unemployment tax credit reduction. (4) In order to establish and maintain free employment offices, the secretary may enter into agreements with the Railroad Retirement Board or any other agency charged with the administration of an unemployment insurance law, with any cities or other political subdivisions of this state or with any private nonprofit organization. As a party to any such agreement, the secretary may accept money, service or quarters as a contribution to the unemployment compensation administration fund. Effective: June 29, 2021 History: Amended 2021 Ky. Acts ch. 124, sec. 4, effective June 29, 2021. -- Amended 2012 Ky. Acts ch. 52, sec. 1, effective April 11, 2012. -- Amended 1974 Ky. Acts ch. 74, Art. VI, sec. 107(31). -- Amended 1950 Ky. Acts ch. 206, sec. 1. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4748g- 5. 2020-2022 Budget Reference. See State/Executive Branch Budget, 2020 Ky. Acts ch. 92, Pt. I, D, 7, (1) at 874.

KRS 341.243 Service capacity upgrade fund

341.243. Service capacity upgrade fund (1) There is created within the State Treasury a special fund known as the service capacity upgrade fund that shall be administered separate and apart from all public money or funds of the state. (2) The service capacity upgrade fund shall be used solely for acquisition and upgrading of the technology base, program integrity functions, and service delivery capacity in support of the programs administered by the Office of Unemployment Insurance. The secretary shall have full power, authority, and jurisdiction over the fund, including all money, property, and securities belonging thereto, and shall perform any act necessary or convenient in the administration of the fund consistent with this section. Any expenditure of the fund to upgrade the technology base shall be coordinated with and approved by the Commonwealth Office of Technology, and nothing in this section shall be construed as reducing or limiting the authority of the Commonwealth's chief information officer over all technology expenditures. The secretary shall provide an annual report to the Interim Joint Committee on Economic Development and Workforce Investment detailing all receipts and expenditures of the fund. (3) Any money collected under the provisions of this section shall be invested at interest in banks or other interest-bearing obligations of the United States. Investments shall at all times be made so that all the assets of the service capacity upgrade fund shall be convertible into cash when needed for the payment of expenses incurred in upgrading the service capacity of the Office of Unemployment Insurance. All interest income received under this section shall be credited to the fund. The State Treasurer shall dispose of securities or other property belonging to the fund only under the direction of the secretary and the secretary of the Finance and Administration Cabinet. (4) From October 1, 2018, to December 31, 2026, all rates otherwise established under KRS 341.270 and 341.272 shall be adjusted by subtracting seventy-five thousandths percent (0.075%) from each rate, but only if the unemployment insurance trust fund balance exceeds the balance of the trust fund as of December 31, 2017. (5) (a) Beginning January 1, 2027, all rates otherwise established under KRS 341.270 and 341.272 shall be adjusted by subtracting one hundred fifteen ten- thousandths percent (0.0115%) from each rate. (b) The secretary shall annually set the adjustment percentage to be effective January 1 of the subsequent year, not to exceed twenty-five thousandths percent (0.025%). (c) The secretary shall suspend the subtraction from each rate as prescribed in this subsection at any time: 1. The service capacity upgrade fund balance is fifteen million dollars ($15,000,000) or more; or 2. The unemployment insurance trust fund does not exceed the balance of the trust fund as of December 31, 2022. (6) For any calendar year in which all rates have been reduced in accordance with subsection (4) or (5) of this section, all contributory employers shall pay into the service capacity upgrade fund an amount equal to the percentage by which rates were reduced multiplied by their taxable wages paid during that calendar year. Payments shall be made at the same time and in the same manner as prescribed for payment of contributions under KRS 341.260 and all regulations prescribed by the secretary in support of that section. The restrictions in KRS 341.470(1) apply equally to the provisions of this section. Failure to make these payments shall be subject to interest and all other collection actions provided for failure to make contributions under KRS 341.300. (7) All payments required under subsection (6) of this section, along with any interest due to late payment of these assessments, shall be deposited in the service capacity upgrade fund. (8) Notwithstanding subsection (4) or (5) of this section, the secretary may exercise his or her discretion to reduce the percentage rate prescribed in subsection (4) or (5) of this section or suspend required payments to the service capacity upgrade fund at any time. Effective: July 15, 2026 History: Amended 2026 Ky. Acts ch. 188, sec. 1, effective July 15, 2026. -- Amended 2019 Ky. Acts ch. 146, sec. 57, effective June 27, 2019. -- Amended 2018 Ky. Acts ch. 134, sec. 1, effective July 14, 2018. -- Amended 2006 Ky. Acts ch. 211, sec. 140, effective July 12, 2006. -- Created 1998 Ky. Acts ch. 167, sec. 11, effective July 15, 1998. 2026-2028 Budget Reference. See State/Executive Branch Budget, 2026 Ky. Acts ch. 168, Pt. I, D, 7, (3) at 2079.

KRS 341.245 Authority to acquire office space

341.245. Authority to acquire office space Subject to the provisions of KRS 56.440 to 56.550, inclusive, the secretary of the Education and Labor Cabinet is authorized and empowered to use all or any part of the funds accumulated under the provisions of KRS 341.295 for the purpose of acquiring suitable space for either central or district offices of the cabinet by way of purchase, lease, contract, or in any other manner including the right to use said funds or any part thereof to assist in financing the construction of any building erected by the Commonwealth or any of its agencies wherein available space will be provided for the cabinet under lease or contract between the cabinet and the Commonwealth or such other agency whereby said cabinet will continue to occupy such space, rent free, after the cost of financing such building has been liquidated. Effective:July 1, 2022 History: Amended 2022 Ky. Acts ch. 236, sec. 136, effective July 1, 2022. -- Amended 2009 Ky. Acts ch. 11, sec. 76, effective June 25, 2009. -- Amended 2006 Ky. Acts ch. 211, sec. 141, effective July 12, 2006. -- Amended 1980 Ky. Acts ch. 188, sec. 269, effective July 15, 1980. -- Amended 1974 Ky. Acts ch. 74, Art. VI, sec. 100. -- Amended 1952 Ky. Acts ch. 183, sec. 1. -- Created 1950 Ky. Acts ch. 206, sec. 1.

KRS 341.250 Employer's coverage -- Period -- Termination -- Election of liability

341.250. Employer's coverage -- Period -- Termination -- Election of liability (1) Any employing unit that becomes subject to this chapter within any calendar year shall be considered a subject employer during the whole of that calendar year, except as specifically provided elsewhere in this section or this chapter. (2) Except as provided in subsections (3) and (5) of this section, a subject employer shall cease to be a subject employer only as of the first day of January of any calendar year if he files with the Office of Unemployment Insurance on or before the fifteenth day of April of that year, a written application for termination of coverage, and the covered employment performed for such subject employer within the preceding calendar year was not sufficient to render an employing unit a subject employer under KRS 341.070. The secretary may, however, after notifying such employer in writing at his last known address, terminate the coverage of any subject employer as of the first day of January of any calendar year if such subject employer has had no individuals in covered employment in this state at any time during the three (3) preceding calendar years, and the balance of such employer's reserve account may be immediately transferred to the pooled account. (3) (a) Any employing unit not otherwise subject to this chapter that files with the office its written election to become a subject employer for not less than two (2) calendar years shall, with the written approval of such election by the secretary, become subject hereto to the same extent as all other subject employers, as of the date stated in such approval, but not with respect to the period previous to such date. Such subject employer shall cease to be subject hereto as of January 1 of any calendar year subsequent to such two (2) calendar years, only if on or before April 15 of such year, it has filed with the office a written notice to that effect. (b) Any employing unit for which services that do not constitute covered employment are performed may file with the office a written election that all such services performed by individuals in its employ in one (1) or more distinct establishments or places of business shall be considered to constitute covered employment by a subject employer for all the purposes of this chapter for not less than two (2) calendar years. Upon written approval of such election by the secretary, such services shall be considered to constitute covered employment from and after the date stated in such approval, but not with respect to the period previous to such date. Such services shall cease to be considered covered employment subject hereto as of January 1 of a calendar year subsequent to such two (2) calendar years, only if on or before April 15 of such year such employing unit has filed with the office a written notice to that effect. (c) Any employing unit having service performed in covered employment solely by reason of KRS 341.050(1)(h) may terminate such service as "covered employment" as of the first day of January of any calendar year if such service does not meet the provisions of paragraph (e), (f) or (g), but only if on or before April 15 of such year, the employing unit has filed with the office a written request to terminate service as "covered employment." (4) An employing unit that becomes a subject employer under KRS 341.070(7), shall become subject as of the date of acquisition. (5) Notwithstanding the provisions of subsections (1), (2), and (3) of this section, any subject employer whose entire reserve account has been transferred to a successor in interest as provided for in KRS 341.540 shall immediately cease to be a subject employer and shall thereafter become a subject employer only upon his future employment experience. Effective:July 1, 2022 History: Amended 2022 Ky. Acts ch. 236, sec. 137, effective July 1, 2022. -- Amended 2019 Ky. Acts ch. 146, sec. 58, effective June 27, 2019. -- Amended 2006 Ky. Acts ch. 211, sec. 142, effective July 12, 2006. -- Amended 1988 Ky. Acts ch. 106, sec. 3, effective July 15, 1988. -- Amended 1978 Ky. Acts ch. 389, sec. 14, effective July 1, 1978. -- Amended 1974 Ky. Acts ch. 74, Art. VI, sec. 107(23),(31). -- Amended 1972 Ky. Acts ch. 21, sec. 13. -- Amended 1964 Ky. Acts ch. 168, sec. 2. -- Amended 1950 Ky. Acts ch. 206, sec. 1. -- Amended 1948 Ky. Acts ch. 216, ch. 5. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4748g-6.

KRS 341.260 Payment of contributions by employer -- Guarantee and liability of contractor

341.260. Payment of contributions by employer -- Guarantee and liability of contractor (1) Contributions shall accrue and become payable by each subject employer for each calendar year in which he is subject to this chapter. Such contributions shall be based upon wages paid during such calendar year for covered employment. Such contributions shall become due and be paid at the offices of the Office of Unemployment Insurance in Frankfort by each subject employer to the office for the fund in accordance with such regulations as the secretary prescribes, and shall not be deducted in whole or in part from the wages of workers in his employ. In the payment of any contributions, a fractional part of a cent shall be disregarded, unless it amounts to one-half cent ($0.005) or more, in which case it shall be increased to one cent ($0.01). (2) Any contractor, who is or becomes a subject employer under the provisions of this chapter, who contracts with any subcontractor, who also is or becomes a subject employer under the provisions of this chapter, shall withhold sufficient moneys on said contract to guarantee that all contributions, penalties, and interest are paid upon completion of said contract, or shall require of said subcontractor a good and sufficient bond guaranteeing payment of all contributions, penalties, and interest due, or to become due with respect to wages paid for employment on said contract. Failure to comply with the provisions of this section shall render said contractor directly liable for such contributions, penalties, and interest due from said subcontractor and the wages paid by said subcontractor shall be deemed wages paid by the said contractor with respect to the same periods for all purposes under this chapter, and liens of the same nature are attachable and enforceable in the same manner as liens under KRS 341.310 and 341.315. A person, employing unit, or entity that enters into a verbal or written agreement with another, or between which there exists an implied contract based upon the circumstances, conduct, or acts or relations of the parties: (a) To have work performed consisting of the removal, excavation or drilling of soil, rock, or mineral, or the cutting or removal of timber from land; or (b) To have work performed of a kind which is a customary or a recurrent part of the work of the trade, business, occupation, or profession of such person or entity, shall for the purposes of this subsection be deemed a contractor, and such other person or entity a subcontractor. This subsection shall not apply to the owner or lessee of land principally used for agriculture. Effective:July 1, 2022 History: Amended 2022 Ky. Acts ch. 236, sec. 138, effective July 1, 2022. -- Amended 2019 Ky. Acts ch. 146, sec. 59, effective June 27, 2019. -- Amended 2006 Ky. Acts ch. 211, sec. 143, effective July 12, 2006. -- Amended 1988 Ky. Acts ch. 106, sec. 4, effective July 15, 1988. -- Amended 1974 Ky. Acts ch. 74, Art. VI, sec. 107(23). -- Amended 1972 Ky. Acts ch. 21, sec. 14. -- Amended 1952 Ky. Acts ch. 154, sec. 8. -- Amended 1950 Ky. Acts ch. 206, sec. 1. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4748g-7.

KRS 341.262 Penalties for failure to file reports

341.262. Penalties for failure to file reports (1) Any employing unit failing to make and file reports required under this chapter on or before the due date of such reports shall be subject, in addition to any other penalty provisions in this chapter to a penalty of twenty-five dollars ($25) for failure to file such reports. Failure to file such reports by the last day of the month following the due date shall result in an additional penalty of fifty dollars ($50) being imposed upon the employing unit. (2) The penalties provided for in subsection (1) of this section apply to the first failure of an employing unit to timely make and file required reports during a calendar year. If during the same calendar year the employing unit is again untimely in the making and filing of a like report, the employing unit shall be subject to the penalties provided for in subsection (1) of this section plus an additional penalty of one hundred dollars ($100). (3) The penalties provided for in subsections (1) and (2) of this section shall be collected in the same manner as provided for in KRS 341.300 and shall be paid into the same fund. Effective: July 15, 1986 History: Amended 1986 Ky. Acts ch. 26, sec. 3, effective July 15, 1986. -- Amended 1974 Ky. Acts ch. 74, Art. VI, sec. 107(23). -- Created 1972 Ky. Acts ch. 21, sec. 15.

KRS 341.263 Estimated reports and assessments

341.263. Estimated reports and assessments If any employer fails to file reports when due, or files an incorrect or insufficient report, the secretary may, after an investigation, determine such employer's liability and assess the contributions due on the basis of an estimate of such employer's payroll, and shall give written notice of such assessment to such employer. Such determination or assessment shall become final twenty (20) days after such notice was mailed to the employer's last known address unless an appeal is initiated under KRS 341.430. After such determination or assessment shall have become final as herein provided, it shall be received in evidence in all courts of this Commonwealth as conclusive of the amount owing the Commonwealth in respect to the claim or claims concerning which the determination shall have been made. History: Amended 1974 Ky. Acts ch. 74, Art. VI, sec. 107(21). -- Created 1972 Ky. Acts ch. 21, sec. 16.

KRS 341.265 Remedies for failure to report

341.265. Remedies for failure to report (1) Any employing unit refusing to make reports required under this chapter within ten (10) days after written notice sent by the cabinet to such employing unit's last known address by certified mail, notifying such employing unit that this section will be invoked unless such reports are filed, may be restrained or enjoined from continuing in business in this state or employing persons herein until such reports have been made. (2) Any employing unit actively engaged in business in this state which is found delinquent in the payment of contributions by the cabinet, may, after ten (10) days' written notice by the cabinet sent to such employing unit's last known address by certified mail notifying such employing unit that this section will be invoked unless such delinquency is satisfied, be restrained or enjoined from continuing in business in this state or employing persons herein until such delinquency has been satisfied or until such employing unit shall have furnished bond with surety approved by the court in a sum equal to the amount of such delinquency, plus any other unpaid contributions due under this chapter and such further sum as the court shall deem adequate to protect the cabinet in the collection of contributions which may become due for the next ensuing six (6) months, said bond to be conditioned upon payment of such judgment and contributions upon such terms and at such time as the court may fix. (3) Proceedings under the provisions of this section may be instituted upon complaint filed by the cabinet in the Franklin Circuit Court or any other court of competent jurisdiction in accordance with Kentucky Rules of Civil Procedure, except that no bond shall be required of the Commonwealth or the cabinet. History: Amended 1974 Ky. Acts ch. 74, Art. VI, sec. 107(23). -- Amended 1972 Ky. Acts ch. 21, sec. 17. -- Created 1958 Ky. Acts ch. 4, sec. 16, effective February 27, 1958.

KRS 341.270 Determination of employer's contribution rate

341.270. Determination of employer's contribution rate (1) Except as otherwise provided in this section, each employer's contribution rate shall be three percent (3%). Effective for employers who become subject to this chapter on or after January 1, 1999, except as otherwise provided in this section, each employer's contribution rate shall be two and seven-tenths percent (2.7%). (2) Except as otherwise provided in this section, no subject employer's contribution rate shall be less than two and seven-tenths percent (2.7%), unless he or she has been an employer subject to the provisions of this chapter for twelve (12) consecutive calendar quarters ended as of the computation date. In any calendar year in which the rate schedule prescribed in subsection (3)(a) of this section is in effect, no subject employer who was assigned an entry rate of three percent (3.0%) under the provisions of subsection (1) of this section prior to January 1, 1999, shall have a contribution rate less than two and eight hundred fifty-seven thousandths percent (2.857%), unless subject to this chapter for the minimum time period specified above. (3) For the calendar year 2001 and each calendar year thereafter, employer contribution rates shall be determined in accordance with "Table A" set out in subsection (4) of this section. For each calendar year, the secretary shall determine the rate schedule to be in effect based upon the "trust fund balance" as of September 30 of the preceding year. If the "trust fund balance": (a) Equals or exceeds one and eighteen hundredths percent (1.18%) of the total wages paid in covered employment in the state during the state fiscal year ended as of June 30 of that year, the rates listed in the "Trust Fund Adequacy Rates" schedule of "Table A" shall be in effect; (b) Equals or exceeds five hundred million dollars ($500,000,000) but is less than the amount required to effectuate the "Trust Fund Adequacy Rates" schedule as provided in paragraph (a) of this subsection, the rates listed in "Schedule A" of "Table A" shall be in effect; (c) Equals or exceeds three hundred fifty million dollars ($350,000,000) but is less than five hundred million dollars ($500,000,000), the rates listed in "Schedule B" of "Table A" shall be in effect; (d) Equals or exceeds two hundred fifty million dollars ($250,000,000) but is less than three hundred fifty million dollars ($350,000,000), the rates listed in "Schedule C" of "Table A" shall be in effect; (e) Equals or exceeds one hundred fifty million dollars ($150,000,000) but is less than two hundred fifty million dollars ($250,000,000), the rates listed in "Schedule D" of "Table A" shall be in effect; and (f) Is less than one hundred fifty million dollars ($150,000,000), the rates listed in "Schedule E" of "Table A" shall be in effect. (4) For the calendar year 1982 and each calendar year th ereafter, contribution rates shall be determined upon the basis of an individual employer's reserve ratio as of the computation date and the schedule of rates established under subsection (3) of this section. Except as otherwise provided in this section, t he contribution rate for each subject employer for the calendar year immediately following the computation date shall be the rate in that "Schedule" of "Table A," as set out below, effective with respect to the calendar year, which appears on the same line as his or her reserve ratio as shown in the "Employer Reserve Ratio" column of the same table. TABLE A Rate Schedule Employer Trust A B C D E Reserve Fund Ratio Adequacy Rates 8.0% and over 0.000% 0.30% 0.40% 0.50% 0.60% 1.00% 7.0% but under 8.0% 0.000% 0.40% 0.50% 0.60% 0.80% 1.05% 6.0% but under 7.0% 0.008% 0.50% 0.60% 0.70% 0.90% 1.10% 5.0% but under 6.0% 0.208% 0.70% 0.80% 1.00% 1.20% 1.40% 4.6% but under 5.0% 0.508% 1.00% 1.20% 1.40% 1.60% 1.80% 4.2% but under 4.6% 0.808% 1.30% 1.50% 1.80% 2.10% 2.30% 3.9% but under 4.2% 1.008% 1.50% 1.70% 2.20% 2.40% 2.70% 3.6% but under 3.9% 1.308% 1.80% 1.80% 2.40% 2.60% 3.00% 3.2% but under 3.6% 1.508% 2.00% 2.10% 2.50% 2.70% 3.10% 2.7% but under 3.2% 1.608% 2.10% 2.30% 2.60% 2.80% 3.20% 2.0% but under 2.7% 1.708% 2.20% 2.50% 2.70% 2.90% 3.30% 1.3% but under 2.0% 1.808% 2.30% 2.60% 2.80% 3.00% 3.40% 0.0% but under 1.3% 1.908% 2.40% 2.70% 2.90% 3.10% 3.50% -0.5% but under -0.0% 6.500% 6.50% 6.75% 7.00% 7.25% 7.50% -1.0% but under -0.5% 6.750% 6.75% 7.00% 7.25% 7.50% 7.75% -1.5% but under -1.0% 7.000% 7.00% 7.25% 7.50% 7.75% 8.00% -2.0% but under -1.5% 7.250% 7.25% 7.50% 7.75% 8.00% 8.25% -3.0% but under -2.0% 7.500% 7.50% 7.75% 8.00% 8.25% 8.50% -4.0% but under -3.0% 7.750% 7.75% 8.00% 8.25% 8.50% 8.75% -6.0% but under -4.0% 8.250% 8.25% 8.50% 8.75% 9.00% 9.25% -8.0% but under -6.0% 8.500% 8.50% 8.75% 9.00% 9.25% 9.50% Less than -8.0%. 9.000% 9.00% 9.25% 9.50% 9.75% 10.00% (5) As used in this section and elsewhere in this chapter, unless the context clearly requires otherwise: (a) "Trust fund balance" means the amount of money in the unemployment insurance fund, less any unpaid advances made to the state under Section 1201 of the Social Security Act. In determining the amount in the fund as of a given date all money received by the Office of Unemployment Insurance on that date shall be considered as being in the fund on that date; (b) "Total wages" means all remuneration for services, as defined in KRS 341.030(1) to (7), paid by subject employers; (c) An employer's "reserve ratio" means the percentage ratio of his or her reserve account balance as of the computation date to his or her taxable payrolls for the twelve (12) consecutive calendar quarters ended as of June 30 immediately preceding the computation date; (d) For the purposes of this section, an employer's "reserve account balance" means the amount of contributions credited to his or her reserve account as of the computation date, less the benefit charges through June 30 immediately preceding the computation date. If benefits charged to an account exceed contributions credited to the account, the account shall be considered as having a debit balance and a reserve ratio of "less than zero"; and (e) "Computation date" is July 31 of each calendar year prior to the effective date of new rates of contributions. (6) Notwithstanding any other provisions of this chapter, for the calendar years 2021 and 2022, the employer contribution rates shall be determined using the rates listed in Schedule A of Table A. Effective: July 1, 2023 History: Amended 2023 Ky. Acts ch. 80, sec. 6, effective July 1, 2023. -- Amended 2022 Ky. Acts ch. 21, sec. 3, effective January 1, 2023; ch. 29, sec. 2, effective March 24, 2022; and ch. 236, sec. 139, effective July 1, 2022. -- Amended 2021 Ky. Acts ch. 177, sec. 3, effective April 1, 2021. -- Amended 2019 Ky. Acts ch. 146, sec. 60, effective June 27, 2019. -- Amended 2010 (1st Extra. Sess.) Ky. Acts ch. 5, sec. 4, effective August 28, 2010. -- Amended 2006 Ky. Acts ch. 211, sec. 144, effective July 12, 2006. -- Amended 2000 Ky. Acts ch. 547, sec. 10, effective July 14, 2000. -- Amended 1998 Ky. Acts ch. 167, sec. 1, effective July 15, 1998. -- Amended 1996 Ky. Acts ch. 266, sec. 7, effective July 15, 1996. -- Amended 1984 Ky. Acts ch. 1, sec. 2, effective July 13, 1984. -- Amended 1982 Ky. Acts ch. 261, sec. 2, effective January 1, 1982. -- Amended 1980 Ky. Acts ch. 67, sec. 1, effective January 1, 1980; ch. 188, sec. 270, effective July 15, 1980; and ch. 385, sec. 4, effective July 15, 1980. -- Amended 1978 Ky. Acts ch. 389, sec. 15, effective July 1, 1978. -- Amended 1974 Ky. Acts ch. 74, Art. VI, sec. 107(23), (31). -- Amended 1972 Ky. Acts ch. 21, sec. 18. -- Amended 1962 Ky. Acts ch. 223, sec. 1. -- Amended 1958 Ky. Acts ch. 4, sec. 6. -- Amended 1952 Ky. Acts ch. 154, sec. 9, effective January 1, 1953. -- Amended 1950 Ky. Acts ch. 206, sec. 1. -- Amended 1948 Ky. Acts ch. 216, sec. 6. -- Amended 1942 Ky. Acts ch. 19, secs. 5 and 14; and ch. 20, secs. 2 and 8. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4748g-7. Legislative Research Commission Note (1/1/2023). 2022 Ky. Acts ch. 21, sec. 26, provides that the Act, which amended this statute, may be cited as the Unemployment Insurance Sustainability Act of 2022. Legislative Research Commission Note (3/24/2022). 2022 Ky. Acts ch. 29, sec. 5, provides that the amendments made to this statute in that Act are retroactive to January 1, 2022. Legislative Research Commission Note (4/1/2021). The language in subsection (6) of this statute has been changed in codification from the way it was enacted to delete a reference to calendar year 2022, which was deleted in the Governor’s line-item veto of 2021 HB 413 (2021 Ky. Acts ch. 177, sec. 23). Legislative Research Commission Note (4/1/2021). Ky. Acts ch. 177, sec. 7, provides that the amendments made to this statute in that Act are retroactive to March 6, 2020.

KRS 341.272 Contribution rate of new employer engaged in contract construction trades

341.272. Contribution rate of new employer engaged in contract construction trades (1) Notwithstanding any section of this chapter to the contrary, on or after July 15, 1984, any new domestic corporation, or any foreign corporation authorized to do business in this state, or any foreign corporation active in conjunction with a domestic corporation in a joint venture, partnership or other legal entity engaged in the contract construction trades shall pay contributions equal to the maximum rate of contributions payable under the rate schedule in effect for any given calendar year as determined by KRS 341.270; and, such maximum rate of contributions shall remain in effect until the employer has employed persons in this state for not less than twelve (12) consecutive calendar quarters ending as of June 30 immediately preceding the computation date. Thereafter, such employer's contribution rate shall be determined in accordance with the provisions of KRS 341.270(4). (2) On or after January 1, 1989, any new domestic or foreign proprietorship or partnership engaged in the contract construction trades shall be subject to the provisions of subsection (1) of this section. Effective: July 1, 2023 History: Amended 2023 Ky. Acts ch. 80, sec. 7, effective July 1, 2023. -- Amended 2022 Ky. Acts ch. 21, sec. 4, effective January 1, 2023. -- Amended 2010 (1st Extra. Sess.) Ky. Acts ch. 5, sec. 5, effective August 28, 2010. -- Amended 1988 Ky. Acts ch. 106, sec. 5, effective July 15, 1988. -- Created 1984 Ky. Acts ch. 221, sec. 1, effective July 13, 1984. Legislative Research Commission Note (1/1/2023). 2022 Ky. Acts ch. 21, sec. 26, provides that the Act, which amended this statute, may be cited as the Unemployment Insurance Sustainability Act of 2022.

KRS 341.275 Financing benefits for nonprofit organizations

341.275. Financing benefits for nonprofit organizations (1) For the purpose of this section, a nonprofit organization is an organization (or group of organizations) described in Section 501(c)(3) of the United States Internal Revenue Code which is exempt from income tax under Section 501(a) of such code. For the purpose of this section, "cabinet" shall mean the Education and Labor Cabinet and "secretary" shall mean the secretary of the Education and Labor Cabinet. (2) Any nonprofit organization which, pursuant to KRS 341.070(4), is, or becomes, a subject employer shall pay contributions under the provisions of KRS 341.270, unless it elects, in accordance with this section, to pay to the cabinet for the fund an amount equal to the amount of regular benefits and of one-half (1/2) of the extended benefits paid to workers for weeks of unemployment that is attributable to service in the employ of the nonprofit organization, performed during the effective period of the election but only if the employer is the worker's most recent employer. No employer shall be deemed to be the most recent employer unless the eligible worker to whom benefits are payable shall have worked for that employer in each of ten (10) weeks whether or not consecutive. (a) Any nonprofit organization which is, or becomes, a subject employer on July 1, 1972, may elect to become liable for payments in lieu of contributions for a period of not less than the remainder of 1972 and the calendar year of 1973, provided it files with the cabinet a written notice of its election within the thirty (30) day period immediately following such date. (b) Any nonprofit organization which becomes a subject employer after July 1, 1972, may elect to become liable for payments in lieu of contributions for a period of not less than the period of subjectivity during the year in which such subjectivity begins and the following calendar year by filing a written notice of its election with the cabinet not later than thirty (30) days immediately following the date of the determination of such subjectivity. (c) Any nonprofit organization which makes an election in accordance with paragraph (a) or (b) of this subsection will continue to be liable for payments in lieu of contributions until it files with the secretary a written notice terminating its election not later than thirty (30) days prior to the beginning of the calendar year for which such termination shall first be effective, except that liability for payments in lieu of contributions shall continue thereafter with respect to wages paid prior to the effective date of such termination. (d) Any nonprofit organization which has been paying contributions under this chapter for a period subsequent to July 1, 1972, may change to a reimbursable basis by filing with the cabinet not later than thirty (30) days prior to the beginning of any calendar year a written notice of election to become liable for payments in lieu of contributions. Such election shall not be terminable by such organization for that and the following year. (e) The secretary may for good cause extend the period within which a notice of election, or a notice of termination, must be filed and may permit an election to be retroactive but not any earlier than with respect to benefits paid after December 31, 1969. (f) The secretary shall notify each nonprofit organization of any determination which may be made of its status as an employer and of the effective date of any election which it makes and of any termination of such election. Such determinations shall be subject to appeal and review in accordance with the provisions of KRS 341.430(2). (3) Payments in lieu of contributions shall be made in accordance with the provisions of this subsection. (a) At the end of each calendar quarter or at the end of any other period as determined by the secretary, the cabinet shall bill each nonprofit organization (or group of such organizations) which has elected to make payments in lieu of contributions for an amount equal to the full amount of regular benefits plus one-half (1/2) of the amount of extended benefits paid during such quarter plus any prior period adjustments, which are attributable to service performed in covered employment in the employ of such organization plus interest on the total amount billed at the average rate of earnings in the unemployment insurance fund for the prior calendar year. All interest collected under this subsection shall be credited to the unemployment insurance fund. (b) Payment of any bill rendered under paragraph (a) shall be made not later than thirty (30) days after such bill was mailed to the last known address of the nonprofit organization or was otherwise delivered to it, unless there has been an application for review in accordance with paragraph (d) of this subsection. (c) Payments made by any nonprofit organization under the provisions of this subsection shall not be deducted or deductible, in whole or in part, from the remuneration of workers in the employ of the organization. (d) The amount due specified in any bill from the secretary shall be conclusive on the organization unless, not later than fifteen (15) days after the bill was mailed to its last known address or otherwise delivered to it, the organization files an appeal to the commission setting forth the grounds for such appeal. Proceedings on appeal to the commission from the amount of a bill rendered under this subsection shall be in accordance with the provisions of KRS 341.430, and the decision of the commission shall be subject to review under the provisions of KRS 341.460(1). (e) Past-due payments of amounts in lieu of contributions shall be subject to the same interest, penalties, collection service, and lien provisions that, pursuant to KRS 341.300 to 341.310, apply to past-due contributions. (4) (a) The secretary may, in accordance with regulations prescribed by the cabinet, require any nonprofit organization that elects to become liable for payments in lieu of contributions to deposit with the cabinet, within thirty (30) days after the effective date of its election as a condition thereof, money equal to two percent (2%) of the organization's total wages paid for employment as defined in KRS 341.050(1)(e) for the four (4) calendar quarters immediately preceding the effective date of such election. If the nonprofit organization did not pay wages in each of such four (4) calendar quarters, the amount of the deposit shall be as determined by the secretary. (b) Money deposited in accordance with this subsection shall be retained by the cabinet in an escrow account until all possible liability to the fund under the election is terminated, at which time it shall be returned to the organization, less any deductions as hereinafter provided. The cabinet may deduct from the money deposited under this subsection by a nonprofit organization to the extent necessary to satisfy any due and unpaid payments in lieu of contributions and any applicable interest and penalties provided for in subsection (3)(e) of this section. The secretary shall require the organization within thirty (30) days following any deduction from a money deposit under the provisions of this subsection to deposit sufficient additional money to make whole the organization's deposit at the prior level. The secretary may, at any time, review the adequacy of the deposit made by any organization. If, as a result of such review, he determines that an adjustment is necessary, he shall require the organization to make additional deposit within thirty (30) days of written notice of his determination or shall return to it such portion of the deposit as he no longer considers necessary, whichever action is appropriate. (c) If any nonprofit organization fails to make a deposit, or to increase or make whole the amount of a previously made deposit, as provided under this subsection, the secretary may terminate such organization's election to make payments in lieu of contributions and such termination shall continue for not less than the remainder of that calendar year and the following calendar year beginning with the quarter in which such termination becomes effective; provided, that the secretary may extend for good cause the applicable filing, deposit, or adjustment period by not more than sixty (60) days. (5) If any nonprofit organization is delinquent in making payments in lieu of contributions as required under subsection (3) of this section, the secretary may terminate such organization's election to make payments in lieu of contributions as of the beginning of the next calendar year, and such termination shall be effective for that and the next calendar year. (6) Notwithstanding any other section of this chapter, no employing unit electing to make payments in lieu of contributions under the provisions of this section shall be entitled to relief of benefit charges. Effective:July 1, 2022 History: Amended 2022 Ky. Acts ch. 236, sec. 140, effective July 1, 2022. -- Amended 2010 (1st Extra. Sess.) Ky. Acts ch. 5, sec. 6, effective August 28, 2010. -- Amended 2009 Ky. Acts ch. 11, sec. 77, effective June 25, 2009. -- Amended 2006 Ky. Acts ch. 211, sec. 145, effective July 12, 2006. -- Amended 1996 Ky. Acts ch. 266, sec. 8, effective July 15, 1996; and ch. 271, sec. 19, effective July 15, 1996. --Amended 1978 Ky. Acts ch. 389, sec. 16, effective July 1, 1978. -- Amended 1974 Ky. Acts ch. 74, Art. VI, secs. 101 and 107(21), (23). --Created 1972 Ky. Acts ch. 21, sec. 19.

KRS 341.277 Financing benefits for employees of governmental entities

341.277. Financing benefits for employees of governmental entities (1) Any governmental entity which, pursuant to KRS 341.070(3), is or becomes a subject employer shall pay contributions under the provisions of KRS 341.270, unless it elects, in accordance with this section, to pay the cabinet for the fund an amount equal to the amount of all regular benefits plus all extended benefits paid to workers for compensable weeks of unemployment occurring on or after January 1, 1979, and for all regular benefits and one-half (1/2) of extended benefits paid to workers for compensable weeks of unemployment occurring prior to such date that is attributable to service performed in covered employment in the employ of such governmental entity during the effective period of such election but only if the employer is the worker's most recent employer. No employer shall be deemed to be the most recent employer unless the eligible worker to whom benefits are payable shall have worked for that employer in each of ten (10) weeks whether or not consecutive. (a) Any governmental entity, which is or becomes a subject employer, may elect to become liable for payment in lieu of contributions for a period of not less than the calendar year in which such subjectivity begins and for the following calendar year provided it files with the cabinet a written notice of its election within thirty (30) days immediately following the date of the determinations of such subjectivity; or (b) Any governmental entity which has paid contributions under the provisions of KRS 341.270 may change to a reimbursable basis by filing with the cabinet a written notice of its election not later than thirty (30) days prior to the beginning of any calendar year to make payments in lieu of contributions for a period of not less than two (2) calendar years following the effective date of such election. (c) Any governmental entity which elects to make payments in lieu of contributions, in accordance with paragraph (a) or (b) of this subsection, shall continue to be liable for payments in lieu of contributions until it files with the secretary a written notice terminating its election not later than thirty (30) days prior to the beginning of the calendar year for which such termination shall become effective except that liability for payments in lieu of contributions shall continue thereafter with respect to wages paid prior to the effective date of such termination. (d) The secretary may for good cause extend the period within which a notice of election must be filed and may permit the effective date of such election to be retroactive. (e) The secretary shall notify each governmental entity of any determination made as to its status as a subject employer, pursuant to KRS 341.070 and the effective date of any election or termination made pursuant to this subsection which determinations shall be subject to appeal and review in accordance with the provisions of KRS 341.430(2). (2) Payment in lieu of contributions shall be made in accordance with the provisions of this subsection. (a) At the end of each calendar quarter or at the end of any other period as determined by the secretary, the cabinet shall bill each governmental entity (or group of governmental entities) which has elected to make payments in lieu of contributions an amount equal to all regular benefits and all extended benefits paid during such quarter for compensable weeks occurring on or after January 1, 1979, plus any prior period adjustments which are attributable to service performed in covered employment in the employ of such governmental entity plus interest on the total amount billed at the average rate of earnings in the unemployment insurance fund for the prior calendar year. All interest collected under this subsection shall be credited to the unemployment insurance fund. (b) Payment of any bill rendered under paragraph (a) of this subsection shall be made not later than thirty (30) days after such bill was mailed to the last known address of the governmental entity or was otherwise delivered to it, unless there has been an application for review in accordance with paragraph (d) of this subsection. (c) Payments made by any governmental entity under the provisions of this subsection shall not be deducted or deductible, in whole or in part, from the remuneration of workers in the employ of the governmental entity. (d) The amount due specified in any bill from the secretary shall be conclusive on the governmental entity unless, not later than fifteen (15) days after the bill was mailed to its last known address or otherwise delivered to it, the governmental entity files an appeal to the commission, setting forth the grounds for such appeal. Proceedings on appeal to the commission from the amount of a bill rendered under this subsection shall be in accordance with the provisions of KRS 341.430 and the decision of the commission shall be subject to review under the provisions of KRS 341.460(1). (e) Past-due payments of amounts in lieu of contributions shall be subject to the same interest, penalties, and collection provisions that, pursuant to KRS 341.300, apply to past due contributions. (3) (a) The secretary may, in accordance with regulations prescribed by the commission, require any governmental entity that elects to become liable for payments in lieu of contributions to deposit with the cabinet within thirty (30) days after the effective date of its election as a condition thereof, money equal to two percent (2%) of the governmental entity's total wages paid for employment as defined in KRS 341.050(1)(d) for the four (4) calendar quarters immediately preceding the effective date of such election. If the entity did not pay wages in each of such four (4) quarters, the amount of deposit, if required, shall be determined by the secretary. (b) Provided, however, that the amount of money required to be deposited under this paragraph shall not exceed the amount for which any contributing employer would be liable if subject to the maximum contribution rate applicable to the annual taxable payroll. (c) Money deposited in accordance with this subsection shall be retained by the cabinet in an escrow account until all possible liability to the fund under the election is terminated, at which time it shall be returned to the governmental entity, less any deductions as hereinafter provided. The cabinet may deduct from the money deposited under this subsection by a governmental entity to the extent necessary to satisfy any due and unpaid payments in lieu of contributions and any applicable interest and penalties provided for in paragraph (e) of subsection (3) of this section. The secretary shall require the governmental entity within thirty (30) days following any deduction from a money deposit under the provisions of this subsection to deposit sufficient additional money to make whole the governmental entity's deposit at the prior level. The secretary may, at any time, review the adequacy of the deposit made by any governmental entity. If, as a result of such review, he determines that an adjustment is necessary, he shall require the governmental entity to make an additional deposit within thirty (30) days of written notice of his determination or shall return to it such portion of the deposit as he no longer considers necessary, whichever action is appropriate. (d) If any governmental entity fails to make a deposit, or to increase or make whole the amount of a previously made deposit, as provided under this subsection, the secretary may terminate such governmental entity's election to make payments in lieu of contributions and such termination shall continue for not less than the remainder of that calendar year and the following calendar year beginning with the quarter in which such termination becomes effective; provided, that the secretary may extend for good cause the applicable filing, deposit or adjustment period by not more than sixty (60) days. (4) If any governmental entity is delinquent in making payments in lieu of contributions as required under subsection (3) of this section, the secretary may terminate such governmental entity's election to make payments in lieu of contributions as of the beginning of the next calendar year, and such termination shall be effective for that and the next calendar year. (5) Notwithstanding any other section of this chapter, no employing unit electing to make payments in lieu of contributions under the provisions of this section shall be entitled to relief of benefit charges. Effective: August 28, 2010 History: Amended 2010 (1st Extra. Sess.) Ky. Acts ch. 5, sec. 7, effective August 28, 2010. -- Amended 1996 Ky. Acts ch. 266, sec. 9, effective July 15, 1996. -- Created 1978 Ky. Acts ch. 389, sec. 17, effective July 1, 1978.

KRS 341.280 Repealed, 1942

341.280. Repealed, 1942 Catchline at repeal: Payment of contributions by employee. History: Repealed 1942 Ky. Acts ch. 20, secs. 3 and 9. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4748g-7.

KRS 341.281 Allocation of benefit cost to reimbursing employers

341.281. Allocation of benefit cost to reimbursing employers (1) Each nonprofit organization that has elected to make payments in lieu of contributions under KRS 341.275 shall pay to the cabinet for the fund the amount of regular benefits plus the amount of one-half (1/2) of extended benefits paid that are attributable to service performed in covered employment in the employ of such nonprofit employer. Each governmental entity that has elected to make payments in lieu of contributions under the provisions of KRS 341.277 shall pay to the cabinet for the fund the amount of all regular benefits plus all extended benefits paid for compensable weeks occurring after January 1, 1979, attributable to service performed in covered employment. (2) Two (2) or more employers that have become liable for payments in lieu of contributions, in accordance with the provisions of KRS 341.275, may file a joint application to the secretary for the establishment of a group account for the purpose of sharing the cost of benefits paid that are attributable to service in the employ of such employers. Each such application shall identify and authorize a group representative to act as the group's agent for the purposes of this subsection. Upon his approval of the application, the secretary shall establish a group account for such employers effective as of the beginning of the calendar quarter in which he receives the application and shall notify the group's representative of the effective date of the account. Such account shall remain in effect for not less than two (2) years and thereafter until terminated at the discretion of the secretary or upon application by the group. Upon establishment of the account, each member of the group shall be jointly and severally liable for payment to the fund in lieu of contributions with respect to each calendar quarter in an amount equal to the total benefits paid in such quarter that are attributable to service performed in the employ of any or all members of the group. The secretary shall prescribe such procedures as he deems necessary with respect to applications for establishment, maintenance and termination of group accounts that are authorized by this subsection, for addition of new members to, and withdrawal of active members from, such accounts, and for the determination of the amounts that are payable under this subsection and the time and manner of such payments. (3) Two (2) or more governmental entities that have become liable for payment in lieu of contributions, in accordance with the provisions of KRS 341.277, may file a joint application to the secretary for the establishment of a group account of governmental entities subject to all of the provisions of subsection (2) of this section. Effective: July 15, 1982 History: Amended 1982 Ky. Acts ch. 261, sec. 3, effective July 15, 1982. -- Amended 1978 Ky. Acts ch. 389, sec. 18, effective July 1, 1978. -- Amended 1974 Ky. Acts ch. 74, Art. VI, sec. 107(23), (31). -- Created 1972 Ky. Acts ch. 21, sec. 20.

KRS 341.282 Financing benefits for state employees

341.282. Financing benefits for state employees The amount payable to meet the Commonwealth's obligation as an employer under this chapter shall be paid from the general fund of the state or such other administrative funds as might properly be designated by the secretary of the Finance and Administration Cabinet or successor thereto. Effective: July 1, 1978 History: Amended 1978 Ky. Acts ch. 389, sec. 19, effective July 1, 1978. -- Amended 1974 Ky. Acts ch. 74, Art. II, sec. 9(2); and ch. 74, Art. VI, sec. 107(23), (31). -- Created 1972 Ky. Acts ch. 21, sec. 21.

KRS 341.285 Repealed, 1998

341.285. Repealed, 1998 Catchline at repeal: Transition provision. History: Repealed 1998 Ky. Acts ch. 167, sec. 12, effective July 15, 1998. -- Amended 1978 Ky. Acts ch. 389, sec. 20, effective July 1, 1978. -- Created 1972 Ky. Acts ch. 21, sec. 22.

KRS 341.290 Repealed, 1972

341.290. Repealed, 1972 Catchline at repeal: Contributions from employers not subject to federal unemployment tax act. History: Repealed 1972 Ky. Acts ch. 21, sec. 39. -- Amended 1962 Ky. Acts ch. 207, sec. 3. -- Amended 1950 Ky. Acts ch. 206, sec. 1. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4748g-7.

KRS 341.295 Use of moneys in unemployment compensation administration fund

341.295. Use of moneys in unemployment compensation administration fund (1) All fines, penalties, and interest on delinquent contributions collected under KRS 341.300 shall be credited to the unemployment compensation administration fund to be used for the payment of interest on advances under Title XII of the Social Security Act, for the repayment of money, including any interest thereon, received from any source related to the payment of interest on such advances, and for the administration of this chapter. The State Treasurer shall maintain a separate record of all money received for the unemployment compensation administration fund under this section. This money shall not be expended or available for expenditure in any manner that would permit its substitution for, or a corresponding reduction in, federal funds that would be available in its absence to finance expenditures for the administration of this chapter. (2) But nothing in this chapter shall prevent this money from being used as a revolving fund to cover necessary and proper expenditures for which federal funds have been requested but not received, subject to the charging of such expenditures against such funds when received, or to supplement federal funds which are, in the opinion of the secretary, insufficient to properly administer this chapter; provided, no more than twenty-five percent (25%) of the balance of this account may be used in any year for the purposes authorized under this subsection if interest on advances under Title XII of the Social Security Act is due and owing or if the repayment of money, including any interest thereon, received from any source related to the payment of interest on such advances is due and owing. (3) If interest on advances under Title XII of the Social Security Act and the repayment of money, including any interest thereon, received from any source related to the payment of interest on such advances are not due and owing, the secretary may also authorize to be charged against such money any expenditures he deems proper and desirable for the administration of this chapter and replace any money necessary under the provisions of KRS 341.610, if no other funds are available or can properly be used to finance such expenditures. The money heretofore collected and credited to the unemployment compensation contingent fund shall be transferred to the unemployment compensation administration fund and shall be available for expenditure under the provisions of this section. Effective: April 11, 2012 History: Amended 2012 Ky. Acts ch. 52, sec. 2, effective April 11, 2012. -- Amended 1984 Ky. Acts ch. 326, sec. 4, effective July 13, 1984. -- Amended 1974 Ky. Acts ch. 74, Art. VI, sec. 107(21). -- Amended 1954 Ky. Acts ch. 177, sec. 1. -- Amended 1950 Ky. Acts ch. 206, sec. 1. -- Created 1948 Ky. Acts ch. 216, sec. 7. 2020-2022 Budget Reference. See State/Executive Branch Budget, 2020 Ky. Acts ch. 92, Pt. I, D, 7, (1) at 874.

KRS 341.296 Investment of administration fund

341.296. Investment of administration fund Such money in the unemployment compensation administration fund collected under KRS 341.295, shall be invested by the State Treasurer in bonds and other interest-bearing obligations of the United States of America, in such amounts, and in such of the securities herein authorized, as the secretary may in his discretion prescribe and direct; provided, however, such fund as may be accumulated under the above section may be invested by the Sinking Fund Commission, upon the request of the secretary, in revenue bonds issued by the State Property and Buildings Commission. The State Treasurer shall dispose of securities or other property belonging to such fund only under the direction of the secretary. Effective: July 15, 1980 History: Amended 1980 Ky. Acts ch. 188, sec. 271, effective July 15, 1980. -- Amended 1974 Ky. Acts ch. 74, Art. VI, sec. 107(21). -- Amended 1950 Ky. Acts ch. 206, sec. 1. -- Created 1948 Ky. Acts ch. 216, sec. 20.

KRS 341.300 Interest on unpaid contributions -- Collection of contributions, interest, or penalties

341.300. Interest on unpaid contributions -- Collection of contributions, interest, or penalties (1) Contributions unpaid on the date on which they are due and payable, as prescribed by the secretary, shall be subject to interest at the rate of one and five-tenths percent (1.5%) per month or fraction thereof, not to exceed ninety percent (90%) of the amount of such contributions, from and after such date until payment is received by the Office of Unemployment Insurance irrespective of whether such delinquency has been reduced to a judgment or not as provided in subsection (2) of this section or is the subject of an administrative appeal or court action. The interest charged for a month, in which the unpaid contributions remain unpaid, shall be considered accrued and therefore due and owing on the first day after the last day of the month in which the balance is due. Such interest shall be paid into the unemployment compensation administration fund. (2) If, after due notice, any subject employer defaults in any payment of contributions, interest or penalties thereon, the amount due shall be collected by a civil action instituted in the Franklin Circuit Court or the Franklin District Court depending upon the jurisdictional amount in controversy including interest and penalties in the name of the state, and the subject employer adjudged in default shall pay the costs of the action. Civil actions brought under this section shall be heard by the court, without the intervention of a jury, at the earliest possible date, and shall be entitled to preference upon the calendar of the court over all other civil actions except petitions for judicial review under this chapter and cases arising under the workers' compensation law. (3) At or after the commencement of an action under subsection (2) of this section, attachment may be had against the property of the liable subject employer for such contributions, interest, and penalties, without the execution of a bond, or after judgment has been entered an execution may be issued against the property of such employer without the execution of a bond. (4) An action for the recovery of contributions, interest, or penalties under this section shall be barred and any lien therefor shall be canceled and extinguished unless collected or suit for collection has been filed within ten (10) years from the due date of such contributions, except, in the case of the filing of a false or fraudulent report, the contributions due shall not be barred and may at any time be collected by the methods set out in this chapter, including action in a court of competent jurisdiction. Effective:July 1, 2022 History: Amended 2022 Ky. Acts ch. 236, sec. 141, effective July 1, 2022. -- Amended 2019 Ky. Acts ch. 146, sec. 61, effective June 27, 2019. -- Amended 2018 Ky. Acts ch. 134, sec. 2, effective July 14, 2018. -- Amended 2007 Ky. Acts ch. 62, sec. 2, effective June 26, 2007. -- Amended 2006 Ky. Acts ch. 211, sec. 146, effective July 12, 2006. -- Amended 1986 Ky. Acts ch. 26, sec. 4, effective July 15, 1986. -- Amended 1978 Ky. Acts ch. 389, sec. 25, effective July 1, 1978. -- Amended 1974 Ky. Acts ch. 74, Art. VI, sec. 107(23), (31). -- Amended 1972 Ky. Acts ch. 21, sec. 23. -- Amended 1952 Ky. Acts ch. 154, sec. 10. -- Amended 1950 Ky. Acts ch. 206, sec. 1. -- Amended 1948 Ky. Acts ch. 216, sec. 8. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4748g-8.

KRS 341.301 Penalty for payment with nonnegotiable instrument

341.301. Penalty for payment with nonnegotiable instrument (1) If any check tendered to the cabinet in payment of any contribution or penalty due under this chapter or as restitution for the overpayment of benefits is not paid when presented to the drawee bank for payment, there shall be paid as a penalty by the party who tendered the check, upon notice and demand of the cabinet, an amount equal to ten percent (10%) of such check. The penalty under this section shall not be less than ten dollars ($10) or more than one hundred dollars ($100). (2) If the party who tendered the check demonstrates to the cabinet's satisfaction that failure to pay the check resulted from error by other parties, then the cabinet shall waive the penalty. (3) Penalties collected under this section shall be credited to the unemployment compensation administration fund. Effective: July 15, 1986 History: Created 1986 Ky. Acts ch. 26, sec. 9, effective July 15, 1986.

KRS 341.305 Service of notice or process and action against nonresident employing unit or resident employing unit removing from state

341.305. Service of notice or process and action against nonresident employing unit or resident employing unit removing from state Any employing unit which is not a resident of this state and which exercises the privilege of having one or more individuals perform service for it within this state, and any resident employing unit which exercises that privilege and thereafter removes from this state, shall be deemed thereby to appoint the Secretary of State as its agent and attorney for the acceptance of process in any civil action, as provided in KRS 341.300 and 341.310. In instituting such an action against any such employing unit the secretary shall cause such process or notice to be filed with the Secretary of State and such service shall be sufficient service upon such employing unit, and shall be of the same force and validity as if served upon it personally within this state; provided, that, the secretary shall forthwith send notice of the service of such process or notice, together with a copy thereof, by certified mail, return receipt requested, to such employing unit at its last known address and such return receipt, the secretary's affidavit of compliance with the provisions of this section, and a copy of the notice of service shall be appended to the original of the process filed in the court in which such action is pending. Effective: July 15, 1980 History: Amended 1980 Ky. Acts ch. 114, sec. 94, effective July 15, 1980. -- Amended 1974 Ky. Acts ch. 74, Art. VI, sec. 107(1); and ch. 315, sec. 71. -- Created 1954 Ky. Acts ch. 177, sec. 9.

KRS 341.310 Lien on employer's property for contributions

341.310. Lien on employer's property for contributions (1) A lien on a parity with state, county, and municipal ad valorem tax liens, and superior to the lien of any mortgage or other encumbrance heretofore or hereafter created is hereby created in favor of the cabinet upon all property of any subject employer from whom contributions, interest or penalties are or may hereafter become due. The lien shall commence from such time as any assessment becomes delinquent and it shall continue until the amount of the original assessment and any subsequent assessments of liability for contributions, interest, penalties or fees are fully paid. The lien shall attach to all interest in property, either real or personal, then owned or subsequently acquired by the person against whom the assessment is made. The cabinet may file notice of the lien with the county clerk of any county or counties in which the subject employer's business or residence is located, or in any county in which the subject employer has interest in property and such notice shall be recorded in the same manner as notices of lis pendens are and the file shall be designated "miscellaneous state tax liens." Such recordation shall constitute notice of both the original assessment and all subsequent assessments of liability against the same subject employer. Upon request, the cabinet shall disclose the specific amount of liability at a given date to any interested party legally entitled to such information. The notice, when so filed, shall be conclusive notice to all persons of the lien on the property having legal situs in that county, except that nothing in this chapter shall be construed to alter or change in any way the law relative to the rights and duties of a holder in due course as provided in KRS Chapter 355, Art. 3, or affect the rights of any person taking the property or a lien thereon for value without actual or constructive notice. The clerk shall be entitled to a fee pursuant to KRS 64.012 for filing the lien and the subsequent release or partial release, and said fee shall become a part of the lien as an added cost of the delinquent subject employer to be paid by him as a part of the amount necessary to release the lien and shall not be the responsibility of the Commonwealth. (2) In addition and as an alternative to any other remedy, the secretary may enforce the lien by petition in the name of this state to the Franklin Circuit Court, if the ministerial acts necessary to enforce the lien by the sale of the liened property or any part of it are performed by the appropriate officers of the Circuit Court of the county in which the property is situated under the direction of and reporting to the Franklin Circuit Court. The manner of enforcement shall be the same as that provided for the enforcement of other tax liens. (3) (a) The secretary may issue a certificate of release of lien upon the furnishing of a corporate surety bond satisfactory to the secretary by such employing unit in the amount of one hundred twenty-five percent (125%) of the sum of such contributions, interest and penalty, for which lien is claimed, conditioned upon the prompt payment of such contribution, together with interest and penalty thereon, by such employing unit to the cabinet in accordance with the provisions set forth in such bond. (b) The secretary may issue a certificate of partial release of any part of the property subject to the lien if he finds that the fair market value of that part of such property remaining subject to the lien is at least equal to the amount of all other liens upon such property plus double the amount of the liability for contributions, interest and penalties thereon remaining unsatisfied. (c) The secretary may issue a certificate of partial release of any part of the property or individual piece of property subject to the lien if he finds that the interest of the Commonwealth in the property to be so released has no value. Effective: January 1, 2007 History: Amended 2006 Ky. Acts ch. 255, sec. 26, effective January 1, 2007. -- Amended 1988 Ky. Acts ch. 106, sec. 6, effective July 15, 1988. -- Amended 1978 Ky. Acts ch. 384, sec. 485, effective June 17, 1978. -- Amended 1974 Ky. Acts ch. 74, Art. VI, sec. 107(21),(23). -- Amended 1962 Ky. Acts ch. 210, sec. 47. -- Amended 1960 Ky. Acts ch. 164, sec. 2. -- Amended 1952 Ky. Acts ch. 154, sec. 11. -- Amended 1950 Ky. Acts ch. 206, sec. 1. -- Amended 1948 Ky. Acts ch. 216, sec. 9. -- Amended 1942 Ky. Acts ch. 19, secs. 6 and 15. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4748g-8. Legislative Research Commission Note. A technical correction has been made in this section by the Reviser of Statutes pursuant to KRS 7.136.

KRS 341.315 Lien on building for contributions due by reason of labor performed -- Procedure

341.315. Lien on building for contributions due by reason of labor performed -- Procedure A lien of the same nature and upon the same property and having the same force, effect and priorities as that created by KRS 376.010 and 376.140 in favor of persons performing labor is hereby created in favor of the cabinet to secure the payment of contributions and interest accruing by reason of the labor performed by the persons. Notice of the lien shall be filed and the lien may be enforced in the same manner and within the same time after the last contributions became due as is provided for filing and enforcing the liens created in KRS 376.010 and 376.140. Effective: July 15, 1996 History: Amended 1996 Ky. Acts ch. 266, sec. 10, effective July 15, 1996. -- Amended 1974 Ky. Acts ch. 74, Art. VI, sec. 107(23). -- Amended 1972 Ky. Acts ch. 21, sec. 24. -- Created 1958 Ky. Acts ch. 4, sec. 15.

KRS 341.317 Bond of public works contractor

341.317. Bond of public works contractor (1) Before any contract, exceeding two thousand dollars ($2,000) in amount, is awarded to any person for the construction, alteration, or repair of any public building or public work of the Commonwealth of Kentucky, or any subdivision, county or municipality thereof, such person shall furnish to the contracting agency, county or municipality a payment bond with satisfactory surety, which shall become binding upon the award of the contract to such person, to assure the payment of all contributions under this chapter incurred by such person incident to his performance of such contract. (2) Nothing in this section shall be construed to limit the authority of any contracting agency, county or municipality to require such other bonds or security as might be elsewhere authorized or deemed desirable. History: Created 1958 Ky. Acts ch. 4, sec. 17.

KRS 341.320 Repealed, 1942

341.320. Repealed, 1942 Catchline at repeal: Person selling property subject to lien --Person purchasing from subject employer -- Duties. History: Repealed 1942 Ky. Acts ch. 19, secs. 6 and 15. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4748g-8.

KRS 341.330 Adjustment or refund to employing unit

341.330. Adjustment or refund to employing unit (1) Not later than five (5) years after the date on which any contributions, interest, or penalties were paid, an employing unit which has paid such contributions, interest, or penalties may make application for an adjustment in connection with subsequent contribution payments, or for a refund thereof; except that no such application may be made in connection with any payment made as a result of any administrative determination affecting that employing unit's liability, contribution rate, or amount of contributions where no application for review by the commission was made as provided in KRS 341.430(2), or where such review was made but no such adjustment was determined by the commission to be due. (2) If such contributions, interest, or penalties or any portion thereof were erroneously collected, the employing unit shall be allowed to make an adjustment thereof, without interest, in connection with subsequent contribution payments by it; or, if the amount erroneously collected exceeds fifty dollars ($50), the amount may be refunded, without interest, upon written request by the employing unit; or, if an adjustment cannot be made because the employing unit will have no subsequent liability, the amount shall be refunded, without interest, from the funds into which such contributions, interest, or penalties were paid. (3) For like cause and within the same period, adjustment or refund may be so made by the secretary on his own initiative. Effective: July 15, 1998 History: Amended 1998 Ky. Acts ch. 167, sec. 2, effective July 15, 1998. -- Amended 1988 Ky. Acts ch. 106, sec. 7, effective July 15, 1988. -- Amended 1974 Ky. Acts ch. 74, Art. VI, sec. 107(21). -- Amended 1950 Ky. Acts ch. 206, sec. 1. -- Amended 1948 Ky. Acts ch. 216, sec. 10. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4748g-8.

KRS 341.340 Repealed, 1950

341.340. Repealed, 1950 Catchline at repeal: Refund to certain workers. History: Repealed 1950 Ky. Acts ch. 206, sec. 1. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4748g-8.

KRS 341.350 Conditions of qualification for benefits -- Weekly audits to evaluate work search activity compliance

341.350. Conditions of qualification for benefits -- Weekly audits to evaluate work search activity compliance An unemployed worker shall, except as provided in KRS 341.360 and 341.370, be eligible for benefits with respect to any week of unemploym ent only if: (1) He or she has made a claim for benefits; (2) For an initial claim made on or after January 1, 2012, he or she has served a waiting period of one (1) week, during which he or she has not received benefits. The waiting week period shall be the first compensable week of an initial claim for benefits for which he or she is eligible and qualified to receive benefits under this chapter. A waiting week period shall be required for each benefit year, whether or not consecutive. No more than one (1) waiting week period shall be required in any benefit year. The waiting week shall become compensable once the remaining balance on the claim is equal to or less than the compensable amount for the waiting week; (3) (a) He or she has registered for work wi th respect to such week in accordance with administrative regulations promulgated by the secretary; (b) He or she participates in reemployment services, such as job search assistance services, if pursuant to a profiling system established by the secretary, he or she has been determined to be likely to exhaust regular benefits unless: 1. The claimant has completed the services to which he or she is referred; or 2. There is justifiable cause for the claimant's failure to participate in the services. For the purpose of this section, "justifiable cause" shall be interpreted to mean what a reasonable person would do in like circumstances; and (c) He or she engages in at least five (5) verifiable work search activities during each week in which he or she claims eligibility. At least three (3) of these activities each week shall consist of formally submitting an application for employment or interviewing for employment. "W ork search activities" includes any of the following: 1. Formally submitting an application for employment, either in person or online; 2. Interviewing for employment virtually, in person, or online; 3. Job shadowing; 4. Attending a job fair or networking event hosted by state or local government or a business organization; 5. Participating in a job search skills workshop or seminar; and 6. Participating in official Kentucky Career Center or partner programs related to employment or the search for employmen t; (4) He or she is physically and mentally able to work; (5) He or she is available for suitable work, and making such reasonable effort to obtain work as might be expected of a prudent person under like circumstances; (6) His or her base-period wages in that calendar quarter of his or her base period in which such wages were highest are equal to at least one thousand five hundred dollars ($1,500), and his or her total base-period wages are not less than one and one-half (1-1/2) times the base-period wages paid to him or her in such quarter and he or she was paid base-period wages in the last six (6) months of his or her base period equal to at least eight (8) times his or her weekly benefit rate with a minimum of one thousand five hundred dollars ($1,500) earned outside the high quarter. Beginning on January 1, 2020, and continuing on January 1 in even- numbered years thereafter, the secretary shall adjust the minimum base-period wages at a rate that is directly proportional to the average percentage change in the Consumer Price Index for All Urban Consumers (CPI-U) for the two (2) previous calendar years; (7) An otherwise eligible worker shall not be denied benefits under subsection (5) of this section or because of his or her failure to actively seek work under subsection (3) of this section, nor disqualified under paragraph (a) of subsection (1) of KRS 341.370: (a) With respect to any week he or she is certified as being enrolled and making satisfactory progress in an approved job training or certification program; (b) If he or she has verified definite return-to-work or recall-to-work prospects within a period of sixteen (16) weeks from the date of filing of the initial or reopened claim; or (c) If he or she has a definite return-to-work or recall-to-work prospect no longer than one (1) year from the filing date of the initial or reopened claim which the secretary has evaluated and confirmed in writing to be a bona fide return- to-work or recall-to-work prospect. As used in this paragraph, "bona fide return-to-work or recall-to-work prospect" means prospective employment which: 1. Would allow an employee to return to employment with his or her former employer with a break in service not to exceed one (1) year; and 2. Is attested to in a letter from the employer to the secretary which: a. States the employer's reasons for the period of nonemployment; b. Identifies the affected worker or workers by name; c. Identifies each affected worker's expected return -to-work or recall- to-work date; and d. Authorizes the employer's reserve account to be charged for benefits payable to the affected employee or employees. The employer shall notify the secretary of any changes to the plans or circumstances set forth in the letter. The secretary shall not confirm a bona fide return-to-work or recall-to-work prospect if the secretary has grounds to believe that such confirmation is contrary to federal law or could jeopardize the Commonwealth's compliance with federal law. The secretary shall rescind any previous confirmation of a bona fide return-to-work or recall-to-work prospect if the secretary has grounds to believe that it is contrary to federal law or could jeopardize the Commonwealth's compliance with federal law. (8) Notwithstanding any other provisions of this chapter, no otherwise eligible worker shall be denied benefits for any week because he or she is in training approved under 19 U.S.C. sec. 2296 (Section 236(a)(1) of the Trade Act of 1974), nor shall such worker be denied benefits by reason of leaving work to enter such training provided such work is not suitable employment, or because of the application to any such week in training of provisions in this law (or any applicable federal unemployment compensation law) relating to availability for work, active search for work, or refusal to accept work. For purpose of this subsection, the term "suitable employment" shall mean employment of a substantially equal or higher skill level than the worker's past adversely affected employment as defined in 19 U.S.C. sec. 2319 (Trade Act of 1974), and wages for such work are not less than eighty percent (80%) of the workers' average weekly wage as determined for purposes of the Trade Act of 1974. (9) The foregoing eligibility requirements and the conditions of benefit disqualifications imposed by KRS 341.370 shall be strictly construed. Nothing in this section, excepting subsection (6) of this section, nor in KRS 341.360 or 341.370 shall affect the establishment of a "benefit year." (10) The cabinet shall conduct randomized weekly audits of a number determined by the secretary as sufficient to evaluate compliance with the work search activity requirements of this section, and shall submit an annual report to the Governor and the Interim Joint Committee on Economic Development and Workforce Investment detailing: (a) The percentage of audited claimants that failed to comply with the work search activity requirement outlined in this section; (b) The work search activities that were most commonly engaged in by audited claimants; (c) Recommendations to make the work search activity requirement more effective in assisting claimants in finding employment; (d) The number of claims audited each week and the total number of claims audited during the reporting period; (e) The percentage of total claims audited each week and percentage of total claims audited during the reporting period; and (f) A summary of the methodology used to conduct randomized auditing. (11) The secretary shall promulgate regulations and standards for the verification of claimants' work search activities and the methods by which claimants shall submit work search activities and any associated documentation required by the secretary for verification. Effective: April 13, 2026 History: Amended 2026 Ky. Acts ch. 123, sec. 1, effective April 13, 2026. -- Amended 2022 Ky. Acts ch. 21, sec. 5, effective January 1, 2023. -- Amended 2018 Ky. Acts ch. 134, sec. 3, effective July 14, 2018. -- Amended 2010 (1st Extra. Sess.) Ky. Acts ch. 5, sec. 8, effective August 28, 2010. -- Amended 1996 Ky. Acts ch. 266, sec. 11, effective July 15, 1996. -- Amended 1994 Ky. Acts ch. 136, sec. 2, effective July 15, 1994. -- Amended 1982 Ky. Acts ch. 67, sec. 6, effective September 26, 1982; and ch. 261, sec. 4, effective July 1, 1982. -- Amended 1978 Ky. Acts ch. 389, sec. 21, effective July 1, 1978. -- Amended 1974 Ky. Acts ch. 74, Art. VI, sec. 107(31). -- Amended 1972 Ky. Acts ch. 21, sec. 25; and ch. 85, sec. 1. -- Amended 1958 Ky. Acts ch. 4, sec. 7. -- Amended 1956 (4th Extra. Sess.) Ky. Acts ch. 3, sec. 1. -- Amended 1950 Ky. Acts ch. 206, sec. 1. -- Amended 1948 Ky. Acts ch. 216, sec. 11. -- Amended 1942 Ky. Acts ch. 20, secs. 4 and 10. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4748g-9. Legislative Research Commission Note (1/1/2023). 2022 Ky. Acts ch. 21, sec. 26, provides that the Act, which amended this statute, may be cited as the Unemployment Insurance Sustainability Act of 2022.

KRS 341.355 Additional qualification for benefit eligibility

341.355. Additional qualification for benefit eligibility An otherwise eligible worker under this chapter shall be ineligible for benefits for any week in a benefit year unless, subsequent to the beginning of the worker's immediately preceding benefit year, he or she returned to work and earned wages in covered employment equal to at least five (5) times his or her weekly benefit rate established for the previous benefit year. Effective: June 8, 2011 History: Created 2011 Ky. Acts ch. 30, sec. 1, effective June 8, 2011.

KRS 341.360 Conditions of disqualification for benefits

341.360. Conditions of disqualification for benefits (1) No worker may be paid benefits for any week of unemployment: (a) With respect to which a strike or other bona fide labor dispute which caused him to leave or lose his employment is in active progress in the establishment in which he is or was employed, except that benefits may be paid unless the employer notifies the Office of Unemployment Insurance in writing within seven (7) days after the beginning of such alleged strike or labor dispute of the alleged existence of such strike or labor dispute. For the purpose of this subsection, a lockout shall not be deemed to be a strike or a bona fide labor dispute and no worker shall be denied benefits by reason of a lockout; (b) For which he has received or is seeking unemployment compensation under an unemployment compensation law of another state or of the United States, except as otherwise provided by an arrangement between this state and such other state or the United States; but if the appropriate agency of such state or of the United States finally determines that he is not entitled to such unemployment compensation, this subsection shall not apply; (c) 1. Which, when based on service in an instructional, research, or principal administrative capacity in an institution of higher education as defined in KRS 341.067(2) or in an educational institution as defined in KRS 341.067(4), begins during the period between two (2) successive academic years, or during a similar period between two (2) regular terms, whether or not successive, or during a period of paid sabbatical leave provided for in the individual's contract, if the worker performs such services in the first of such academic years or terms and if there is a contract or a reasonable assurance that the worker will perform such services in any such capacity for any institution or institutions of higher education or an educational institution in the second of such academic years or such terms; or 2. Which, when based on service other than as defined in subparagraph 1. of this paragraph, in an institution of higher education or an educational institution, as defined in KRS 341.067(2) or (4), begins during the period between two (2) successive academic years or terms, if the worker performs such services in the first of such academic years or terms and there is a reasonable assurance that the worker will perform such services in the second of such academic years or terms; except that if benefits are denied to any worker under this paragraph and such worker was not offered an opportunity to perform such services for such institution of higher education or such educational institution for the second of such academic years or terms, such worker shall be entitled to a retroactive payment of benefits for each week for which the worker filed a timely claim for benefits and for which benefits were denied solely by reason of this paragraph; or 3. Which, when based on service in any capacity defined in subparagraphs 1. and 2. of this paragraph, begins during an established and customary vacation period or holiday recess if the worker performs any such services in the period immediately before such vacation period or holiday recess, and there is a reasonable assurance that such worker will perform any such services in the period immediately following such vacation period or holiday recess; or 4. Based on service in any capacity defined in subparagraph 1. or 2. of this paragraph when such service is performed by the worker in an institution of higher education or an educational institution, as defined in KRS 341.067(2) or (4), while the worker is in the employ of an educational service agency, and such unemployment begins during the periods and pursuant to the conditions specified in subparagraphs 1., 2., and 3. of this paragraph. For purposes of this paragraph, the term "educational service agency" means a governmental agency or governmental entity which is established and operated exclusively for the purpose of providing such services to one (1) or more institutions of higher education or educational institutions; Notwithstanding any other provision of this paragraph, any benefits paid to a worker based on service other than as defined in subparagraph 1. of this paragraph performed in an institution of higher education as defined in KRS 341.067(2) shall be deemed to have been paid as a result of Office of Unemployment Insurance error and not recoverable by the cabinet or such institution if such payment is improper by virtue of the retroactive application to October 30, 1983, of subparagraph 2. of this paragraph; or (d) With respect to which the worker is suspended from work for misconduct, as defined in KRS 341.370(6), connected with the work. (2) Benefits shall not be paid to any individual on the basis of any services, substantially all of which consist of participating in sports or athletic events or training or preparing to so participate, for any week which commences during the period between two (2) successive sport seasons or similar periods and there is a reasonable assurance that such individual will perform such services in the later of such seasons or similar periods. (3) (a) Benefits shall not be paid on the basis of services performed by an alien unless such alien is an individual who was lawfully admitted for permanent residence at the time such services were performed, was lawfully present for purposes of performing such services, or was residing in the United States under color of law at the time such services were performed, including an alien who was lawfully present in the United States as a result of the application of the provisions of Section 203(a)(7) or Section 212(d)(5) of the Immigration and Nationality Act. (b) Any data or information required of individuals applying for benefits to determine whether benefits are not payable to them because of their alien status shall be uniformly required from all applicants for benefits. (c) In the case of an individual whose application for benefits would otherwise be approved, no determination that benefits to such individual are not payable because of his alien status shall be made except upon a preponderance of the evidence. Effective:July 1, 2022 History: Amended 2022 Ky. Acts ch. 236, sec. 142, effective July 1, 2022. -- Amended 2019 Ky. Acts ch. 146, sec. 62, effective June 27, 2019. -- Amended 2018 Ky. Acts ch. 134, sec. 4, effective July 14, 2018. -- Amended 2006 Ky. Acts ch. 211, sec. 147, effective July 12, 2006. -- Amended 1992 Ky. Acts ch. 133, sec. 2., effective July 14, 1992. -- Amended 1984 Ky. Acts ch. 1, sec. 1, effective July 13, 1984. -- Amended 1980 Ky. Acts ch. 385, sec. 5, effective July 1, 1980. -- Amended 1978 Ky. Acts ch. 389, sec. 22, effective July 1, 1978. -- Amended 1974 Ky. Acts ch. 74, Art. VI, sec. 107(23). -- Amended 1972 Ky. Acts ch. 21, sec. 26. -- Amended 1950 Ky. Acts ch. 206, sec. 1. -- Amended 1942 Ky. Acts ch. 20, secs. 4 and 10. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4748g-9. Legislative Research Commission Note (6/26/2007). The internal numbering of subdivisions of this section has been altered by the Reviser of Statutes under the authority of KRS 7.136.

KRS 341.370 Disqualifications -- Length of time

341.370. Disqualifications -- Length of time (1) A worker shall be disqualified from receiving benefits for the duration of any period of unemployment with respect to which: (a) He or she has failed without good cause either to apply for available, suitable work when so directed by the employment office or the secretary, to accept an interview from a prospective employer offering suitable work, or to accept suitable work when offered him or her, or to return to his or her customary self-employment when so directed by the secretary; (b) He or she has been discharged for misconduct or dishonesty connected with his or her most recent work, or from any work which occurred after the first day of the worker's base period and which last preceded his or her most recent work, but legitimate activity in connection w ith labor organizations or failure to join a company union shall not be construed as misconduct; (c) He or she has left his or her most recent suitable work or any other suitable work which occurred after the first day of the worker's base period and which last preceded his or her most recent work voluntarily without good cause attributable to the employment. No otherwise eligible worker shall be disqualified from receiving benefits for: 1. Leaving his or her next most recent suitable work which was concurr ent with his or her most recent work; 2. Leaving work which is one hundred (100) road miles or more, as measured on a one (1) way basis, from his or her home to accept work which is less than one hundred (100) road miles from his or her home; 3. Accepting work which is a bona fide job offer with a reasonable expectation of continued employment; or 4. Leaving work to accompany the worker's spouse to a different state, military base of assignment, or duty station that is one hundred (100) road miles or more, as measured on a one (1) way basis, from the worker's home when the spouse is reassigned by the military; or (d) He or she fails to act in good faith to secure suitable work. (2) A worker shall be disqualified from receiving benefits for any week with respect to which he or she knowingly made a false statement to establish his or her right to or the amount of his or her benefits, and, within the succeeding twenty -four (24) months, for the additional weeks immediately following the date of discovery, not to exceed a total of fifty-two (52), as may be determined by the secretary. (3) No worker shall be disqualified under paragraph (b) or (c) of subsection (1) of this section unless the employer, within a reasonable time as prescribed by regulations promulgated by the secretary, notifies the cabinet and the worker in writing of the alleged voluntary quitting or the discharge for misconduct. Nothing in this subsection shall restrict the right of the secretary to disqualify a worker whose employer has refused or failed to notify the Education and Labor Cabinet of the alleged voluntary quitting or discharge for misconduct, if the alleged voluntary quitting or discharge for misconduct is kno wn to the secretary prior to the time benefits are paid to the worker. The exercise of the right by the secretary, in the absence of timely notice from the employer, shall not relieve the employer's reserve account or reimbursing employer's account of benefit charges under the provisions of subsection (3) of KRS 341.530. (4) As used in this section and in subsection (3) of KRS 341.530, "most recent" work shall be construed as that work which occurred after the first day of the worker's base period and which last preceded the week of unemployment with respect to which benefits are claimed; except that, if the work last preceding the week of unemployment was seasonal, intermittent, or temporary in nature, most recent work may be construed as that work last preceding the seasonal, intermittent, or temporary work. (5) No worker shall be disqualified or held ineligible under the provisions of this section or KRS 341.350, who is separated from employment pursuant to a labor management contract or agreement, or pursuant to an established employer plan, program, or policy, which permits the employer to close the plant or facility for purposes of vacation or maintenance. (6) "Discharge for misconduct" as used in this section shall include but not be limited to, separation initiated by an employer for falsification of an employment application to obtain employment through subterfuge; knowing violation of a reasonable and uniformly enforced rule of an employer; unsatisfactory attendance if the worker cannot show good cause for absences or tardiness; damaging the employer's property through gross negligence; refusing to obey reasonable instructions; reporting to work under the influence of alcohol or drugs or consuming alcohol or drugs on employer's premises during working hours; conduct endangering safety of self or co-workers; and incarceration in jail following conviction of a misdemeanor or felony by a court of competent jurisdiction, which results in missing at least five (5) days work. (7) "Duration of any period of unemployment," as that term is used in this section, shall be the period of time beginning with the worker's discharge, voluntary quitting, or failure to apply for or accept suitable work and running until the worker has worked in each of ten (10) weeks, whether or not consecutive, and has earned ten (10) times his or her weekly benefit rate in employment covered under the provisions of this chapter or a similar law of another state or of the United States. Effective: January 1, 2023 History: Amended 2022 Ky. Acts ch. 21, sec. 9, effective January 1, 2023; and ch. 236, sec. 143, effective July 1, 2022. -- Amended 2017 Ky. Acts ch. 172, sec. 1, effective June 29, 2017. -- Amended 2009 Ky. Acts ch. 11, sec. 78, effective June 25, 2009. -- Amended 2006 Ky. Acts ch. 211, sec. 148, effective July 12. 2006; and ch. 252, Pt. XXVIII, sec. 11, effective April 25, 2006. -- Amended 1996 Ky. Acts ch. 266, sec. 12, effective July 15, 1996; and ch. 271, sec. 20, effective July 15, 1996. -- Amended 1990 Ky. Acts ch. 6, sec. 4, effective July 13, 1990. -- Amended 1986 Ky. Acts ch. 26, sec. 5, effective July 15, 1986. -- Amended 1984 Ky. Acts ch. 326, sec. 7, effective July 13, 1984. -- Amended 1982 Ky. Acts ch. 261, sec. 5, effective July 1, 1982. -- Amended 1980 Ky. Acts ch. 188, sec. 272; and ch. 385, sec. 6, effective July 15, 1980. -- Amended 1978 Ky. Acts ch. 389, sec. 23, effective July 1, 1978. -- Amended 1974 Ky. Acts ch. 74, Art. VI, secs. 102 and 107(21). -- Amended 1964 Ky. Acts ch. 168, sec. 3. -- Amended 1962 Ky. Acts ch. 223, sec. 2. -- Amended 1958 Ky. Acts ch. 4, sec. 8. -- Amended 1952 Ky. Acts ch. 154, secs. 12 and 13. -- Amended 1950 Ky. Acts ch. 206, sec. 1. -- Amended 1948 Ky. Acts ch. 216, sec. 12. -- Amended 1942 Ky. Acts ch. 20, secs. 4 and 10. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4748g-9. Legislative Research Commission Note (1/1/2023). This statute was amended by 2022 Ky. Acts chs. 21 and 236, which do not appear to be in conflict and have been codified together. Legislative Research Commission Note (1/1/2023). 2022 Ky. Acts ch. 21, sec. 26, provides that the Act, which amended this statute, may be cited as the Unemployment Insurance Sustainability Act of 2022.

KRS 341.375 Notification by employer to secretary when worker declines suitable work -- Online notification portal

341.375. Notification by employer to secretary when worker declines suitable work -- Online notification portal (1) An employer may notify the secretary in writing or electronically of each worker who has declined to accept suitable work when off ered or has failed to attend a first interview for suitable work, whether held in-person, virtually, or by phone. The notice shall contain: (a) A statement that identifies a person or persons with knowledge of the information; (b) The name and contact information of the person or persons with knowledge of the information; and (c) Specific and detailed information regarding the decline of an offer of suitable work or the failure to attend a first interview regarding suitable work that may potentially disqualify the worker from receiving benefits. (2) The information contained in the notice shall be considered, but not solely relied on, when making a determination of eligibility for benefits. The secretary shall consider the suitability of work in making an el igibility determination pursuant to KRS 341.100. (3) The secretary shall provide a portal in which the notice in subsection (1) of this section can be made online. Effective: July 1, 2023 History: Amended 2023 Ky. Acts ch. 80, sec. 8, effective July 1, 202 3. -- Created 2022 Ky. Acts ch. 21, sec. 8, effective January 1, 2023. Legislative Research Commission Note (1/1/2023). 2022 Ky. Acts ch. 21, sec. 26, provides that the Act, which created this statute, may be cited as the Unemployment Insurance Sustainability Act of 2022.

KRS 341.380 Benefits, how paid -- Calculation of amount -- Increase in maximum weekly benefit rate

341.380. Benefits, how paid -- Calculation of amount -- Increase in maximum weekly benefit rate (1) All benefits shall be paid through employment offices, or such other agencies as may be designated by regulations of the secretary. Claims for all pay ments of benefits shall be made in accordance with regulations of the secretary. (2) The weekly benefit rate payable to an eligible worker for weeks of unemployment shall, except as provided in KRS 341.390, be an amount equal to one and three thousand seventy-eight ten-thousandths percent (1.3078%) of his or her total base - period wages, except that no worker's weekly benefit amount shall be less than thirty-nine dollars ($39), nor more than the maximum rate as determined in accordance with subsection (3) of this section. For claims effective on or after January 1, 2012, the weekly benefit rate shall, except as provided in KRS 341.390, be one and one thousand nine hundred twenty -three ten-thousandths percent (1.1923%) of his or her total base-period wages, except that no worker's weekly benefit amount shall be less than thirty -nine dollars ($39) nor more than the maximum rate as determined in accordance with subsection (3) of this section. (3) Prior to the first day of July of each year the secretary shall det ermine the average weekly wage for insured employment by dividing the average monthly employment, as obtained by dividing the total monthly employment reported by subject employers for the preceding calendar year by twelve (12), into the total wages reported by such employers for such calendar year and dividing by fifty -two (52). Fifty-five percent (55%) of the amount thus obtained, adjusted to the nearest multiple of one dollar ($1), shall constitute the maximum weekly benefit rate for those workers whose benefit year commences on or after the first day of July of such year and prior to the first day of July of the next following year; beginning in calendar year 1999, or any subsequent year in which the increase in the weekly benefit rate calculation set forth in subsection (2) of this section should take effect, sixty-two percent (62%) of the average weekly wage, adjusted to the nearest multiple of one dollar ($1), shall constitute the maximum weekly benefit rate for those workers whose benefit year commenc es on or after the first day of July of that year and prior to the first day of July of the next following year; except that for the benefit years beginning on or after July 1, 1982, if the "trust fund balance" as of September 30 immediately preceding the benefit year is less than one hundred twenty million dollars ($120,000,000), the maximum weekly benefit rate shall not exceed the prior year's maximum weekly benefit rate. If such "trust fund balance" as of September 30 immediately preceding the benefit ye ar: (a) Equals or exceeds one hundred twenty million dollars ($120,000,000), but is less than two hundred million dollars ($200,000,000), the maximum weekly benefit rate shall not exceed the prior year's maximum weekly benefit rate by more than six percent (6%). The rate thus determined shall be adjusted to the nearest multiple of one dollar ($1); (b) Equals or exceeds two hundred million dollars ($200,000,000), but is less than three hundred million dollars ($300,000,000), the maximum weekly benefit rate shall not exceed the prior year's maximum weekly benefit rate by more than eight percent (8%). The rate thus determined shall be adjusted to the nearest multiple of one dollar ($1); (c) Equals or exceeds three hundred million dollars ($300,000,000), but is less than four hundred million dollars ($400,000,000), the maximum weekly benefit rate shall not exceed the prior year's maximum weekly benefit rate by more than ten percent (10%). The rate thus determined shall be adjusted to the nearest multiple of one dollar ($1); (d) Equals or exceeds four hundred million dollars ($400,000,000), but is less than five hundred million dollars ($500,000,000), the maximum weekly benefit rate shall not exceed the prior year's maximum weekly benefit rate by more than twelve percent (12%). The rate thus determined shall be adjusted to the nearest multiple of one dollar ($1); (e) Equals or exceeds five hundred million dollars ($500,000,000), the maximum weekly benefit rate shall not exceed the prior year's maximum weekly benefit rate by more than fifteen percent (15%). The rate thus determined shall be adjusted to the nearest multiple of one dollar ($1); and (f) Is such that it resulted in the establishment of an employer contribution rate schedule, as provided for in KRS 341.270, for the current calendar year which has a higher minimum rate than the schedule in effect for the immediately preceding calendar year, the maximum weekly benefit rate shall not exceed the prior year's maximum weekly benefit rate. (4) The maximum amount of benefits payable to any worker within any benefit year shall be the amount equal to whichever is the lesser of: (a) His or her weekly benefit rate times the applicable number of weeks for which benefits are available to him or her as calculated in KRS 341.385; or (b) One-third (1/3) of his or her base-period wages, except that no worker's maximum amount shall be less than twelve (12) times his or her weekly benefit rate. Such maximum amount, if not a multiple of one dollar ($1), shall be adjusted to the nearest multiple of one dollar ($1). Effective: January 1, 2023 History: Amended 2022 Ky. Acts ch. 21, sec. 6, effectiv e January 1, 2023. -- Amended 2010 (1st Extra. Sess.) Ky. Acts ch. 5, sec. 9, effective August 28, 2010. -- Amended 2000 Ky. Acts ch. 547, sec. 11, effective July 14, 2000. -- Amended 1998 Ky. Acts ch. 167, sec. 3, effective July 15, 1998. -- Amended 1986 Ky. Acts ch. 26, sec. 6, effective July 15, 1986. -- Amended 1982 Ky. Acts ch. 261, sec. 6, effective July 1, 1982. -- Amended 1980 Ky. Acts ch. 385, sec. 7, effective April 1, 1980. -- Amended 1978 Ky. Acts ch. 142, sec. 1, effective June 17, 1978; and ch . 389, sec. 24, effective July 1, 1978. -- Amended 1974 Ky. Acts ch. 74, Art. VI, sec. 107(31). - - Amended 1972 Ky. Acts ch. 261, sec. 1. -- Amended 1966 Ky. Acts ch. 28, sec. 1. - - Amended 1962 Ky. Acts ch. 223, sec. 3. -- Amended 1960 Ky. Acts ch. 111, s ec. 2. -- Amended 1958 Ky. Acts ch. 4, sec. 9. -- Amended 1952 Ky. Acts ch. 154, sec. 11. -- Amended 1950 Ky. Acts ch. 206, sec. 1. -- Amended 1948 Ky. Acts ch. 216, sec. 9. -- Amended 1942 Ky. Acts ch. 19, secs. 6 and 15. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4748g-10, 4748g-11. Legislative Research Commission Note (1/1/2023). 2022 Ky. Acts ch. 21, sec. 26, provides that the Act, which amended this statute, may be cited as the Unemployment Insurance Sustainability Act of 2022.

KRS 341.385 Duration of benefits -- Application of classification system -- Extension of benefits -- Additional weeks for job training or certification participation

341.385. Duration of benefits -- Application of classification system -- Extension of benefits -- Additional weeks for job training or certification participation (1) The duration of benefits available to each eligible recipient based upon the st ate average unemployment rate at the time of his or her application for benefits, up to a maximum of twenty-four (24) weeks, shall be as follows: (a) State average unemployment rate of less than or equal to six and one -half percent (6.5%): sixteen (16) weeks of benefits available; (b) State average unemployment rate of greater than six and one -half percent (6.5%) up to and including seven percent (7%): seventeen (17) weeks of benefits available; (c) State average unemployment rate of greater than seven perc ent (7%) up to and including seven and one-half percent (7.5%): eighteen (18) weeks of benefits available; (d) State average unemployment rate of greater than seven and one -half percent (7.5%) up to and including eight percent (8%): nineteen (19) weeks of benefits available; (e) State average unemployment rate of greater than eight percent (8%) up to and including eight and one-half percent (8.5%): twenty (20) weeks of benefits available; (f) State average unemployment rate of greater than eight and one -half percent (8.5%) up to and including nine percent (9%): twenty -one (21) weeks of benefits available; (g) State average unemployment rate of greater than nine percent (9%) up to and including nine and one-half percent (9.5%): twenty-two (22) weeks of benefits available; (h) State average unemployment rate of greater than nine and one -half percent (9.5%) up to and including ten percent (10%): twenty -three (23) weeks of benefits available; and (i) State average unemployment rate of greater than ten percent (10 %): twenty- four (24) weeks of benefits available. (2) The classification system set forth in subsection (1) of this section shall apply to regular benefits and shall not affect the duration of shared work benefits as set forth in KRS 341.4161 to 341.4173. (3) A claimant who has been classified with a group classific ation code by the agency that meets the requirements of subsection (1) of this section shall remain in this classification throughout the benefit year regardless of whether or not the claimant's classification changes. (4) The secretary may, with the approval of the General Assembly, extend the maximum amount of regular benefits payable, not to exceed twenty -six (26) times the claimant's weekly benefit rate, if: (a) An extension for benefits is authorized by the federal government, but only while federal funding is available; or (b) During, but not exceeding, any extended benefit period as described in KRS 341.094. (5) (a) Any otherwise eligible individual who is certified as being enrolled and making satisfactory progress in an approved job training or certification program shall be entitled, during the current benefit year, to receive up to an additional five (5) weeks of benefits after all regular benefits have been exhausted under subsection (1) of this section. (b) The amount of benefits payable under this subsection shall equal the weekly benefit amount established by the most recent benefit year. (c) Benefits under this subsection shall not be paid to an individual who is receiving benefits of comparable value or other training allowances from other unrelated sources. Effective: July 1, 2023 History: Amended 2023 Ky. Acts ch. 80, sec. 9, effective July 1, 2023. -- Created 2022 Ky. Acts ch. 21, sec. 7, effective January 1, 2023. Legislative Research Commission Note (1/1/2023). 2022 Ky. Acts ch. 21, sec. 26, provides that the Act, which created this statute, may be cited as the Unemployment Insurance Sustainability Act of 2022.

KRS 341.390 Deductions from benefits

341.390. Deductions from benefits There shall be deducted from the benefit rate determined for a worker in accordance with subsection (2) of KRS 341.380: (1) Eighty percent (80%), adjusted to the nearest multiple of one dollar ($1), of the amount of wages earned by such worker during the week of unemployment with respect to which he claims benefits. For the purpose of this subsection, wages shall also include amounts earned by benefit claimants in self employment provided such earnings otherwise meet the definition of wages as contained in KRS 341.030; (2) The amount of remuneration which the worker has received or is receiving with respect to such week of unemployment (adjusted to the nearest multiple of one dollar ($1)) in the form of remuneration in lieu of notice; and (3) (a) The amount of compensation payable to an individual for any week which begins after March 31, 1980, and which begins in a period with respect to which such individual is receiving a governmental or other pension, retirement or retired pay, annuity, or any other similar periodic payment under a plan maintained or contributed to a chargeable or base-period employer, shall be reduced (but not below zero (0)) by an amount equal to the amount of such pension, retirement or retired pay, annuity, or other payment which is reasonably attributable to such week; except that this reduction shall not be made if the worker contributed to the pension, retirement or retired pay, annuity, or other similar periodic payment. (b) No reduction shall be made under this section by reason of the receipt of a pension if the services performed by the worker during the base period (or remuneration received for such services) for such employer did not affect the worker's eligibility for, or increase the amount of, such pension, retirement or retired pay, annuity, or other similar periodic payment. The conditions specified by this subsection shall not apply to pensions paid under the Social Security Act or the Railroad Retirement Act of 1974 (or the corresponding provisions of prior law). Payments made under such acts shall be treated solely in the manner specified by paragraph (a) of this subsection. (c) If Public Law 94-566, Public Law 96-364 or the federal act which amends either for any cause shall become inoperative in its application, or stayed pendente lite, as to deductions of such compensation, then subsection (3) of this section, by virtue of that fact, shall likewise and to the same extent become inoperative as to such deductions. Effective: July 14, 2000 History: Amended 2000 Ky. Acts ch. 19, sec. 1, effective July 14, 2000. -- Amended 1998 Ky. Acts ch. 167, sec. 4, effective July 15, 1998. -- Amended 1988 Ky. Acts ch. 106, sec. 8, effective July 15, 1988. -- Amended 1982 Ky. Acts ch. 67, sec. 7, effective July 15, 1982. -- Amended 1980 Ky. Acts ch. 385, sec. 8, effective July 15, 1980. -- Amended 1972 Ky. Acts ch. 21, sec. 27. -- Amended 1952 Ky. Acts ch. 154, sec. 15. -- Amended 1950 Ky. Acts ch. 206, sec. 1. -- Amended 1948 Ky. Acts ch. 216, sec. 14. -- Amended 1942 Ky. Acts ch. 20, secs. 5 and 11. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4748g-10.

KRS 341.392 Deduction and withholding of child support obligations from benefits

341.392. Deduction and withholding of child support obligations from benefits (1) A worker filing a new claim for unemployment benefits shall, at the time of filing such claim, disclose whether or not he owes child support obligations as defined under this section. If any such worker discloses that he owes child support obligations, and is determined to be eligible for unemployment benefits, the secretary shall notify the state or local child support enforcement agency enforcing such obligation that the worker has been determined to be eligible for unemployment benefits. (2) The secretary shall deduct and withhold from any unemployment benefits payable to a worker that owes child support obligations: (a) The amount specified by the worker to the secretary to be deducted and withheld under this subsection, if neither (b) nor (c) applies; (b) The amount, if any, determined pursuant to an agreement submitted to the secretary under 42 U.S.C. sec. 654 (Section 454(20)(b)(i) of the Social Security Act) by the state or local child support enforcement agency if (c) is not applicable; or (c) Any amount required to be so deducted and withheld from such unemployment benefits pursuant to legal process as that term is defined in the Social Security Act properly served upon the secretary. (3) (a) Any amount deducted and withheld under this section shall be paid by the secretary to the appropriate state or local child support enforcement agency. (b) Any amount deducted and withheld under this section shall for all purposes be treated as if it were paid to the worker as unemployment benefits and paid by such worker to the state or local child support enforcement agency in satisfaction of the worker's child support obligations. (4) For purposes of this section, the term "unemployment benefits" shall mean any compensation payable under this chapter (including amounts payable by the secretary pursuant to an agreement under any federal law providing compensation, assistance, or allowances with respect to unemployment). (5) The provisions set forth in this section apply only if appropriate arrangements have been made for reimbursement by the state or local child support enforcement agency for the administrative costs incurred by the secretary under this section which are attributable to child support obligations being enforced by the state or local child support enforcement agency. (6) The term "child support obligations" is defined for purposes of these provisions as including only obligations which are being enforced pursuant to a plan prescribed in 42 U.S.C. sec. 654 (Section 454 of the Social Security Act) which has been approved by the Secretary of Health and Human Services under 42 U.S.C. secs. 651-662 (Part D of Title IV of the Social Security Act). (7) The term "state or local child support enforcement agency" as used in these provisions means any agency of a state or a political subdivision thereof operating pursuant to a plan described in this section. Effective: July 15, 1998 History: Amended 1998 Ky. Acts ch. 167, sec. 5, effective July 15, 1998. -- Created 1982 Ky. Acts ch. 67, sec. 1, effective July 15, 1982.

KRS 341.395 Information to be given to individual filing new claim -- Deduction and withholding of income tax

341.395. Information to be given to individual filing new claim -- Deduction and withholding of income tax (1) An individual filing a new claim for unemployment compensation shall, at the time of filing the claim, be advised that: (a) Unemployment compensation is subject to federal and state income tax; (b) Requirements exist pertaining to estimated tax payments; (c) The individual may elect to have federal income tax deducted and withheld from the individual's payment of unemployment compensation at the amount specified in the Federal Internal Revenue Code; and (d) The individual shall be permitted to change a previously elected withholding status one (1) time during the individual's benefit year. (2) Amounts deducted and withheld from unemployment compensation shall remain in the unemployment fund until transferred to the federal taxing authority as a payment of income tax. (3) The secretary shall follow all procedures specified by the United States Department of Labor and the Federal Internal Revenue Service pertaining to the deducting and withholding of income tax. (4) Amounts shall be deducted and withheld in accordance with the priorities established in administrative regulations promulgated by the secretary. Effective: July 15, 1996 History: Created 1996 Ky. Acts ch. 266, sec. 13, effective July 15, 1996.

KRS 341.400 Notice to workers

341.400. Notice to workers Each subject employer shall post and maintain in places readily accessible to his workers printed statements concerning such regulations or such matters as the secretary prescribes. Each subject employer shall make available to his workers copies of such printed statements and such materials relating to claims for benefits as the secretary prescribes. Such printed statements and materials shall be supplied by the cabinet without cost to the employer or workers. History: Amended 1974 Ky. Acts ch. 74, Art. VI, sec. 107(23),(31). -- Amended 1950 Ky. Acts ch. 206, sec. 1. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4748g-11.

KRS 341.410 Determination of insured status -- Notification of worker -- Appeal

341.410. Determination of insured status -- Notification of worker -- Appeal The secretary acting through his duly authorized representatives shall, upon request, determine the insured status of a worker. If a worker is found to have fully insured status, as defined in KRS 341.090(3), the Office of Unemployment Insurance shall notify all interested parties. If found to be not fully insured, the division shall notify the worker. The secretary may, at any time, make further determinations as may affect the worker's eligibility for benefits or may set aside, reconsider, modify, or amend a determination at any time on the basis of additional information or to correct a clerical mistake. The secretary may by regulation prescribe what constitutes a determination as used in this section and KRS 341.420(2) and (3). Any further determination made pursuant to this section may be appealed pursuant to KRS 341.420. Effective: June 27, 2019 History: Amended 2019 Ky. Acts ch. 146, sec. 63, effective June 27, 2019. -- Amended 2007 Ky. Acts ch. 62, sec. 3, effective June 26, 2007. -- Amended 2006 Ky. Acts ch. 211, sec. 149, effective July 12, 2006. -- Amended 1990 Ky. Acts ch. 133, sec. 2, effective July 13, 1990. -- Amended 1974 Ky. Acts ch. 74, Art. VI, sec. 107(23),(31). -- Amended 1972 Ky. Acts ch. 21, sec. 28. -- Amended 1950 Ky. Acts ch. 206, sec. 1. -- Amended 1948 Ky. Acts ch. 216, sec. 15. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4748g-11.

KRS 341.412 Definitions for KRS 341.412 to 341.414

341.412. Definitions for KRS 341.412 to 341.414 For the purposes of KRS 341.412 to 341.414: (1) "National Directory of New Hires" means the database that stores personal and financial data on employed individuals across the country and contains information and data on individuals receiving unemployment compensation; (2) "New hire records" means the directory of newly hired and rehired employees reported under state and federal law and managed by the federal Office of Child Support Enforcement, Administration for Children and Families, United States Department of Health and Human Services, and the Office of the Attorney General; (3) "Office" means the Kentucky Office of Unemployment Insurance; (4) "Secretary" means the secretary of the Education and Labor Cabinet; (5) "Two-factor authentication" means authentication that requires entry of a username and password followed by entry of another method of identification; and (6) "Unemployment insurance rolls" means unemployed workers receiving unemployment insurance in Kentucky. Effective: July 1, 2025 History: Amended 2023 Ky. Acts ch. 124, sec. 47, effective July 1, 2025. -- Amended 2022 Ky. Acts ch. 236, sec. 144, effective July 1, 2022. -- Created 2021 Ky. Acts ch. 16, sec. 1, effective March 12, 2021.

KRS 341.413 Unemployment insurance claims filed between January 27, 2020, and September 6, 2021 -- Waiver of overpayment of benefits -- Return of overpayments collected to federal government

341.413. Unemployment insurance claims filed between January 27, 2020, and September 6, 2021 -- Waiver of overpayment of benefits -- Return of overpayments collected to federal government Notwithstanding any state law to the contrary, for unemployment in surance claims filed between January 27, 2020, and September 6, 2021: (1) The secretary shall waive an overpayment of benefits if he or she finds the overpayment: (a) Was made without fault on the part of the recipient; and (b) Recovery would be contrary to equity and good conscience; and (2) Overpayments collected shall be returned to the federal government if the overpayments were paid from Coronavirus Aid, Relief, and Economic Security (CARES) Act dollars and a waiver was not granted pursuant to subsecti on (1) of this section. Effective: April 4, 2024 History: Amended 2024 Ky. Acts ch. 70, sec. 1, effective April 4, 2024. -- Created 2021 Ky. Acts ch. 16, sec. 2, effective March 12, 2021.

KRS 341.414 Steps office shall take for all claims made after July 1, 2023, to ensure integrity of program, to verify eligibility, to prevent fraud and overpayment of claims -- Records -- Annual report to Legislative Research Commission

341.414. Steps office shall take for all claims made after July 1, 2023, to ensure integrity of program, to verify eligibility, to prevent fraud and overpayment of claims -- Records -- Annual report to Legislative Research Commission (1) To ensure the integrity of the unemployment insurance program, to verify eligibility, to prevent fraudulent filing, and to prevent overpayment of claims, for all claims made after July 1, 2023, the office shall: (a) Use state or commercially available databases to check new hire records against the state's unemployment insurance rolls on a weekly basis; (b) Check state data, federal data, or a commercially available database on a weekly basis; (c) Check new hire records against the National Directory of New Hires on a weekly basis; (d) Check the unemployment insurance rolls against the Kentucky Department of Corrections list of incarcerated individuals on a weekly basis; (e) Enter into a cooperative agreement with the United States Department of Labor's Office of Inspector General to proactively detect and investigate cases of unemployment fraud; (f) Review the individual's case and make a final determination of his or her eligibility when the office receives information that an individual who is participating in the unemployment compensation insurance program has had a change in circumstances that may affect his or her eligibility; (g) Provide employers with electronic notice of new unemployment claims, access to information about pending unemployment insurance claims, and status of appealed claims via the Kentucky One Stop Business Portal; (h) Promulgate, adopt, and implement internal administrative regulations and policies to recover improper overpayments of unemployment benefits; (i) Require at least two-factor authentication from every benefit applicant prior to payment of any benefit; and (j) Maintain records of any and all applications for waiver of overpayment. (2) The office shall provide the Office of the Attorney General with all records it requests for the purposes of investigating and prosecuting fraudulent unemployment insurance activity. (3) The office shall complete an annual report for the Legislative Research Commission which details efforts to recover improper benefit payments, causes of improper unemployment benefit payments, measures implemented to avoid improper benefit payments, summarizes all cases where repayment was not attempted due to a statutory exception, and analyzes any cost savings to the Commonwealth. The office shall provide this report to the Legislative Research Commission annually, no later than October 1 of each year. Effective:March 12, 2021 History: Created 2021 Ky. Acts ch. 16, sec. 3, effective March 12, 2021.

KRS 341.415 Recovery and recoupment limitations

341.415. Recovery and recoupment limitations (1) (a) Any person who has received any sum as benefits under this chapter or any other state's unemployment insurance statutes or any United States Department of Labor unemployment insurance benefit program, providing the secretary has signed a reciprocal agreement with such other state or the United States Department of Labor as provided in KRS 341.145, while any condition for the receipt of such benefits was not fulfilled in his case, or while he was disqualified from receiving benefits, or if he has received benefits in weeks for which he later receives a back pay award, shall, in the discretion of the secretary, either have such sum deducted from any future benefits payable to him under this chapter or repay the Office of Unemployment Insurance for the fund a sum equal to the amount so received by him. (b) If after due notice, the recipient of such sum fails to remit or arrange for remittance of the sum, the sum may be collected in the manner provided in KRS 341.300(2) for collection of past-due contributions and any sums so collected shall be credited to the pooled account or the appropriate reimbursing employer account. (c) The appropriate reimbursing employer account shall not receive credit for sums collected under this subsection or KRS 341.550(2)(b) if a determination has been made that an improper benefit payment established after October 21, 2013, was due to the reimbursing employer, or an agent of the employer, in accordance with the provisions of KRS 341.530(4)(a) and (b). The sums collected shall be credited to the pooled account. (d) If any benefit was paid as a result of office error as defined by administrative regulation, there shall be no recoupment or recovery of an improperly paid benefit, except by deduction from any future benefits payable to him under this chapter. For purposes of this section, overpayments as a result of a reversal of entitlement to benefits in the appeal or review process shall not be construed to be the result of office error. (2) At or after the commencement of an action under subsection (1) of this section, attachment may be had against property of the recipient of improperly paid benefits in the manner provided in KRS 341.300(3). (3) A lien on a parity with state, county, and municipal ad valorem tax liens, is hereby created in favor of the office upon all property of any recipient of improperly paid benefits. This lien shall be for a sum equal to the amount of the overpayment finally determined and shall continue until the amount of the overpayment plus any subsequent assessment of additional improperly paid benefits, penalty, interest, and fees are fully paid. The lien shall commence from such time as the recipient has exhausted or abandoned the appeal procedure set forth in this chapter and the amount of the overpayment is finally fixed. A notice of lien may be filed in the same manner as that provided for in KRS 341.310. (4) Any amount paid to a person as benefits, which he has been found liable to repay or to have deducted from future benefits under subsections (1), (2), and (3) of this section, which has neither been repaid nor so deducted within a period of five (5) years following the last day of the benefit year within which it was paid, may be deemed to be uncollectible and shall be permanently charged to the pooled account, except that if such payment was made by reason of fraudulent representations, no future benefits shall be paid such person within a period of ten (10) years of the last day of the benefit year within which such payments were made at which time these amounts may be declared uncollectible. Nothing in this subsection shall be deemed to affect collection of improperly paid benefits pursuant to a judgment or other legal remedy. (5) In the event benefits have been paid as a result of a false statement, misrepresentation, or concealment of material information by a recipient of benefits and have not been repaid by the recipient within one (1) calendar year from the date of the first notice, interest at the rate of one and five-tenths percent (1.5%) per month or any part thereof, shall be imposed on and added to the unpaid balance each successive month, providing due notice has been given to the recipient. Such interest shall be paid into the unemployment compensation administration account. (6) A recipient of benefits paid as a result of a false statement, misrepresentation, or concealment of material information by the recipient shall be assessed a fifteen percent (15%) penalty of the amount of improperly paid benefits. The penalty under this subsection shall be collected in the same manner as improperly paid benefits in this section and paid into the unemployment trust fund. (7) The deduction from future benefits specified in subsection (1) of this section shall be limited to twenty-five percent (25%) of the benefit amount otherwise payable under this chapter unless the overpayment resulted from a backpay award, false statement, misrepresentation, or concealment of material information by a recipient of benefits. In these instances, the rate of deduction shall be one hundred percent (100%). The rate of deduction from benefits payable by another state or the United States of America shall be determined by the applicable state or federal statute. Effective:July 1, 2022 History: Amended 2022 Ky. Acts ch. 236, sec. 145, effective July 1, 2022. -- Amended 2019 Ky. Acts ch. 146, sec. 64, effective June 27, 2019. -- Amended 2013 Ky. Acts ch. 45, sec. 1, effective June 25, 2013. -- Amended 2006 Ky. Acts ch. 211, sec. 150, effective July 12, 2006. -- Amended 1998 Ky. Acts ch. 167, sec. 6, effective July 15, 1998. -- Amended 1996 Ky. Acts ch. 266, sec. 14, effective July 15, 1996. -- Amended 1992 Ky. Acts ch. 133, sec. 3, effective July 14, 1992. -- Amended 1988 Ky. Acts ch. 106, sec. 1, effective July 15, 1988. -- Amended 1982 Ky. Acts ch. 261, sec. 8, effective July 15, 1982. -- Amended 1980 Ky. Acts ch. 385, sec. 9, effective July 15, 1980. -- Amended 1978 Ky. Acts ch. 389, sec. 26, effective July 1, 1978. -- Amended 1974 Ky. Acts ch. 74, Art. VI, sec. 107(21),(23). -- Created 1950 Ky. Acts ch. 206, sec. 1. Legislative Research Commission Note (6/25/2013). Under the authority of KRS 7.136(1), the Reviser of Statutes has inserted paragraph designations into subsection (1) of this statute. The words in the text were not changed, except for the insertion of the word "that" after the word "made" in paragraph (c) to correct a manifest clerical or typographical error.

KRS 341.416 Referral of suspected fraud relating to unemployment insurance benefits -- Requirements

341.416. Referral of suspected fraud relating to unemployment insurance benefits -- Requirements (1) Any person suspected of fraudulently obtaining or attempting to obtain any benefit under this chapter, or under any unemployment insurance law of any other state or the federal government, shall be referred by the cabinet to the appropriate county attorney or Commonwealth's attorney and the United States Department of Labor. The referral shall include: (a) The name of the applicable employer, employee, claimant, and name used in the suspected fraud; (b) Any contact information the cabinet possesses for the suspected fraudulent actor; and (c) Any information filed with or reported to the cabinet regarding the suspected fraud. (2) The cabinet shall make the referral under subsection (1) of this section no later than thirty (30) days after determining suspected fraud has occurred. (3) A legal disposition finding the employee or contractor guilty under the evidentiary standard and burden of proof pursuant to KRS 500.070 shall be required to terminate employment under this section. Effective: April 13, 2026 History: Amended 2026 Ky. Acts ch. 123, sec. 2, effective April 13, 2026. -- Created 2025 Ky. Acts ch. 52, sec. 1, effective June 27, 2025.

KRS 341.420 Appointment of referees -- Appeals -- Effect on other proceedings

341.420. Appointment of referees -- Appeals -- Effect on other proceedings (1) The secretary shall appoint one (1) or more impartial referees according to KRS 341.125 to hear and decide appealed claims. (2) A party to a determination may file an appeal to a referee as to any matter therein within thirty (30) days after the date such determination was mailed to his last known address. (3) If benefits are allowed by a determination of the secretary, or a decision of a referee, the commission, the secretary, or a reviewing-court, such benefits shall be paid promptly without regard to the pendency of an appeal or period for filing an appeal therefrom. If a determination or decision allowing benefits is modified or reversed by a subsequent determination or decision, benefits shall be paid or denied for weeks of unemployment thereafter in accordance with such modification or denial. No injunction, supersedeas, stay or other writ or process suspending payment of such benefits shall be issued. (4) Unless such appeal is withdrawn, a referee, after affording the parties reasonable opportunity for a fair hearing, shall affirm or modify the determination. The parties shall be duly notified of his decision, together with the reasons therefor, which shall be deemed to be the final decision unless within thirty (30) days after the date of mailing of such decision, further appeal is initiated under KRS 341.430. (5) No finding of fact or law, judgment, conclusion, or final order made with respect to a claim for unemployment compensation under this chapter may be conclusive or binding in any separate or subsequent action or proceeding in another forum, except proceedings under this chapter, regardless of whether the prior action was between the same or related parties or involved the same facts. Effective:March 12, 2021 History: Amended 2021 Ky. Acts ch. 16, sec. 4, effective March 12, 2021. -- Amended 2006 Ky. Acts ch. 211, sec. 151, effective July 12, 2006. -- Amended 1992 Ky. Acts ch. 133, sec. 4, effective July 14, 1992. -- Amended 1974 Ky. Acts ch. 70, sec. 1; and ch. 74, Art. VI, sec. 107(31). -- Amended 1972 Ky. Acts ch. 21, sec. 29. -- Amended 1952 Ky. Acts ch. 154, sec. 16. -- Amended 1950 Ky. Acts ch. 206, sec. 1. -- Amended 1948 Ky. Acts ch. 216, sec. 16. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4748g-11.

KRS 341.430 Review by commission

341.430. Review by commission (1) The commission may on its own motion affirm, modify, or set aside any decision of a referee on the basis of the evidence previously submitted in such case, or direct the taking of additional evidence, or may permit any of the parties to such decision to initiate further appeals before it. The commission may remove to itself or transfer to another referee the proceedings on any claims pending before a referee. (2) An application for review by the commission of any administrative determination affecting an employing unit's liability, contribution rate, or amount of contributions may be filed by such employing unit within twenty (20) days after notice of such determination was mailed to such employing unit's last known address. (3) Any proceedings before the commission shall be heard and determined by the entire commission composed of three (3) members, except that no member of the commission shall participate in any case in which he is an interested party, and the chairman shall act alone in the absence or disqualification of any other member. The commission shall promptly notify the parties to any proceedings of its findings and decisions. Effective: July 15, 1988 History: Amended 1988 Ky. Acts ch. 106, sec. 10, effective July 15, 1988. -- Amended 1950 Ky. Acts ch. 206, sec. 1. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4748g-11.

KRS 341.440 Procedure on review -- Witness fees -- Finality of decisions

341.440. Procedure on review -- Witness fees -- Finality of decisions (1) The manner in which appeals are presented and hearings and appeals conducted shall be in accordance with regulations prescribed by the secretary for determining the rights of the parties, and such hearings to be conducted in a summary manner. A complete record shall be kept of all proceedings in connection with any appeal. All testimony at any hearing upon an appeal shall be recorded either stenographically or mechanically, but need not be transcribed unless further appealed. No examiner, referee, or member of the commission shall participate in any hearing in which he is an interested party. (2) Witnesses subpoenaed pursuant to proceedings under KRS 341.420 and 341.430 shall be allowed fees in accordance with rates allowed by law. Such fees and all expenses of proceedings before the Office of Unemployment Insurance or commission involving disputed claims shall be deemed a part of the expense of administering this chapter. (3) In the absence of an appeal therefrom, decisions of the commission shall become final thirty-five (35) days after the date they are made. Effective:July 1, 2022 History: Amended 2022 Ky. Acts ch. 236, sec. 146, effective July 1, 2022. -- Amended 2021 Ky. Acts ch. 16, sec. 5, effective March 12, 2021. -- Amended 2019 Ky. Acts ch. 146, sec. 65, effective June 27, 2019. -- Amended 2006 Ky. Acts ch. 211, sec. 152, effective July 12, 2006. -- Amended 1974 Ky. Acts ch. 74, Art. VI, sec. 103. -- Amended 1954 Ky. Acts ch. 177, sec. 3, effective June 17, 1954. -- Amended 1950 Ky. Acts ch. 206, sec. 1. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4748g-11.

KRS 341.450 Judicial review

341.450. Judicial review (1) Except as provided in KRS 341.460, within twenty (20) days after the date of the decision of the commission, any party aggrieved thereby may, after exhausting his remedies before the commission, secure judicial review thereof by filing a complaint against the commission in the Circuit Court of the county in which the claimant was last employed by a subject employer whose reserve account or reimbursing employer account is affected by such claims. Any other party to the proceeding before the commission shall be made a defendant in such action. The complaint shall state fully the grounds upon which review is sought, assign all errors relied on, and shall be verified by the plaintiff or his attorney. The plaintiff shall furnish copies thereof for each defendant to the commission, which shall deliver one (1) copy to each defendant. (2) Summons shall issue upon the complaint directing the commission to file answer within twenty (20) days after service thereof. Such summons shall be served upon a member of the commission, or upon such person as the commission designates, and such service shall be deemed complete service upon all members of the commission. The commission may be represented by any qualified attorney designated by the commission for that purpose or, at the request of the commission, by the Attorney General. With its answer, the commission shall certify and file as an exhibit with the court all documents and papers, and a transcript of all testimony taken in the matter, and orders made therein, together with its findings of fact and decision therein. If consented to by the plaintiff and the adverse party, an abstract of any portion of the record may be certified by the commission in lieu of certifying such portion of the record in full. The commission may certify to the court questions of law involved in any decision by it. (3) Such actions, and the questions so certified, shall be heard by the court in a summary manner upon the record certified by the commission. The court on its own motion or on the motion of an interested party shall assign a date certain for the review. The clerk of the court shall notify the attorneys of record of the date assigned for review at least ten (10) days in advance thereof. The court shall enter judgment, affirming, modifying, or setting aside the order and the decision appealed from or determining the question of law certified to it by the commission, and may in advance of judgment, remand the case to the commission for further proceedings in accordance with the direction of the court. (4) An appeal may be taken from the decision of the Circuit Court to the Court of Appeals, in the same manner, but not inconsistent with the provisions of this chapter, as is provided in equity cases. (5) It shall not be necessary, in any judicial proceeding under this section or KRS 341.460, to have entered exceptions to the rulings of the commission, and no bond shall be required for entering such appeal. Upon the final determination of such judicial proceeding, the commission shall enter an order in accordance with such determination. A petition for judicial review shall not act as a supersedeas or stay unless the commission shall so order. Effective: July 15, 1996 History: Amended 1996 Ky. Acts ch. 266, sec. 15, effective July 15, 1996. -- Amended 1976 (1st Extra. Sess.) Ky. Acts ch. 14, sec. 275, effective January 2, 1978. -- Amended 1958 Ky. Acts ch. 4, sec. 10. -- Amended 1954 Ky. Acts ch. 177, sec. 4. -- Amended 1950 Ky. Acts ch. 206, sec. 1. -- Amended 1948 Ky. Acts ch. 216, sec. 17. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4748g-11.

KRS 341.460 Appeal to Franklin Circuit Court

341.460. Appeal to Franklin Circuit Court (1) In all cases of appeals arising under KRS 341.360(1)(a) or KRS 341.430(2) court review may be had as provided in KRS 341.450 except that review shall be had to the Franklin Circuit Court. (2) A claimant who has been denied benefits under KRS 341.360(1)(a) may appeal for himself and for and on behalf of all other claimants similarly situated within that establishment or other establishments whose claims were denied by reason of the same alleged labor dispute or strike. An employer may appeal to the Franklin Circuit Court from the decision of the commission allowing benefits under KRS 341.360(1)(a) and all the workers in his establishment may be joined in such appeal. History: Amended 1950 Ky. Acts ch. 206, sec. 1. -- Amended 1948 Ky. Acts ch. 216, sec. 18. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4748g-11. Legislative Research Commission Note (6/26/2007). A technical correction has been made in this section to conform with internal renumbering of KRS 341.360 by the Reviser of Statutes under the authority of KRS 7.136.

KRS 341.470 Protection of rights and benefits -- Representation in proceedings before a referee or the commission

341.470. Protection of rights and benefits -- Representation in proceedings before a referee or the commission (1) No agreement by a worker to waive, release, or commute his rights to benefits or any other rights under this chapter shall be valid. No agreement by any worker to pay any portion of a subject employer's contributions, required under this chapter from such subject employer, shall be valid. No subject employer shall directly or indirectly make or require or accept any deductions from wages to finance the subject employer's contributions required of him. In cases involving awards to a worker by an arbitrator, court, or other administrative body or mediator, the secretary may require the employer to withhold benefits paid under this chapter from the award and pay the amount withheld into the unemployment insurance trust fund. All subject employers are required to notify the Office of Unemployment Insurance prior to paying any back pay award. (2) No worker claiming benefits shall be charged fees of any kind in any proceeding under this chapter by the commission, the secretary, or his or her representatives. Any worker claiming benefits in any proceeding before a referee or the commission may represent himself or herself or may be represented by counsel or other agent duly authorized by such worker and shall be afforded the opportunity to participate in the proceeding without restriction; but no counsel or agent shall either charge or receive for such service more than an amount approved by the commission. (3) (a) Any employer in any proceeding before a referee or the commission may represent himself or may be represented by counsel or other agent duly authorized by such employer; and (b) Any person appearing in any proceeding before a referee or the commission who is an officer of, or who regularly performs in a managerial capacity for, a corporation or partnership which is a party to the proceeding in which the appearance is made shall be permitted to represent such corporation or partnership and shall be afforded the opportunity to participate in the proceeding without restriction. (4) No assignment, pledge, or encumbrance of any right to benefits due or payable under this chapter shall be valid; and such rights to benefits shall be exempt from levy, execution, attachment, or any other remedy for the collection of debt. Benefits received by any worker, as long as they are not mingled with other funds of the recipient, shall be exempt from any remedy for the collection of all debts except debts incurred for necessaries furnished to such worker or his spouse or dependents during the time such worker was unemployed. No waiver of any exemption provided for in this subsection shall be valid. (5) The provisions of this section shall not be applicable to child support deductions made in accordance with KRS 341.392 and withholding for federal and state income tax in accordance with KRS 341.395. Effective:July 1, 2022 History: Amended 2022 Ky. Acts ch. 236, sec. 147, effective July 1, 2022. -- Amended 2019 Ky. Acts ch. 146, sec. 66, effective June 27, 2019. -- Amended 2006 Ky. Acts ch. 211, sec. 153, effective July 12, 2006. -- Amended 1998 Ky. Acts ch. 167, sec. 7, effective July 15, 1998. -- Amended 1996 Ky. Acts ch. 266, sec. 16, effective July 15, 1996; and ch. 271, sec. 21, effective July 15, 1996. -- Amended 1992 Ky. Acts ch. 133, sec. 5, effective July 14, 1992. -- Amended 1986 Ky. Acts ch. 26, sec. 7, effective July 15, 1986. -- Amended 1984 Ky. Acts ch. 12, sec. 1, effective July 13, 1984. -- Amended 1982 Ky. Acts ch. 67, sec. 10, effective July 15, 1982. -- Amended 1974 Ky. Acts ch. 74, Art. VI, sec. 107(21). -- Amended 1950 Ky. Acts ch. 206, sec. 1. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4748g-12. Legislative Research Commission Note (7/29/97). The word "Except" was deleted from the beginning of the sentence in subsection (1) of this statute that begins "In cases involving awards ...." by 1996 Ky. Acts ch. 266, sec. 16. This deletion was inadvertently omitted in the merger of the amendments to this statute by 1996 Ky. Acts chs. 266 and 271, and the text of the statute has been corrected to reflect this deletion.

KRS 341.480 Repealed, 1950

341.480. Repealed, 1950 Catchline at repeal: Reciprocal arrangements. History: Repealed 1950 Ky. Acts ch. 206, sec. 1. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4748g-13.

KRS 341.490 Unemployment insurance fund

341.490. Unemployment insurance fund (1) There shall be a special fund known as the unemployment insurance fund which shall be administered separate and apart from all public money or funds of this state. This fund shall consist of: (a) All contributions, payments in lieu of contributions, and money collected under this chapter, except any surcharge; interest collected on a delinquent surcharge; money received from any source related to payment of interest on advances under Title XII of the Social Security Act; fines, penalties, and interest on delinquent contributions collected under KRS 341.300; and service capacity upgrade payments collected under KRS 341.243; (b) Interest earned upon any money in the fund; (c) Any property or securities acquired through use of money belonging to the fund; (d) All earnings of such property or securities; (e) All money received from the federal unemployment account in the unemployment trust fund in accordance with Title XII of the Social Security Act as amended; (f) All money credited to the account of this state in the unemployment trust fund in accordance with Section 903 of the Social Security Act as amended; and (g) All money received from the federal government as reimbursement, pursuant to Section 204 of the Federal-State Extended Unemployment Compensation Act of 1970. (2) All moneys in the fund shall be commingled and undivided. (3) Subject to the provisions of this chapter, the secretary may have full power, authority, and jurisdiction over the fund, including all money and property or securities belonging thereto, and may perform any act necessary or convenient in the administration thereof consistent with this chapter. Effective: April 11, 2012 History: Amended 2012 Ky. Acts ch. 52, sec. 3, effective April 11, 2012. -- Amended 1998 Ky. Acts ch. 167, sec. 8, effective July 15, 1998. -- Amended 1996 Ky. Acts ch. 266, sec. 17, effective July 15, 1996. -- Amended 1984 Ky. Acts ch. 326, sec. 5, effective July 13, 1984. -- Amended 1980 Ky. Acts ch. 188, sec. 273, effective July 15, 1980. -- Amended 1974 Ky. Acts ch. 74, Art. VI, sec. 107(21). -- Amended 1972 Ky. Acts ch. 21, sec. 30. -- Amended 1958 Ky. Acts ch. 4, sec. 11. -- Amended 1956 (4th Extra. Sess.) Ky. Acts ch. 5, sec. 1. -- Amended 1950 Ky. Acts ch. 206, sec. 1. -- Amended 1948 Ky. Acts ch. 216, sec. 19. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4748g-14.

KRS 341.500 Accounts and deposits

341.500. Accounts and deposits (1) The State Treasurer shall be the treasurer and custodian of the fund. He shall administer the fund in accordance with the direction of the secretary and shall pay all vouchers approved by the Finance and Administration Cabinet and drawn upon the fund in accordance with regulations prescribed by the secretary. He shall maintain within the fund three (3) separate accounts: a clearing account; an unemployment trust fund account; and a benefit account. (2) All money payable to the fund, upon receipt thereof by the cabinet, shall be forwarded to the Treasurer, who shall immediately deposit it in the clearing account. Refunds payable under KRS 341.330 may be paid from the clearing account upon warrants issued by the Treasurer under the direction of the secretary. After clearance thereof, all other money in the clearing account shall be immediately deposited with the secretary of the federal treasury to the credit of the account of this state in the unemployment trust fund, established and maintained under Section 904 of the Social Security Act (49 Stat. 620), as amended, any other law to the contrary notwithstanding. (3) The benefit account shall consist of all money requisitioned from the state's account in the unemployment trust fund. Except as otherwise provided in this chapter, money in the clearing and benefit accounts may be deposited by the Treasurer, under the direction of the secretary, in any bank or public depository in which general funds of the state may be deposited, but no public deposit insurance charge or premium shall be paid out of the fund. History: Amended 1974 Ky. Acts ch. 74, Arts. II, sec. 9(1) and VI, sec. 107(23), (31). - - Amended 1950 Ky. Acts ch. 206, sec. 1. -- Amended 1946 Ky. Acts ch. 27, sec. 22. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4748g-14.

KRS 341.510 Withdrawals from trust fund -- Governor may request transfer of funds from federal unemployment trust fund

341.510. Withdrawals from trust fund -- Governor may request transfer of funds from federal unemployment trust fund (1) Except as provided in subsection (2) of this section and except the money as has been credited to the account of this state in the unemployment trust fund under the provisions of Section 903 of the Social Security Act as amended, and appropriated by legislative action authorized thereunder for administrative expenses, money shall be requisitioned from the state's account in the unemployment trust fund solely for the payment of benefits and in accordance with regulations prescribed by the secretary. The secretary, through the State Treasurer acting as his fiscal agent, shall from time to time requisition from the unemployment trust fund the amounts not exceeding the amounts standing to this state's accounts therein, as he considers necessary for the payment of benefits for a reasonable future period. (2) The Governor may, at any time, pursuant to Section 1202 of the Social Security Act, request that funds be transferred from this state's account in the unemployment trust fund for repayment of part or all of that balance of advances made to the state under Section 1201 of the Social Security Act. (3) Upon receipt thereof the Treasurer shall deposit the money in the benefit account and shall issue his vouchers for the payment of benefits solely from the benefit account. Expenditures of the money in the benefit account shall not be subject to any provisions of law requiring specific appropriations or other formal release by state officers of money in their custody. All vouchers issued by the Treasurer for the payment of benefits and refunds shall bear the signature of the Treasurer and the approval in writing of the secretary of the Finance and Administration Cabinet. (4) Any balance of money requisitioned from the unemployment trust fund that remains unclaimed or unpaid in the benefit account after the expiration of the period for which the sums were requisitioned shall either be deducted from estimates for, and may be utilized for the payment of benefits during succeeding periods, or, in the discretion of the secretary, shall be redeposited with the secretary of the federal Treasury to the credit of this state's account in the unemployment trust fund, as provided in KRS 341.500. (5) Notwithstanding the provisions of subsection (1) of this section to the contrary, money credited to the state under Section 903 of the Social Security Act, as amended with respect to federal fiscal years 1999, 2000, and 2001, shall be used solely for the administration of the unemployment insurance program and not subject to appropriation by the General Assembly. Effective: July 14, 2000 History: Amended 2000 Ky. Acts ch. 547, sec. 12, effective July 14, 2000. -- Amended 1978 Ky. Acts ch. 389, sec. 28, effective July 1, 1978. -- Amended 1974 Ky. Acts ch. 74, Arts. II, sec. 9(2) and VI, sec. 107(31) -- Amended 1956 (4th Extra. Sess.) ch. 5, sec. 2, effective July 26, 1956. -- Amended 1950 Ky. Acts ch. 206, sec. 1. -- Amended 1944 Ky. Acts ch. 27, sec. 1. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4748g-14.

KRS 341.520 Disposition of funds upon discontinuance of trust fund

341.520. Disposition of funds upon discontinuance of trust fund KRS 341.490, 341.500 and 341.510, to the extent that they relate to the unemployment trust fund, shall be operative only so long as that fund continues to exist and so long as the secretary of the federal treasury continues to maintain for this state a separate book account of all funds deposited therein by this state for benefit purposes, together with this state's proportionate share of the earnings of that fund, from which no other state is permitted to make withdrawals. If the unemployment trust fund ceases to exist, or such separate book account is no longer maintained, all money, property or securities therein, belonging to the unemployment insurance fund of this state shall be transferred to the treasurer of the unemployment insurance fund, who shall hold, invest, transfer, sell, deposit, and release such money, property, or securities in a manner approved by the secretary and the Finance and Administration Cabinet, in accordance with this chapter. Such money shall be invested in bonds or other interest-bearing obligations of the United States of America. Investments shall at all times be so made that all the assets of the fund shall always be readily convertible into cash when needed for the payment of benefits. The State Treasurer shall dispose of securities or other property belonging to the unemployment insurance fund only under the direction of the secretary and the secretary of the Finance and Administration Cabinet. History: Amended 1974 Ky. Acts ch. 74, Arts. II, sec. 9(1), (2) and VI, sec. 107(21). -- Amended 1950 Ky. Acts ch. 206, sec. 1. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4748g-14.

KRS 341.530 Employer reserve accounts -- Reimbursing employer accounts -- Relief for improper benefit payments -- Charging of benefits -- Voluntary payments -- Payments of benefits related to state of emergency or disaster declaration

341.530. Employer reserve accounts -- Reimbursing employer accounts -- Relief for improper benefit payments -- Charging of benefits -- Voluntary payments -- Payments of benefits related to state of emergency or disaster declaration (1) The Office of Unemployment Insurance shall maintain a reserve account for each subject employer making contributions to the fund and a reimbursing employer account for each subject employer making payment in lieu of contributions, and shall, except as provided in KRS 341.590, credit to such account the total amount of all contributions or benefit reimbursement paid by the employer on his or her own behalf. Nothing in this section or elsewhere in this chapter shall be construed to grant any employer or individual who is or was in his or her employ prior claims or rights to the amounts paid by him or her into the fund. (2) Except as provided in subsection (3) of this section, all regular benefits paid to an eligible worker in accordance with KRS 341.380 plus the extended be nefits paid in accordance with KRS 341.700 to 341.740, subject to the provisions of paragraphs (a) and (b) of this subsection, shall be charged against the reserve account or reimbursing employer account of his or her most recent employer. No employer shall be deemed to be the most recent employer unless the eligible worker to whom benefits are payable shall have worked for such employer in each of ten (10) weeks whether or not consecutive back to the beginning of the worker's base period. Shared work benefits paid to an eligible worker in accordance with KRS 341.4161 to 341.4173 shall be charged against the reserve account or reimbursing employer account of the shared work employer. (a) Subject employers, which are not governmental entities as defined in KR S 341.069, shall be charged one -half (1/2) of the extended benefits paid in accordance with KRS 341.700 to 341.740; and (b) Subject employers which are governmental entities, as defined in KRS 341.069, shall be charged for all extended benefits paid in acc ordance with KRS 341.700 to 341.740 for compensable weeks occurring on or after January 1, 1979, and for one -half (1/2) of the extended benefits paid for compensable weeks occurring prior to such date. (3) Notwithstanding the provisions of subsection (2) o f this section, benefits paid to an eligible worker and chargeable to a contributing employer's reserve account under such subsection shall be charged against the pooled account if such worker was discharged by such employer for misconduct connected with h is or her most recent work for such employer, voluntarily left his or her most recent work with such employer without good cause attributable to the employment, or the employer has continued to provide part -time employment and wages, without interruption, to the same extent that was provided from the date of hire, and the employer within a reasonable time, as prescribed by regulation of the secretary, notifies the office, in writing, of the alleged voluntary quitting, discharge for misconduct or continuing part-time employment; provided, however, that no employer making payments to the fund in lieu of contributions shall be relieved of charges by reason of this subsection. (4) Notwithstanding the provisions of subsection (3) of this section, no contributing employer's reserve account shall be relieved of any charges for benefits relating to an improper benefit payment to a worker established after October 21, 2013, if: (a) The improper benefit payment was made because the employer, or an agent of the employer, was at fault for failing to respond timely or adequately to the request of the secretary for information relating to a claim for benefits; and (b) The employer, or an agent of the employer, has a pattern of failing to respond timely or adequately to requests under paragraph (a) of this subsection. For purposes of this paragraph, a "pattern of failing" means at least six (6) failures occur in a calendar year or the failure to respond to two percent (2%) of such requests in a calendar year, whichever is greater. (5) Any determination under subsection (4) of this section shall be transmitted to the last known physical or electronic address provided by the employer and may be appealed in accordance with the provisions of KRS 341.420(2). (6) Each subject employer's reserve account or reimbursing account shall, unless terminated as of the computation date (as defined in subsection (5) of KRS 341.270), be charged with all benefits paid to eligible workers which are chargeable to such reserve account or reimbursing account under subsection (2) of this section. A subject employer's reserve account or reimbursing account shall be deemed to be terminated if he or she has ceased to be subject to this chapter, and his or her account has been closed and any balance remaining therein has been transferred to the fund's pooled account or to a successor's account as provided in KRS 341.540 or has been refunded if the employer is a reimbursing employer. (7) Notwithstanding subsection (1) of this section, two (2) or more nonprofit Internal Revenue Code sec. 501(c)(3) organizations may jointly request the secretary to establish a group reserve account or reimbursing account for such nonprofit organizations. Two (2) or more governmental entities may jointly request the secretary to establish a group reserve account or reimbursing account, and once established, such account shall remain in effect at least two (2) calendar years and thereafter until either dissolved at the discretion of the secretary or upon filing application for dissolution by the group members. Each member of a group shall be jointly and severally liable for all payments due under this chapter from each or all of such group members. The secretary shall prescribe such procedures as he or she deems necessary for the establishment, maintenance, and dissolution of a group reserve account or reimbursing account. (8) Any subject contributing employer may at any time on or before December 31, 2011, make voluntary payments to the fund, additional to the contributions required under KRS 341.260 and 341.270. Effective January 1, 2012, any subject contributing employer with a negative reserve account balance may make voluntary payments to the fund every other calendar year, in addition to the contributions required under KRS 341.260 and 341.270. Notwithstanding any other provision of this chapter, contributions paid on or before the computation date and voluntary payments made within twenty (20) days following the mailing of notices of new rates shall be credited to an employer's reserve account as of the computation date, provided no voluntary payments shall be used in computing an employer's rate unless the payment is made prior to the expiration of one hundred and twenty (120) days after the beginning of the year for which the rate is effective. Voluntary payments by any employer shall not exceed any negative balance they may have in their reserve account as of the computation date. Any employer who is delinquent in the payment of contributions, penalties, or interest as of the computation date shall be entitled to make voluntary payments only after the amount of the delinquency is paid in full. (9) Notwithstanding any other provisions of this chapter, any benefits paid to an eligible worker for reasons related to a state or federal state of emergency or disaster declaration shall be paid from the pooled account provided in KRS 341.550 and not from the reserve account of the employer of that individual. The reserve account shall not be charged for benefits related to a state of emergency or disaster declaration. Payments shall be accounted for separately to allow the secretary to seek reimbursement from the federal government. Effective: January 1, 2023 History: Amended 2022 Ky. Acts ch. 21, sec. 19, effective January 1, 2023; and ch. 236, sec. 148, effective July 1, 2022. -- Amended 2021 Ky. Acts ch. 177, sec. 4, effective April 1, 2021. -- Amended 2019 Ky. Acts ch. 146, sec. 67, effective June 27, 2019. -- Amended 2013 Ky. Acts ch. 45, sec. 2, effective June 25, 2013. -- Amended 2010 (1st Extra. Sess.) Ky. Acts ch. 5, sec. 10, effective August 28, 2010. - - Amended 2006 Ky. Acts ch. 211, sec. 154, effective July 12, 2006. -- Amended 1998 Ky. Acts ch. 167, sec. 9, effective July 15, 1998. -- Amended 1996 Ky. Acts ch. 266, sec. 18, effective July 15, 1996. -- Amended 1992 Ky. Acts ch. 38, sec. 1, effective July 14, 1992. -- Amended 1984 Ky. Acts ch. 1, sec. 3, effective July 13, 1984; and ch. 326, sec. 6, effective July 13, 1984. -- Amended 1982 Ky. Acts ch. 261, sec. 7, effective July 15, 1982. -- Amended 1978 Ky. Acts ch. 389, sec. 29, effective July 1, 1978. --Amended 1974 Ky. Acts ch. 74, Art. VI, sec. 107(23), (31). -- Amended 1972 Ky. Acts ch. 21, sec. 31. -- Amended 1964 Ky. Acts ch. 168, sec. 4. -- Amended 1958 Ky. Acts ch. 4, sec. 12. -- Amended 1950 Ky. Acts ch. 206, sec. 1. -- Amended 1948 Ky. Acts ch. 216, sec. 21. -- Amended 1944 Ky. Acts ch. 37, sec. 2. -- Amended 1942 Ky. Acts ch. 19, secs. 8 and 17. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4748g-15. Legislative Research Commission Note (1/1/2023). This statute was amended by 2022 Ky. Acts chs. 21 and 236, which do not appear to be in conflict and have been codified together. Legislative Research Commission Note (1/1/2023). 2022 Ky. Acts ch. 21, sec. 26, provides that the Act, which amended this statute, may be cited as the Unemployment Insurance Sustainability Act of 2022. Legislative Research Commission Note (4/1/2021). 2021 Ky. Acts ch. 177, sec. 7 provides that the amendments made to this statute in that Act are retroactive to March 6, 2020.

KRS 341.540 Reserve accounts of successive employing units -- Resources and liabilities -- Contribution rate -- Penalties

341.540. Reserve accounts of successive employing units -- Resources and liabilities -- Contribution rate -- Penalties (1) As used in this section, unless the context clearly requires otherwise: (a) "Substantially common" or "substantially the same" means that there is identifiable or demonstrative commonality or similarity of ownership, familial relationships, principals or corporate officers, day-to-day operations, assets and liabilities, and stated business; (b) "Trade" or "business" includes but is not limited to a commercial enterprise or establishment; any entity engaged in the supplying, production, or manufacturing of goods, commodities, or services; any entity engaged in commerce, sale for profit, or the providing of goods, personnel, or services; (c) "Knowingly" means having actual knowledge of, or acting with deliberate ignorance or disregard for, the prohibition involved; (d) "Violates" or "attempts to violate" includes, but is not limited to, intended evasion, misrepresentation, or willful nondisclosure; and (e) "Person" has the same meaning as in Section 7701(a)(1) of the Internal Revenue Code. (2) (a) For the purpose of this chapter, if a subject employer transfers all or part of its trade or business, the acquiring employing unit shall be deemed a successor if the transfer is in accordance with administrative regulations promulgated by the secretary, or if there is substantially common ownership, management, or control of the subject employer and employing unit. If an employing unit is deemed a successor, the transferring employing unit shall be deemed a predecessor. (b) For the purpose of this chapter, if a nonsubject employer acquires all or part of the trade or business of a subject employer, the nonsubject employer shall file an application with the Office of Unemployment Insurance to establish an unemployment reserve account within forty-five (45) days of employing personnel. The application will be considered and processed in accordance with administrative regulations promulgated by the secretary and shall require information necessary to determine whether the nonsubject employer is a successor of the subject employer and to establish an initial unemployment contribution rate for the employer. Factors to be considered in the determination of successorship and the fixing of the initial rate shall include but not be limited to the nonsubject employer's prior unemployment claims history, benefit charges, historical rate charges, and payment penalties assessed in the previous five (5) years, in addition to the factors set forth in subsection (6)(b) of this section. After consideration of these factors, and others that the applicant may submit in justification of an initial rate determination, the secretary shall set an appropriate contribution rate. Any determinations of initial unemployment contribution rates made pursuant to this subsection shall not be effective prior to January 1, 2018. (3) (a) Notwithstanding subsection (2)(b) of this section, any successor to the trade or business of a subject employer shall assume the resources and liabilities of the predecessor's reserve account, including interest, and shall continue the payment of all contributions and interest due under this chapter, except that the successor shall not be required to assume the liability of any delinquent contributions and interest of a predecessor or predecessors unless the cabinet notifies the successor of the delinquency within six (6) months after the department has notice of the succession; and (b) Any nonsubject employer that is deemed a successor in whole or part shall be allowed to make a one (1) time voluntary payment to pay off or reduce the negative reserve assumed from the predecessor. This payment shall be made within sixty (60) days of receipt of the first notice of a negative predecessor reserve account. This one (1) time voluntary payment cannot exceed the amount of negative reserve assumed by the successor. (4) The liability for delinquent contributions and interest imposed upon the successor by subsection (3) of this section shall be secondary to the liability of the predecessor or predecessors, and if the delinquency has been reduced to judgment, the order of execution on the judgment shall be as follows: (a) Against the assets, both real and personal, of the predecessor or predecessors; (b) Against the assets, both real and personal, of the business acquired; and (c) Against the assets, both real and personal, of the successor or acquirer. (5) (a) Notwithstanding the provisions of subsection (3) of this section, any successor to a portion of the trade or business of a subject employer, who is, or by reason of the transfer becomes, a subject employer, shall assume the resources and liabilities of the predecessor's reserve account in proportion to the percentage of the payroll or employees assignable to the transferred portion. In calculating the transferred portion, the secretary shall utilize the last four (4) calendar quarters preceding the date of transfer for workers employed by the successor subsequent to that date. The taxable payroll, benefit charges and the potential benefit charges shall be assumed by the successors in a like proportion. (b) Notwithstanding the provisions of paragraph (a) of this subsection, if any employing unit succeeds to a portion of the trade or business of another employing unit; becomes, by reason of that succession, a subject employer with substantially the same ownership, management, or control as the predecessor employing unit; and lays off or terminates more than one-half (1/2) of the original employees transferred within six (6) months of the date of transfer; then the succession and creation of the new employing unit shall be voided, and the benefits attributable to the lay-offs or terminations shall be charged to the reserve account of the original employing unit. (6) (a) The contribution rate of a successor in whole or in part, which was a subject employer prior to succession, shall not be affected by the transfer of the reserve account for the remainder of the rate year in which succession occurred; except that the rate of the successor shall be recalculated and made effective upon the first day of the calendar quarter immediately following the date of the transfer if there is substantially common ownership, management, or control of the predecessor and successor. (b) The contribution rate of a successor in whole or in part, which was not a subject employer prior to succession, shall be determined by a review of the application required by subsection (2)(b) of this section, except if the secretary finds, after a thorough investigation based on the use of objective factors, including but not limited to: 1. The cost of acquiring the business; 2. How long the original business enterprise was continued; and 3. Whether a substantial number of new employees were hired for performance of duties unrelated to the business activity prior to acquisition; that the succession was solely for the purpose of obtaining a rate lower than that prescribed in KRS 341.270(1) and 341.272 for a new employing unit, then the unemployment experience of the predecessor shall not be transferred, the rate for a new employing unit shall be assigned, and the employing unit shall be otherwise deemed a successor for the purpose of KRS 341.070(7) and subsection (3) of this section. (c) The contribution rate for a successor which becomes a subject employer through the simultaneous transfer, either in whole or in part, of two (2) or more predecessor reserve accounts shall be the rate determined in accordance with the provisions of KRS 341.270, by combining the reserve accounts succeeded to as of the computation date for determining rates for the calendar year in which succession occurred. (d) The contribution rate of a successor which succeeds, either in whole or in part, to a predecessor's reserve account after a computation date, but prior to the beginning of the calendar year immediately following that computation date, shall be the rate determined in accordance with KRS 341.270, by effecting the transfer of the reserve account as of the computation date immediately preceding the date of succession. (7) Notwithstanding KRS 341.270, the contribution rate for an employing unit that knowingly violates or attempts to violate the provisions of this section or any other provision of the chapter related to determining the assignment of a contribution rate shall be the highest rate assignable under this chapter for the calendar year during which the violation or attempted violation occurred and the three (3) calendar years immediately following that year. If that employer's rate is already at the highest assignable rate, or if the amount of increase in the employer's rate would be less than an additional two percent (2%) for that year, then a penalty rate of contributions of an additional two percent (2%) of taxable wages shall be imposed for each year. (8) In addition to the penalties prescribed in subsection (7) of this section and KRS 341.990(9), any person who knowingly violates this section shall be subject to the penalties stipulated under KRS 341.990. (9) (a) The secretary shall establish procedures to identify the transfer of a business for purposes of this section. (b) The secretary shall have the authority and discretion to set an initial contribution rate upon the providing of justification by a subject employer and consideration of relevant factors, including but not limited to the factors set forth in subsections (2) and (6)(a) of this section. Effective:July 1, 2022 History: Amended 2022 Ky. Acts ch. 236, sec. 149, effective July 1, 2022. -- Amended 2019 Ky. Acts ch. 146, sec. 68, effective June 27, 2019. -- Amended 2018 Ky. Acts ch. 134, sec. 5, effective July 14, 2018. -- Amended 2017 Ky. Acts ch. 133, sec. 3, effective June 29, 2017. -- Amended 2005 Ky. Acts ch. 12, sec. 1, effective June 20, 2005. -- Amended 2000 Ky. Acts ch. 32, sec. 1, effective July 14, 2000. -- Amended 1998 Ky. Acts ch. 167, sec. 10, effective July 15, 1998. -- Amended 1988 Ky. Acts ch. 106, sec. 11, effective July 15, 1988. --Amended 1978 Ky. Acts ch. 389, sec. 30, effective July 1, 1978. -- Amended 1974 Ky. Acts ch. 74, Art. VI, sec. 107(23), (31). -- Amended 1972 Ky. Acts ch. 21, sec. 32. -- Amended 1964 Ky. Acts ch. 168, sec. 5. -- Amended 1952 Ky. Acts ch. 154, sec. 17. -- Amended 1950 Ky. Acts ch. 206, sec. 1. -- Amended 1942 Ky. Acts ch. 19, secs. 7 and 16. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4748g-15.

KRS 341.550 Pooled account for contributing employers

341.550. Pooled account for contributing employers (1) The cabinet shall maintain a pooled account for contributing employers to which shall be credited: (a) Payments received from the federal government under the provisions of Section 204(a)(1) of the "Federal-State Extended Unemployment Compensation Act of 1970," and amendments thereto; (b) All realized earnings and gains on investments of the fund; (c) Except as provided in KRS 341.540, any balance remaining in the reserve account of any previously subject contributing employer after such employer has ceased to be subject to this chapter; (d) Any payments into or amounts in the fund not allocable to any employer's reserve account; and (e) Any payments collected under subsection (2) of this section. (2) (a) Except as provided in KRS 341.530(4), any benefits paid through error which would otherwise have been chargeable to the reserve account of a contributory employer shall be charged against the pooled account. However, no employer making payments to the fund in lieu of contributions shall be relieved of charges by reason of this subsection. (b) The repayment of benefits paid erroneously as provided in subsection (1) of KRS 341.415 shall be credited to the pooled account. The pooled account shall be credited with any sums deducted from future benefits as provided in KRS 341.415 and shall be credited to the pooled account, provided the benefits were charged to the pooled account by reason of KRS 341.530(3), or paragraph (a) of this subsection. Except as provided in KRS 341.415(1), if the benefits were charged to and paid by any employer making payments to the fund in lieu of contributions, the amount of the repayment or the sum deducted from future benefits shall be credited to the reimbursing account of that employer, and may upon written request from the employer be refunded without interest. (3) One-half (1/2) of the benefits paid to an eligible worker in accordance with KRS 341.700 to 341.740 shall be charged against the pooled account, except that during a period in which federal payments to states under Section 204 of the Federal-State Extended Unemployment Compensation Act of 1970 are reduced under an order issued under Section 252 of the Balanced Budget and Emergency Deficit Control Act of 1985 (Public Law 99-177), one-half (1/2) of the benefits paid to an eligible worker in accordance with KRS 341.700 to 341.740, reduced by an amount equal to the difference of one-half (1/2) of the benefits paid to an eligible worker in accordance with KRS 341.700 to 341.740 and the amount of the federal payment, shall be charged against the pooled account. Effective: June 25, 2013 History: Amended 2013 Ky. Acts ch. 45, sec. 3, effective June 25, 2013. -- Amended 1996 Ky. Acts ch. 266, sec. 19, effective July 15, 1996. -- Amended 1986 Ky. Acts ch. 397, sec. 2, effective July 15, 1986. -- Amended 1974 Ky. Acts ch. 74, Art. VI, sec. 107(23). -- Amended 1972 Ky. Acts ch. 21, sec. 33. -- Amended 1966 Ky. Acts ch. 255, sec. 255. -- Amended 1958 Ky. Acts ch. 4, sec. 13. -- Amended 1950 Ky. Acts ch. 206, sec. 1. -- Amended 1948 Ky. Acts ch. 216, sec. 22. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4748g-15.

KRS 341.560 Repealed, 1958

341.560. Repealed, 1958 Catchline at repeal: Emergency diversion of contributions to pooled account. History: Repealed 1958 Ky. Acts ch. 4, sec. 14. -- Amended 1950 Ky. Acts ch. 206, sec. 1. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4748g-15.

KRS 341.565 Repealed, 1968

341.565. Repealed, 1968 Catchline at repeal: Prior determinations not affected. History: Repealed 1968 Ky. Acts ch. 152, sec. 168. -- Created 1958 Ky. Acts ch. 4, sec. 18.

KRS 341.570 Representation in court -- Expense of suit

341.570. Representation in court -- Expense of suit (1) In any civil action to enforce the provisions of this chapter or in which the commission or the cabinet is an interested party, the commission or the cabinet may be represented by any qualified attorney who is designated by the secretary for that purpose. The expenses and compensation of such special attorney and any experts employed in connection with such proceedings shall be considered a proper cost of the administration of this chapter. (2) All criminal actions for violation of any provision of this chapter, or of any rules or regulations issued under it, shall be prosecuted by the Attorney General of this state, or, at his request and under his direction, by the county attorney or Commonwealth attorney of any county in which the employing unit has a place of business or the violator resides or has filed a claim. Effective: July 15, 1994 History: Amended 1994 Ky. Acts ch. 136, sec. 3, effective July 15, 1994. -- Amended 1988 Ky. Acts ch. 106, sec. 12, effective July 15, 1988. -- Amended 1974 Ky. Acts ch. 74, Art. VI, sec. 107(23),(31). -- Amended 1950 Ky. Acts ch. 206, sec. 1. -- Amended 1948 Ky. Acts ch. 216, sec. 23. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4748g-17.

KRS 341.580 Limitations on payment of benefits

341.580. Limitations on payment of benefits Benefits shall be considered due and payable under this chapter only to the extent provided in this chapter and to the extent that money is available therefor to the credit of the unemployment insurance fund, and neither this state, the secretary, nor the cabinet shall be liable for any amount in excess of such sums. History: Amended 1974 Ky. Acts ch. 74, Art. VI, sec. 104. -- Amended 1950 Ky. Acts ch. 206, sec. 1. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4748g-18.

KRS 341.590 Additional contributions if federal government fails to provide funds for administration

341.590. Additional contributions if federal government fails to provide funds for administration If the federal government does not, for any fiscal year, make the certification for payment to this state of funds for the assistance of this state in the administration of this chapter as provided by Title III of the Federal Social Security Act (49 Stat. 620) or any amendment thereto, every employer subject to this chapter shall, for that fiscal year, pay to the unemployment compensation administration fund, to be used for the administration of this chapter, contributions equal to three-tenths of one percent (0.3%) of such subject employer's wages payable for covered employment for the same period. These contributions shall be collected the same as contributions for the payment of benefits. History: Amended 1950 Ky. Acts ch. 206, sec. 1. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4748g-20.

KRS 341.595 Governor to apply for advances from federal unemployment account and request cap on Federal Unemployment Tax Act credit reduction

341.595. Governor to apply for advances from federal unemployment account and request cap on Federal Unemployment Tax Act credit reduction (1) The Governor is hereby authorized to apply for advances to the credit of this state's account in the unemployment trust fund from the federal unemployment account in such fund as provided for in Title XII of the Social Security Act when the balance of this state's account requires such action. (2) If eligible under federal law, the Governor shall make application in 2013 and in subsequent calendar years to the secretary of the United States Department of Labor to request a cap on any Federal Unemployment Tax Act, 26 U.S.C. secs. 3301 to 3311, credit reduction. Effective: April 11, 2012 History: Amended 2012 Ky. Acts ch. 52, sec. 4, effective April 11, 2012. -- Created 1978 Ky. Acts ch. 389, sec. 27, effective July 1, 1978.

KRS 341.600 Continuation -- No vested right created

341.600. Continuation -- No vested right created (1) The secretary, the cabinet, the commission, its personnel, or organization and funds shall constitute a continuation of the analogous provisions of the previous unemployment compensation laws of this state and the provisions of this chapter shall be considered as substituted in a continuing way for the provisions of such laws. Nothing in this chapter shall waive any payments required of any employer under any such laws. (2) No vested right shall exist against amendment or repeal of any part of this chapter. History: Amended 1974 Ky. Acts ch. 74, Art. VI, sec. 105. -- Amended 1950 Ky. Acts ch. 206, sec. 1. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4748g-19, 4748g-20.

KRS 341.610 Pledge to replace funds

341.610. Pledge to replace funds Kentucky hereby obligates itself for the replacement, within a reasonable time, of any moneys received pursuant to Title III of the Social Security Act which, because of any action or contingency, are lost or expended for purposes other than, or in amounts in excess of, those found necessary by the appropriate federal agency for the proper administration of this chapter. History: Amended 1950 Ky. Acts ch. 206, sec. 1. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4748g-25.

KRS 341.611 Payment of interest on advances -- Surcharge under KRS 341.614 on contributing employers

341.611. Payment of interest on advances -- Surcharge under KRS 341.614 on contributing employers (1) Any interest required to be paid on advances under Title XII of the Social Security Act shall be paid in a timely manner and shall not be paid directly or indirectly, by an equivalent reduction in unemployment contributions or otherwise, by the state unemployment insurance fund. (2) Such interest and the repayment of money, including any interest thereon, received from any source related to the payment of interest on advances under Title XII of the Social Security Act shall be paid by the penalty and interest account as required by KRS 341.295. (3) In the event there are insufficient funds in the unemployment compensation administration fund to pay the interest on such advances under Title XII of the Social Security Act or the repayment of money, including any interest thereon, received from any source related to the payment of interest on such advances, all subject contributing employers shall be assessed a surcharge as provided in KRS 341.614. Effective: April 11, 2012 History: Amended 2012 Ky. Acts ch. 52, sec. 5, effective April 11, 2012. -- Amended 1996 Ky. Acts ch. 266, sec. 20, effective July 15, 1996. -- Created 1984 Ky. Acts ch. 326, sec. 1, effective July 13, 1984.

KRS 341.612 Interest payment fund

341.612. Interest payment fund (1) There is created within the State Treasury a special fund for unemployment insurance known as the interest payment fund which shall be administered separate and apart from all public money or funds of the state. (2) The unemployment insurance interest payment fund shall be used exclusively for the purposes of payment of interest on advances under Title XII of the Social Security Act received from the United States Department of Labor in support of the unemployment insurance programs of the Commonwealth and repayment of money, including any interest thereon, received from any source related to the payment of interest on such advances. The secretary shall have full power, authority, and jurisdiction over the fund, including all money, property, and securities belonging thereto, except where specified otherwise in KRS 341.295, and he shall perform any act necessary or convenient in the administration of the fund consistent with this section. (3) Any money collected for the purpose of paying interest on advances under Title XII of the Social Security Act or repayment of money, including any interest thereon, received from any source related to the payment of interest on such advances shall be invested at interest in banks or other interest-bearing obligations of the United States of America. Investments shall at all times be made so that all the assets of the unemployment insurance interest payment fund shall always be convertible into cash when needed for the payment of interest on advances under Title XII of the Social Security Act or repayment of money, including any interest thereon, received from any source related to the payment of interest on advances. All interest income received under this section shall be credited to the interest payment fund. The State Treasurer shall dispose of securities or other property belonging to the unemployment insurance interest payment fund only under the direction of the secretary and the secretary of the Finance and Administration Cabinet. (4) Any balance of money remaining in the unemployment insurance interest payment fund after all interest due and owing on advances under Title XII of the Social Security Act and repayment of money, including any interest thereon, received from any source related to the payment of interest on advances have been paid shall be credited on a proportional basis to the reserve account of each active subject contributing employer. Effective: April 11, 2012 History: Amended 2012 Ky. Acts ch. 52, sec. 6, effective April 11, 2012. -- Amended 1996 Ky. Acts ch. 266, sec. 21, effective July 15, 1996. -- Created 1984 Ky. Acts ch. 326, sec. 2, effective July 13, 1984.

KRS 341.613 Repealed, 1996

341.613. Repealed, 1996 Catchline at repeal: Surcharge on employers to pay interest due on advances. History: Repealed 1996 Ky. Acts ch. 266, sec. 24, effective July 15, 1996. -- Amended 1986 Ky. Acts ch. 26, sec. 8, effective July 15, 1986. -- Created 1984 Ky. Acts ch. 326, sec. 3, effective July 13, 1984.

KRS 341.614 Surcharge to be paid by subject contributing employers each year funds insufficient in unemployment compensation administration fund -- Percentage rate -- Annual adjustment -- Payment and collection

341.614. Surcharge to be paid by subject contributing employers each year funds insufficient in unemployment compensation administration fund -- Percentage rate -- Annual adjustment -- Payment and collection (1) Effective January 1, 2014, there shall be a surcharge upon all subject contributing employers for any year there are insufficient funds in the unemployment compensation administration fund for the payment of interest on advances under Title XII of the Social Security Act or for the repayment of money, including any interest thereon, received from any source related to the payment of interest on such advances. (2) (a) The surcharge shall be twenty-two hundredths of one percent (0.22%) of the first nine thousand six hundred dollars ($9,600) in wages paid to each worker by a subject contributing employer or his predecessor with respect to covered employment during any calendar year. (b) Effective January 1, 2015, and each calendar year thereafter, the secretary shall adjust the surcharge percentage rate based on any increase to the taxable wage base for that calendar year as provided in KRS 341.030(7). The purpose of the adjustment shall be to maintain costs per worker comparable to the original surcharge. Any reduction in the surcharge percentage rate shall correspond to the increase to the taxable wage base for that calendar year and shall be rounded up to the nearest one-hundredth of one percent (0.01%). (c) Notwithstanding paragraph (b) of this subsection, the secretary may reduce the surcharge percentage rate or suspend the surcharge for any calendar year based on the balance of the unemployment insurance interest payment fund and the projected amount due for interest on advances under Title XII of the Social Security Act and for repayment of money, including any interest thereon, received from any source related to the payment of interest on such advances. (3) The surcharge established in this section shall be due and payable at the same time and in the same manner as employer contributions. Any surcharge collected shall be deposited in the unemployment insurance interest payment fund. (4) Any surcharge unpaid on the date on which it is due and payable, pursuant to subsection (3) of this section, shall be subject to interest at the rate of one and one-half percent (1.5%) per month or fraction thereof, not to exceed ninety percent (90%) of the amount of such surcharge, from and after such date until payment is received by the cabinet, regardless of whether such delinquency has been reduced to a judgment or not as provided in subsection (6) of this section or is the subject of an administrative appeal or court action. The interest collected shall be deposited in the unemployment insurance interest payment fund. (5) A lien of the same nature and having the same force, effect, and priority as provided in KRS 341.310 shall commence on all property of a subject contributing employer delinquent in the payment of any surcharge or interest thereon. (6) If, after due notice, any subject contributing employer defaults in payment of any surcharge or interest thereon, the amount due may be collected by a civil action instituted in the Franklin Circuit Court or the Franklin District Court depending on the jurisdictional amount in controversy, including interest and penalties, in the name of the state, and the subject contributing employer adjudged in default shall pay the costs of the action. Civil actions brought under this section shall be heard by the court, without the intervention of a jury, at the earliest possible date and shall be entitled to preference on the calendar of the court over all other civil actions, except petitions for judicial review under this chapter and cases arising under the Kentucky workers' compensation law. (7) At or after the commencement of an action under subsection (6) of this section, attachment may be had against the property of the liable subject contributing employer for such surcharge and interest without execution of a bond, or, after judgment has been entered, an execution may be issued against the property of such employer without the execution of a bond. (8) An action for the recovery of a surcharge or interest thereon under this section shall be barred, and any lien therefor shall be canceled and extinguished, unless collected or suit for collection has been filed within ten (10) years from the due date of such surcharge. (9) Notwithstanding subsection (6) of this section, any delinquent surcharge or interest thereon may be collected in accordance with the levy and distraint provisions of this chapter. (10) Any delinquent surcharge or interest collected after July 31, 2017, shall not be subject to the credit provisions contained in KRS 341.612 and shall be deposited into the penalty and interest account. (11) Notwithstanding any other provisions of this chapter, for the calendar years 2021 and 2022, there shall be no surcharge assessment. Effective:March 24, 2022 History: Amended 2022 Ky. Acts ch. 29, sec. 3, effective March 24, 2022. -- Amended 2021 Ky. Acts ch. 177, sec. 5, effective April 1, 2021. -- Amended 2017 Ky. Acts ch. 133, sec. 4, effective June 29, 2017. -- Created 2012 Ky. Acts ch. 52, sec. 7, effective April 11, 2012. Legislative Research Commission Note (3/24/2022). 2022 Ky. Acts ch. 29, sec. 5, provides that the amendments made to this statute in that Act are retroactive to January 1, 2022. Legislative Research Commission Note (4/1/2021). The language in subsection (11) of this statute has been changed in codification from the way it was enacted to delete a reference to calendar year 2022, which was deleted in the Governor s line-item veto of 2021 HB 413 (2021 Ky. Acts ch. 177, sec. 5). Legislative Research Commission Note (4/1/2021). Ky. Acts ch. 177, sec. 7 provides that the amendments made to this statute in that Act are retroactive to March 6, 2020.

KRS 341.620 Expenditure of federal moneys

341.620. Expenditure of federal moneys All moneys received pursuant to Title III of the Social Security Act, as amended, shall be expended solely for the purposes and in the amounts found necessary by the Federal Bureau of Employment Security for the proper and efficient administration of this chapter. History: Amended 1950 Ky. Acts ch. 206, sec. 1. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4748g-26.

KRS 341.630 Repealed, 1950

341.630. Repealed, 1950 Catchline at repeal: Authority to acquire site and erect office building; employment of architects and engineers; methods of financing. History: Repealed 1950 Ky. Acts ch. 206, sec. 1. -- Created 1946 Ky. Acts ch. 228, sec. 1.

KRS 341.640 Repealed, 1950

341.640. Repealed, 1950 Catchline at repeal: Bonds; terms and conditions of; source of payment. History: Repealed 1950 Ky. Acts ch. 206, sec. 1.-- Created 1946 Ky. Acts ch. 228, sec. 1.

KRS 341.650 Repealed, 1950

341.650. Repealed, 1950 Catchline at repeal: Use of proceeds of bonds; bondholders' lien; receiver. History: Repealed 1950 Ky. Acts ch. 206, sec. 1. -- Created 1946 Ky. Acts ch. 228, sec. 1.

KRS 341.660 Repealed, 1950

341.660. Repealed, 1950 Catchline at repeal: Pledge of funds accumulating under KRS 341.290, and rents; use of surplus. History: Repealed 1950 Ky. Acts ch. 206, sec. 1. -- Amended 1948 Ky. Acts ch. 216, sec. 24, effective April 1, 1948. -- Created 1946 Ky. Acts ch. 228, sec. 1.

KRS 341.670 Repealed, 1950

341.670. Repealed, 1950 Catchline at repeal: Resolutions for administration of building and income, and for security of bondholders. History: Repealed 1950 Ky. Acts ch. 206, sec. 1. -- Created 1946 Ky. Acts ch. 228, sec. 1.

KRS 341.680 Repealed, 1950

341.680. Repealed, 1950 Catchline at repeal: Refunding bonds; additional bonds. History: Repealed 1950 Ky. Acts ch. 206, sec. 1.-- Created 1946 Ky. Acts ch. 228, sec. 1.

KRS 341.690 Effect when checks not presented within one (1) year -- Cancellation and reissue

341.690. Effect when checks not presented within one (1) year -- Cancellation and reissue None of the funds, accounts or moneys administered, established, or maintained under this chapter shall be credited or otherwise transferred to the general expenditure fund or any other fund or account by reason of the provisions of KRS 41.370 or subject to escheat under any other section of the Kentucky Revised Statutes. Any unpaid check issued pursuant to the provisions of this chapter may be cleared from the records of the Treasurer within the time and in the manner specified in KRS 41.370, except that the amount of such check shall remain to the credit of the fund or account against which it was drawn. Such checks if thereafter presented for payment may be paid within the time and in the manner set forth in such section, except that the amount thereof shall be charged to the fund or account against which it was originally drawn. History: Created 1962 Ky. Acts ch. 207, sec. 4.

KRS 341.700 Effect of provisions relating to regular benefits on claims for, and the payment of, extended benefits

341.700. Effect of provisions relating to regular benefits on claims for, and the payment of, extended benefits Except when the result would be inconsistent with KRS 341.094, 341.096 and 341.710 to 341.740, as provided in the regulations of the secretary, the provisions of this chapter which apply to claims for, or the payment of, regular benefits shall apply to claims for, and the payment of, extended benefits. History: Amended 1974 Ky. Acts ch. 74, Art. VI, sec. 107(31). -- Created 1972 Ky. Acts ch. 21, sec. 34.

KRS 341.710 Eligibility requirements for extended benefits

341.710. Eligibility requirements for extended benefits (1) A worker shall be eligible to receive extended benefits with respect to any week of unemployment in his or her eligibility period only if the secretary finds that with respect to such week: (a) He or she is an "exhaustee" as defined in subsection (5) of KRS 341.096; and (b) He or she has satisfied the requirements of this chapter for the receipt of regular benefits that are applicable to workers claiming extended benefits, including not being subject to a disqualification for the receipt of benefits. (2) A worker shall not be eligible for extended benefits for any week if: (a) Extended benefits are payable for such week pursuant to an interstate claim filed in any state under the interstate benefit payment plan, and no extended benefit period is in effect for such week in such state. However, this provision shall not apply with respect to the first two (2) weeks for which extended benefits are payable to a worker pursuant to an interstate claim filed under the interstate benefit payment plan; or (b) The secretary finds that during such period: 1. He or she failed to accept any offer of suitable work (as required for extended benefits), or he or she failed to apply for any suitable work to which he or she was referred by the secretary; or 2. He or she failed to actively engage in seeking work as defined in this section. (3) Any individual who has been found ineligible for extended benefits by reason of the provisions set forth in this section shall be denied benefits for the week in which such failure occurred and thereafter until he or she has been employed in each of four (4) subsequent weeks (whether or not consecutive) and has earned at least four (4) times his or her weekly benefit rate in bona fide full-time covered employment. (4) For the purpose of this section, a worker shall be treated as actively engaged in seeking work during any week if: (a) Such worker has engaged in a systematic and sustained effort to obtain work during such week; and (b) Such worker furnishes tangible evidence that he or she has engaged in such effort during such week. (5) The secretary shall refer any claimant entitled to receive extended benefits to any suitable work which meets the criteria as required in KRS 341.712 for workers claiming extended benefits. (6) Notwithstanding any other provisions of this chapter, if the benefit year of any worker ends within an extended benefit period, the remaining balance of extended benefits that such worker would, but for this section, be entitled to receive in that extended benefit period, with respect to weeks of unemployment beginning after the end of the benefit year, shall be reduced (but not below zero (0)) by the product of the number of weeks for which the worker received any amounts as trade adjustment allowances within that benefit year, multiplied by the worker's weekly benefit amount for extended benefits. Effective: January 1, 2023 History: Amended 2022 Ky. Acts ch. 21, sec. 23, effective January 1, 2023. -- Amended 1996 Ky. Acts ch. 266, sec. 22, effective July 15, 1996. -- Amended 1994 Ky. Acts ch. 136, sec. 4, effective July 15, 1994. -- Amended 1982 Ky. Acts ch. 67, sec. 8, effective July 15, 1982. -- Amended 1974 Ky. Acts ch. 74, Art. VI, sec. 107(21). -- Created 1972 Ky. Acts ch. 21, sec. 35. Legislative Research Commission Note (1/1/2023). 2022 Ky. Acts ch. 21, sec. 26, provides that the Act, which amended this statute, may be cited as the Unemployment Insurance Sustainability Act of 2022.

KRS 341.712 Suitable work standards for extended benefit claimants

341.712. Suitable work standards for extended benefit claimants (1) No work shall be deemed to be suitable work for a worker making a claim for extended benefits, nor a disqualification imposed for refusal thereof, which does not accord with the labor standard provisions required by 26 U.S.C. sec. 3304(a)(5) (Section 3304(a)(5) of the Internal Revenue Code of 1954) and set forth herein under KRS 341.100, or if a worker would not be denied benefits by reason of the requirements set forth in KRS 341.350 as required by 26 U.S.C. sec. 3304(a)(8) (Section 3304(a)(8) of the Internal Revenue Code of 1954). (2) For purposes of this section, the term "suitable work" shall mean, with respect to any worker, any work which is within such worker's capabilities, provided, however, that the gross average weekly remuneration payable for the week must exceed the sum of: (a) The worker's extended weekly benefit amount as determined under this chapter, plus (b) The amount, if any, of supplemental unemployment benefits as defined in 26 U.S.C. sec. 501(c)(17)(D) (Section 501(c)(17)(D) of the Internal Revenue Code of 1954) payable to such worker for such week; and further (c) Pays wages not less than the higher of: 1. The minimum wage provided by 29 U.S.C. sec. 206 (Section 6(a)(1) of the Fair Labor Standards Act of 1938) without regard to any exemption; or 2. The applicable state or local minimum wage; (d) Provided, however, that no worker shall be denied extended benefits for failure to accept an offer of or apply for any job which meets the definition of suitability as described above if: 1. The position was not offered to such worker in writing or was not listed with the employment service; or 2. Such failure could not result in a denial of benefits under the definition of suitable work for regular benefit claimants as provided in this chapter to the extent that such criteria of suitability in that section are not inconsistent with the provisions of this subsection; or 3. The worker furnishes satisfactory evidence to the secretary that his prospects for obtaining work in his customary occupation within a reasonably short period are good. If such evidence is deemed satisfactory for this purpose, the determination of whether any work is suitable with respect to such worker shall be made in accordance with the definition of suitable work for regular benefit claimants without regard to the definition specified in this section. Effective: July 15, 1996 History: Amended 1996 Ky. Acts ch. 266, sec. 23, effective July 15, 1996. -- Amended 1994 Ky. Acts ch. 136, sec. 5, effective July 15, 1994. -- Created 1982 Ky. Acts ch. 67, sec. 2, effective July 15, 1982.

KRS 341.715 Authority to end state participation in enhanced benefit program

341.715. Authority to end state participation in enhanced benefit program The General Assembly of the Commonwealth of Kentucky may end the Commonwealth's participation in any enhanced federal benefit program in a manner consistent with any applicable federal laws at any time during the duration of the program. Effective: January 1, 2023 History: Created 2022 Ky. Acts ch. 21, sec. 10, effective January 1, 2023. Legislative Research Commission Note (1/1/2023). 2022 Ky. Acts ch. 21, sec. 26, provides that the Act, which created this statute, may be cited as the Unemployment Insurance Sustainability Act of 2022.

KRS 341.720 Weekly extended benefit rate

341.720. Weekly extended benefit rate The weekly extended benefit rate payable to a worker for a week of total unemployment in his eligibility period shall be an amount equal to the weekly benefit rate payable to him during his applicable benefit year. History: Created 1972 Ky. Acts ch. 21, sec. 36.

KRS 341.730 Total extended benefit amount -- Formula for high unemployment periods

341.730. Total extended benefit amount -- Formula for high unemployment periods The total extended benefit amount payable to any eligible worker with respect to his applicable benefit year shall be the least of the following amounts: (1) Fifty percent (50%) of the maximum amount of regular benefits which were payable to him under this chapter in his applicable benefit year; or (2) Thirteen (13) times the weekly benefit rate which was payable to him under this chapter for a week of total unemployment in the applicable benefit year. (3) Effective with respect to weeks beginning in a high unemployment period, subsections (1) and (2) of this section shall be applied by substituting: (a) Eighty percent (80%) for fifty percent (50%) in subsection (1) of this section; and (b) Twenty (20) for thirteen (13) in subsection (2) of this section. As used in this subsection, "high unemployment period" means any period during which an extended benefit period would be in effect if KRS 341.094(3) were applied by substituting eight percent (8%) for six and one-half percent (6.5%). Effective: July 15, 2010 History: Amended 2010 Ky. Acts ch. 99, sec. 2, effective July 15, 2010. -- Created 1972 Ky. Acts ch. 21, sec. 37.

KRS 341.735 Reduction of extended benefit amount

341.735. Reduction of extended benefit amount Notwithstanding any state statute to the contrary and to the extent permitted by federal law, for any week during a period in which federal payments to states under Section 204 of the Federal-State Extended Unemployment Compensation Act of 1970 are reduced under an order issued under Section 252 of the Balanced Budget and Emergency Deficit Control Act of 1985 (Public Law 99-177): (1) The weekly extended benefit amount payable to an individual for a week of total unemployment in his eligibility period shall be reduced by an amount equivalent to one-half (1/2) of the federal reduction and the resultant weekly amount, if not a full dollar amount, shall be adjusted to the nearest multiple of one dollar ($1); (2) The total extended benefit amount payable to any eligible worker with respect to his applicable benefit year shall be reduced by an amount equivalent to the aggregate of the reductions under subsection (1) of this section in the weekly amounts paid to the individual; and (3) Subject employers, except governmental entities as defined in KRS 341.069, shall be charged, in addition to the amount of regular benefits chargeable under KRS 341.530, the difference of the amount of extended benefits paid the worker under this section and the amount of the federal payment after reduction. Governmental entities excepted by this subsection shall be charged for regular and extended benefits in accordance with KRS 341.530. Effective: July 15, 1986 History: Created 1986 Ky. Acts ch. 397, sec. 1, effective July 15, 1986.

KRS 341.740 Beginning and termination of extended benefit period

341.740. Beginning and termination of extended benefit period Whenever an extended benefit period is to become effective in this state as a result of a state "on" indicator, or an extended benefit period is to be terminated in this state as a result of a state "off" indicator, the secretary shall make an appropriate public announcement. Effective: July 15, 1982 History: Amended 1982 Ky. Acts ch. 67, sec. 9, effective July 15, 1982. -- Amended 1974 Ky. Acts ch. 74, Art. VI, sec. 107(21). -- Created 1972 Ky. Acts ch. 21, sec. 38.

KRS 341.800 Demand for payment -- Levy upon and sale of property of subject employer

341.800. Demand for payment -- Levy upon and sale of property of subject employer (1) In addition to any other remedy provided by the laws of the Commonwealth, if any subject employer assessed or determined liable for the payment of contributions, including penalties and interest, refuses to pay contributions when due and has not sought administrative or judicial review of the assessment or determination as provided for in this chapter, or if such subject employer has exhausted or abandoned administrative or judicial review provided in this chapter so that the assessment or determination is final, due, and owing, then the secretary or his delegate may cause a demand to be made on the subject employer for the payment thereof. If the contributions, including interest and penalties, remain unpaid for ten (10) days after demand, then the secretary or his delegate may collect the contributions, including interest and penalties, and the costs of such collection by levy upon all nonexempt real and personal property, disposable earnings, and right to property belonging to the subject employer or on which there is a lien provided in this chapter for the payment of such contributions. (2) As soon as practicable after seizure of property, notice in writing shall be given by the secretary or his delegate to the owner of the property. The notice shall be given to the owner either in person or by certified mail to his last known address. Such notice shall specify the sum demanded and shall contain, in the case of personal property, an account of the property seized and, in the case of real property, a description with reasonable certainty of the property seized. (3) The secretary or his delegate shall, as soon as practicable after the seizure of the property, cause a notification of the sale of the seized property to be published in the newspaper with the largest circulation within the county wherein such seizure is made. Such notice shall be published once each week for three (3) successive weeks. In addition, such notice shall be posted at the courthouse and three (3) other public places in the county where the seizure is made for fifteen (15) days next preceding sale. The notice shall specify the property to be sold and the time, place, manner, and condition of the sale thereof. (4) If any property liable to levy is not divisible, so as to enable the secretary or his delegate by sale of a part thereof to raise the whole amount of the contributions, penalty, interest, and cost of the levy, the whole of such property shall be sold. (5) The time of sale shall not be less than thirty (30) nor more than ninety (90) days from the time the seizure is made. The place of sale shall be within the county in which the property is seized, except by special order of the secretary. (6) The sale shall not be conducted in any manner other than by public auction, or by public sale under sealed bids. In the case of the seizure of several items of property, the secretary or his delegate may offer such items for sale separately, in groups, or in the aggregate and accept whichever method produces the highest aggregate amount. (7) The secretary or his delegate shall determine whether payment in full shall be required at the time of acceptance of a bid, or whether a part of such payment may be deferred for such period, not to exceed one (1) month, as he may determine to be appropriate. If payment in full is required at the time of acceptance of a bid and is not then and there paid, the secretary or his delegate shall forthwith proceed to again sell the property as provided in subsection (6) of this section. If the conditions of the sale permit part of the payment to be deferred, and if such part is not paid within the prescribed period, suit may be instituted in the Franklin Circuit Court or the Circuit Court of the county where the sale was conducted against the purchaser for the purchase price or such part thereof as has not been paid, together with interest at the rate of twelve percent (12%) per annum from the date of the sale; or, in the discretion of the secretary, the sale may be declared to be null and void for failure to make full payment of the purchase price and the property may again be advertised and sold as provided in this section. In the event of such readvertisement and sale, any new purchaser shall receive such property or rights to property, free and clear of any claim or right of the former defaulting purchaser, of any nature whatsoever, and the amount paid upon the bid price by such defaulting purchaser shall be forfeited. (8) If the secretary or his delegate determines that any property seized is liable to perish or become greatly reduced in price or value by keeping, or that such property cannot be kept without great expense, he shall appraise the value of such property and, if the owner of the property can be readily found, the secretary or his delegate shall give him notice of such determination of the appraised value of the property. The property shall be returned to the owner if, within such time as may be specified in the notice, the owner pays to the secretary or his delegate an amount equal to the appraised value or gives bond in such form, with such sureties, and in such amount as the secretary or his delegate determines to be appropriate in the circumstances. If the owner does not pay such amount or furnish such bond in accordance with this subsection, the secretary or his delegate shall as soon as practicable make public sale of the property without regard to the advertisement requirements or the time limitations contained in subsections (3) and (5) of this section. (9) No proceedings under this section shall be commenced more than ten (10) years after the assessment or determination becomes final. (10) The term "levy" as used in KRS 341.800 to 341.830 includes the power of distraint and seizure. A levy shall extend only to property possessed and obligations existing at the time thereof. In any case in which the secretary or his delegate may levy upon property or rights thereto, he may seize and sell such property and rights to property, whether real, personal, tangible, or intangible. Effective: June 26, 2007 History: Amended 2007 Ky. Acts ch. 62, sec. 4, effective June 26, 2007. -- Created 1986 Ky. Acts ch. 26, sec. 10, effective July 15, 1986.

KRS 341.805 Notification of levy or release

341.805. Notification of levy or release (1) Levy may be made with respect to any unpaid contributions including penalties and interest only after the cabinet has given notice and demand to the subject employer in writing of the intention to make such levy. Such notice and demand shall be given in person, or shall be sent by certified mail to the employer's last known address, no less than ten (10) days before the date of levy. (2) (a) The effect of a levy on salary or wages payable to or received by a person shall be continuous from the date such levy is first made until the liability out of which such levy arose is satisfied or becomes unenforceable by reason of lapse of time; and (b) With respect to a levy described in paragraph (a) of this subsection, the cabinet shall promptly release the levy when the liability out of which such levy arose is satisfied or becomes unenforceable by reason of lapse of time and shall promptly notify the person upon whom such levy was made that such levy has been released. Effective: July 15, 1986 History: Created 1986 Ky. Acts ch. 26, sec. 11, effective July 15, 1986.

KRS 341.810 Surrender of property upon which levy made -- Effect of surrender or failure to do so

341.810. Surrender of property upon which levy made -- Effect of surrender or failure to do so (1) Any person in possession of or obligated with respect to property or rights to property subject to levy upon which a levy has been made shall, upon demand of the secretary or his delegate, surrender such property or rights or discharge such obligation to the secretary or his delegate, except such part of the property or rights as is, at the time of such demand, subject to an attachment or execution under any judicial process. (2) Any person who fails or refuses to surrender any property or rights to property subject to levy shall be liable in his own person and estate to the Commonwealth in a sum equal to the value of the property or rights not so surrendered, but not exceeding the amount of contributions, interest and penalties for the collection of which such levy has been made, together with costs and interest on such and at the rate of fifteen percent (15%) per annum from the date of such levy. Any amount other than costs recovered under this subsection shall be credited against the subject employer's liability for the collection of which such levy was made. (3) Any person in possession of or obligated with respect to property or rights to property subject to levy upon which a levy has been made who, upon demand by the secretary or his delegate, surrenders such property or rights to property or discharges such obligation to the secretary or his delegate shall be discharged from any obligation or liability to the delinquent employer with respect to such property or rights to property arising from such surrender or payment. Effective: July 15, 1986 History: Created 1986 Ky. Acts ch. 26, sec. 12, effective July 15, 1986.

KRS 341.815 Right of redemption

341.815. Right of redemption (1) Any employer whose property has been levied upon shall have the right to pay the amount due, together with the expense of the proceeding, to the secretary or his delegate at any time prior to the sale thereof and upon such payment the secretary or his delegate shall cause such property to be restored to him and all further proceedings in connection with the levy on such property shall cease from the time of such payment. (2) The owner of any real property sold as provided in KRS 341.800, his heirs, executors, or administrators, or any person having an interest therein, or a lien thereon, or any person in his behalf, shall be permitted to redeem the real property sold or any particular tract of such property, at any time within one hundred twenty (120) days after the date of the sale. Such property or tract of property shall be permitted to be redeemed only upon payment to the purchaser, or in case he cannot be found in the county in which the property to be redeemed is situated, then to the secretary or his delegate, for the use of the purchaser, his heirs, or assigns, the amount paid by such purchaser and interest thereon at the rate of twenty percent (20%) per annum from the date of sale. (3) In the case of property sold pursuant to KRS 341.800 the secretary or his delegate shall give to the purchaser certificate of sale upon payment in full of the purchase price. The certificate shall set forth a description of the property purchased, for whose contributions the property was sold and the price paid therefor. (4) In all cases where property is sold pursuant to KRS 341.800, except real property, the certificate of sale issued pursuant to subsection (3) of this section shall have the following effect: (a) Shall be prima facie evidence of the rights of the secretary or his delegate to make such sale, and of the regularity of the proceeding of the sale; (b) Shall transfer to the purchaser all right, title and interest of the subject employer in and to the property sold; (c) If such property consists of stock, shall be notice when received, to any corporation, company, or association of such transfer, and shall be authority to such corporation, company, or association to record the transfer on its books and records in the same manner as if the stocks were transferred or assigned by the party holding the same, in lieu of any prior certificate, which shall be void, whether canceled or not; (d) If the subject of sale is securities or other evidence of debt, shall be a good and valid receipt to the person holding the same, as against any person holding or claiming to hold possession of such securities or other evidences of debt; and (e) If such property consists of a motor vehicle, shall be notice, when received by any public official charged with the registration of title to motor vehicles, of such transfer and shall be authority to such official to record the transfer on his books and records in the same manner as if title to such motor vehicle were transferred or assigned by the party holding the same, in lieu of any original or prior title, which shall be void, whether canceled or not. (5) In the case of any real property sold pursuant to KRS 341.800 and not redeemed in the manner and within the time provided in subsection (2) of this section, the secretary or his delegate shall execute in accordance with the laws of the Commonwealth, to the purchaser of such real property upon surrender of the certificate of sale, a deed to the real property so purchased by him, reciting the facts set forth in the certificate. The deed executed pursuant to this subsection shall have the following effect: (a) Shall be prima facie evidence of the rights of the secretary or his delegate to make such sale, and of the regularity of the proceedings of the sale; and (b) If the proceedings of the secretary or his delegate have been substantially in accordance with the provisions of KRS 341.800, such deed shall be considered and operate as a conveyance of all right, title and interest the employer has in and to the real property thus sold at the time the lien of the Commonwealth attached thereto. (6) A certificate of sale of personal property given or a deed to real property executed pursuant to this section shall discharge such property from all liens, encumbrances, and titles over which the lien of the Commonwealth, with respect to which the levy was made, had priority. Effective: July 15, 1986 History: Created 1986 Ky. Acts ch. 26, sec. 13, effective July 15, 1986.

KRS 341.820 Release or return of property

341.820. Release or return of property (1) It shall be lawful for the secretary or his delegate, under administrative regulations prescribed by the secretary, to release all or part of the property or rights to property levied upon where the secretary or his delegate determines that such action will facilitate the collection of the liability, but such release shall not operate to prevent any subsequent levy. (2) If the secretary or his delegate determines that property has been wrongfully levied upon, it shall be lawful for the secretary or his delegate to return the specific property levied upon or an amount of money equal to the amount of money received by the Commonwealth from a sale of such property. (3) Property shall be returned immediately. If such property is not returned immediately, or if such proceeds of sale are not returned immediately, then the owner of such property shall have a period of four (4) years in which to initiate action for its return. Effective: July 15, 1986 History: Created 1986 Ky. Acts ch. 26, sec. 14, effective July 15, 1986.

KRS 341.825 Right to copy books and records

341.825. Right to copy books and records (1) If a levy has been made or is about to be made on any property or right to property, any person having custody or control of any books or records containing evidence or statements relating to the property or right to property subject to levy shall, on demand of the secretary or his delegate, exhibit such books or records to the secretary or his duly authorized representative. (2) The secretary or his delegate may make copies of such books or records at the cabinet's expense. Effective: July 15, 1986 History: Created 1986 Ky. Acts ch. 26, sec. 15, effective July 15, 1986.

KRS 341.830 Assessment against transferee of a fraudulent conveyance made with intent to hinder or evade collection of contributions due from transferor

341.830. Assessment against transferee of a fraudulent conveyance made with intent to hinder or evade collection of contributions due from transferor (1) When the cabinet reasonably believes that any employer has divested himself by gift, conveyance, assignment, transfer of, or charge upon any property, whether real, personal, tangible or intangible, with the intent to hinder or evade the collection of any contributions assessed or to be assessed by the cabinet or declared by the employer on a report filed with the cabinet, any transferee of such property may be assessed by the cabinet an amount equal to the lesser of the amount of contributions assessed against the transferor employer or the fair market value of the property so transferred. However, no assessment shall be made pursuant to this section against a transferee who takes the property for full and valuable consideration in money or money's worth, unless such transferee had notice of the intent of the transferor employer to hinder or evade the collection of any contributions. (2) Any assessment made by the cabinet against a transferee pursuant to subsection (1) of this section is, except as provided in this section, subject to the same provisions and limitations as in the case of the contributions for which the liabilities were incurred. (3) The period of limitation for assessment of any liability against a transferee pursuant to subsection (1) of this section shall be as follows: (a) In the case of an initial transferee, within one (1) year after the expiration of the period of limitation for assessment against the transferor employer; and (b) In the case of the liability of a transferee, within one (1) year after the expiration of the period of limitation for assessment against the preceding transferee, but not more than three (3) years after the expiration of the period of limitation for assessment against the initial transferor employer. (4) The notice of any assessment against a transferee made pursuant to subsection (1) of this section shall be either given to the transferee in person or sent by mail to such transferee's last known address. Effective: July 15, 1986 History: Created 1986 Ky. Acts ch. 26, sec. 16, effective July 15, 1986.

KRS 341.835 Fines, penalties and interest credited to administrative fund

341.835. Fines, penalties and interest credited to administrative fund All fines, penalties and interest on delinquent contributions collected under KRS 341.800 to 341.830 shall be credited to the unemployment compensation administration fund to be used for the administration of this chapter. Effective: July 15, 1986 History: Created 1986 Ky. Acts ch. 26, sec. 17, effective July 15, 1986.

KRS 341.980 Construction of this chapter

341.980. Construction of this chapter (1) In enacting this chapter, it is the intention of the General Assembly to comply with the requirements of the Federal Unemployment Tax Act and all subsequent amendments including, but not limited to P.L. 94-566 and P.L. 95-19. Contributions or reimbursements required herein on account of previously uncovered services performed prior to January 1, 1978, as defined in Section 121 of the Federal Unemployment Compensation Act of 1976, as amended, and benefits based on such services in employment defined herein shall be payable in the same amount, on the same terms and subject to the same conditions as benefits payable on the basis of other service subject to this chapter. Interpretations of the provisions contained herein or elsewhere in this chapter should be consistent with such federal act and interpretations thereof and substantial weight should be given to the commentary contained in those documents entitled "Draft Language and Commentary to Implement the Unemployment Compensation Amendments of 1976 - P.L. 94-566", "Draft Legislation to Implement the Employment Security Amendments of 1970 ... H. R. 14705" and "Manual of State Employment Security Legislation, Revised September 1950," published by the United States Department of Labor, Manpower Administration. (2) If Public Law 94-566 or the federal act it amends shall for any cause become inoperative in its application, or stayed pendente lite, as to services performed by employees of this state or one (1) or more of its counties, cities, or political subdivisions, then, the provisions of KRS 341.050(1)(d), 341.070(3) and 341.277, by virtue of that fact, shall, likewise and to the same extent, become inoperative as to such services. Any unobligated contributions in the unemployment insurance fund paid into the fund by such governmental entity, or returned to this state by the United States Treasurer because such federal law becomes inoperative, shall be refunded to the governmental entity contributors proportionately to their unexpended contributions under regulations of the commission. Nothing in this subsection shall waive payments accrued in lieu of contributions. Effective: July 1, 1978 History: Amended 1978 Ky. Acts ch. 389, sec. 31, effective July 1, 1978. -- Created 1972 Ky. Acts ch. 21, sec. 40.

KRS 341.982 Construction of Acts 1978, Chapter 389

341.982. Construction of Acts 1978, Chapter 389 Nothing in Acts 1978, Chapter 389, shall be construed to be more stringent than the federal law covering this subject matter. Effective: July 1, 1978 History: Created 1978 Ky. Acts ch. 389, sec. 32, effective July 1, 1978.

KRS 341.990 Penalties

341.990. Penalties (1) Except as otherwise provided in subsection (11) of this section, any employee of any state agency who violates any of the provisions of KRS 341.110 to 341.230 shall be guilty of a Class B misdemeanor. (2) Any person subpoenaed to appear and testify or produce evidence in an inquiry, investigation, or hearing conducted under this chapter who fails to obey the subpoena shall be guilty of a Class B misdemeanor. (3) Any subject employer, or officer or agent of a subject employer, who violates subsection (1) of KRS 341.470 shall be guilty of a Class A misdemeanor. (4) Any person who violates subsection (2) of KRS 341.470 shall be guilty of a Class A misdemeanor. (5) (a) Any person who knowingly makes a false statement or representation of a material fact or knowingly fails to disclose a material fact to the secretary to obtain or increase any benefit under this chapter or under an employment security law of any other state, or of the federal government, either for himself or herself or for any other person, business entity, or organization shall be guilty of a Class B misdemeanor unless: 1. The value of the benefits procured or attempted to be procured is five hundred dollars ($500) or more but less than one thousand dollars ($1,000), in which case it is a Class A misdemeanor; 2. The value of the benefits procured or attempted to be procured is one thousand dollars ($1,000) or more, in which case it is a Class D felony; or 3. The person has three (3) or more convictions under subparagraph 1. of this paragraph within the last five (5) years, in which case it is a Class D felony. The five (5) year period shall be measured from the dates on which the offenses occurred for which the judgments of conviction were entered. (b) If any person commits two (2) or more separate offenses under paragraph (a) of this subsection within ninety (90) days, the offenses may be combined and treated as a single offense, and the value of the property in each offense may be aggregated for the purpose of determining the appropriate charge. (6) (a) Any person who knowingly makes a false statement or representation, or who knowingly fails to disclose a material fact to prevent or reduce the payment of benefits to any worker entitled thereto, or to avoid becoming or remaining subject to this chapter, or to avoid or reduce any payment required of an employing unit under this chapter shall be guilty of a Class B misdemeanor unless: 1. The liability avoided or attempted to be avoided is five hundred dollars ($500) or more but less than one thousand dollars ($1,000), in which case it is a Class A misdemeanor; 2. The liability avoided or attempted to be avoided is one thousand dollars ($1,000) or more, in which case it is a Class D felony; or 3. The person has three (3) or more convictions under subparagraph 1. of this paragraph within the last five (5) years, in which case it is a Class D felony. The five (5) year period shall be measured from the dates on which the offenses occurred for which the judgments of conviction were entered. (b) If any person commits two (2) or more separate offenses under paragraph (a) of this subsection within ninety (90) days, the offenses may be combined and treated as a single offense, and the value of the property in each offense may be aggregated for the purpose of determining the appropriate charge. (c) Any person who willfully fails or refuses to furnish any reports required, or to produce or permit the inspection or copying of records required in this chapter shall be guilty of a Class B misdemeanor. Each such false statement, representation or failure and each day of failure or refusal shall constitute a separate offense. (7) In any prosecution for the violation of subsection (5) or (6) of this section, it shall be a defense if the person relied on the advice of an employee or agent of the Office of Unemployment Insurance. (8) Any person who willfully violates any provision of this chapter or any rule or regulation under it, the violation of which is made unlawful or the observance of which is required under the terms of this chapter, and for which no specific penalty is prescribed in this chapter or in any other applicable statute, shall be guilty of a violation. Each day the violation continues shall constitute a separate offense. (9) In addition to the higher rates imposed under KRS 341.540(7), any person, whether or not an employing unit, who knowingly advises or assists an employing unit in the violation or attempted violation of KRS 341.540 or any other provision of this chapter related to determining the assignment of a contribution rate shall be subject to a civil monetary penalty of not less than five thousand dollars ($5,000). (10) Proceeds from all penalties imposed under subsection (9) of this section and KRS 341.540 shall be deposited in the unemployment compensation administration account and shall be expended solely for the cost of administration of this chapter consistent with KRS 341.240. (11) Any person who violates the confidentiality provision in KRS 341.190(4) shall be guilty of a Class A misdemeanor. Effective:July 1, 2022 History: Amended 2022 Ky. Acts ch. 236, sec. 150, effective July 1, 2022. -- Amended 2021 Ky. Acts ch. 66, sec. 4, effective June 29, 2021. -- Amended 2019 Ky. Acts ch. 146, sec. 69, effective June 27, 2019. -- Amended 2017 Ky. Acts ch. 133, sec. 5, effective June 29, 2017. -- Amended 2008 Ky. Acts ch. 111, sec. 2, effective July 15, 2008. -- Amended 2006 Ky. Acts ch. 211, sec. 155, effective July 12, 2006. -- Amended 2005 Ky. Acts ch. 12, sec. 2, effective June 20, 2005. -- Amended 1994 Ky. Acts ch. 136, sec. 6, effective July 15, 1994. Amended 1992 Ky. Acts ch. 463, sec. 37, effective July 14, 1992. -- Amended 1979 (1st Extra. Sess.) Ky. Acts ch. 2, secs. 7 and 12, effective February 10, 1979. -- Amended 1974 Ky. Acts ch. 74, Art. VI, sec. 107(21). -- Amended 1952 Ky. Acts ch. 154, sec. 18. -- Amended 1950 Ky. Acts ch. 206, sec. 1. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4748g-4, 4748g-12, 4748g-16.

KRS 341.4161 Shared work compensation plan -- Plan requirements -- Application

341.4161. Shared work compensation plan -- Plan requirements -- Application (1) An employer wishing to participate in a shared work program shall submit a signed, written shared work compensation plan to the secretary for approval. (2) The secretary shall approve a shared work unemployment compensation plan if: (a) The plan: 1. Applies to and identifies the specified affected group; and 2. Includes an estimate of the number of layoffs that might occur absent participation in the shared work program; (b) The employees in the affected group or groups are identified by name, Social Security number, and by any other information required by the secretary; (c) The normal weekly hours of work for employees in the affected group or groups are reduced by not le ss than ten percent (10%) and not more than forty percent (40%); (d) Health benefits, retirement benefits, and other fringe benefits will continue to be provided to employees in the affected group or groups as though their work weeks had not been reduced. However, if the employer reduces the level of benefits for its employees who are not in the shared work group, the level of benefits may be reduced by a like amount for the employer's shared work employees; (e) The plan certifies that the aggregate reduction in work hours is in lieu of all layoffs that would have affected at least ten percent (10%) of the employees in the affected group or groups to which the plan applies and that would have resulted in an equivalent reduction in work hours; (f) During the previous four (4) months, the workforce in the affected group has not been reduced by temporary layoffs of more than ten percent (10%) of the workers; (g) 1. The plan applies to at least ten percent (10%) of the employees in the affected group; 2. If the plan applies to all employees in the affected group, the plan provides equal treatment to all employees of the group; and 3. If the affected group is divided into subgroups, the plan provides equal treatment to employees within each subgroup; (h) 1. The plan contains a certification by the employer that the employer has made the proposed plan available for inspection to each employee in the affected group; and 2. The plan includes: a. A description of how the plan was made available; and b. If advance notice of the plan was not feasible, an explanation of why advance notice was not feasible; (i) The plan includes a certified statement by the employer that the terms and implementation of the shared work plan are con sistent with any obligations the employer has under applicable state and federal law; (j) An employee who joins an affected group after the approval of the shared work plan is automatically covered under the previously approved plan, effective the week that the secretary receives written notice from the shared work employer that the employee has joined; (k) The plan shall not serve as a subsidy to seasonal employers during the off season nor as a subsidy to employers who traditionally use part-time employees; and (l) The employer agrees to: 1. Furnish reports, if requested by the secretary, relating to the proper conduct of the plan; 2. Provide the secretary or his or her authorized representatives all records necessary to evaluate the plan for approval; and 3. Allow the secretary or his or her authorized representatives to evaluate application of the plan after approval. (3) The secretary shall create an application through which employers shall submit shared work plans for approval. Effective: January 1, 2023 History: Created 2022 Ky. Acts ch. 21, sec. 12, effective January 1, 2023. Legislative Research Commission Note (1/1/2023). 2022 Ky. Acts ch. 21, sec. 26, provides that the Act, which created this statute, may be cited as the Unemployment Insurance Sustainability Act of 2022.

KRS 341.4163 Shared work compensation plan approval deadline

341.4163. Shared work compensation plan approval deadline (1) The secretary shall approve or reject a plan in writing within thirty (30) days of its receipt. (2) Only one (1) plan may be approved for any one (1) employer during any twelve (12) month period. (3) The reason for the rejection of any plan shall be final and nonappealable, but an employer whose plan was rejected shall be allowed to submit another plan for approval not earlier than fifteen (15) days from the date of the last rejection. Effective: January 1, 2023 History: Created 2022 Ky. Acts ch. 21, sec. 13, effective January 1, 2023. Legislative Research Commission Note (1/1/2023). 2022 Ky. Acts ch. 21, sec. 26, provides that the Act, which created this statute, may be cited as the Unemployment Insurance Sustainability Act of 2022.

KRS 341.4165 Effective date -- Expiration -- Termination

341.4165. Effective date -- Expiration -- Termination (1) A plan shall take effect: (a) On the date of its approval by the secretary; or (b) On a date specified within the plan if that date occurs after its approval by the secretary. (2) Each plan: (a) Shall expire at the end of twelve (12) full calendar months after its effective date; or (b) If a plan is revoked by the secretary, shall terminate on the date specified in the secretary's written order of revocation. (3) A shared work employer may terminate an approved plan by providing the secretary and each employee in every affected group co vered by the plan with a written notice. Such notice shall: (a) Contain a message indicating that the plan is being terminated; (b) Identify the date on which the termination will go into effect; and (c) Be delivered to the secretary and each employee in e ach affected group covered by the plan no less than thirty (30) days prior to the termination date. Effective: January 1, 2023 History: Created 2022 Ky. Acts ch. 21, sec. 14, effective January 1, 2023. Legislative Research Commission Note (1/1/2023). 2022 Ky. Acts ch. 21, sec. 26, provides that the Act, which created this statute, may be cited as the Unemployment Insurance Sustainability Act of 2022.

KRS 341.4167 Revocation of approved plan -- Annual review of approved plan operation

341.4167. Revocation of approved plan -- Annual review of approved plan operation (1) For purposes of this section, "good cause" includes but is not limited to: (a) Failure to comply with the assurances given in the plan; (b) Unreasonable revision of productivity standards for the affected group; (c) Conduct or occurrences tending to defeat the intent and effective operation of the plan; and (d) Violation of any criteria on which approval of the plan was based. (2) The secretary may revoke approval of a plan: (a) For good cause; and (b) By issuing a revocation order, in writing, that specifies the date the revocation is effective and the reasons for the revocation. (3) The secretary may issue a revocation at any time upon his or her own motion or on motion of any of the affected group's employees. (4) The secretary shall review the operation of each approved employer plan at least once during the twelve (12) month period that the plan is in effect to ensure its compliance with the requirements of KRS 341.4161 to 341.4173. (5) Revocation of a plan for good cause by the secretary shall preclude approval of any subsequent plan submitted by the revoked plan employer during the twelve (12) month period beginning on the date of the revocation order. Effective: January 1, 2023 History: Created 2022 Ky. Acts ch. 21, sec. 15, effective January 1, 2023. Legislative Research Commission Note (1/1/2023). 2022 Ky. Acts ch. 21, sec. 26, provides that the Act, which created this statute, may be cited as the Unemployment Insurance Sustainability Act of 2022.

KRS 341.4169 Shared work unemployment compensation eligibility

341.4169. Shared work unemployment compensation eligibility (1) An individual is eligible to receive shared work unemployment compensation benefits with respect to any week only if the secretary finds that: (a) The individual is employed as a member of an affected group under an approved plan that was approved by the secretary before the week and is in effect for the week; (b) The individual is able to work and is available for the normal work week with the shared work employer; and (c) The normal weekly hours of work of the individual are reduced by at least ten percent (10%) but not more than forty percent (40%), with a corresponding reduction in wages. (2) A worker shall not be denied shared work benefits if he or she is otherwise eligible for these benefits for any week by reason of the application of any provision of this chapter relating to availability for work, active search for work or participation in work search activities, or refusal to apply for or accept work from other than the worker's shared work employer. (3) A worker shall not be denied shared work benefits if he or she is otherwise eligible for these benefits for any week because he or she is participating in any employer sponsored training or worker training funded by the Workforce Innovation and Opportunity Act, 29 U.S.C. ch. 32. (4) Notwithstanding any other provision in this chapter, a worker shall be deemed unemployed in any week for which compensation is payable to him or her, as an employee in an affected group, for less than his or her normal weekly hours of work in accordance with an approved plan in effect for the week. Effective: July 1, 2023 History: Amended 2023 Ky. Acts ch. 80, sec. 10, effective July 1, 2023. -- Created 2022 Ky. Acts ch. 21, sec. 16, effective January 1, 2023. Legislative Research Commission Note (1/1/2023). 2022 Ky. Acts ch. 21, sec. 26, provides that the Act, which created this st atute, may be cited as the Unemployment Insurance Sustainability Act of 2022.

KRS 341.4171 Shared work weekly benefit amount calculation

341.4171. Shared work weekly benefit amount calculation (1) The shared work weekly benefit amount shall be the product of the regular weekly unemployment compensation amount, as calculated under KRS 341.380, multiplied by the percentage of reduction of at least ten percent (10%) in the individual's usual weekly hours of work. (2) An individual may be eligible for shared work benefits or regular benefits, as appropriate, except that no individual shall be eligible for regular benefits, shared work benefits, or a combination of regular benefits and shared work benefits in any benefit year in an amount more than the maximum benefit amount established for regular benefits in KRS 341.380, nor shall an individual be paid shared work benefits for more than twenty-six (26) weeks, whether or not consecutive, in any benefit year pursuant to a shared work plan. (3) The shared work benefits paid to an individual shall be deducted from the maximum benefit amount established for his or her benefit year under KRS 341.380. (4) The secretary shall promulgate rules and procedures for the filing of claims for shared work benefits. Effective: January 1, 2023 History: Created 2022 Ky. Acts ch. 21, sec. 17, effective January 1, 2023. Legislative Research Commission Note (1/1/2023). 2022 Ky. Acts ch. 21, sec. 26, provides that the Act, which created this statute, may be cited as the Unemployment Insurance Sustainability Act of 2022.

KRS 341.4173 Determination that individual is an "exhaustee."

341.4173. Determination that individual is an "exhaustee." An individual who has received all of the combined regular benefits and shared work benefits available in a benefit year shall be considered an exhaustee for purposes of extended benefits, as provided under KRS 341.700 to 341.740, and, if otherwise eligible under those provisions, shall be eligible to receive extended benefits. Effective: January 1, 2023 History: Created 2022 Ky. Acts ch. 21, sec. 18, effective January 1, 2023. Legislative Research Commission Note (1/1/2023). 2022 Ky. Acts ch. 21, sec. 26, provides that the Act, which created this statute, may be cited as the Unemployment Insurance Sustainability Act of 2022.

Source: Kentucky Legislative Research Commission (legislature.ky.gov)URL: https://apps.legislature.ky.gov/law/statutes/chapter.aspx?id=38902Fetched: 10/20/2026