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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) Any employing unit that succeeds to or acquires the organization, trade, or business,
or substantially all of the assets of another employing unit which at the time of such
succession or acquisition is a subject employer, or which succeeds to or acquires a
portion of the organization, trade, or business of another employing unit, which
portion, if treated as a separate employing unit, would be, at the time of the
succession or acquisition, a subject employer under subsection (1), (2), or (5) of this
section.
(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.
Effective: July 1, 1978
History: 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.
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