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341.250 Employer's coverage -- Period -- Termination -- Election of liability.
(1)
(2)
(3)
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.
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 Employment and Training, Department
of Workforce Investment, 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.
(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
(4)
(5)
written request to terminate service as "covered employment."
An employing unit that becomes a subject employer under KRS 341.070(7), shall
become subject as of the date of acquisition.
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 12, 2006
History: 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.
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