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341.530 Employer reserve accounts -- Reimbursing employer accounts -- Charging
of benefits -- Voluntary payments.
(1)
(2)
(3)
(4)
The Office of Employment and Training, Department of Workforce Investment,
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 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
employ prior claims or rights to the amounts paid by him into the fund.
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 benefits 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 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.
(a) Subject employers, which are not governmental entities as defined in KRS
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 accordance 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.
Notwithstanding the provisions of subsection (2) of 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 his most recent work
for such employer, voluntarily left his 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.
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 has ceased to be subject to this chapter, and his account has been
(5)
(6)
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.
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 deems
necessary for the establishment, maintenance, and dissolution of a group reserve
account or reimbursing account.
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.
Effective: August 28, 2010
History: 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.
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