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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 son, daughter, or spouse,
and service performed by a child under the age of twenty-one (21) in the
employ of his 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
(13)
(14)
(15)
(16)
(17)
(18)
(19)
(20)
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;
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);
Service performed in the employ of an international organization;
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;
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;
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;
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;
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 ministry or
by a member of a religious order in the exercise of duties required by the order;
or
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.
Effective:July 13, 1990
History: 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.
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