Download as PDF
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.
Disclaimer: These codes may not be the most recent version. Kentucky may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.