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341.260 Payment of contributions by employer -- Guarantee and liability of
contractor.
(1)
(2)
Contributions shall accrue and become payable by each subject employer for
each calendar year in which he is subject to this chapter. Such contributions
shall be based upon wages paid during such calendar year for covered
employment. Such contributions shall become due and be paid at the offices of
the Office of Employment and Training, Department of Workforce Investment,
in Frankfort by each subject employer to the office for the fund in accordance
with such regulations as the secretary prescribes, and shall not be deducted in
whole or in part from the wages of workers in his employ. In the payment of
any contributions, a fractional part of a cent shall be disregarded, unless it
amounts to one-half cent ($0.005) or more, in which case it shall be increased
to one cent ($0.01).
Any contractor, who is or becomes a subject employer under the provisions of
this chapter, who contracts with any subcontractor, who also is or becomes a
subject employer under the provisions of this chapter, shall withhold sufficient
moneys on said contract to guarantee that all contributions, penalties, and
interest are paid upon completion of said contract, or shall require of said
subcontractor a good and sufficient bond guaranteeing payment of all
contributions, penalties, and interest due, or to become due with respect to
wages paid for employment on said contract. Failure to comply with the
provisions of this section shall render said contractor directly liable for such
contributions, penalties, and interest due from said subcontractor and the
wages paid by said subcontractor shall be deemed wages paid by the said
contractor with respect to the same periods for all purposes under this chapter,
and liens of the same nature are attachable and enforceable in the same
manner as liens under KRS 341.310 and 341.315. A person, employing unit, or
entity that enters into a verbal or written agreement with another, or between
which there exists an implied contract based upon the circumstances, conduct,
or acts or relations of the parties:
(a) To have work performed consisting of the removal, excavation or drilling
of soil, rock, or mineral, or the cutting or removal of timber from land; or
(b) To have work performed of a kind which is a customary or a recurrent
part of the work of the trade, business, occupation, or profession of such
person or entity, shall for the purposes of this subsection be deemed a
contractor, and such other person or entity a subcontractor. This
subsection shall not apply to the owner or lessee of land principally used
for agriculture.
Effective:July 12, 2006
History: Amended 2006 Ky. Acts ch. 211, sec. 143, effective July 12, 2006. -Amended 1988 Ky. Acts ch. 106, sec. 4, effective July 15, 1988. -- Amended
1974 Ky. Acts ch. 74, Art. VI, sec. 107(23). -- Amended 1972 Ky. Acts ch. 21,
sec. 14. -- Amended 1952 Ky. Acts ch. 154, sec. 8. -- Amended 1950 Ky. Acts
ch. 206, sec. 1. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1,
1942, from Ky. Stat. sec. 4748g-7.
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