KRS § 341.070 — KY Code / Title XXVII / Chapter 341 / Section 341.070
341.070 Subject employer
Status: in_force

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) (a) Any employing unit that is the transferee of all or part of an employing unit

that is or has been a subject employer at the time of the transfer; or

(b) Any employing unit that at the time of acquisition of all or part of a trade

or business of a subject employer is not or has not previously been a

subject employer.

(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.

(14) (a) Notwithstanding any voluntary agreement entered into between the

United States Department of Labor and a franchisee, neither a franchisee

nor a franchisee's employee shall be deemed to be an employee of the

franchisor for any purpose under this chapter.

(b) Notwithstanding any voluntary agreement entered into between the

United States Department of Labor and a franchisor, neither a franchisor

nor a franchisor's employee shall be deemed to be an employee of the

franchisee for any purpose under this chapter.

(c) For purposes of this subsection, "franchisee" and "franchisor" have the

same meanings as in 16 C.F.R. sec. 436.1.