reglab/statecodes huggingface dataset:
Kansas Administrative Regulations › Agency 50 - DEPARTMENT OF LABOR-DIVISION OF EMPLOYMENT › Article 2 - UNEMPLOYMENT INSURANCE; CONTRIBUTING, REIMBURSING AND RATED GOVERNMENTAL EMPLOYMENT › Section 50-2-3 - Payment of contributions and benefit cost payments

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Contributions and benefit cost payments with respect to wage payments. Contributions and benefit cost payments shall be payable for each calendar quarter with respect to wages paid during that calendar quarter.
(b) First contribution and benefit cost payment. The first contribution and benefit cost payment of any employing unit that becomes an employer at any time during the calendar year shall, except as otherwise provided in this regulation, become due on, and shall be paid on or before, the 25th day following the close of the quarter in which the employing unit becomes an employer and shall include contributions and benefit cost payments with respect to all wages paid during that calendar year, through the last day of that calendar quarter.
(c) Contributions and benefit cost payments: payment on notice of liability. Whenever the secretary or designee has, in writing, advised an employing unit that it has been determined not to be an employer or that services performed for it do not constitute employment, and when a legal obligation on the part of that unit to pay contributions and benefit cost payments is subsequently established, accrued contributions and benefit cost payments shall become due and interest shall accrue thereon 10 days after the employing unit is informed of its liability.
(d) Assessment of penalty and interest on newly subject employers. New employers subject to this act who fail to file wage reports and pay contributions and benefit cost payments due within the 10-day period authorized by K.S.A. 44-717(a), and amendments thereto, shall be assessed penalty and interest from the first contribution and benefit cost payment due date shown on the form "notice of establishment or change" mailed to the employer.
(e) First contribution and benefit cost payment: payment; elective coverage. The first contribution and benefit cost payment of any employing unit that elects to become an employer or to have nonsubject services performed for it deemed employment shall, upon notice of approval of that election by the secretary, become due on and shall be paid, except as otherwise provided by this regulation, on or before the last day of the month following the close of the calendar quarter that includes either of the following, whichever is later:
(1) The effective date of the election; or
(2) the date of approval.
The first payment shall include contributions and benefit cost payments with respect to all wages for services covered by the election paid on and after the effective date and through the last day of the calendar quarter.
Kansas Administrative Regulations › Agency 50 - DEPARTMENT OF LABOR-DIVISION OF EMPLOYMENT › Article 2 - UNEMPLOYMENT INSURANCE; CONTRIBUTING, REIMBURSING AND RATED GOVERNMENTAL EMPLOYMENT › Section 50-2-4 - Identification of workers

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Each employer shall ascertain the social security number of each worker performing services for him or her in employment.
(b) Each employer shall report a worker's social security number in making any report required by the secretary with respect to such worker.
Kansas Administrative Regulations › Agency 50 - DEPARTMENT OF LABOR-DIVISION OF EMPLOYMENT › Article 2 - UNEMPLOYMENT INSURANCE; CONTRIBUTING, REIMBURSING AND RATED GOVERNMENTAL EMPLOYMENT › Section 50-2-5 - Reports; required of employers

Current through Register Vol. 43, No. 28, July 11, 2024
(a) General requirements. Each employing unit shall make such reports as the secretary may require and shall comply with instructions printed upon any report form issued by the secretary pertaining to the preparation and return of such report.
(b) Report to determine status. Every employing unit for which services are performed in employment shall file a report to determine status within fifteen (15) days after such first employment.
(c) Employing unit becoming an employer. An employing unit not already an employer which becomes an employer shall immediately give notice to the secretary of that fact. Such notice shall contain the employer's name and address and the business address and business name, if any.
(d) Employer terminating business. Any employer who terminates a business for any reason whatsoever or transfers or sells all of the organization, trade or business, or any part thereof, or, except in the usual course of business, sells a substantial part of the assets, or changes the trade name of such business or address thereof, shall immediately after such termination, transfer, sale or change of name or address give notice in writing to the secretary of that fact. Such notice shall contain the employer's account number, name, former address, and present address and, in event of a transfer or sale, the name and address of any new owner, and business name, if any.
(e) Final wage and contribution report. Any employer who sells or discontinues all employing enterprises shall file a final wage and contribution report with payment of all contributions due within fifteen (15) days following such action.
Kansas Administrative Regulations › Agency 50 - DEPARTMENT OF LABOR-DIVISION OF EMPLOYMENT › Article 2 - UNEMPLOYMENT INSURANCE; CONTRIBUTING, REIMBURSING AND RATED GOVERNMENTAL EMPLOYMENT › Section 50-2-6 - Cooperation with other states

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Only states subscribing to the interstate reciprocal coverage arrangement are governed by this regulation.
(b) Submission and approval of coverage elections under the interstate reciprocal coverage arrangement.
(1) Election to cover multi-state workers under the Kansas employment security law.
(A) Each employer shall complete and file an "employer's election to cover multi-state workers under the Kansas employment security law" with the chief of contributions.
(B) The chief of contributions or the chief's designee shall initially approve or disapprove the election. If approved, a copy of the election shall be forwarded to each interested state specified on the election and under whose employment insurance law the individual or individuals in question might, in absence of that election, be covered.
(C) Each interested state agency shall approve or disapprove the election and shall notify the Kansas agency accordingly. Upon notification, the chief of contributions or the chief's designee shall provide the employer with a copy of the approved or disapproved election.
Kansas Administrative Regulations › Agency 50 - DEPARTMENT OF LABOR-DIVISION OF EMPLOYMENT › Article 2 - UNEMPLOYMENT INSURANCE; CONTRIBUTING, REIMBURSING AND RATED GOVERNMENTAL EMPLOYMENT › Section 50-2-11 - Payments by reimbursing employers

Current through Register Vol. 43, No. 28, July 11, 2024
Payments by reimbursing employers shall become due and payable 30 days after the date of mailing of the reimbursing employers quarterly statement of benefit charges.
Kansas Administrative Regulations › Agency 50 - DEPARTMENT OF LABOR-DIVISION OF EMPLOYMENT › Article 2 - UNEMPLOYMENT INSURANCE; CONTRIBUTING, REIMBURSING AND RATED GOVERNMENTAL EMPLOYMENT › Section 50-2-12 - Reports by reimbursing employers

Current through Register Vol. 43, No. 28, July 11, 2024
Each reimbursing employer shall file, with the division, a report on forms furnished or authorized by the division. The report shall indicate for each covered worker the following information:
(a) Social security number;
(b) first and middle initial, and last name; and
(c) total amount of wages, before deductions, paid during the quarter.
Each employer shall be subject to the provisions of K.S.A. 44-717, and amendments thereto.
Kansas Administrative Regulations › Agency 50 - DEPARTMENT OF LABOR-DIVISION OF EMPLOYMENT › Article 2 - UNEMPLOYMENT INSURANCE; CONTRIBUTING, REIMBURSING AND RATED GOVERNMENTAL EMPLOYMENT › Section 50-2-17 - Classification of employers by industrial activity

Current through Register Vol. 43, No. 28, July 11, 2024
All employers subject to the Kansas employment security law shall be classified by industrial activity in accordance with the following, both of which are hereby adopted by reference:
(a) The "standard industrial classification manual," 1987 edition, published by the office of management and budget; and
(b) the "North American industry classification system," 1997 edition, published by the office of management and budget.
Kansas Administrative Regulations › Agency 50 - DEPARTMENT OF LABOR-DIVISION OF EMPLOYMENT › Article 2 - UNEMPLOYMENT INSURANCE; CONTRIBUTING, REIMBURSING AND RATED GOVERNMENTAL EMPLOYMENT › Section 50-2-18 - Surety bond or surety deposit requirements for reimbursing employers

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Each employer who elects to become liable for payments in lieu of contributions in accordance with K.S.A. 44-710(e)(1), and amendments thereto, shall be required to file with the secretary a surety bond or surety deposit as set forth in K.S.A. 44-710(e)(2)(F), and amendments thereto.
(b) Minimum time period. The bond or deposit shall be required for a minimum period of four complete calendar years. If, at the close of that time period, the employer has a history of timely reporting and prompt payment of reimbursing the employer's quarterly benefit charges, the surety bond or deposit shall no longer be required by the secretary.
(c) Termination or inactivity. Any reimbursing employer who ceases to be an employer under the Kansas employment security law while a surety bond or deposit is in effect shall be required to maintain that bond or deposit for a minimum period of three years after required reporting of wages ends.
(d) Surety amount when wages not paid during four calendar quarters immediately preceding effective date of election. The surety amount shall not exceed 5.4% of an estimate of the organization's taxable wages for a four-calendar-quarter period. If an organization has an increase in employment during the time a surety bond or deposit is required, the organization may be required by the secretary or designee to increase the amount of the bond or deposit. The employer shall be notified of the increase within 60 days after the beginning of the calendar year in which the change is to be effective, and the employer shall have 30 days from the date of mailing of the notice to file the increased surety bond or deposit.
Kansas Administrative Regulations › Agency 50 - DEPARTMENT OF LABOR-DIVISION OF EMPLOYMENT › Article 2 - UNEMPLOYMENT INSURANCE; CONTRIBUTING, REIMBURSING AND RATED GOVERNMENTAL EMPLOYMENT › Section 50-2-20 - Notice of effective date of election or termination of reimbursing employer status

Current through Register Vol. 43, No. 28, July 11, 2024
Any governmental entity, nonprofit organization or any group of nonprofit organizations identified in K.S.A. 44-710(e)(1), shall be notified by mail of the effective date of their election to become a reimbursing employer for a minimum period of four complete calendar years. An employer shall also be notified by mail of the effective date of the termination of the reimbursing employer payment option when applicable. Employers terminating their reimbursing employer status shall remain liable for reimbursing payments until all wage credits on file as a reimbursing employer are no longer used in determining benefit entitlement.
Kansas Administrative Regulations › Agency 50 - DEPARTMENT OF LABOR-DIVISION OF EMPLOYMENT › Article 2 - UNEMPLOYMENT INSURANCE; CONTRIBUTING, REIMBURSING AND RATED GOVERNMENTAL EMPLOYMENT › Section 50-2-21 - Computation of employer contribution rates

Current through Register Vol. 43, No. 28, July 11, 2024
(a) The terms "total wages" and "taxable wages," as used in this regulation, shall refer to all payrolls for contributing employers, reported and received by September 1 following the computation date of June 30, for all employment during the fiscal year ending on the computation date. The certified payroll information on September 30 that is required for the computation delineated in this regulation shall be provided by the director of data processing.
(b) Planned yield. The approximate amount of the planned yield for the ensuing calendar year shall be computed as follows:
(1) The planned yield on total wages in column B of schedule III A, of K.S.A. 44-710a(a)(3), and amendments thereto, shall be determined by the reserve fund ratio in column A of the same schedule. The reserve fund ratio shall be computed by dividing the total assets of the employment security fund, on July 31, following the computation date and as certified by the chief of management, by the total payrolls for the preceding fiscal year ended June 30, as certified by the director of data processing.
(2) The average rate of contributions shall be determined by multiplying the ratio of total to taxable payrolls for the preceding fiscal year ended June 30 by the planned yield computed in paragraph (b)(1) of this regulation. In any calendar year in which the taxable wage base changes, the calculation for that calendar year and the following calendar year shall be an estimate of what the taxable wages would have been if the new taxable wage base had been in effect during the preceding fiscal year ending June 30.
(3) The approximate amount of the planned yield for the ensuing calendar year shall be the taxable wages for the previous fiscal year ended June 30, multiplied by the average rate of contributions computed in paragraph (b)(2) of this regulation, rounded to the nearest $100,000.00.
Kansas Administrative Regulations › Agency 50 - DEPARTMENT OF LABOR-DIVISION OF EMPLOYMENT › Article 2 - UNEMPLOYMENT INSURANCE; CONTRIBUTING, REIMBURSING AND RATED GOVERNMENTAL EMPLOYMENT › Section 50-2-21a - Computation of employer contribution rates for calendar years 2010 and 2011

Current through Register Vol. 43, No. 28, July 11, 2024
(a) For the purpose of computation of employer contribution
				rates for calendar years 2010 and 2011, the following definitions shall
				apply:
(1) The term "contribution rate," as used in K.A.R. 50-2-21,
				shall mean the specific tax rate assigned to a particular tax rate group. The
				contribution rate is the rate assessed on each of the 51 rate groups determined
				pursuant to
				K.S.A.
				44-710a(a)(2)(D), and
				amendments thereto.
(2) The term "the 2010 original tax rate computation table," as
				used in K.S.A. 44-710  and amendments
				thereto and in this regulation, shall mean the rates calculated in the initial
				calculation for calendar year 2010 of active eligible employer accounts
				pursuant to K.A.R. 50-2-21(e) before any readjustments leading to the
				readjusted final effective contribution rates are calculated pursuant to K.A.R.
				50-2-21 .
Kansas Administrative Regulations › Agency 50 - DEPARTMENT OF LABOR-DIVISION OF EMPLOYMENT › Article 2 - UNEMPLOYMENT INSURANCE; CONTRIBUTING, REIMBURSING AND RATED GOVERNMENTAL EMPLOYMENT › Section 50-2-22 - Concurrent employment by related corporations with a common paymaster

Current through Register Vol. 43, No. 28, July 11, 2024
(a)
(1) For the purposes of this regulation, when two or more related corporations concurrently employ the same individual and compensate that individual through a common paymaster, and when the common paymaster is one of the related corporations that employs the individual, each corporation shall be considered to have paid only the remuneration it actually disburses to that individual. If all of the remuneration to the individual from the related corporations is disbursed through the common paymaster, the total amount of contributions imposed, with respect to wages under K.S.A. 44-703(o), and any amendments thereto, is determined as though the individual has only one employer, the common paymaster. The common paymaster shall be responsible for filing the "employer's quarterly wage report and contribution return" with respect to "wages" it is considered to have paid.
(2) The corporation which intends to act as a common paymaster for a group of related corporations shall notify the division of employment in writing at least 30 days prior to the beginning of the quarter in which the common paymaster reporting is to be effective. That corporation shall furnish the name and account number of each of the corporations in the group. The common paymaster for the group shall also notify the division of employment at least 30 days prior to any change in the group of corporations or termination of the arrangement.
Kansas Administrative Regulations › Agency 50 - DEPARTMENT OF LABOR-DIVISION OF EMPLOYMENT › Article 2 - UNEMPLOYMENT INSURANCE; CONTRIBUTING, REIMBURSING AND RATED GOVERNMENTAL EMPLOYMENT › Section 50-2-23 - Payments under employers' plans on account of sickness or accident disability

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Payment by third parties.
(1) Any third party making a payment on account of sickness or accident disability when the payment is not excluded from the term "wages" under paragraph (2) of K.S.A. 44-703(o)  shall be treated as the employer with respect to the wages, unless the third party promptly notifies the employer for whom the services are normally rendered of the amount of wages paid. Thereafter, the employer, and not the third party, shall be required to report and pay the contributions due with respect to the wages. The written notice shall be provided by the third party promptly following the end of each calendar quarter so the employer for whom services are normally rendered may report the wages and pay contributions when due each quarter. The written notice shall contain the following information:
(A) The name of the employee paid sick pay; and
(B) The social security account number of the employee paid the sick pay; and
(C) The total amount of sick pay paid to the employee during the calendar quarter.
Kansas Administrative Regulations › Agency 50 - DEPARTMENT OF LABOR-DIVISION OF EMPLOYMENT › Article 2 - UNEMPLOYMENT INSURANCE; CONTRIBUTING, REIMBURSING AND RATED GOVERNMENTAL EMPLOYMENT › Section 50-2-24a - Levy and distraint; requirement of notice before levy

Current through Register Vol. 43, No. 28, July 11, 2024
(a) A levy upon the salary, wages or other property of any employer may be made with respect to any unpaid tax as described in K.S.A. 1985 Supp. 44-717, as amended, only after the secretary or the secretary's designee has notified the employer in writing of the secretary's intention to make the levy.
(b) Not less than 10 days before the day of the levy the notice required under subsection (a) shall be:
(1) made by personal service;
(2) left at the dwelling, or usual place of abode, or place of business of the employer; or
(3) sent by first class U.S. mail to the employer's last known address.
Kansas Administrative Regulations › Agency 50 - DEPARTMENT OF LABOR-DIVISION OF EMPLOYMENT › Article 2 - UNEMPLOYMENT INSURANCE; CONTRIBUTING, REIMBURSING AND RATED GOVERNMENTAL EMPLOYMENT › Section 50-2-24b - Levy and distraint; service of levy

Current through Register Vol. 43, No. 28, July 11, 2024
(a) The levy shall be served upon an employer or third party by personal service or by mail in accordance with the following requirements.
(1) Personal service.
(A) Individual service. Service upon an individual, other than a minor or incapacitated person, shall be made by:
(i) delivering a copy of the notice of levy to the individual personally;
(ii) leaving a copy at the individual's dwelling or usual place of abode with some person of suitable age and discretion then residing there;
(iii) leaving a copy at the business establishment with an officer or employee of the establishment; or
(iv) delivering a copy to an agent authorized by appointment or by law to receive service of process. If the agent is one designated by a statute to receive service, any additional notice required by statute shall be given. If service as prescribed above cannot be made with due diligence, the secretary or the secretary's designee may order service to be made by leaving a copy of the notice of levy at the dwelling house, usual place of abode or business establishment.
Kansas Administrative Regulations › Agency 50 - DEPARTMENT OF LABOR-DIVISION OF EMPLOYMENT › Article 2 - UNEMPLOYMENT INSURANCE; CONTRIBUTING, REIMBURSING AND RATED GOVERNMENTAL EMPLOYMENT › Section 50-2-24c - Levy and distraint; continuing levy on salary and wages

Current through Register Vol. 43, No. 28, July 11, 2024
(a) A levy upon a third party pertaining to the salary, wages or other income payable to or to be received by an employer shall be effective from the date the levy is first made until the liability out of which the levy arose is satisfied.
(b) A levy shall be released promptly when the liability out of which the levy arose is satisfied and the employer and third party shall be promptly notified that the levy has been released.
Kansas Administrative Regulations › Agency 50 - DEPARTMENT OF LABOR-DIVISION OF EMPLOYMENT › Article 2 - UNEMPLOYMENT INSURANCE; CONTRIBUTING, REIMBURSING AND RATED GOVERNMENTAL EMPLOYMENT › Section 50-2-24d - Levy and distraint; surrender of property subject to levy

Current through Register Vol. 43, No. 28, July 11, 2024
Any person in possession of or obligated with respect to property or rights to property that is subject to levy and upon which a levy has been made shall, upon demand of the secretary, surrender the property or rights or discharge the obligation to the secretary, except the part of the property or rights which is, at the time of the demand, subject to an attachment or execution under any judicial process.
Kansas Administrative Regulations › Agency 50 - DEPARTMENT OF LABOR-DIVISION OF EMPLOYMENT › Article 2 - UNEMPLOYMENT INSURANCE; CONTRIBUTING, REIMBURSING AND RATED GOVERNMENTAL EMPLOYMENT › Section 50-2-24e - Levy and distraint; enforcement of levy

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Any employer who fails or refuses to surrender any property or rights to property that is subject to levy, upon demand by the secretary, shall be subject to proceedings to enforce the amount of the levy.
(b) Any third party who fails or refuses to surrender any property or rights to property subject to levy, upon demand by the secretary, shall be subject to proceedings to enforce the amount of the levy or any lesser amount the third party may owe the employer. A final demand shall be served on any third party who fails or refuses to surrender property. Proceedings shall not be initiated by the secretary until five days after service of the final demand.
(c) When a third party who is in possession of or obligated with respect to property or rights to property that is subject to levy and upon which a levy has been made surrenders the property or rights to property on demand of the secretary or discharges such obligation to the secretary, the third party shall be discharged from any obligation or liability to the delinquent employer with respect to the property or rights to property arising from the surrender or payment to the secretary or the secretary's designee.
(d) Person defined. The term "person," as used in K.S.A. 44-717(e)(2), is an individual, or an officer or employee of a corporation, or a member or employee of a partnership, who is under a duty to surrender the property or rights to property, or to discharge the obligation.
Kansas Administrative Regulations › Agency 50 - DEPARTMENT OF LABOR-DIVISION OF EMPLOYMENT › Article 2 - UNEMPLOYMENT INSURANCE; CONTRIBUTING, REIMBURSING AND RATED GOVERNMENTAL EMPLOYMENT › Section 50-2-24f - Levy and distraint; production of books

Current through Register Vol. 43, No. 28, July 11, 2024
If a levy has been made or is about to be made on any property, or right to property, any third party having custody or control of any books or records that contain evidence or statements relating to the property or right to property subject to levy shall, upon demand of the secretary, produce and exhibit the books or records to the secretary.
Kansas Administrative Regulations › Agency 50 - DEPARTMENT OF LABOR-DIVISION OF EMPLOYMENT › Article 2 - UNEMPLOYMENT INSURANCE; CONTRIBUTING, REIMBURSING AND RATED GOVERNMENTAL EMPLOYMENT › Section 50-2-24g - Levy and distraint; appraisal of property

Current through Register Vol. 43, No. 28, July 11, 2024
Any representative of the secretary seizing property shall appraise and set aside to the employer the amount of property declared to be exempt. If the employer objects at the time of the seizure to the valuation fixed by the secretary's representative making the seizure, the secretary shall appoint three disinterested individuals who shall make the valuation.
Kansas Administrative Regulations › Agency 50 - DEPARTMENT OF LABOR-DIVISION OF EMPLOYMENT › Article 2 - UNEMPLOYMENT INSURANCE; CONTRIBUTING, REIMBURSING AND RATED GOVERNMENTAL EMPLOYMENT › Section 50-2-24h - Levy and distraint; sale of seized property

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Notice of seizure. As soon as practical after the seizure of property, notice in writing shall be:
(1) given by the secretary to the employer owning the property and in the case of personal property, any possessor of the property; or
(2) left at the usual place of abode or business of the employer or possessor. If the employer cannot be readily located, or has no dwelling or place of business within the state, the notice may be mailed to the employer's last known address as shown on the Department's records. The notice shall specify the sum demanded, and shall contain a listing of any personal property seized and a description, with reasonable certainty, of any real property seized.
Kansas Administrative Regulations › Agency 50 - DEPARTMENT OF LABOR-DIVISION OF EMPLOYMENT › Article 2 - UNEMPLOYMENT INSURANCE; CONTRIBUTING, REIMBURSING AND RATED GOVERNMENTAL EMPLOYMENT › Section 50-2-24i - Levy and distraint; sale of perishable goods

Current through Register Vol. 43, No. 28, July 11, 2024
If the secretary determines any property seized is likely to perish or become greatly reduced in price or value by selling it in accordance with 50-2-24h or the property cannot be kept without great expense, the value of such property shall be appraised by the secretary and shall be returned or sold as provided below:
(a) Return to employer. If the employer owning the property can be readily found, the employer shall be given notice of the determination of the appraised value of the property. The property shall be returned to the employer if the employer pays to the secretary an amount equal to the appraised value within the time specified in the notice.
(b) Immediate sale. If the employer does not pay the appraised price of the seized property, the property shall be sold publicly as soon as practical.
Kansas Administrative Regulations › Agency 50 - DEPARTMENT OF LABOR-DIVISION OF EMPLOYMENT › Article 2 - UNEMPLOYMENT INSURANCE; CONTRIBUTING, REIMBURSING AND RATED GOVERNMENTAL EMPLOYMENT › Section 50-2-24j - Levy and distraint; redemption of property

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Before sale. Any employer whose property has been the subject of levy shall have the right to pay the amount due, together with the expenses of the proceeding, to the secretary at any time prior to the sale. Upon full payment, the property shall be restored to the employer by the secretary, and all proceedings in connection with the levy on the property shall cease from the time of the payment.
(b) Redemption of real estate after sale.
(1) Period for redemption. The employer whose real property is sold, the heirs, executors, administrators, or any other person having any interest in the property, or having a lien upon it, or any person acting on their behalf, shall be permitted to redeem the property sold, or any particular tract of the property, at any time within 180 days after the sale.
(2) Price. Any property or tract of property may be redeemed upon payment to the purchaser of the amount paid by the purchaser together with accrued interest computed at the rate of 18 percent per annum.
(3) Record of redemption. When any lands are redeemed, an appropriate entry of the redemption shall be made upon the record mentioned in K.A.R. 50-2-24m, and the entry on the record shall be evidence of such redemption.
Kansas Administrative Regulations › Agency 50 - DEPARTMENT OF LABOR-DIVISION OF EMPLOYMENT › Article 2 - UNEMPLOYMENT INSURANCE; CONTRIBUTING, REIMBURSING AND RATED GOVERNMENTAL EMPLOYMENT › Section 50-2-24k - Levy and distraint; certificate of sale; deed of real property

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Certificate of sale. When property is sold, a certificate of sale shall be given by the secretary to the purchaser upon payment in full of the purchase price. The certificate for real property sold shall set forth the legal description of the real property, the name of the defaulting employer, the name of the purchaser, and the price paid.
(b) Deed to real property. When any real property is sold and not redeemed within the time provided, a quit-claim deed to the purchaser of the real property shall be executed by the secretary upon the surrender of the certificate of sale. The deed shall recite the facts set forth in the certificate.
Kansas Administrative Regulations › Agency 50 - DEPARTMENT OF LABOR-DIVISION OF EMPLOYMENT › Article 2 - UNEMPLOYMENT INSURANCE; CONTRIBUTING, REIMBURSING AND RATED GOVERNMENTAL EMPLOYMENT › Section 50-2-24l - Levy and distraint; legal effect of certificate of sale of personal property and deed of real property

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Certificate of sale of property other than real property. In all cases of the sale of property other than real property, the certificate of sale shall have the following legal effect:
(1) As evidence. The certificate shall be prima facie evidence of the right of the secretary to make the sale and conclusive evidence of the regularity of the proceedings in making the sale.
(2) As conveyance. The certificate shall transfer to the purchaser all right, title, and interest of the delinquent employer in and to the property sold.
(3) As authority for transfer of corporate stock. If the property consists of stock, the secretary's certificate shall be notice to any corporation, company, or association of the transfer, and shall be authority for the corporation, company, or association to record the transfer on its books and records in the same manner as if the stocks were transferred or assigned by the party holding the same. The certificate shall be in lieu of any original or prior certificate which shall be void whether canceled or not.
(4) As receipt. If the subject of sale is securities or other evidences of debt, the secretary's certificate shall be a good and valid receipt to the person holding them against any person holding or claiming to hold possession of the securities or other evidences of debt.
(5) As authority for transfer of title to motor vehicle. If the property consists of a motor vehicle, the secretary's certificate shall be notice to any public official charged with the registration of title to motor vehicles of the transfer and shall be authority to the official to record the transfer on the appropriate books and records in the same manner as if the certificate of title to the motor vehicle were transferred or assigned by the party holding it. The certificate shall be in lieu of any original or prior certificate which shall be void whether canceled or not.
Kansas Administrative Regulations › Agency 50 - DEPARTMENT OF LABOR-DIVISION OF EMPLOYMENT › Article 2 - UNEMPLOYMENT INSURANCE; CONTRIBUTING, REIMBURSING AND RATED GOVERNMENTAL EMPLOYMENT › Section 50-2-24m - Levy and distraint; records of sale

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Requirement. A record of all sales and redemptions of real property shall be kept by the secretary. The record shall set forth the tax for which any sale was made, the dates of seizure and sale, the name of the employer, all proceedings in making the sale, the amount of expenses, the names of the purchasers and the date of the deed.
(b) Copy as evidence. A copy of the record, or any part thereof, certified by the secretary, shall be evidence in any court of the truth of the facts stated.
Kansas Administrative Regulations › Agency 50 - DEPARTMENT OF LABOR-DIVISION OF EMPLOYMENT › Article 2 - UNEMPLOYMENT INSURANCE; CONTRIBUTING, REIMBURSING AND RATED GOVERNMENTAL EMPLOYMENT › Section 50-2-24n - Levy and distraint; expense of levy and sale

Current through Register Vol. 43, No. 28, July 11, 2024
The secretary shall determine the expenses to be allowed in all cases of levy and sale.
Kansas Administrative Regulations › Agency 50 - DEPARTMENT OF LABOR-DIVISION OF EMPLOYMENT › Article 2 - UNEMPLOYMENT INSURANCE; CONTRIBUTING, REIMBURSING AND RATED GOVERNMENTAL EMPLOYMENT › Section 50-2-24o - Levy and distraint; application of proceeds of levy

Current through Register Vol. 43, No. 28, July 11, 2024
When the department has an interest in property in the form of a lien arising under the provisions of K.S.A. 44-717(e)  and the department receives money through seizure, surrender or sale of the property, or by redemption of the property prior to its sale by the department, the money realized by these actions shall:
(a) First, be applied toward the expenses of the proceedings;
(b) Second, be applied toward the employer's liability; and
(c) Third, be refunded or credited by the secretary upon written application. The application shall state there is a surplus remaining in the hands of the secretary and the applicant is legally entitled to receive it.
Kansas Administrative Regulations › Agency 50 - DEPARTMENT OF LABOR-DIVISION OF EMPLOYMENT › Article 2 - UNEMPLOYMENT INSURANCE; CONTRIBUTING, REIMBURSING AND RATED GOVERNMENTAL EMPLOYMENT › Section 50-2-24p - Levy and distraint; authority to release levy and return property

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Release of levy. It shall be lawful for the secretary to release the levy upon all or part of the property or rights to property subject to levy when the secretary determines that a release will facilitate the collection of the liability. Such a release shall not prevent any subsequent levy.
(b) Return of property. If the secretary determines that a levy has been placed wrongfully upon the property, it shall be lawful for the secretary to return:
(1) the specific property subject to levy;
(2) an amount of money equal to the amount of money levied upon; or
(3) an amount of money equal to the amount of money received by the department from a sale of such property.
Kansas Administrative Regulations › Agency 50 - DEPARTMENT OF LABOR-DIVISION OF EMPLOYMENT › Article 2 - UNEMPLOYMENT INSURANCE; CONTRIBUTING, REIMBURSING AND RATED GOVERNMENTAL EMPLOYMENT › Section 50-2-25a - Electronic filing, definitions

Current through Register Vol. 43, No. 28, July 11, 2024
(a) "Electronically filed document" means a "status determination report," an "employer's quarterly wage report and contribution return," or any document filed with the secretary of human resources, pursuant to chapter 44 of the Kansas statutes annotated, that is filed pursuant to these regulations.
(b) "Electronic filing" means the authorized electronic transmission of information required by the Kansas statutes annotated and these regulations when an employing unit or the employing unit's representative transmits to the secretary of human resources a "status determination report" or an "employer's quarterly wage report and contribution return," pursuant to chapter 44 of the Kansas statutes annotated and these regulations.
(c) "Filing party" means the following:
(1) the employing unit;
(2) the employing unit's representative; or
(3) the person authorized to make electronic filings.
Kansas Administrative Regulations › Agency 50 - DEPARTMENT OF LABOR-DIVISION OF EMPLOYMENT › Article 2 - UNEMPLOYMENT INSURANCE; CONTRIBUTING, REIMBURSING AND RATED GOVERNMENTAL EMPLOYMENT › Section 50-2-25b - Electronic filing, authorized user

Current through Register Vol. 43, No. 28, July 11, 2024
A filing may be authorized to use electronic filing upon the written authorization of the secretary or the secretary's designee and INK.
(a) The filing party shall be authorized by the secretary and INK to use electronic filing if these requirements are met:
(1) the filing party has an account with INK; and
(2) the secretary and INK determine, after appropriate testing, that the secretary is capable of receiving, indexing, and retrieving the data transmitted by the filing party.
Kansas Administrative Regulations › Agency 50 - DEPARTMENT OF LABOR-DIVISION OF EMPLOYMENT › Article 2 - UNEMPLOYMENT INSURANCE; CONTRIBUTING, REIMBURSING AND RATED GOVERNMENTAL EMPLOYMENT › Section 50-2-25c - Electronic filing, contents of transmission

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Each transmission of one or more documents for electronic filing shall include the applicable requirements of chapter 44 of the Kansas statutes annotated and shall identify the filing party in a form approved by the secretary and INK.
(b) Each electronically filed document that requires identification of an employing unit shall contain the federal tax identification number and shall indicate whether the debtor is an individual or another entity.
(c) When a request is made for a paper copy of an electronically filed document, the copy printed by the secretary shall include a notation stating that the document is an electronically filed document.
Kansas Administrative Regulations › Agency 50 - DEPARTMENT OF LABOR-DIVISION OF EMPLOYMENT › Article 2 - UNEMPLOYMENT INSURANCE; CONTRIBUTING, REIMBURSING AND RATED GOVERNMENTAL EMPLOYMENT › Section 50-2-25d - Electronic filing, identification of employing unit

Current through Register Vol. 43, No. 28, July 11, 2024
When a regulation adopted pursuant to chapter 44 requires the name of the employing unit or the address of the employing unit, the filing party shall transmit to the secretary and INK an employing unit identification number designated by INK with each document.
Kansas Administrative Regulations › Agency 50 - DEPARTMENT OF LABOR-DIVISION OF EMPLOYMENT › Article 2 - UNEMPLOYMENT INSURANCE; CONTRIBUTING, REIMBURSING AND RATED GOVERNMENTAL EMPLOYMENT › Section 50-2-25e - Electronic filing, date of filing

Current through Register Vol. 43, No. 28, July 11, 2024
(a) An electronically filed document shall be deemed to have been filed on the date and at the time the transmission is received and confirmed by the secretary.
(b) Each filing party shall be provided by the secretary, through INK, a confirmation that all transmitted documents meet the requirements of these regulations, including the date and time of filing.
(c) Any document transmitted to the secretary that does not contain the information required by these regulations shall not be filed, and the filing party shall be provided by the secretary, through INK, with a notice that identifies the document and states the reason for rejection of the document.
Kansas Administrative Regulations › Agency 50 - DEPARTMENT OF LABOR-DIVISION OF EMPLOYMENT › Article 2 - UNEMPLOYMENT INSURANCE; CONTRIBUTING, REIMBURSING AND RATED GOVERNMENTAL EMPLOYMENT › Section 50-2-26 - Interest on overpayments

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Interest shall be allowed and paid upon any overpayment of contributions or benefit cost payments that the secretary has determined was erroneously collected at the rate established under K.S.A. 79-2968, and amendments thereto.
(b) This interest shall be allowed and paid as follows:
(1) In the case of a credit, no interest shall be paid if the employer chooses to use the credit against future taxes.
(2) In the case of a refund, interest shall be allowed from the last day prescribed for filing the overpaid return to the date of the refund check to the employer.
(3) Notwithstanding paragraph (b)(1) or (2) in the case of a return or an adjustment of tax that is filed after the last date prescribed for filing the return, no interest shall be allowed or paid for any day before the date on which the return or adjustment is filed.
(4) No interest shall be paid until the return is in a processible form. A return shall be deemed to be in a processible form if both of the following conditions are met:
(A) The return is filed on a permitted form.
(B) The return contains the following information:
(i) The employer's name, address, account number, and reporting period; and
(ii) sufficient required information, whether on the return or on required attachments, to permit the mathematical verification of tax liability and the required wage credits shown on the return as set forth in the form instructions.
Kansas Administrative Regulations › Agency 50 - DEPARTMENT OF LABOR-DIVISION OF EMPLOYMENT › Article 3 - UNEMPLOYMENT INSURANCE BENEFITS › Section 50-3-1 - Employing unit requirements

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Benefit posters. Each employer shall post and maintain an unemployment insurance benefit poster and the certificate of registration as an employer in a conspicuous place in each plant, branch, or establishment maintained by that employer. Each employer shall be furnished by the secretary with sufficient copies of the poster and certificate to enable compliance with this regulation.
(b) List of workers affected by labor dispute. Upon request by the secretary, an employing unit shall furnish the secretary with a list showing the names and social security numbers of all workers ordinarily performing services in the department or establishment where unemployment is or was caused by a strike, lockout, or other labor dispute.
(c) Information pertaining to workers scheduled for mass layoff. Upon receiving a request from the secretary, an employer shall furnish the secretary with a list of employees scheduled to be involved in a mass layoff, showing the name, social security number, and scheduled date of layoff for each employee.
(d) Response to employer notice. Any base period employer who desires to request reconsideration of a charge to the employer's experience rating account, under K.S.A. 44-710(c)  and amendments thereto, shall, within 10 days from the date the notice was sent to the employer, complete all requested information according to the instructions contained on the employer notice and return the form by mail, telefacsimile machine, electronic mail, or any other telephonic or electronic communications.
The employer shall provide the following information:
(1) A complete explanation of the circumstances;
(2) the date of separation, if any;
(3) the signature and title of the person completing the form for the employer;
(4) the employer's firm name and address;
(5) the date the form is completed; and
(6) any other information required by the form.
Kansas Administrative Regulations › Agency 50 - DEPARTMENT OF LABOR-DIVISION OF EMPLOYMENT › Article 3 - UNEMPLOYMENT INSURANCE BENEFITS › Section 50-3-2 - Initial claims for benefits; intrastate workers

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Filing an initial claim. Each unemployed worker shall file a claim by telephone, mail, electronic mail, any other telephonic or electronic communications, or any manner prescribed by the secretary.
(b) Definitions. For purposes of determining eligibility for waiver of the one-week waiting period under K.S.A. 44-705  and amendments thereto, these terms shall be defined as follows:
(1) "Terminating business operations within this state" means the cessation or ending of activities that produce goods or provide services by an employer within the state of Kansas. The employer has not provided each employee displaced by this action an opportunity to transfer to another of the employer's business operations in Kansas, or the employer has no other business operation in Kansas. This term shall include the closing of a plant, store, or worksite; the destruction of the business due to natural disaster or civil disruption; and sale of the plant or store to another entity if the new owner does not keep all the employees of the previous owner.
(2) "Declaring bankruptcy" means the filing by an employer for any class of bankruptcy under the federal bankruptcy laws.
(3) The "WARN Act" means the worker adjustment and retraining notification act,   public law 100-379, which requires an employer to give the employees at least a 60-day advance notice of a plant closing or mass layoff if an employment site will be shut down, resulting in any of the following:
(A) A facility or operating unit is shut down for more than six months.
(B) Fifty or more employees lose their jobs during any 30-day period at a single site of employment.
(C) A layoff of six months or longer meets one of the following conditions:
(i) Affects 500 or more employees; or
(ii) results in an employment loss of 50 to 499 employees if the employees comprise at least 33 percent of the active workforce at a single employment site.
Kansas Administrative Regulations › Agency 50 - DEPARTMENT OF LABOR-DIVISION OF EMPLOYMENT › Article 3 - UNEMPLOYMENT INSURANCE BENEFITS › Section 50-3-2a - Waiver of requirement to register for work, exceptions

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Except as provided by subsection (b) of this regulation, the requirements of K.S.A. 44-705(a), and amendments thereto, shall be waived for all claimants.
(b) Each claimant who is identified by the secretary as likely to exhaust benefits and who is selected to participate in reemployment services through the system established under K.S.A. 44-705(f), and amendments thereto, shall comply wth the requirements of K.S.A. 44-705(a), and amendments thereto, requiring the claimant to register for work and to report at an employment office in order to meet the eligibility requirements of K.S.A. 44-705, and amendments thereto, unless the secretary determines the claimant has satisfied the criteria of paragraphs (1) or (2) of K.S.A. 44-705(f), and amendments thereto.
(c) Nothing in this regulation shall be deemed to waive the requirement in subsection (c) of K.S.A. 44-705, and amendments thereto, that all claimants are to be able to work, available for work, and pursuing employment in accordance with the provisions of K.S.A. 44-705(c), and amendments thereto.
Kansas Administrative Regulations › Agency 50 - DEPARTMENT OF LABOR-DIVISION OF EMPLOYMENT › Article 3 - UNEMPLOYMENT INSURANCE BENEFITS › Section 50-3-3 - Continued claims for benefits; intrastate workers

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Continued claim for benefits. Continued claims for benefits shall be filed as prescribed by the division setting forth the following:
(1) That the worker is unemployed;
(2) that the worker has performed no services and earned no wages except as reported; and
(3) any other information required.
(A) Change in status. A worker who initiated a claim as partially unemployed and who becomes temporarily unemployed and remains so through four consecutive weeks shall be formally registered for work in accordance with practices of the job service and thereafter continue the claims as a totally unemployed worker until the worker again becomes partially unemployed.
Kansas Administrative Regulations › Agency 50 - DEPARTMENT OF LABOR-DIVISION OF EMPLOYMENT › Article 3 - UNEMPLOYMENT INSURANCE BENEFITS › Section 50-3-4 - Good cause for late filing; claims for total or partial unemployment

Current through Register Vol. 43, No. 28, July 11, 2024
(a) If any of the conditions listed below in subsection (b) is met, at the time that the action listed below in paragraph (a)(1), (2), or (3) occurred, a worker shall be deemed to have good cause for any of the following:
(1) Late filing of an initial claim, at the time the worker intended to file and during the balance of the calendar week;
(2) failure to file continued claims; or
(3) failure to contact a representative of the division as otherwise directed.