Virtually all employers are subject to unemployment insurance taxes under the Kansas Employment Security Law (KS Stat. Sec. 44-701et seq.). Coverage extends to:
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• Any employer that acquires the trade or business of a covered employer
• Any employer subject to the Federal Unemployment Tax Act (FUTA)
• Agricultural employers that employed at least 10 or more individuals for some part of a day in each of 20 different calendar weeks or paid wages of $20,000 in any calendar quarter during the current or previous calendar year
• Any employer of a domestic servant that paid $1,000 or more in a calendar quarter during the current or previous calendar year
• Nonprofit organizations that employed four or more individuals in each of 20 different calendar weeks during the current or previous calendar year
Employers that elected to be covered
There are a few limited categories of employment for which no tax is imposed and benefits are not available. Included in the exceptions from coverage are services performed by:
• The employer's parent, spouse, and children under the age of 21
• Students working for the school at which they are studying or in a work-study program
• Participants in sheltered workshops and work-relief or work-training programs
• Minors under the age of 18 who deliver newspapers or shopping news
• Real estate and insurance agents and solicitors who work for commissions only
• Contract oil and gas pumpers
• Ministers and members of religious orders
• Persons working for a nonprofit organization and ...