Kentucky Unemployment Compensation laws & HR compliance analysis

Kentucky Unemployment Compensation: What you need to know

Virtually all employers are subject to unemployment insurance taxes under the Kentucky Unemployment Insurance Law (KY Rev. Stat. Ann. Sec. 341.005 et seq.). The law's coverage extends to:
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• Anyone who, in either the current or preceding calendar year, paid wages of $1,500 in any calendar quarter or had one or more persons employed in covered service during 20 different weeks in either the current or preceding calendar year;
• Anyone who is covered by the Federal Unemployment Tax Act (FUTA);
• Anyone who acquires the business of a covered employer;
• Nonprofit organizations that employ four or more people for some portion of a day in each of 20 different weeks in a calendar year;
• Agricultural employers who, in either the current or the preceding calendar year, either paid $20,000 in wages or employed 10 or more people for some portion of a day in each of 20 different weeks;
• Employers of domestic workers who paid cash wages of at least $1,000 in any quarter; and
• The state and its political subdivisions (KY Rev. Stat. Ann. Sec. 341.050).
The law excludes certain services from coverage, including, for example, services provided by:
• Students working for schools, colleges, or universities;
• Students working for work-study programs;
• Spouses of students working for the school;
• Real estate and insurance salespersons;
• Student nurses;
• Hospital interns;
• Certain newspaper distributors (e.g., minors);
• Casual laborers;
• Part-time workers for nonprofit entities;
• Employees of a church;
• Workers in the employ of their son, daughter, or spouse;
• Children under 21 in the employ of their father or mother;
• Workers employed by international organizations; and
• Certain “direct sellers” of ...

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