KRS 341.060: Employing unit.

(1) As used in this chapter, unless the context clearly requires otherwise, "employing

unit" means any individual or type of organization, including any partnership,

association, society, trust, estate, joint -stock company, corporation, insurance

company, whether any of these are domestic or foreign, or the receiver, trustee in

bankruptcy, trustee or the legal representative of a deceased person, or this state or

any department, division, administrative unit, political subdivision or municipality

thereof, which has or subsequent to January 1, 1936, had one (1) or more workers

performing services for it within this state, or one (1) or more workers performing

services for it in covered employment in any state, or any successor to any

employing unit defined in this subsection.

(2) All workers performing service within this state for any employing unit which

maintains two (2) or more separate establishments within this state shall be deemed

to be employed by a single employing unit for all purposes of this chapter.

(3) For purposes of this chapter agricultural workers who are members of a crew

furnished by a crew leader to perform agricultural labor for another person shall be

deemed to be employed by such crew leader as the employing unit provided that:

(a) Such crew leader holds a valid certificate of registration under the Farm Labor

Contractor Registration Act of 1963; or

(b) Substantially all the members of such crew operate or maintain tractors,

mechanized harvesting or cropdusting equipment, or any other mechan ized

equipment, which is provided by such crew leader; and

(c) Such individual is not an employee of such other person within the meaning

of paragraph (a).

(4) For purposes of this chapter, if an individual is furnished by a crew leader to

perform agricultural labor for another person and who is not treated as an employee

of such crew leader under subsection (3) such other person, and not the crew leader,

shall be treated as the employing unit of such individual; and

(a) Such other person shall be treated a s having paid cash remuneration to such

individual in an amount equal to the amount of cash remuneration paid to such

individual by the crew leader (either on his behalf or on behalf of such other

person) for the agricultural labor performed for such other person.

(5) For purposes of this section, the term "crew leader" means an individual who:

(a) Furnishes individuals to perform agricultural labor for any other person,

(b) Pays (either on his behalf or on behalf of such other person) the individuals so

furnished by him for the agricultural labor performed by them, and

(c) Has not entered into a written agreement with such other person under which

such individual is designated as an employee of such other person.