KRS 341.281: Allocation of benefit cost to reimbursing employers.

(1) Each nonprofit organization that has elected to make payments in lieu of

contributions under KRS 341.275 shall pay to the cabinet for the fund the amount of

regular benefits plus the amount of one -half (1/2) of extended benefits paid that are

attributable to service performed in covered employment in the employ of such

nonprofit employer. Each governmental entity that has elected to make payments in

lieu of contributions under the provisions of KRS 341.277 shall pay to the cabinet

for the fund the amount of all regular benefits plus all extended benefits paid for

compensable weeks occurring after January 1, 1979, attributable to service

performed in covered employment.

(2) Two (2) or more employers that have become liable for payments in lieu of

contributions, in accordance with the provisions of KRS 341.275, may file a joint

application to the secretary for the establishment of a group account for the purpose

of sharing the cost of benefits paid that are attributable to service in the employ of

such employer s. Each such application shall identify and authorize a group

representative to act as the group's agent for the purposes of this subsection. Upon

his approval of the application, the secretary shall establish a group account for such

employers effective as of the beginning of the calendar quarter in which he receives

the application and shall notify the group's representative of the effective date of the

account. Such account shall remain in effect for not less than two (2) years and

thereafter until termi nated at the discretion of the secretary or upon application by

the group. Upon establishment of the account, each member of the group shall be

jointly and severally liable for payment to the fund in lieu of contributions with

respect to each calendar quarter in an amount equal to the total benefits paid in such

quarter that are attributable to service performed in the employ of any or all

members of the group. The secretary shall prescribe such procedures as he deems

necessary with respect to applications for establishment, maintenance and

termination of group accounts that are authorized by this subsection, for addition of

new members to, and withdrawal of active members from, such accounts, and for

the determination of the amounts that are payable under this subsection and the time

and manner of such payments.

(3) Two (2) or more governmental entities that have become liable for payment in lieu

of contributions, in accordance with the provisions of KRS 341.277, may file a joint

application to the secretary for the establishment of a group account of

governmental entities subject to all of the provisions of subsection (2) of this

section.