{"data":{"id":"us-ky/krs-341.040","jurisdiction":"us-ky","citation":"KRS 341.040","heading":"Reserve account, reimbursing employer account, pooled account, and","body":"annual payroll.\nAs used in this chapter, unless the context clearly requires otherwise:\n(1) \"Reserve account\" means a separate book account maintained by the cabinet for\neach subject c ontributing employer under KRS 341.530 and 341.540. No amount\nshall be credited to any reserve account on any date which has not been actually\nreceived by the cabinet by that date, and no benefit amount shall be charged against\nany reserve account by any date for which a check has not been written and sent by\nthat date;\n(2) \"Reimbursing employer account\" means a separate book account maintained by the\ncabinet for each subject employer who elects to make payments in lieu of\ncontributions pursuant to KRS 341. 275 or 341.277. No benefit amount shall be\ncharged against any reimbursing employer account prior to the issuance of benefit\nchecks against that account;\n(3) \"Pooled account\" means a separate book account maintained by the cabinet under\nKRS 341.550;\n(4) \"Annual payroll\" means the total amount of wages paid by a subject employer\nduring a twelve (12)-consecutive-month period for covered employment.","path":["KRS Chapter 341"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=32234","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:58:28Z","sha256":"fabdeebff91bb311222fd43a2824df3f446f04a315ea4262d66e57753421c8b8","source_id":"us-ky","stale":false,"prev":"us-ky/krs-341.030","next":"us-ky/krs-341.050"},"notice":"GroundRules: Original legal text. Not legal advice."}