{"data":{"id":"us-ky/krs-341.070","jurisdiction":"us-ky","citation":"KRS 341.070","heading":"Subject employer.","body":"As  used in this chapter, unless the context clearly requires otherwise, \"subject\nemployer\" means:\n(1) Any  employing unit which in any calendar quarter in either the current or\npreceding calendar year paid for service in covered employment wages  of\nfifteen hundred dollars ($1,500) or more.\n(2) Any  employing unit which for some  portion of a day in each of twenty (20)\ndifferent calendar weeks, whether or not such weeks are consecutive, in either\nthe current or the preceding calendar year, had in covered employment at least\none (1) worker (irrespective of whether the same worker was in employment in\neach such day).\n(3) Any  employing unit for which service in covered employment, as defined in\nparagraph (d) of subsection (1) of KRS 341.050, is performed.\n(4) Any  employing unit for which service in covered employment, as defined in\nparagraph (e) or (h) of subsection (1) of KRS 341.050, is performed.\n(5) Any  employing unit for which service in covered employment, as defined in\nparagraph (f) or (h) of subsection (1) of KRS 341.050, is performed.\n(6) Any  employing unit for which service in covered employment, as defined in\nparagraph (g) or (h) of subsection (1) of KRS 341.050, is performed.\n(7) (a) Any employing unit that is the transferee of all or part of an employing unit\nthat is or has been a subject employer at the time of the transfer; or\n(b) Any employing unit that at the time of acquisition of all or part of a trade\nor business of a subject employer is not or has not previously been a\nsubject employer.\n(8) Any employing unit for which service is or was performed with respect to which\nsuch employing unit is liable for any federal tax against which credit may be\ntaken for contributions required to be paid into a state unemployment fund; or\nwhich, as a condition for approval of this chapter for full tax credit against the\ntax imposed by the Federal Unemployment  Tax Act, is required, pursuant to\nsuch act, to be a \"subject employer\" under this chapter.\n(9) Any  employing unit which has elected to become  subject to this chapter,\npursuant to subsection (3) of KRS 341.250.\n(10) For  purposes of subsections (1) through (6) of this section, covered\nemployment  shall include service which would constitute covered employment\nbut for the fact that such service is deemed  to be performed entirely within\nanother state pursuant to an election under an arrangement entered into (in\naccordance with KRS  341.145) by the secretary and an agency charged with\nthe administration of any other state or federal unemployment compensation\nlaw.\n(11) Any  employing unit which, having become  a  subject employer under\nsubsections (1) through (9) of this section, has not ceased to be a subject\nemployer under KRS 341.250.\n(12) For purposes of subsections (2), (4), and (5) of this section, if any week\nincludes both December  31 and January 1, the days of that week  up to\nJanuary 1 shall be deemed  one (1) calendar week and the days beginning\nJanuary 1 another week.\n(13) Notwithstanding the provisions of this section or any other provision of this\nchapter, no employing unit shall be initially determined a subject employer on\nthe basis of covered employment performed more than five (5) calendar years\nprior to the year in which such determination is made, unless the secretary can\nshow  that the records of such employment  experience were fraudulently\nconcealed or withheld for the purpose of escaping liability under this chapter.\n(14)(a) Notwithstanding any voluntary agreement  entered into between  the\nUnited States Department of Labor and a franchisee, neither a franchisee\nnor a franchisee's employee shall be deemed  to be an employee of the\nfranchisor for any purpose under this chapter.\n(b) Notwithstanding any voluntary agreement  entered into between  the\nUnited States Department of Labor and a franchisor, neither a franchisor\nnor a franchisor's employee shall be deemed  to be an employee of the\nfranchisee for any purpose under this chapter.\n(c) For purposes of this subsection, \"franchisee\" and \"franchisor\" have the\nsame  meanings as in 16 C.F.R. sec. 436.1.","path":["KRS Chapter 341"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=45765","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:58:28Z","sha256":"eeff546e9bc901aa751c7d1ca32771b66e0d6e3d4de3dc62428fc2173c9c1bd3","source_id":"us-ky","stale":false,"prev":"us-ky/krs-341.069","next":"us-ky/krs-341.080"},"notice":"GroundRules: Original legal text. Not legal advice."}