{"data":{"id":"us-ky/krs-341.250","jurisdiction":"us-ky","citation":"KRS 341.250","heading":"Employer's coverage -- Period -- Termination -- Election of liability.","body":"(1) Any  employing unit that becomes  subject to this chapter within any calendar\nyear shall be considered a subject employer during the whole of that calendar\nyear, except as specifically provided elsewhere in this section or this chapter.\n(2) Except  as provided in subsections (3) and (5) of this section, a subject\nemployer shall cease to be a subject employer only as of the first day of\nJanuary of any calendar year if he files with the Office of Unemployment\nInsurance on or before the fifteenth day of April of that year, a written\napplication for termination of coverage, and  the covered employment\nperformed for such subject employer within the preceding calendar year was\nnot sufficient to render an employing unit a subject employer under KRS\n341.070. The secretary may, however, after notifying such employer in writing\nat his last known address, terminate the coverage of any subject employer as\nof the first day of January of any calendar year if such subject employer has\nhad no individuals in covered employment in this state at any time during the\nthree (3) preceding calendar years, and the balance of such employer's\nreserve account may be immediately transferred to the pooled account.\n(3) (a) Any employing unit not otherwise subject to this chapter that files with the\noffice its written election to become  a subject employer for not less than\ntwo (2) calendar years shall, with the written approval of such election by\nthe secretary, become  subject hereto to the same  extent as all other\nsubject employers, as of the date stated in such approval, but not with\nrespect to the period previous to such date. Such subject employer shall\ncease  to be subject hereto as of January 1 of any calendar year\nsubsequent to such two (2) calendar years, only if on or before April 15 of\nsuch year, it has filed with the office a written notice to that effect.\n(b) Any  employing unit for which services that do not constitute covered\nemployment  are performed may file with the office a written election that\nall such services performed by individuals in its employ in one (1) or more\ndistinct establishments or places of business shall be considered to\nconstitute covered employment by a subject employer for all the purposes\nof this chapter for not less than two (2) calendar years. Upon  written\napproval of such election by the secretary, such services shall be\nconsidered to constitute covered employment from and after the date\nstated in such approval, but not with respect to the period previous to\nsuch  date. Such  services shall cease  to be  considered covered\nemployment  subject hereto as  of January 1  of a  calendar year\nsubsequent to such two (2) calendar years, only if on or before April 15 of\nsuch year such employing unit has filed with the office a written notice to\nthat effect.\n(c) Any  employing unit having service performed in covered employment\nsolely by reason of KRS  341.050(1)(h) may  terminate such service as\n\"covered employment\" as of the first day of January of any calendar year\nif such service does not meet the provisions of paragraph (e), (f) or (g),\nbut only if on or before April 15 of such year, the employing unit has filed\nwith the office a written request to terminate service as \"covered\nemployment.\"\n(4) An  employing unit that becomes  a subject employer under KRS  341.070(7),\nshall become subject as of the date of acquisition.\n(5) Notwithstanding the provisions of subsections (1), (2), and (3) of this section,\nany subject employer whose entire reserve account has been transferred to a\nsuccessor in interest as provided for in KRS  341.540 shall immediately cease\nto be a subject employer and shall thereafter become a subject employer only\nupon his future employment experience.","path":["KRS Chapter 341"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=52447","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:58:28Z","sha256":"49c6a2c4e47aefa18e8bd2b7df546da9e5519f9e4eeee1cc388049417077b4e6","source_id":"us-ky","stale":false,"prev":"us-ky/krs-341.245","next":"us-ky/krs-341.260"},"notice":"GroundRules: Original legal text. Not legal advice."}