{"data":{"id":"us-ky/krs-341.260","jurisdiction":"us-ky","citation":"KRS 341.260","heading":"Payment  of contributions by employer -- Guarantee and liability of","body":"contractor.\n(1) Contributions shall accrue and become  payable by each subject employer for\neach calendar year in which he is subject to this chapter. Such contributions\nshall be based upon wages  paid during such calendar year for covered\nemployment. Such contributions shall become due and be paid at the offices of\nthe Office of Unemployment  Insurance in Frankfort by each subject employer\nto the office for the fund in accordance with such regulations as the secretary\nprescribes, and shall not be deducted in whole or in part from the wages of\nworkers in his employ. In the payment of any contributions, a fractional part of\na cent shall be disregarded, unless it amounts to one-half cent ($0.005) or\nmore, in which case it shall be increased to one cent ($0.01).\n(2) Any contractor, who is or becomes a subject employer under the provisions of\nthis chapter, who contracts with any subcontractor, who also is or becomes  a\nsubject employer under the provisions of this chapter, shall withhold sufficient\nmoneys  on said contract to guarantee that all contributions, penalties, and\ninterest are paid upon completion of said contract, or shall require of said\nsubcontractor a  good  and  sufficient bond  guaranteeing payment  of all\ncontributions, penalties, and interest due, or to become  due with respect to\nwages  paid for employment  on said contract. Failure to comply with the\nprovisions of this section shall render said contractor directly liable for such\ncontributions, penalties, and interest due from said subcontractor and the\nwages  paid by said subcontractor shall be deemed  wages paid by the said\ncontractor with respect to the same periods for all purposes under this chapter,\nand  liens of the same  nature are attachable and enforceable in the same\nmanner  as liens under KRS  341.310 and 341.315. A person, employing unit, or\nentity that enters into a verbal or written agreement with another, or between\nwhich there exists an implied contract based upon the circumstances, conduct,\nor acts or relations of the parties:\n(a) To have work performed consisting of the removal, excavation or drilling\nof soil, rock, or mineral, or the cutting or removal of timber from land; or\n(b) To  have work performed of a kind which is a customary or a recurrent\npart of the work of the trade, business, occupation, or profession of such\nperson or entity, shall for the purposes of this subsection be deemed  a\ncontractor, and  such  other person or entity a  subcontractor. This\nsubsection shall not apply to the owner or lessee of land principally used\nfor agriculture.","path":["KRS Chapter 341"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=52448","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:58:28Z","sha256":"99ac2ad465c6eba3a16fa6efe9a35b20ab92ec8265ca6e39de175a44c5312ff3","source_id":"us-ky","stale":false,"prev":"us-ky/krs-341.250","next":"us-ky/krs-341.262"},"notice":"GroundRules: Original legal text. Not legal advice."}