{"data":{"id":"us-ky/krs-341.281","jurisdiction":"us-ky","citation":"KRS 341.281","heading":"Allocation of benefit cost to reimbursing employers.","body":"(1) Each nonprofit organization that has elected to make payments in lieu of\ncontributions under KRS 341.275 shall pay to the cabinet for the fund the amount of\nregular benefits plus the amount of one -half (1/2) of extended benefits paid that are\nattributable to service performed in covered employment in the employ of such\nnonprofit employer. Each governmental entity that has elected to make payments in\nlieu of contributions under the provisions of KRS 341.277 shall pay to the cabinet\nfor the fund the amount of  all regular benefits plus all extended benefits paid for\ncompensable weeks occurring after January 1, 1979, attributable to service\nperformed in covered employment.\n(2) Two (2) or more employers that have become liable for payments in lieu of\ncontributions, in accordance with the provisions of KRS 341.275, may file a joint\napplication to the secretary for the establishment of a group account for the purpose\nof sharing the cost of benefits paid that are attributable to service in the employ of\nsuch employer s. Each such application shall identify and authorize a group\nrepresentative to act as the group's agent for the purposes of this subsection. Upon\nhis approval of the application, the secretary shall establish a group account for such\nemployers effective as of the beginning of the calendar quarter in which he receives\nthe application and shall notify the group's representative of the effective date of the\naccount. Such account shall remain in effect for not less than two (2) years and\nthereafter until termi nated at the discretion of the secretary or upon application by\nthe group. Upon establishment of the account, each member of the group shall be\njointly and severally liable for payment to the fund in lieu of contributions with\nrespect to each calendar quarter in an amount equal to the total benefits paid in such\nquarter that are attributable to service performed in the employ of any or all\nmembers of the group. The secretary shall prescribe such procedures as he deems\nnecessary with respect to applications for establishment, maintenance and\ntermination of group accounts that are authorized by this subsection, for addition of\nnew members to, and withdrawal of active members from, such accounts, and for\nthe determination of the amounts that are payable under this subsection and the time\nand manner of such payments.\n(3) Two (2) or more governmental entities that have become liable for payment in lieu\nof contributions, in accordance with the provisions of KRS 341.277, may file a joint\napplication to the secretary  for the establishment of a group account of\ngovernmental entities subject to all of the provisions of subsection (2) of this\nsection.","path":["KRS Chapter 341"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=32279","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:58:29Z","sha256":"1d507bee4b4502ad3065364a3f0d8349111263af7ebdcdd6906aae2d41f41148","source_id":"us-ky","stale":false,"prev":"us-ky/krs-341.280","next":"us-ky/krs-341.282"},"notice":"GroundRules: Original legal text. Not legal advice."}