{"data":{"id":"us-ky/krs-341.530","jurisdiction":"us-ky","citation":"KRS 341.530","heading":"Employer reserve accounts -- Reimbursing employer accounts -- Relief for","body":"improper benefit payments -- Charging of benefits -- Voluntary payments --\nPayments of benefits related to state of emergency or disaster declaration.\n(1) The Office of Unemployment Insurance shall maintain a reserve account for each\nsubject employer making contributions to the fund and a reimbursing employer\naccount for each subject employer making payment in lieu of contributions, and\nshall, except as provided in KRS 341.590, credit to such account the total amount of\nall contributions or benefit reimbursement paid by the employer on his or her own\nbehalf. Nothing in this section or elsewhere in this chapter shall be construed to\ngrant any employer or individual who is o r was in his or her employ prior claims or\nrights to the amounts paid by him or her into the fund.\n(2) Except as provided in subsection (3) of this section, all regular benefits paid to an\neligible worker in accordance with KRS 341.380 plus the extended be nefits paid in\naccordance with KRS 341.700 to 341.740, subject to the provisions of paragraphs\n(a) and (b) of this subsection, shall be charged against the reserve account or\nreimbursing employer account of his or her most recent employer. No employer\nshall be deemed to be the most recent employer unless the eligible worker to whom\nbenefits are payable shall have worked for such employer in each of ten (10) weeks\nwhether or not consecutive back to the beginning of the worker's base period.\nShared work benefits paid to an eligible worker in accordance with KRS 341.4161\nto 341.4173 shall be charged against the reserve account or reimbursing employer\naccount of the shared work employer.\n(a) Subject employers, which are not governmental entities as defined in KR S\n341.069, shall be charged one -half (1/2) of the extended benefits paid in\naccordance with KRS 341.700 to 341.740; and\n(b) Subject employers which are governmental entities, as defined in KRS\n341.069, shall be charged for all extended benefits paid in acc ordance with\nKRS 341.700 to 341.740 for compensable weeks occurring on or after\nJanuary 1, 1979, and for one -half (1/2) of the extended benefits paid for\ncompensable weeks occurring prior to such date.\n(3) Notwithstanding the provisions of subsection (2) o f this section, benefits paid to an\neligible worker and chargeable to a contributing employer's reserve account under\nsuch subsection shall be charged against the pooled account if such worker was\ndischarged by such employer for misconduct connected with h is or her most recent\nwork for such employer, voluntarily left his or her most recent work with such\nemployer without good cause attributable to the employment, or the employer has\ncontinued to provide part -time employment and wages, without interruption, to the\nsame extent that was provided from the date of hire, and the employer within a\nreasonable time, as prescribed by regulation of the secretary, notifies the office, in\nwriting, of the alleged voluntary quitting, discharge for misconduct or continuing\npart-time employment; provided, however, that no employer making payments to\nthe fund in lieu of contributions shall be relieved of charges by reason of this\nsubsection.\n(4) Notwithstanding the provisions of subsection (3) of this section, no contributing\nemployer's reserve account shall be relieved of any charges for benefits relating to\nan improper benefit payment to a worker established after October 21, 2013, if:\n(a) The improper benefit payment was made because the employer, or an agent of\nthe employer, was at fault for failing to respond timely or adequately to the\nrequest of the secretary for information relating to a claim for benefits; and\n(b) The employer, or an agent of the employer, has a pattern of failing to respond\ntimely or adequately to requ ests under paragraph (a) of this subsection. For\npurposes of this paragraph, a \"pattern of failing\" means at least six (6) failures\noccur in a calendar year or the failure to respond to two percent (2%) of such\nrequests in a calendar year, whichever is greater.\n(5) Any determination under subsection (4) of this section shall be transmitted to the\nlast known physical or electronic address provided by the employer and may be\nappealed in accordance with the provisions of KRS 341.420(2).\n(6) Each subject employ er's reserve account or reimbursing account shall, unless\nterminated as of the computation date (as defined in subsection (5) of KRS\n341.270), be charged with all benefits paid to eligible workers which are chargeable\nto such reserve account or reimbursing  account under subsection (2) of this section.\nA subject employer's reserve account or reimbursing account shall be deemed to be\nterminated if he or she has ceased to be subject to this chapter, and his or her\naccount has been closed and any balance remain ing therein has been transferred to\nthe fund's pooled account or to a successor's account as provided in KRS 341.540 or\nhas been refunded if the employer is a reimbursing employer.\n(7) Notwithstanding subsection (1) of this section, two (2) or more nonprofit Internal\nRevenue Code sec. 501(c)(3) organizations may jointly request the secretary to\nestablish a group reserve account or reimbursing account for such nonprofit\norganizations. Two  (2) or more governmental entities may jointly request the\nsecretary to establish a group reserve account or reimbursing account, and once\nestablished, such account shall remain in effect at least two (2) calendar years and\nthereafter until either dissolve d at the discretion of the secretary or upon filing\napplication for dissolution by the group members. Each member of a group shall be\njointly and severally liable for all payments due under this chapter from each or all\nof such group members. The secretary  shall prescribe such procedures as he or she\ndeems necessary for the establishment, maintenance, and dissolution of a group\nreserve account or reimbursing account.\n(8) Any subject contributing employer may at any time on or before December 31,\n2011, make voluntary payments to the fund, additional to the contributions required\nunder KRS 341.260 and 341.270. Effective January 1, 2012, any subject\ncontributing employer with a negative reserve account balance may make voluntary\npayments to the fund every other  calendar year, in addition to the contributions\nrequired under KRS 341.260 and 341.270. Notwithstanding any other provision of\nthis chapter, contributions paid on or before the computation date and voluntary\npayments made within twenty (20) days following  the mailing of notices of new\nrates shall be credited to an employer's reserve account as of the computation date,\nprovided no voluntary payments shall be used in computing an employer's rate\nunless the payment is made prior to the expiration of one hundr ed and twenty (120)\ndays after the beginning of the year for which the rate is effective. Voluntary\npayments by any employer shall not exceed any negative balance they may have in\ntheir reserve account as of the computation date. Any employer who is delinq uent\nin the payment of contributions, penalties, or interest as of the computation date\nshall be entitled to make voluntary payments only after the amount of the\ndelinquency is paid in full.\n(9) Notwithstanding any other provisions of this chapter, any ben efits paid to an\neligible worker for reasons related to a state or federal state of emergency or\ndisaster declaration shall be paid from the pooled account provided in KRS 341.550\nand not from the reserve account of the employer of that individual. The res erve\naccount shall not be charged for benefits related to a state of emergency or disaster\ndeclaration. Payments shall be accounted for separately to allow the secretary to\nseek reimbursement from the federal government.","path":["KRS Chapter 341"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=53256","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:58:29Z","sha256":"db0ea14e24264ba961f109077bda6c687f371275fc09ce14f0e5ba7a041a2180","source_id":"us-ky","stale":false,"prev":"us-ky/krs-341.520","next":"us-ky/krs-341.540"},"notice":"GroundRules: Original legal text. Not legal advice."}