{"data":{"id":"us-ky/krs-61.460","jurisdiction":"us-ky","citation":"KRS 61.460","heading":"Plans for coverage of employees of political subdivisions.","body":"(1) Each political subdivision of the state is hereby authorized to submit for approval by\nthe state agency a plan for extending insurance coverage to employees of the\npolitical subdivision; except that no plan shall provide insurance coverage to an\nemployee occupying a position to which KRS 161.220 to 161.710 are applicable\nexcept for employees of the state universities and public junior colleges. Each plan\nand any amendments thereof shall be approved by the state agency if it finds that the\nplan, or the plan as amended, is in conformity with requirements as are provided in\nadministrative regulations of the state agency, except that no plan shall be approved\nunless:\n(a) It is in conformity with the requirements of the Social Security Act and with\nthe agreement entered into under KRS 61.430;\n(b) It provides that all services which constitute employment and are performed in\nthe employ of the political subdivision by employees thereof, shall be covered\nby the plan;\n(c) It specifies the source or sources from which the funds necessary to make the\npayments required by paragraph (a) of subsection (3) and by subsection (4) of\nthis section are expected to be derived and contains reasonable assurance that\nthose sources will be adequate for that purpose;\n(d) It provides fo r methods of administration of the plan by the political\nsubdivision as are found by the state agency to be necessary for the proper and\nefficient administration thereof; and\n(e) It provides that the political subdivision will make reports, in the form and\ncontaining the information, as the state agency may from time to time require,\nand will comply with any provisions the state agency or the commissioner\nmay from time to time find necessary to assure the correctness and verification\nof the reports.\n(2) The state agency shall not finally refuse to approve a plan submitted by a political\nsubdivision under subsection (1) of this section without reasonable notice and\nopportunity for hearing to the political subdivision affected thereby.\n(3) (a) Each political s ubdivision for which a plan has been approved under this\nsection is authorized to and shall pay into the contribution fund, with respect\nto contributions due for wages paid prior to 1987, at the time or times as the\nstate agency may by administrative regul ation prescribe, contributions in the\namounts and at the rates specified in the applicable agreement entered into by\nthe state agency under KRS 61.430; and, furthermore, in anticipation of the\ndue date of any payments of contributions required by this para graph, is\nauthorized to and shall make any advancements the state agency, by\nadministrative regulation or contract, may require.\n(b) Each political subdivision is authorized to and shall make the payments as are\ndetermined by the state agency to be necessa ry for the purpose of defraying\nthe expenses incurred by the state agency in administering KRS 61.410 to\n61.500 for the benefit of those employees covered under any plan approved\nunder subsection (1) of this section, but in no event shall such amount be\ngreater than five percent (5%) of the contributions required under paragraph\n(a) of this subsection. The payments shall be made into the State Treasury and\nshall be credited to a separate trust and agency fund to be used by the state\nagency solely for the purpose stated in this paragraph.\n(c) Each political subdivision required to make payments under paragraph (a) of\nthis subsection is authorized, in consideration of the employee's retention in,\nor entry upon, employment after the effective date of KRS 61.410  to 61.500,\nto impose upon each of its employees, as to services which are covered by an\napproved plan, a contribution with respect to wages received for each calendar\nyear, at the rate established by the Federal Insurance Contributions Act, as\namended, and the Social Security Act, as amended. Contributions so collected\nfor wages paid prior to 1987 shall be paid into the contribution fund in partial\ndischarge of the liability of the political subdivision under paragraph (a) of\nthis subsection. Failure to de duct the contribution shall not relieve the\nemployer of liability therefor.\n(4) Delinquent payments due under paragraph (a) of subsection (3) of this section, with\ninterest at the rate prescribed by Section 218 (j) of the Social Security Act, may be\nrecovered by action in the Franklin Circuit Court against the political subdivision\nliable therefor or may, at the request of the state agency, be deducted from any other\nmoneys payable to the subdivision by any department or agency of the state.","path":["KRS Chapter 61"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=22950","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:49:14Z","sha256":"05e18153587f812aec4e84039faab7e307c366da79de8241641fbfaf6a1d0d06","source_id":"us-ky","stale":false,"prev":"us-ky/krs-61.450","next":"us-ky/krs-61.470"},"notice":"GroundRules: Original legal text. Not legal advice."}