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May 17, 2012
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Office Locations
SELECT OFFICE
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HOPKINSVILLE
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Employer Guide
LIABILITY
Are you liable for Unemployment Insurance?
For-Profit Business
Agricultural Employers
Domestic Employers
Acquisition of Existing Business
Not-for-Profit Organizations
State or Local Governmental Employers
Federal and Out-of-State Liability
Previous Liability
Covered Employment
Full-Time
Part-Time
Temporary
Seasonal
Corporate Officers
Non-Covered Employment
Family Members
Co-op Students
Insurance Salespeople
Real Estate Agents
Church Employees
Newspaper Carriers
Casual Labor
Other Exclusions
Contract Labor
Definitions
Safe Harbor
Employee Leasing and Temporary Employment Services
Multi-State Employment
REPORTING REQUIREMENTS
Application for Account
Obtaining Necessary Reporting Forms
Obtaining a Kentucky Employer Identification Number (KEIN)
Subjectivity Date
Reserve Account
Multiple Businesses or Locations
Maintaining Business Records
Reporting Wages and Paying Taxes
Gross Wages
Salaries, Bonuses, Commissions
Travel Reimbursement
Room and Board
Sick Pay/Third Party Sick Pay
Tips
Retirement Benefits
Termination or Severance Pay
401(K), Deferred Compensation
Company Car
Excess Wages
Due Dates
Interest
Penalties
Failure to Pay
No Payroll
Wage Reporting
Magnetic Media Filing
Adjustments
Reporting Changes
RESERVE ACCOUNTS AND TAX RATE
Trust Fund
Assignment of Rates
Reserve Ratio
Computation Date
Reserve Account Balance
Tax Schedule
Rate Computation
Rate Notice
Contract Construction
VOLUNTARY CONTRIBUTIONS
Voluntary Contributions Definition
Payment
Calculation
SUCCESSORSHIP
Successorship Definition
Determination
Successorship in Part
Rates
Successorship Excess Wages
Liabilities
REIMBURSING EMPLOYERS
Reimbursing Employers Definition
Reimbursing Employers ligibility
FEDERAL UNEMPLOYMENT TAX ACT (FUTA)
Definition
Credit
CLOSING AND TERMINATING ACCOUNTS
Reserve Account Disposition
Benefits
Reporting
Termination
Eligibility
Pooled Account
Liability for Unpaid Taxes
BENEFIT ELIGIBILITY AND AMOUNT OF BENEFITS
Effective Date
Base Period
Weekly Benefit Amount
Monetary Requirements
Maximum Benefit Amount
Non Monetary Requirements
DISQUALIFICATION
Voluntary Quit
Work Refusal
Labor Dispute
Disqualification Fraud
Misconduct
GUIDELINES FOR DRUG TESTING
FILING A PROTEST
NOTIFICATION OF CLAIM
Employer’s Notice of Initial Claim (UI-412-A)
Fact-Finding Report (UI-408)
Notice of Potential Benefit Charges (UI-412)
RESERVE ACCOUNT RELIEVED OF CHARGES/OVERPAYMENTS
OVERPAYMENTS
UI-203
QUALITY CONTROL
FRAUD
INTERNAL SECURITY
RECOVERY OF OVERPAYMENTS
BACK PAY
EXTENDED BENEFITS
Extended Benefits Eligibility
Benefit Amount
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