Kentucky Revised Statutes
Includes enactments through the 2024 Regular Session
Chapter titles, centered headings, section catchlines, and explanatory notes are for informational purposes only and do not constitute any part of the law. For general laws governing construction of statutes, see KRS Chapter 446.
The KRS database was last updated on 11/21/2024
.005 Definitions for chapter.
.010 Repealed, 1950.
.020 Definitions for fund, state, contributions, and benefits.
.030 "Wages" defined -- Impact of trust fund balance on taxable wage base amount.
.040 Reserve account, reimbursing employer account, pooled account, and annual payroll.
.050 Covered employment.
.055 Noncovered employment.
.060 Employing unit.
.065 Repealed, 1972.
.067 Hospitals and institutions of higher education.
.069 Governmental entity.
.070 Subject employer.
.080 "Calendar year," "calendar quarter," "week," and "week of unemployment" defined.
.090 Base period, extended base period, benefit year, and base-period wages.
.092 Previously uncovered services.
.094 Extended benefit period -- State "on" and "off" indicators -- Triggers.
.096 Additional, extended, fringe, regular, and shared work benefits -- Affected group -- Approved plan -- Eligibility period -- Exhaustee -- Normal weekly hours of work -- Rate of insured unemployment -- Shared work employer -- Subgroup.
.100 Suitable work.
.102 Additional resources for eligible worker.
.110 Unemployment Insurance Commission -- Quorum -- Salaries.
.115 Powers and duties of the secretary -- Rules and regulations -- Appeals.
.116 Updating of unemployment insurance computer system.
.120 Repealed, 1950.
.125 Secretary of Education and Labor Cabinet -- Powers and duties -- Personnel.
.126 Secretary to provide Legislative Research Commission with copy of any United States Department of Labor notice of conformity of state unemployment compensation with federal laws.
.127 Reports by cabinet.
.129 Reports may be combined.
.130 Repealed, 1950.
.135 Repealed, 1978.
.140 Repealed, 1950.
.145 Reciprocal arrangements -- Recovery of benefit overpayments.
.150 Publication of chapter.
.160 Repealed, 1950.
.170 Repealed, 1974.
.180 Employment stabilization.
.190 Records and reports -- Confidential treatment -- Exceptions.
.200 Power to hear witnesses, issue subpoenas, and serve process.
.210 Protection against self-incrimination.
.220 Cooperation with other agencies.
.230 Destruction of records.
.240 Unemployment compensation administration fund.
.243 Service capacity upgrade fund.
.245 Authority to acquire office space.
.250 Employer's coverage -- Period -- Termination -- Election of liability.
.260 Payment of contributions by employer -- Guarantee and liability of contractor.
.262 Penalties for failure to file reports.
.263 Estimated reports and assessments.
.265 Remedies for failure to report.
.270 Determination of employer's contribution rate.
.272 Contribution rate of new employer engaged in contract construction trades.
.275 Financing benefits for nonprofit organizations.
.277 Financing benefits for employees of governmental entities.
.280 Repealed, 1942.
.281 Allocation of benefit cost to reimbursing employers.
.282 Financing benefits for state employees.
.285 Repealed, 1998.
.290 Repealed, 1972.
.295 Use of moneys in unemployment compensation administration fund.
.296 Investment of administration fund.
.300 Interest on unpaid contributions -- Collection of contributions, interest, or penalties.
.301 Penalty for payment with nonnegotiable instrument.
.305 Service of notice or process and action against nonresident employing unit or resident employing unit removing from state.
.310 Lien on employer's property for contributions.
.315 Lien on building for contributions due by reason of labor performed -- Procedure.
.317 Bond of public works contractor.
.320 Repealed, 1942.
.330 Adjustment or refund to employing unit.
.340 Repealed, 1950.
.350 Conditions of qualification for benefits -- Weekly audits to evaluate work search activity compliance.
.355 Additional qualification for benefit eligibility.
.360 Conditions of disqualification for benefits.
.370 Disqualifications -- Length of time.
.375 Notification by employer to secretary when worker declines suitable work -- Online notification portal.
.380 Benefits, how paid -- Calculation of amount -- Increase in maximum weekly benefit rate.
.385 Duration of benefits -- Application of classification system -- Extension of benefits -- Additional weeks for job training or certification participation.
.390 Deductions from benefits.
.392 Deduction and withholding of child support obligations from benefits.
.395 Information to be given to individual filing new claim -- Deduction and withholding of income tax.
.400 Notice to workers.
.410 Determination of insured status -- Notification of worker -- Appeal.
.412 Definitions for purposes of KRS 341.412 to 341.414. (Effective until July 1, 2025)
.412 Definitions for KRS 341.412 to 341.414. (Effective July 1, 2025)
.413 Unemployment insurance claims filed between January 27, 2020, and September 6, 2021 -- Waiver of overpayment of benefits -- Return of overpayments collected to federal government.
.414 Steps office shall take for all claims made after July 1, 2023, to ensure integrity of program, to verify eligibility, to prevent fraud and overpayment of claims -- Records -- Annual report to Legislative Research Commission.
.415 Recovery and recoupment limitations.
.4161 Shared work compensation plan -- Plan requirements -- Application.
.4163 Shared work compensation plan approval deadline.
.4165 Effective date -- Expiration -- Termination.
.4167 Revocation of approved plan -- Annual review of approved plan operation.
.4169 Shared work unemployment compensation eligibility.
.4171 Shared work weekly benefit amount calculation.
.4173 Determination that individual is an "exhaustee."
.420 Appointment of referees -- Appeals -- Effect on other proceedings.
.430 Review by commission.
.440 Procedure on review -- Witness fees -- Finality of decisions.
.450 Judicial review.
.460 Appeal to Franklin Circuit Court.
.470 Protection of rights and benefits -- Representation in proceedings before a referee or the commission.
.480 Repealed, 1950.
.490 Unemployment insurance fund.
.500 Accounts and deposits.
.510 Withdrawals from trust fund -- Governor may request transfer of funds from federal unemployment trust fund.
.520 Disposition of funds upon discontinuance of trust fund.
.530 Employer reserve accounts -- Reimbursing employer accounts -- Relief for improper benefit payments -- Charging of benefits -- Voluntary payments -- Payments of benefits related to state of emergency or disaster declaration.
.540 Reserve accounts of successive employing units -- Resources and liabilities -- Contribution rate -- Penalties.
.550 Pooled account for contributing employers.
.560 Repealed, 1958.
.565 Repealed, 1968.
.570 Representation in court -- Expense of suit.
.580 Limitations on payment of benefits.
.590 Additional contributions if federal government fails to provide funds for administration.
.595 Governor to apply for advances from federal unemployment account and request cap on Federal Unemployment Tax Act credit reduction.
.600 Continuation -- No vested right created.
.610 Pledge to replace funds.
.611 Payment of interest on advances -- Surcharge under KRS 341.614 on contributing employers.
.612 Interest payment fund.
.613 Repealed, 1996.
.614 Surcharge to be paid by subject contributing employers each year funds insufficient in unemployment compensation administration fund -- Percentage rate -- Annual adjustment -- Payment and collection.
.620 Expenditure of federal moneys.
.630 Repealed, 1950.
.640 Repealed, 1950.
.650 Repealed, 1950.
.660 Repealed, 1950.
.670 Repealed, 1950.
.680 Repealed, 1950.
.690 Effect when checks not presented within one (1) year -- Cancellation and reissue.
.700 Effect of provisions relating to regular benefits on claims for, and the payment of, extended benefits.
.710 Eligibility requirements for extended benefits.
.712 Suitable work standards for extended benefit claimants.
.715 Authority to end state participation in enhanced benefit program.
.720 Weekly extended benefit rate.
.730 Total extended benefit amount -- Formula for high unemployment periods.
.735 Reduction of extended benefit amount.
.740 Beginning and termination of extended benefit period.
.800 Demand for payment -- Levy upon and sale of property of subject employer.
.805 Notification of levy or release.
.810 Surrender of property upon which levy made -- Effect of surrender or failure to do so.
.815 Right of redemption.
.820 Release or return of property.
.825 Right to copy books and records.
.830 Assessment against transferee of a fraudulent conveyance made with intent to hinder or evade collection of contributions due from transferor.
.835 Fines, penalties and interest credited to administrative fund.
.980 Construction of this chapter.
.982 Construction of Acts 1978, Chapter 389.
.990 Penalties.