Kansas Statutes 44-711. Period of liability for contributions; election and termination of employer coverage; exceptions; document copies, fees
Terms Used In Kansas Statutes 44-711
- Contributions: means the money payments to the state employment security fund that are required to be made by employers on account of employment under Kan. See Kansas Statutes 44-703
- Employer: means :
(1) (A) Any employing unit for which agricultural labor as defined in subsection (w) is performed and during any calendar quarter in either the current or preceding calendar year paid remuneration in cash of $20,000 or more to individuals employed in agricultural labor or for some portion of a day in each of 20 different calendar weeks, whether or not such weeks were consecutive, in either the current or the preceding calendar year, employed in agricultural labor 10 or more individuals, regardless of whether they were employed at the same moment of time. See Kansas Statutes 44-703
- Employing unit: means any individual or type of organization, including any partnership, association, limited liability company, agency or department of the state of Kansas and political subdivisions thereof, trust, estate, joint-stock company, insurance company or corporation, whether domestic or foreign including nonprofit corporations, or the receiver, trustee in bankruptcy, trustee or successor thereof, or the legal representatives of a deceased person, that has in its employ one or more individuals performing services for it within this state. See Kansas Statutes 44-703
- employment: includes services described in paragraphs (i) and (ii) above only if:
(a) The contract of service contemplates that substantially all of the services are to be performed personally by such individual;
(b) the individual does not have a substantial investment in facilities used in connection with the performance of the services, other than in facilities for transportation; and
(c) the services are not in the nature of a single transaction that is not part of a continuing relationship with the person for whom the services are performed. See Kansas Statutes 44-703
- Predecessor employer: means an employer, as described in subsection (h), who has previously operated a business or portion of a business with employment to which another employer has succeeded. See Kansas Statutes 44-703
- secretary: means the secretary of labor. See Kansas Statutes 44-703
- Wages: means all compensation for services, including commissions, bonuses, back pay and the cash value of all remuneration, including benefits, paid in any medium other than cash. See Kansas Statutes 44-703
(a) Period of liability for contributions. Any employing unit which is or becomes an employer subject to this act within any calendar year shall be subject for all wages paid during the whole of such calendar year.
(b) Termination of liability. Except as otherwise provided in subsection (c) of this section, an employing unit shall cease to be an employer subject to this act only as of the first day of January of any calendar year, if it files with the secretary of labor, prior to the first day of May of such calendar year, a written application for termination of coverage and the secretary of labor finds that within the preceding calendar year the employing unit would not have been subject to this act except for paragraph (6) of subsection (h) of Kan. Stat. Ann. § 44-703, and amendments thereto, and has been covered by this act throughout the most recently completed calendar year. The secretary of labor may at any time on the secretary’s own initiative terminate the status of any employing unit as an employer subject to this law when satisfied that such employer has had no individuals in employment at any time during the three preceding calendar years.
(c) Election and termination. (1) An employing unit, not otherwise subject to this act, which files with the secretary of labor its written election to become an employer subject hereto for not less than two calendar years shall, with approval of such election by the secretary of labor, become an employer subject hereto to the same extent as all other employers, as of the date stated in such approval, and shall cease to be subject hereto as of January 1 of any calendar year subsequent to such two calendar years only if prior to the first day of May of such year it has filed with the secretary of labor a written application for termination.
(2) Any employing unit, for which services that do not constitute employment as defined in this act are performed, may file with the secretary of labor a written election that all such services performed by individuals in its employ in one or more distinct establishments or places of business shall be deemed to constitute employment for all the purposes of this act for not less than two calendar years. Upon approval of such election by the secretary of labor, such services shall be deemed to constitute employment subject to this act from and after the date stated in such approval. Such services shall cease to be deemed employment subject hereto as of January 1 of any calendar year subsequent to such two calendar years, only if prior to the first day of May of such year such employing unit has filed with the secretary of labor a written application for termination.
(d) Termination upon total transfer of experience rating. Notwithstanding the provisions of subsection (a) of this section, upon transfer of an experience rating account in accordance with subsections (b)(1) or (b)(2) of Kan. Stat. Ann. § 44-710a, and amendments thereto, the predecessor employer shall automatically cease to be an employer subject to this act as of the date of transfer to the successor.
(e) Termination of account due to successorship. Notwithstanding the provisions of subsection (a) of this section, an employer’s account shall be terminated when the business is acquired by a successor as provided in subsection (h)(4) of Kan. Stat. Ann. § 44-703, and amendments thereto, or by a nonemploying unit. The account will be terminated as of the date of the acquisition.