Terms Used In Kansas Statutes 44-758

• Client lessee: means any individual, organization, partnership, corporation or other legal entity leasing employees from a lessor employing unit. See Kansas Statutes 44-703
• 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
• Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
• 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

• Lessor employing unit: means any independently established business entity that engages in the business of providing leased employees to a client lessee. See Kansas Statutes 44-703
• Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
• 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