The requirements for liability vary for different types of employment:
- FORPROFIT BUSINESS (other than agriculture) You will be liable if you pay at least $1,500 in gross wages in a single calendar quarter or if you have at least one worker performing service in each of 20 weeks out of a calendar year. (They do not have to be the same worker in each week, nor do the weeks have to be consecutive.)
- AGRICULTURAL EMPLOYERS You will be liable if you pay at least $20,000 in gross wages in a single calendar quarter or if you have at least ten workers performing service in each of 20 weeks out of a calendar year.
- DOMESTIC EMPLOYERS You will be liable if you pay at least $1,000 in gross wages in a single calendar quarter.
- ACQUISITION OF ALL OR PART OF AN EXISTING BUSINESS (which is already liable for Unemployment Insurance). Generally, you will be automatically liable as a successor employer.
- NOTFORPROFIT ORGANIZATION You will be liable if you employ at least four workers in each of 20 weeks out of a calendar year.
- STATE OR LOCAL GOVERNMENT EMPLOYER You are liable for any employment excluding elected officials and certain other exclusions.
- FEDERAL AND OUTOFSTATE LIABILITY If you are liable in another state or liable for federal unemployment tax, you are automatically liable for any employment in Kentucky.
- PREVIOUS LIABILITY IN KENTUCKY If you did not sell your former business or otherwise terminate your account, you are automatically liable upon resuming employment.
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