787 KAR 1:220. Required reports and due

dates.

 

      RELATES TO: KRS 341.070, 341.250(2),

341.190, 341.262

      STATUTORY AUTHORITY: KRS 151B.020,

341.115(1), 341.190(2)

      NECESSITY, FUNCTION, AND CONFORMITY: KRS

341.115(1) authorizes the secretary to promulgate administrative regulations necessary

or suitable for the proper administration of KRS Chapter 341. KRS 341.190(2)

authorizes the Secretary of the Education Cabinet to require an employing unit

to furnish information and records concerning wages paid, employment and other

related matters. This administrative regulation establishes the required filing

options, information, and reporting due dates.

 

      Section 1. Definition. "Required

report" means the Employer's Quarterly Unemployment Wage and Tax Report

(UI-3), which is incorporated by reference in 787 KAR 1:010 and may be filed

electronically.

 

      Section 2. (1) Except as provided in

subsection (2) of this section, an employer shall file the report required in

Section 1 of this administrative regulation by:

      (a) Submitting a paper form UI-3; or

      (b) Submitting an electronic report via

the Internet at https:\\kewes.ky.gov.

      (2) An employer with ten (10) or more

workers performing service in covered employment during any month within a

quarter being reported shall submit an electronic report via the Internet at

https:\\kewes.ky.gov.

 

      Section 3. Due Dates. (1) Except as

provided in subsection (2) of this section, the due date for the filing of a

required report shall be the last day of the month following the close of the

calendar quarter in which wages are paid in covered employment.

      (2)(a) The initial due date for the

filing of a required report by an employing unit newly subject under the

provisions of KRS 341.070 shall be the last day of the month following the quarter

in which the employing unit is first given notice by the department of its

liability as a subject employer.

      (b) An employing unit shall not be

considered newly subject if:

      1. Prior to beginning employment in

Kentucky, it has previously been determined subject under the unemployment

compensation law of any other state; however, it shall be considered newly

subject if all wages paid in covered employment in Kentucky were reported to

another state unemployment compensation program by the due date specified by

that state; or

      2. It has previously been determined

subject under the provisions of KRS 341.070 but subsequently terminated

subjectivity under the provisions of KRS 341.250(2),

      (c) If an employing unit has failed to

file a required report due to willful intent to evade filing, the provisions of

subsection (1) of this section shall apply.

 

      Section 4. Reports shall be considered

received by the department as established in 787 KAR 1:230. (22 Ky.R. 483; eff. 11-6-95; 32 Ky.R. 545; 871;

eff. 12-2-2005; 33 Ky.R. 2192; 3189; eff. 5-4-07.)