Kansas Administrative Code

(Authorized by K.S.A. 1980 Supp. 44-710(e)(2)(B); effective Jan. 1, 1972; revoked May 1, 1980.)

(Authorized by K.S.A. 1980 Supp. 44-710(b); effective Jan. 1, 1972; amended Jan. 1, 1974; revoked May 1, 1980.) 50-2-15 and 50-2-16. (Authorized by K.S.A. 1980 Supp. 44-710(e); effective Jan. 1, 1972; revoked May 1, 1980.)

Classification of employers by industrial activity. All employers subject to the Kansas employment security law shall be classified by industrial activity in accordance with the follow- ing,bothofwhichareherebyadoptedbyreference: (a) The “standard industrial classification manu- …

Surety bond or surety deposit requirements for reimbursing employers. (a) Each employer who elects to become liable for payments in lieu of contributions in accordance with K.S.A. 44-710(e)(1), and amendments there- to, shall be required to file with the secretary a surety bond o…

Contribution appeal process for employers. To resolve any protest to any deter- mination made pursuant to K.S.A. 44-703, 44- 710, 44-710a, 44-710b, 44-710d, 44-717(j), and 44-719(e), and amendments thereto, the follow- ing procedures shall be followed: (a) Request for administrat…

Records to be maintained by em- ploying unit. (a) Each employing unit shall main- tain records as hereinafter indicated and shall preserve such records against damage or loss for a period of not less than five years from the due date of the contributions for the period in which t…

Notice of effective date of elec- tion or termination of reimbursing employer status. Any governmental entity, nonprofit orga- nization or any group of nonprofit organizations identified in K.S.A. 44-710(e)(1), shall be notified bymailoftheeffectivedateoftheirelectiontobe- come a…

Computation of employer con- tribution rates. (a) The terms “total wages” and “taxable wages,” as used in this regulation, shall refer to all payrolls for contributing employers, re- ported and received by September 1 following the computation date of June 30, for all employment …

Computation of employer con- tribution rates for calendar years 2010 and 2011. (a) For the purpose of computation of em- ployer contribution rates for calendar years 2010 and 2011, the following definitions shall apply: (1) The term “contribution rate,” as used in K.A.R. 50-2-21,…

Concurrent employment by re- lated corporations with a common paymas- ter. (a)(1) For the purposes of this regulation, when two or more related corporations concur- rently employ the same individual and compen- sate that individual through a common paymaster, 645 50-2-23 Unemploy…

Payments under employers’ plans on account of sickness or accident dis- ability. (a) Payment by third parties. (1) Any third party making a payment on ac- count of sickness or accident disability when the payment is not excluded from the term “wages” under paragraph (2) of K.S.A.…

Levy and distraint; require- ment of notice before levy. (a) A levy upon the salary, wages or other property of any employer may be made with respect to any unpaid tax as de- scribed in K.S.A. 1985 Supp. 44-717, as amended, only after the secretary or the secretary’s designee has…

Levy and distraint; service of levy. (a) The levy shall be served upon an employ- er or third party by personal service or by mail in accordance with the following requirements. (1) Personal service. (A) Individual service. Service upon an individ- ual, other than a minor or inca…

Levy and distraint; continuing levy on salary and wages. (a) A levy upon a third partypertainingtothesalary,wagesorotherincome payabletoortobereceivedbyanemployershallbe effective from the date the levy is first made until the liability out of which the levy arose is satisfied. (…

Levy and distraint; surrender of property subject to levy. Any person in pos- session of or obligated with respect to property or rights to property that is subject to levy and upon which a levy has been made shall, upon demand of the secretary, surrender the property or rights o…

Levy and distraint; enforce- ment of levy. (a) Any employer who fails or re- fuses to surrender any property or rights to prop- erty that is subject to levy, upon demand by the secretary, shall be subject to proceedings to en- force the amount of the levy. (b) Any third party who…

Levy and distraint; production of books. If a levy has been made or is about to be made on any property, or right to property, any third party having custody or control of any books or records that contain evidence or statements re- lating to the property or right to property sub…

Levy and distraint; appraisal of property. Any representative of the secretary seizing property shall appraise and set aside to the employer the amount of property declared to be exempt. If the employer objects at the time of the seizure to the valuation fixed by the secretary’s …

Levy and distraint; sale of seized property. (a) Notice of seizure. As soon as practical after the seizure of property, notice in writing shall be: (1) given by the secretary to the employer own- ing the property and in the case of personal prop- erty, any possessor of the proper…

Levy and distraint; sale of per- ishable goods. If the secretary determines any property seized is likely to perish or become greatly reduced in price or value by selling it in accordance with 50-2-24h or the property cannot be kept without great expense, the value of such proper…

Levy and distraint; redemption of property. (a) Before sale. Any employer whose property has been the subject of levy shall have the right to pay the amount due, together with the expenses of the proceeding, to the secretary at any time prior to the sale. Upon full payment, the p…

Levy and distraint; certificate of sale; deed of real property. (a) Certificate of sale. When property is sold, a certificate of sale shall be given by the secretary to the purchaser upon payment in full of the purchase price. The certificate for real property sold shall set fort…

Levy and distraint; legal effect of certificate of sale of personal property and deed of real property. (a) Certificate of sale of propertyotherthanrealproperty.Inallcasesofthe sale of property other than real property, the cer- tificate of sale shall have the following legal eff…

Levy and distraint; records of sale. (a) Requirement. A record of all sales and redemptions of real property shall be kept by the secretary. The record shall set forth the tax for which any sale was made, the dates of seizure and sale, the name of the employer, all proceedings in…

Levy and distraint; expense of levy and sale. The secretary shall determine the expenses to be allowed in all cases of levy and sale. (Authorized by K.S.A. 1985 Supp. 44-714 as amended by L. 1986, Ch. 191, Sec. 4; implement- ing K.S.A. 1985 Supp. 44-717 as amended by L. 1986, Ch.…

Levy and distraint; application of proceeds of levy. When the department has an interest in property in the form of a lien arising under the provisions of K.S.A. 44-717(e) and the department receives money through seizure, sur- render or sale of the property, or by redemption of …

Levy and distraint; authority to release levy and return property. (a) Re- lease of levy. It shall be lawful for the secretary to release the levy upon all or part of the property or rights to property subject to levy when the sec- retary determines that a release will facilitate…

Electronic filing, definitions. (a) “Electronicallyfileddocument”meansa“statusde- termination report,” an “employer’s quarterly wage report and contribution return,” or any document filed with the secretary of human resources, pursu- ant to chapter 44 of the Kansas statutes annot…

Electronic filing, authorized user. A filing party may be authorized to use elec- tronic filing upon the written authorization of the secretary or the secretary’s designee and INK. (a) The filing party shall be authorized by the secretary and INK to use electronic filing if these…

Electronic filing, contents of transmission. (a) Each transmission of one or more documents for electronic filing shall include the applicable requirements of chapter 44 of the Kansas statutes annotated and shall identify the filing party in a form approved by the secretary and I…

Electronic filing, identification of employing unit. When a regulation adopted pursuant to chapter 44 requires the name of the employing unit or the address of the employing unit, the filing party shall transmit to the secretary and INK an employing unit identification number des…

Electronic filing, date of fil- ing. (a) An electronically filed document shall be deemed to have been filed on the date and at the time the transmission is received and confirmed by the secretary. (b) Each filing party shall be provided by the secretary, through INK, a confirmat…

Interest on overpayments. (a) Interest shall be allowed and paid upon any over- paymentofcontributionsorbenefitcostpayments that the secretary has determined was erroneously collected at the rate established under K.S.A. 79- 2968, and amendments thereto. (b) This interest shall b…

Payment of contributions and benefit cost payments. (a) Contributions and benefit cost payments with respect to wage pay- ments. Contributions and benefit cost payments shall be payable for each calendar quarter with re- spect to wages paid during that calendar quarter. (b) First…

Identification of workers. (a) Each employer shall ascertain the social security num- ber of each worker performing services for him or her in employment. (b) Each employer shall report a worker’s social security number in making any report required by the secretary with respect …

Reports; required of employers. (a) General requirements. Each employing unit shallmakesuchreportsasthesecretarymayrequire 639 50-2-10 Unemployment Insurance andshallcomplywiththeinstructionsprintedupon any report form issued by the secretary pertaining to the preparation and ret…

Cooperation with other states. (a) Only states subscribing to the interstate re- ciprocal coverage arrangement are governed by this regulation. (b) Submission and approval of coverage elec- tions under the interstate reciprocal coverage ar- rangement. (1) Election to cover multi-…

(Authorized by K.S.A. 44-714(a); effective Jan. 1, 1966; amended Jan. 1, 1971; re- voked May 1, 1983.)

(Authorized by K.S.A. 44-710b(d); effective Jan. 1, 1966; amended May 1, 1980; re- voked May 1, 1983.)

(Authorized by K.S.A. 1980 Supp. 44- 703(x), 44-710(e)(1) and (3), 44-711(e); effective Jan. 1, 1972; amended May 1, 1980; revoked Feb. 16, 2001.)

Employing unit requirements. (a) Benefit posters. Each employer shall post and maintainanunemploymentinsurancebenefitpost- er and the certificate of registration as an employ- er in a conspicuous place in each plant, branch, or establishment maintained by that employer. Each empl…

Initial claims for benefits; intra- state workers. (a) Filing an initial claim. Each unemployed worker shall file a claim by tele- phone, mail, electronic mail, any other telephonic or electronic communications, or any manner pre- scribed by the secretary. (b) Definitions. For pu…

Waiver of requirement to reg- ister for work, exceptions. (a) Except as pro- vided by subsection (b) of this regulation, the re- quirements of K.S.A. 44-705(a), and amendments thereto, shall be waived for all claimants. (b) Each claimant who is identified by the sec- retary as li…

Continued claims for benefits; in- trastateworkers.(a)Continuedclaimforbenefits. Continued claims for benefits shall be filed as pre- scribed by the division setting forth the following: (1) That the worker is unemployed; (2) that the worker has performed no services and earned n…

Good cause for late filing; claims for total or partial unemployment. (a) If any of the conditions listed below in subsection (b) is met, at the time that the action listed below in paragraph (a)(1), (2), or (3) occurred, a worker shall be deemed to have good cause for any of the…

Benefit payments; interstate workers. (a) Interstate cooperation. The follow- ing regulation shall govern administrative coop- eration with other states adopting a similar reg- ulation for the payment of benefits to interstate claimants. (b) Definitions. As used in this regulatio…

Appellate procedure. Issuance of subpoenas. Whenever the attendance of witness- es or the production of documents, payroll re- cords or other evidence is desired by any party to the proceeding, a request for a proper subpoe- na, on a form provided by the division entitled request…

Affidavit of bona-fide employ- ment and wages paid. Claimant’s affidavit will be required in support of his or her benefit claim where the listed employer has either failed to verify claimant’s alleged wages, previous employ- ment, or where the agency files do not indicate any re…

(Authorized by K.S.A. 1980 Supp. 44- 714(a); effective Jan. 1, 1966; revoked May 1, 1980.)

Limitations and procedures con- cerning disclosure. (a) Information obtained from any worker, employing unit, or other per- sons or groups pursuant to the administration of employment security law shall not be disclosed, directly or indirectly, in any manner revealing the individ…