Kansas 2023-2024 Regular Session

Kansas Senate Bill SB478 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	Session of 2024
2	2	SENATE BILL No. 478
3	3	By Committee on Commerce
4	4	2-7
5	5	AN ACT concerning employment security law; relating to the definition of
6	6	benefit year, temporary unemployment, wages, statewide average
7	7	annual wage and statewide average weekly wage; referencing certain
8	8	new definitions for purposes of the annual determination by the
9	9	secretary of the maximum weekly benefit amount; requiring electronic
10	10	filing of wage reports, contribution returns and payments and interest
11	11	assessments for employers with 25 or more employees; establishing
12	12	minimum qualifications for candidates for membership on the
13	13	employment security board of review and initial review of such
14	14	candidates by the director of unemployment; extending when the
15	15	mandatory combination of rates and the establishment of a new account
16	16	due to a business acquisition must occur from the beginning of the
17	17	following quarter to the beginning of the following year; making
18	18	certain changes to the schedules governing employer contribution rates;
19	19	removing obsolete language pertaining to the employment security
20	20	interest assessment fund and abolishing such fund; requiring the
21	21	secretary to create an audit process within the new unemployment
22	22	insurance information technology system to permit employers to
23	23	submit reports regarding work search, the my reemployment plan and
24	24	claimants who do not provide notification or appear for scheduled
25	25	interviews; providing for notices by the secretary to active employers
26	26	regarding work search noncompliance reporting options; confirming
27	27	the legislative coordinating council's authority to extend the new
28	28	unemployment insurance information technology system's
29	29	implementation date retroactively and as often as deemed appropriate
30	30	by the council; requiring the secretary to notify the council of the need
31	31	for an extension; authorizing the secretary to extend temporary
32	32	unemployment for limited periods upon request by employers and
33	33	allowing for additional temporary unemployment when requested by
34	34	employers engaged in certain industries; requiring the secretary to
35	35	annually post on the secretary's website certain additional calculations
36	36	and data; changing the timing of employer benefit charge notices from
37	37	annually to quarterly; removing the exemption for benefit charges less
38	38	than $100; amending K.S.A. 44-704, 44-705, 44-709, 44-710, 44-710b,
39	39	44-717, 44-771, 44-772 and 44-774 and K.S.A. 2023 Supp. 44-703, 44-
40	40	710a and 44-775 and repealing the existing sections.
41	41	1
42	42	2
43	43	3
44	44	4
45	45	5
46	46	6
47	47	7
48	48	8
49	49	9
50	50	10
51	51	11
52	52	12
53	53	13
54	54	14
55	55	15
56	56	16
57	57	17
58	58	18
59	59	19
60	60	20
61	61	21
62	62	22
63	63	23
64	64	24
65	65	25
66	66	26
67	67	27
68	68	28
69	69	29
70	70	30
71	71	31
72	72	32
73	73	33
74	74	34
75	75	35
76	76	36 SB 478 2
77	77	WHEREAS, The amendments made to the employment security law by
78	78	this act shall be known as the Kansas unemployment insurance state trust
79	79	fund solvency, system integrity and tax credit preservation act of 2024.
80	80	Now, therefore:
81	81	Be it enacted by the Legislature of the State of Kansas:
82	82	Section 1. K.S.A. 2023 Supp. 44-703 is hereby amended to read as
83	83	follows: 44-703. As used in this act, unless the context clearly requires
84	84	otherwise:
85	85	(a) (1) "Annual payroll" means the total amount of wages paid or
86	86	payable by an employer during the calendar year.
87	87	(2) "Average annual payroll" means the average of the annual
88	88	payrolls of any employer for the last three calendar years immediately
89	89	preceding the computation date as hereinafter defined if the employer has
90	90	been continuously subject to contributions during those three calendar
91	91	years and has paid some wages for employment during each of such years.
92	92	In determining contribution rates for the calendar year, if an employer has
93	93	not been continuously subject to contribution for the three calendar years
94	94	immediately preceding the computation date but has paid wages subject to
95	95	contributions during only the two calendar years immediately preceding
96	96	the computation date, such employer's "average annual payroll" shall be
97	97	the average of the payrolls for those two calendar years.
98	98	(3) "Total wages" means the total amount of wages paid or payable
99	99	by an employer during the calendar year, including that part of
100	100	remuneration in excess of the limitation prescribed as provided in
101	101	subsection (o)(1).
102	102	(b) "Base period" means the first four of the last five completed
103	103	calendar quarters immediately preceding the first day of an individual's
104	104	benefit year, except that the base period in respect to combined wage
105	105	claims means the base period as defined in the law of the paying state.
106	106	(1) If an individual lacks sufficient base period wages in order to
107	107	establish a benefit year in the manner set forth above and satisfies the
108	108	requirements of subsection (hh) and K.S.A. 44-705(g) and K.S.A. 44-
109	109	703(hh), and amendments thereto, the claimant shall have an alternative
110	110	base period substituted for the current base period so as not to prevent
111	111	establishment of a valid claim. For the purposes of this subsection,
112	112	"alternative base period" means the last four completed quarters
113	113	immediately preceding the date the qualifying injury occurred. In the event
114	114	the wages in the alternative base period have been used on a prior claim,
115	115	then they shall be excluded from the new alternative base period.
116	116	(2) For the purposes of this chapter, the term "base period" includes
117	117	the alternative base period.
118	118	(c) (1) "Benefits" means the money payments payable to an
119	119	1
120	120	2
121	121	3
122	122	4
123	123	5
124	124	6
125	125	7
126	126	8
127	127	9
128	128	10
129	129	11
130	130	12
131	131	13
132	132	14
133	133	15
134	134	16
135	135	17
136	136	18
137	137	19
138	138	20
139	139	21
140	140	22
141	141	23
142	142	24
143	143	25
144	144	26
145	145	27
146	146	28
147	147	29
148	148	30
149	149	31
150	150	32
151	151	33
152	152	34
153	153	35
154	154	36
155	155	37
156	156	38
157	157	39
158	158	40
159	159	41
160	160	42
161	161	43 SB 478 3
162	162	individual, as provided in this act, with respect to such individual's
163	163	unemployment.
164	164	(2) "Regular benefits" means benefits payable to an individual under
165	165	this act or under any other state law, including benefits payable to federal
166	166	civilian employees and to ex-servicemen pursuant to 5 U.S.C. chapter 85,
167	167	other than extended benefits.
168	168	(d) "Benefit year" with respect to any individual, means the period
169	169	beginning with the first day Sunday of the first week for which such
170	170	individual files a valid claim for benefits, and such benefit year shall
171	171	continue for one full year. In the case of a combined wage claim, the
172	172	benefit year shall be the benefit year of the paying state. Following the
173	173	termination of a benefit year, a subsequent benefit year shall commence on
174	174	the first day Sunday of the first week with respect to which an individual
175	175	next files a claim for benefits. When such filing occurs with respect to a
176	176	week that overlaps the preceding benefit year, the subsequent benefit year
177	177	shall commence on the first day immediately following the expiration date
178	178	of the preceding benefit year. Any claim for benefits made in accordance
179	179	with K.S.A. 44-709(a), and amendments thereto, shall be deemed to be a
180	180	"valid claim" for the purposes of this subsection if the individual has been
181	181	paid wages for insured work as required under K.S.A. 44-705(e), and
182	182	amendments thereto. Whenever a week of unemployment overlaps two
183	183	benefit years, such week shall, for the purpose of granting waiting-period
184	184	credit or benefit payment with respect thereto, be deemed to be a week of
185	185	unemployment within that benefit year in which the greater part of such
186	186	week occurs.
187	187	(e) "Commissioner" or "secretary" means the secretary of labor.
188	188	(f) (1) "Contributions" means the money payments to the state
189	189	employment security fund that are required to be made by employers on
190	190	account of employment under K.S.A. 44-710, and amendments thereto,
191	191	and voluntary payments made by employers pursuant to such statute.
192	192	(2) "Payments in lieu of contributions" means the money payments to
193	193	the state employment security fund from employers that are required to
194	194	make or that elect to make such payments under K.S.A. 44-710(e), and
195	195	amendments thereto.
196	196	(g) "Employing unit" means any individual or type of organization,
197	197	including any partnership, association, limited liability company, agency
198	198	or department of the state of Kansas and political subdivisions thereof,
199	199	trust, estate, joint-stock company, insurance company or corporation,
200	200	whether domestic or foreign including nonprofit corporations, or the
201	201	receiver, trustee in bankruptcy, trustee or successor thereof, or the legal
202	202	representatives of a deceased person, that has in its employ one or more
203	203	individuals performing services for it within this state. All individuals
204	204	performing services within this state for any employing unit that maintains
205	205	1
206	206	2
207	207	3
208	208	4
209	209	5
210	210	6
211	211	7
212	212	8
213	213	9
214	214	10
215	215	11
216	216	12
217	217	13
218	218	14
219	219	15
220	220	16
221	221	17
222	222	18
223	223	19
224	224	20
225	225	21
226	226	22
227	227	23
228	228	24
229	229	25
230	230	26
231	231	27
232	232	28
233	233	29
234	234	30
235	235	31
236	236	32
237	237	33
238	238	34
239	239	35
240	240	36
241	241	37
242	242	38
243	243	39
244	244	40
245	245	41
246	246	42
247	247	43 SB 478 4
248	248	two or more separate establishments within this state shall be deemed to be
249	249	employed by a single employing unit for all the purposes of this act. Each
250	250	individual employed to perform or to assist in performing the work of any
251	251	agent or employee of an employing unit shall be deemed to be employed
252	252	by such employing unit for all the purposes of this act, whether such
253	253	individual was hired or paid directly by such employing unit or by such
254	254	agent or employee, provided the employing unit had actual or constructive
255	255	knowledge of the employment.
256	256	(h) "Employer" means:
257	257	(1) (A) Any employing unit for which agricultural labor as defined in
258	258	subsection (w) is performed and during any calendar quarter in either the
259	259	current or preceding calendar year paid remuneration in cash of $20,000 or
260	260	more to individuals employed in agricultural labor or for some portion of a
261	261	day in each of 20 different calendar weeks, whether or not such weeks
262	262	were consecutive, in either the current or the preceding calendar year,
263	263	employed in agricultural labor 10 or more individuals, regardless of
264	264	whether they were employed at the same moment of time.
265	265	(B) For the purpose of this subsection (h)(1), any individual who is a
266	266	member of a crew furnished by a crew leader to perform services in
267	267	agricultural labor for any other person shall be treated as an employee of
268	268	such crew leader if:
269	269	(i) Such crew leader holds a valid certificate of registration under the
270	270	federal migrant and seasonal agricultural workers protection act or
271	271	substantially all the members of such crew operate or maintain tractors,
272	272	mechanized harvesting or cropdusting equipment or any other mechanized
273	273	equipment, that is provided by such crew leader; and
274	274	(ii) such individual is not in the employment of such other person
275	275	within the meaning of subsection (i).
276	276	(C) For the purpose of this subsection (h)(1), in the case of any
277	277	individual who is furnished by a crew leader to perform services in
278	278	agricultural labor for any other person and who is not treated as an
279	279	employee of such crew leader:
280	280	(i) Such other person and not the crew leader shall be treated as the
281	281	employer of such individual; and
282	282	(ii) such other person shall be treated as having paid cash
283	283	remuneration to such individual in an amount equal to the amount of cash
284	284	remuneration paid to such individual by the crew leader, either on the crew
285	285	leader's own behalf or on behalf of such other person, for the services in
286	286	agricultural labor performed for such other person.
287	287	(D) For the purposes of this subsection (h)(1) "crew leader" means an
288	288	individual who:
289	289	(i) Furnishes individuals to perform services in agricultural labor for
290	290	any other person;
291	291	1
292	292	2
293	293	3
294	294	4
295	295	5
296	296	6
297	297	7
298	298	8
299	299	9
300	300	10
301	301	11
302	302	12
303	303	13
304	304	14
305	305	15
306	306	16
307	307	17
308	308	18
309	309	19
310	310	20
311	311	21
312	312	22
313	313	23
314	314	24
315	315	25
316	316	26
317	317	27
318	318	28
319	319	29
320	320	30
321	321	31
322	322	32
323	323	33
324	324	34
325	325	35
326	326	36
327	327	37
328	328	38
329	329	39
330	330	40
331	331	41
332	332	42
333	333	43 SB 478 5
334	334	(ii) pays, either on such individual's own behalf or on behalf of such
335	335	other person, the individuals so furnished by such individual for the
336	336	services in agricultural labor performed by them; and
337	337	(iii) has not entered into a written agreement with such other person
338	338	under which such individual is designated as an employee of such other
339	339	person.
340	340	(2) (A) Any employing unit that for calendar year 2007 and each
341	341	calendar year thereafter: (i) In any calendar quarter in either the current or
342	342	preceding calendar year paid for services in employment wages of $1,500
343	343	or more; (ii) for some portion of a day in each of 20 different calendar
344	344	weeks, whether or not such weeks were consecutive, in either the current
345	345	or preceding calendar year, had in employment at least one individual,
346	346	whether or not the same individual was in employment in each such day;
347	347	or (iii) elects to have an unemployment tax account established at the time
348	348	of initial registration in accordance with K.S.A. 44-711(c), and
349	349	amendments thereto.
350	350	(B) Employment of individuals to perform domestic service or
351	351	agricultural labor and wages paid for such service or labor shall not be
352	352	considered in determining whether an employing unit meets the criteria of
353	353	this subsection (h)(2).
354	354	(3) Any employing unit for which service is employment as defined
355	355	in subsection (i)(3)(E).
356	356	(4) (A) Any employing unit, whether or not it is an employing unit
357	357	under subsection (g), that acquires or in any manner succeeds to: (i)
358	358	Substantially all of the employing enterprises, organization, trade or
359	359	business; or (ii) substantially all the assets, of another employing unit that
360	360	at the time of such acquisition was an employer subject to this act;
361	361	(B) any employing unit that is controlled substantially, either directly
362	362	or indirectly by legally enforceable means or otherwise, by the same
363	363	interest or interests, whether or not such interest or interests are an
364	364	employing unit under subsection (g), acquires or in any manner succeeds
365	365	to a portion of an employer's annual payroll, is less than 100% of such
366	366	employer's annual payroll, and intends to continue the acquired portion as
367	367	a going business.
368	368	(5) Any employing unit that paid cash remuneration of $1,000 or
369	369	more in any calendar quarter in the current or preceding calendar year to
370	370	individuals employed in domestic service as defined in subsection (aa).
371	371	(6) Any employing unit that having become an employer under this
372	372	subsection (h) has not, under K.S.A. 44-711(b), and amendments thereto,
373	373	ceased to be an employer subject to this act.
374	374	(7) Any employing unit that has elected to become fully subject to
375	375	this act in accordance with K.S.A. 44-711(c), and amendments thereto.
376	376	(8) Any employing unit not an employer by reason of any other
377	377	1
378	378	2
379	379	3
380	380	4
381	381	5
382	382	6
383	383	7
384	384	8
385	385	9
386	386	10
387	387	11
388	388	12
389	389	13
390	390	14
391	391	15
392	392	16
393	393	17
394	394	18
395	395	19
396	396	20
397	397	21
398	398	22
399	399	23
400	400	24
401	401	25
402	402	26
403	403	27
404	404	28
405	405	29
406	406	30
407	407	31
408	408	32
409	409	33
410	410	34
411	411	35
412	412	36
413	413	37
414	414	38
415	415	39
416	416	40
417	417	41
418	418	42
419	419	43 SB 478 6
420	420	paragraph of this subsection (h), for which within either the current or
421	421	preceding calendar year services in employment are or were performed
422	422	with respect to which such employing unit is liable for any federal tax
423	423	against which credit may be taken for contributions required to be paid
424	424	into a state unemployment compensation fund; or that, as a condition for
425	425	approval of this act for full tax credit against the tax imposed by the
426	426	federal unemployment tax act, is required, pursuant to such act, to be an
427	427	"employer" under this act.
428	428	(9) Any employing unit described in section 501(c)(3) of the federal
429	429	internal revenue code of 1986 that is exempt from income tax under
430	430	section 501(a) of the code that had four or more individuals in
431	431	employment for some portion of a day in each of 20 different weeks,
432	432	whether or not such weeks were consecutive, within either the current or
433	433	preceding calendar year, regardless of whether they were employed at the
434	434	same moment of time.
435	435	(i) "Employment" means:
436	436	(1) Subject to the other provisions of this subsection, service,
437	437	including services in interstate commerce, performed by:
438	438	(A) Any active officer of a corporation; or
439	439	(B) any individual who, under the usual common law rules applicable
440	440	in determining the employer-employee relationship, has the status of an
441	441	employee subject to the provisions of subsection (i)(3)(D); or
442	442	(C) any individual other than an individual who is an employee under
443	443	subsection (i)(1)(A) or subsection (i)(1)(B) above who performs services
444	444	for remuneration for any person:
445	445	(i) As an agent-driver or commission-driver engaged in distributing
446	446	meat products, vegetable products, fruit products, bakery products,
447	447	beverages, other than milk, or laundry or dry-cleaning services, for such
448	448	individual's principal; or
449	449	(ii) as a traveling or city salesman, other than as an agent-driver or
450	450	commission-driver, engaged upon a full-time basis in the solicitation on
451	451	behalf of, and the transmission to, a principal, except for side-line sales
452	452	activities on behalf of some other person, of orders from wholesalers,
453	453	retailers, contractors, or operators of hotels, restaurants, or other similar
454	454	establishments for merchandise for resale or supplies for use in their
455	455	business operations.
456	456	For purposes of subsection (i)(1)(C), the term "employment" includes
457	457	services described in paragraphs (i) and (ii) above only if:
458	458	(a) The contract of service contemplates that substantially all of the
459	459	services are to be performed personally by such individual;
460	460	(b) the individual does not have a substantial investment in facilities
461	461	used in connection with the performance of the services, other than in
462	462	facilities for transportation; and
463	463	1
464	464	2
465	465	3
466	466	4
467	467	5
468	468	6
469	469	7
470	470	8
471	471	9
472	472	10
473	473	11
474	474	12
475	475	13
476	476	14
477	477	15
478	478	16
479	479	17
480	480	18
481	481	19
482	482	20
483	483	21
484	484	22
485	485	23
486	486	24
487	487	25
488	488	26
489	489	27
490	490	28
491	491	29
492	492	30
493	493	31
494	494	32
495	495	33
496	496	34
497	497	35
498	498	36
499	499	37
500	500	38
501	501	39
502	502	40
503	503	41
504	504	42
505	505	43 SB 478 7
506	506	(c) the services are not in the nature of a single transaction that is not
507	507	part of a continuing relationship with the person for whom the services are
508	508	performed.
509	509	(2) The term "employment" includes an individual's entire service
510	510	within the United States, even though performed entirely outside this state
511	511	if:
512	512	(A) The service is not localized in any state;
513	513	(B) the individual is one of a class of employees who are required to
514	514	travel outside this state in performance of their duties; and
515	515	(C) the individual's base of operations is in this state, or if there is no
516	516	base of operations, then the place where service is directed or controlled is
517	517	in this state.
518	518	(3) The term "employment" also includes:
519	519	(A) Services performed within this state but not covered by the
520	520	provisions of subsection (i)(1) or subsection (i)(2) shall be deemed to be
521	521	employment subject to this act if contributions are not required and paid
522	522	with respect to such services under an unemployment compensation law of
523	523	any other state or of the federal government.
524	524	(B) Services performed entirely without this state, with respect to no
525	525	part of which contributions are required and paid under an unemployment
526	526	compensation law of any other state or of the federal government, shall be
527	527	deemed to be employment subject to this act only if the individual
528	528	performing such services is a resident of this state and the secretary
529	529	approved the election of the employing unit for whom such services are
530	530	performed that the entire service of such individual shall be deemed to be
531	531	employment subject to this act.
532	532	(C) Services covered by an arrangement pursuant to K.S.A. 44-
533	533	714(j), and amendments thereto, between the secretary and the agency
534	534	charged with the administration of any other state or federal
535	535	unemployment compensation law, pursuant to which all services
536	536	performed by an individual for an employing unit are deemed to be
537	537	performed entirely within this state, shall be deemed to be employment if
538	538	the secretary has approved an election of the employing unit for whom
539	539	such services are performed, pursuant to which the entire service of such
540	540	individual during the period covered by such election is deemed to be
541	541	insured work.
542	542	(D) Services performed by an individual for wages or under any
543	543	contract of hire shall be deemed to be employment subject to this act if the
544	544	business for which activities of the individual are performed retains not
545	545	only the right to control the end result of the activities performed, but the
546	546	manner and means by which the end result is accomplished.
547	547	(E) Services performed by an individual in the employ of a state or
548	548	any instrumentality thereof, any political subdivision of a state or any
549	549	1
550	550	2
551	551	3
552	552	4
553	553	5
554	554	6
555	555	7
556	556	8
557	557	9
558	558	10
559	559	11
560	560	12
561	561	13
562	562	14
563	563	15
564	564	16
565	565	17
566	566	18
567	567	19
568	568	20
569	569	21
570	570	22
571	571	23
572	572	24
573	573	25
574	574	26
575	575	27
576	576	28
577	577	29
578	578	30
579	579	31
580	580	32
581	581	33
582	582	34
583	583	35
584	584	36
585	585	37
586	586	38
587	587	39
588	588	40
589	589	41
590	590	42
591	591	43 SB 478 8
592	592	instrumentality thereof, or in the employ of an Indian tribe, as defined
593	593	pursuant to section 3306(u) of the federal unemployment tax act, any
594	594	instrumentality of more than one of the foregoing or any instrumentality
595	595	that is jointly owned by this state or a political subdivision thereof or
596	596	Indian tribes and one or more other states or political subdivisions of this
597	597	or other states, provided that such service is excluded from "employment"
598	598	as defined in the federal unemployment tax act by reason of section
599	599	3306(c)(7) of that act and is not excluded from "employment" under
600	600	subsection (i)(4)(A) of this section. For purposes of this section, the
601	601	exclusions from employment in subsections (i)(4)(A) and (i)(4)(L) shall
602	602	also be applicable to services performed in the employ of an Indian tribe.
603	603	(F) Services performed by an individual in the employ of a religious,
604	604	charitable, educational or other organization that is excluded from the term
605	605	"employment" as defined in the federal unemployment tax act solely by
606	606	reason of section 3306(c)(8) of that act, and is not excluded from
607	607	employment under subsection (i)(4)(I) through (M).
608	608	(G) The term "employment" includes the services of an individual
609	609	who is a citizen of the United States, performed outside the United States
610	610	except in Canada, in the employ of an American employer, other than
611	611	service that is deemed "employment" under the provisions of subsection (i)
612	612	(2) or subsection (i)(3) or the parallel provisions of another state's law, if:
613	613	(i) The employer's principal place of business in the United States is
614	614	located in this state; or
615	615	(ii) the employer has no place of business in the United States, but:
616	616	(a) The employer is an individual who is a resident of this state;
617	617	(b) the employer is a corporation which is organized under the laws
618	618	of this state; or
619	619	(c) the employer is a partnership or a trust and the number of the
620	620	partners or trustees who are residents of this state is greater than the
621	621	number who are residents of any other state; or
622	622	(iii) none of the criteria of (i)(3)(G)(i) and (ii) are met but the
623	623	employer has elected coverage in this state or, the employer having failed
624	624	to elect coverage in any state, the individual has filed a claim for benefits,
625	625	based on such service, under the law of this state.
626	626	(H) An "American employer," for purposes of subsection (i)(3)(G),
627	627	means a person who is:
628	628	(i) An individual who is a resident of the United States;
629	629	(ii) a partnership if ⅔ or more of the partners are residents of the
630	630	United States;
631	631	(iii) a trust, if all of the trustees are residents of the United States; or
632	632	(iv) a corporation organized under the laws of the United States or of
633	633	any state.
634	634	(I) Notwithstanding subsection (i)(2), all services performed by an
635	635	1
636	636	2
637	637	3
638	638	4
639	639	5
640	640	6
641	641	7
642	642	8
643	643	9
644	644	10
645	645	11
646	646	12
647	647	13
648	648	14
649	649	15
650	650	16
651	651	17
652	652	18
653	653	19
654	654	20
655	655	21
656	656	22
657	657	23
658	658	24
659	659	25
660	660	26
661	661	27
662	662	28
663	663	29
664	664	30
665	665	31
666	666	32
667	667	33
668	668	34
669	669	35
670	670	36
671	671	37
672	672	38
673	673	39
674	674	40
675	675	41
676	676	42
677	677	43 SB 478 9
678	678	officer or member of the crew of an American vessel or American aircraft
679	679	on or in connection with such vessel or aircraft, if the operating office,
680	680	from which the operations of such vessel or aircraft operating within, or
681	681	within and without, the United States are ordinarily and regularly
682	682	supervised, managed, directed and controlled is within this state.
683	683	(J) Notwithstanding any other provisions of this subsection (i),
684	684	services with respect to which a tax is required to be paid under any
685	685	federal law imposing a tax against which credit may be taken for
686	686	contributions required to be paid into a state unemployment compensation
687	687	fund or that as a condition for full tax credit against the tax imposed by the
688	688	federal unemployment tax act is required to be covered under this act.
689	689	(K) Domestic service in a private home, local college club or local
690	690	chapter of a college fraternity or sorority performed for a person who paid
691	691	cash remuneration of $1,000 or more in any calendar quarter in the current
692	692	calendar year or the preceding calendar year to individuals employed in
693	693	such domestic service.
694	694	(4) The term "employment" does not include: (A) Services performed
695	695	in the employ of an employer specified in subsection (h)(3) if such service
696	696	is performed by an individual in the exercise of duties:
697	697	(i) As an elected official;
698	698	(ii) as a member of a legislative body, or a member of the judiciary, of
699	699	a state, political subdivision or of an Indian tribe;
700	700	(iii) as a member of the state national guard or air national guard;
701	701	(iv) as an employee serving on a temporary basis in case of fire,
702	702	storm, snow, earthquake, flood or similar emergency;
703	703	(v) in a position that, under or pursuant to the laws of this state or
704	704	tribal law, is designated as a major nontenured policymaking or advisory
705	705	position or as a policymaking or advisory position the performance of the
706	706	duties of which ordinarily does not require more than eight hours per
707	707	week;
708	708	(B) services with respect to which unemployment compensation is
709	709	payable under an unemployment compensation system established by an
710	710	act of congress;
711	711	(C) services performed by an individual in the employ of such
712	712	individual's son, daughter or spouse, and services performed by a child
713	713	under the age of 21 years in the employ of such individual's father or
714	714	mother;
715	715	(D) services performed in the employ of the United States
716	716	government or an instrumentality of the United States exempt under the
717	717	constitution of the United States from the contributions imposed by this
718	718	act, except that to the extent that the congress of the United States shall
719	719	permit states to require any instrumentality of the United States to make
720	720	payments into an unemployment fund under a state unemployment
721	721	1
722	722	2
723	723	3
724	724	4
725	725	5
726	726	6
727	727	7
728	728	8
729	729	9
730	730	10
731	731	11
732	732	12
733	733	13
734	734	14
735	735	15
736	736	16
737	737	17
738	738	18
739	739	19
740	740	20
741	741	21
742	742	22
743	743	23
744	744	24
745	745	25
746	746	26
747	747	27
748	748	28
749	749	29
750	750	30
751	751	31
752	752	32
753	753	33
754	754	34
755	755	35
756	756	36
757	757	37
758	758	38
759	759	39
760	760	40
761	761	41
762	762	42
763	763	43 SB 478 10
764	764	compensation law, all of the provisions of this act shall be applicable to
765	765	such instrumentalities, and to services performed for such
766	766	instrumentalities, in the same manner, to the same extent and on the same
767	767	terms as to all other employers, employing units, individuals and services.
768	768	If this state shall not be certified for any year by the federal security
769	769	agency under section 3304(c) of the federal internal revenue code of 1986,
770	770	the payments required of such instrumentalities with respect to such year
771	771	shall be refunded by the secretary from the fund in the same manner and
772	772	within the same period as is provided in K.S.A. 44-717(h), and
773	773	amendments thereto, with respect to contributions erroneously collected;
774	774	(E) services covered by an arrangement between the secretary and the
775	775	agency charged with the administration of any other state or federal
776	776	unemployment compensation law pursuant to which all services performed
777	777	by an individual for an employing unit during the period covered by such
778	778	employing unit's duly approved election, are deemed to be performed
779	779	entirely within the jurisdiction of such other state or federal agency;
780	780	(F) services performed by an individual under the age of 18 in the
781	781	delivery or distribution of newspapers or shopping news, not including
782	782	delivery or distribution to any point for subsequent delivery or
783	783	distribution;
784	784	(G) services performed by an individual for an employing unit as an
785	785	insurance agent or as an insurance solicitor, if all such service performed
786	786	by such individual for such employing unit is performed for remuneration
787	787	solely by way of commission;
788	788	(H) services performed in any calendar quarter in the employ of any
789	789	organization exempt from income tax under section 501(a) of the federal
790	790	internal revenue code of 1986, other than an organization described in
791	791	section 401(a) or under section 521 of such code, if the remuneration for
792	792	such service is less than $50. In construing the application of the term
793	793	"employment," if services performed during ½ or more of any pay period
794	794	by an individual for the person employing such individual constitute
795	795	employment, all the services of such individual for such period shall be
796	796	deemed to be employment; but if the services performed during more than
797	797	½ of any such pay period by an individual for the person employing such
798	798	individual do not constitute employment, then none of the services of such
799	799	individual for such period shall be deemed to be employment. As used in
800	800	this subsection (i)(4)(H) the term "pay period" means a period, of not more
801	801	than 31 consecutive days, for which a payment of remuneration is
802	802	ordinarily made to the individual by the person employing such individual.
803	803	This subsection (i)(4)(H) shall not be applicable with respect to services
804	804	with respect to which unemployment compensation is payable under an
805	805	unemployment compensation system established by an act of congress;
806	806	(I) services performed in the employ of a church or convention or
807	807	1
808	808	2
809	809	3
810	810	4
811	811	5
812	812	6
813	813	7
814	814	8
815	815	9
816	816	10
817	817	11
818	818	12
819	819	13
820	820	14
821	821	15
822	822	16
823	823	17
824	824	18
825	825	19
826	826	20
827	827	21
828	828	22
829	829	23
830	830	24
831	831	25
832	832	26
833	833	27
834	834	28
835	835	29
836	836	30
837	837	31
838	838	32
839	839	33
840	840	34
841	841	35
842	842	36
843	843	37
844	844	38
845	845	39
846	846	40
847	847	41
848	848	42
849	849	43 SB 478 11
850	850	association of churches, or an organization which is operated primarily for
851	851	religious purposes and which is operated, supervised, controlled, or
852	852	principally supported by a church or convention or association of
853	853	churches;
854	854	(J) services performed by a duly ordained, commissioned, or licensed
855	855	minister of a church in the exercise of such individual's ministry or by a
856	856	member of a religious order in the exercise of duties required by such
857	857	order;
858	858	(K) services performed in a facility conducted for the purpose of
859	859	carrying out a program of:
860	860	(i) Rehabilitation for individuals whose earning capacity is impaired
861	861	by age or physical or mental deficiency or injury; or
862	862	(ii) providing remunerative work for individuals who because of their
863	863	impaired physical or mental capacity cannot be readily absorbed in the
864	864	competitive labor market, by an individual receiving such rehabilitation or
865	865	remunerative work;
866	866	(L) services performed as part of an employment work-relief or
867	867	work-training program assisted or financed in whole or in part by any
868	868	federal agency or an agency of a state or political subdivision thereof or of
869	869	an Indian tribe, by an individual receiving such work relief or work
870	870	training;
871	871	(M) services performed by an inmate of a custodial or correctional
872	872	institution;
873	873	(N) services performed, in the employ of a school, college, or
874	874	university, if such service is performed by a student who is enrolled and is
875	875	regularly attending classes at such school, college or university;
876	876	(O) services performed by an individual who is enrolled at a
877	877	nonprofit or public educational institution that normally maintains a
878	878	regular faculty and curriculum and normally has a regularly organized
879	879	body of students in attendance at the place where its educational activities
880	880	are carried on as a student in a full-time program, taken for credit at such
881	881	institution, that combines academic instruction with work experience, if
882	882	such service is an integral part of such program, and such institution has so
883	883	certified to the employer, except that this subsection (i)(4)(O) shall not
884	884	apply to service performed in a program established for or on behalf of an
885	885	employer or group of employers;
886	886	(P) services performed in the employ of a hospital licensed, certified
887	887	or approved by the secretary of health and environment, if such service is
888	888	performed by a patient of the hospital;
889	889	(Q) services performed as a qualified real estate agent. As used in this
890	890	subsection (i)(4)(Q) the term "qualified real estate agent" means any
891	891	individual who is licensed by the Kansas real estate commission as a
892	892	salesperson under the real estate brokers' and salespersons' license act and
893	893	1
894	894	2
895	895	3
896	896	4
897	897	5
898	898	6
899	899	7
900	900	8
901	901	9
902	902	10
903	903	11
904	904	12
905	905	13
906	906	14
907	907	15
908	908	16
909	909	17
910	910	18
911	911	19
912	912	20
913	913	21
914	914	22
915	915	23
916	916	24
917	917	25
918	918	26
919	919	27
920	920	28
921	921	29
922	922	30
923	923	31
924	924	32
925	925	33
926	926	34
927	927	35
928	928	36
929	929	37
930	930	38
931	931	39
932	932	40
933	933	41
934	934	42
935	935	43 SB 478 12
936	936	for whom:
937	937	(i) Substantially all of the remuneration, whether or not paid in cash,
938	938	for the services performed by such individual as a real estate salesperson is
939	939	directly related to sales or other output, including the performance of
940	940	services, rather than to the number of hours worked; and
941	941	(ii) the services performed by the individual are performed pursuant
942	942	to a written contract between such individual and the person for whom the
943	943	services are performed and such contract provides that the individual will
944	944	not be treated as an employee with respect to such services for state tax
945	945	purposes;
946	946	(R) services performed for an employer by an extra in connection
947	947	with any phase of motion picture or television production or television
948	948	commercials for less than 14 days during any calendar year. As used in this
949	949	subsection, the term "extra" means an individual who pantomimes in the
950	950	background, adds atmosphere to the set and performs such actions without
951	951	speaking and "employer" shall not include any employer that is a
952	952	governmental entity or any employer described in section 501(c)(3) of the
953	953	federal internal revenue code of 1986 that is exempt from income taxation
954	954	under section 501(a) of the code;
955	955	(S) services performed by an oil and gas contract pumper. As used in
956	956	this subsection (i)(4)(S), "oil and gas contract pumper" means a person
957	957	performing pumping and other services on one or more oil or gas leases, or
958	958	on both oil and gas leases, relating to the operation and maintenance of
959	959	such oil and gas leases, on a contractual basis for the operators of such oil
960	960	and gas leases and "services" shall not include services performed for a
961	961	governmental entity or any organization described in section 501(c)(3) of
962	962	the federal internal revenue code of 1986 that is exempt from income
963	963	taxation under section 501(a) of the code;
964	964	(T) service not in the course of the employer's trade or business
965	965	performed in any calendar quarter by an employee, unless the cash
966	966	remuneration paid for such service is $200 or more and such service is
967	967	performed by an individual who is regularly employed by such employer
968	968	to perform such service. For purposes of this paragraph, an individual shall
969	969	be deemed to be regularly employed by an employer during a calendar
970	970	quarter only if:
971	971	(i) On each of some 24 days during such quarter such individual
972	972	performs for such employer for some portion of the day service not in the
973	973	course of the employer's trade or business; or
974	974	(ii) such individual was regularly employed, as determined under
975	975	subparagraph (i), by such employer in the performance of such service
976	976	during the preceding calendar quarter.
977	977	Such excluded service shall not include any services performed for an
978	978	employer that is a governmental entity or any employer described in
979	979	1
980	980	2
981	981	3
982	982	4
983	983	5
984	984	6
985	985	7
986	986	8
987	987	9
988	988	10
989	989	11
990	990	12
991	991	13
992	992	14
993	993	15
994	994	16
995	995	17
996	996	18
997	997	19
998	998	20
999	999	21
1000	1000	22
1001	1001	23
1002	1002	24
1003	1003	25
1004	1004	26
1005	1005	27
1006	1006	28
1007	1007	29
1008	1008	30
1009	1009	31
1010	1010	32
1011	1011	33
1012	1012	34
1013	1013	35
1014	1014	36
1015	1015	37
1016	1016	38
1017	1017	39
1018	1018	40
1019	1019	41
1020	1020	42
1021	1021	43 SB 478 13
1022	1022	section 501(c)(3) of the federal internal revenue code of 1986 that is
1023	1023	exempt from income taxation under section 501(a) of the code;
1024	1024	(U) service which is performed by any person who is a member of a
1025	1025	limited liability company and that is performed as a member or manager of
1026	1026	that limited liability company; and
1027	1027	(V) services performed as a qualified direct seller. The term "direct
1028	1028	seller" means any person if:
1029	1029	(i) Such person:
1030	1030	(a) Is engaged in the trade or business of selling or soliciting the sale
1031	1031	of consumer products to any buyer on a buy-sell basis or a deposit-
1032	1032	commission basis for resale, by the buyer or any other person, in the home
1033	1033	or otherwise rather than in a permanent retail establishment; or
1034	1034	(b) is engaged in the trade or business of selling or soliciting the sale
1035	1035	of consumer products in the home or otherwise than in a permanent retail
1036	1036	establishment;
1037	1037	(ii) substantially all the remuneration whether or not paid in cash for
1038	1038	the performance of the services described in subparagraph (i) is directly
1039	1039	related to sales or other output including the performance of services rather
1040	1040	than to the number of hours worked;
1041	1041	(iii) the services performed by the person are performed pursuant to a
1042	1042	written contract between such person and the person for whom the services
1043	1043	are performed and such contract provides that the person will not be
1044	1044	treated as an employee for federal and state tax purposes;
1045	1045	(iv) for purposes of this act, a sale or a sale resulting exclusively from
1046	1046	a solicitation made by telephone, mail, or other telecommunications
1047	1047	method, or other nonpersonal method does not satisfy the requirements of
1048	1048	this subsection;
1049	1049	(W) services performed as an election official or election worker, if
1050	1050	the amount of remuneration received by the individual during the calendar
1051	1051	year for services as an election official or election worker is less than
1052	1052	$1,000;
1053	1053	(X) services performed by agricultural workers who are aliens
1054	1054	admitted to the United States to perform labor pursuant to section 1101(a)
1055	1055	(15)(H)(ii)(a) of the immigration and nationality act;
1056	1056	(Y) services performed by an owner-operator of a motor vehicle that
1057	1057	is leased or contracted to a licensed motor carrier with the services of a
1058	1058	driver and is not treated under the terms of the lease agreement or contract
1059	1059	with the licensed motor carrier as an employee for purposes of the federal
1060	1060	insurance contribution act, 26 U.S.C. § 3101 et seq., the federal social
1061	1061	security act, 42 U.S.C. § 301 et seq., the federal unemployment tax act, 26
1062	1062	U.S.C. § 3301 et seq., and the federal statutes prescribing income tax
1063	1063	withholding at the source, 26 U.S.C. § 3401 et seq. Employees or agents of
1064	1064	the owner-operator shall not be considered employees of the licensed
1065	1065	1
1066	1066	2
1067	1067	3
1068	1068	4
1069	1069	5
1070	1070	6
1071	1071	7
1072	1072	8
1073	1073	9
1074	1074	10
1075	1075	11
1076	1076	12
1077	1077	13
1078	1078	14
1079	1079	15
1080	1080	16
1081	1081	17
1082	1082	18
1083	1083	19
1084	1084	20
1085	1085	21
1086	1086	22
1087	1087	23
1088	1088	24
1089	1089	25
1090	1090	26
1091	1091	27
1092	1092	28
1093	1093	29
1094	1094	30
1095	1095	31
1096	1096	32
1097	1097	33
1098	1098	34
1099	1099	35
1100	1100	36
1101	1101	37
1102	1102	38
1103	1103	39
1104	1104	40
1105	1105	41
1106	1106	42
1107	1107	43 SB 478 14
1108	1108	motor carrier for purposes of employment security taxation or
1109	1109	compensation. As used in this subsection (Y), the following definitions
1110	1110	apply: (i) "Motor vehicle" means any automobile, truck-trailer, semitrailer,
1111	1111	tractor, motor bus or any other self-propelled or motor-driven vehicle used
1112	1112	upon any of the public highways of Kansas for the purpose of transporting
1113	1113	persons or property; (ii) "licensed motor carrier" means any person, firm,
1114	1114	corporation or other business entity that holds a certificate of convenience
1115	1115	and necessity or a certificate of public service from the state corporation
1116	1116	commission or is required to register motor carrier equipment pursuant to
1117	1117	49 U.S.C. § 14504; and (iii) "owner-operator" means a person, firm,
1118	1118	corporation or other business entity that is the owner of a single motor
1119	1119	vehicle that is driven exclusively by the owner under a lease agreement or
1120	1120	contract with a licensed motor carrier; and
1121	1121	(Z) services performed by a petroleum landman on a contractual
1122	1122	basis. As used in this subparagraph, "petroleum landman" means an
1123	1123	individual performing services on a contractual basis who is not an
1124	1124	individual who is an active officer of a corporation as described in
1125	1125	subsection (i)(1)(A) that may include:
1126	1126	(i) Negotiating for the acquisition or divestiture of mineral rights;
1127	1127	(ii) negotiating business agreements that provide exploration for or
1128	1128	development of minerals;
1129	1129	(iii) determining ownership in minerals through the research of public
1130	1130	and private records;
1131	1131	(iv) reviewing the status of title, curing title defects, providing title
1132	1132	due diligence and otherwise reducing title risk associated with ownership
1133	1133	in minerals or the acquisition and divestiture of mineral properties;
1134	1134	(v) managing rights or obligations derived from ownership of
1135	1135	interests in minerals; or
1136	1136	(vi) unitizing or pooling of interests in minerals. For purposes of this
1137	1137	subparagraph, "minerals" includes oil, natural gas or petroleum. "Services"
1138	1138	does not include services performed for a governmental entity or any
1139	1139	organization described in section 501(c)(3) of the federal internal revenue
1140	1140	code of 1986, or a federally recognized Indian tribe that is exempt from
1141	1141	income taxation under section 501(a) of the code.
1142	1142	(j) "Employment office" means any office operated by this state and
1143	1143	maintained by the secretary of labor for the purpose of assisting persons to
1144	1144	become employed.
1145	1145	(k) "Fund" means the employment security fund established by this
1146	1146	act, to which all contributions and reimbursement payments required and
1147	1147	from which all benefits provided under this act shall be paid and including
1148	1148	all money received from the federal government as reimbursements
1149	1149	pursuant to section 204 of the federal-state extended compensation act of
1150	1150	1970, and amendments thereto.
1151	1151	1
1152	1152	2
1153	1153	3
1154	1154	4
1155	1155	5
1156	1156	6
1157	1157	7
1158	1158	8
1159	1159	9
1160	1160	10
1161	1161	11
1162	1162	12
1163	1163	13
1164	1164	14
1165	1165	15
1166	1166	16
1167	1167	17
1168	1168	18
1169	1169	19
1170	1170	20
1171	1171	21
1172	1172	22
1173	1173	23
1174	1174	24
1175	1175	25
1176	1176	26
1177	1177	27
1178	1178	28
1179	1179	29
1180	1180	30
1181	1181	31
1182	1182	32
1183	1183	33
1184	1184	34
1185	1185	35
1186	1186	36
1187	1187	37
1188	1188	38
1189	1189	39
1190	1190	40
1191	1191	41
1192	1192	42
1193	1193	43 SB 478 15
1194	1194	(l) "State" includes, in addition to the states of the United States of
1195	1195	America, any dependency of the United States, the Commonwealth of
1196	1196	Puerto Rico, the District of Columbia and the Virgin Islands.
1197	1197	(m) "Unemployment." An individual shall be deemed "unemployed"
1198	1198	with respect to any week during which such individual performs no
1199	1199	services and with respect to which no wages are payable to such
1200	1200	individual, or with respect to any week of less than full-time work if the
1201	1201	wages payable to such individual with respect to such week are less than
1202	1202	such individual's weekly benefit amount.
1203	1203	(n) "Employment security administration fund" means the fund
1204	1204	established by this act, from which administrative expenses under this act
1205	1205	shall be paid.
1206	1206	(o) "Wages" means all compensation for services, including
1207	1207	commissions, bonuses, back pay and the cash value of all remuneration,
1208	1208	including benefits, paid in any medium other than cash. The reasonable
1209	1209	cash value of remuneration in any medium other than cash, shall be
1210	1210	estimated and determined in accordance with rules and regulations
1211	1211	prescribed by the secretary. Compensation payable to an individual that
1212	1212	has not been actually received by that individual within 21 days after the
1213	1213	end of the pay period in which the compensation was earned shall be
1214	1214	considered to have been paid on the 21
1215	1215	st
1216	1216	day after the end of that pay
1217	1217	period. Effective January 1, 1986, gratuities, including tips received from
1218	1218	persons other than the employing unit, shall be considered wages when
1219	1219	reported in writing to the employer by the employee. Employees must
1220	1220	furnish a written statement to the employer, reporting all tips received if
1221	1221	they total $20 or more for a calendar month whether the tips are received
1222	1222	directly from a person other than the employer or are paid over to the
1223	1223	employee by the employer. This includes amounts designated as tips by a
1224	1224	customer who uses a credit card to pay the bill. Notwithstanding the other
1225	1225	provisions of this subsection (o), wages paid in back pay awards or
1226	1226	settlements shall be allocated to the week or weeks and reported in the
1227	1227	manner as specified in the award or agreement, or, in the absence of such
1228	1228	specificity in the award or agreement, such wages shall be allocated to the
1229	1229	week or weeks in which such wages, in the judgment of the secretary,
1230	1230	would have been paid. The term "wages" shall not include:
1231	1231	(1) For calendar years 2016 through 2025, that part of the
1232	1232	remuneration that has been paid in a calendar year to an individual by an
1233	1233	employer or such employer's predecessor in excess of $3,000 for all
1234	1234	calendar years prior to 1972, in excess of $4,200 for the calendar years
1235	1235	1972 to 1977, inclusive, in excess of $6,000 for calendar years 1978 to
1236	1236	1982, inclusive, in excess of $7,000 for the calendar year 1983, in excess
1237	1237	of $8,000 for the calendar years 1984 to 2014, inclusive, and in excess of
1238	1238	$12,000 with respect to employment during calendar year 2015, and in
1239	1239	1
1240	1240	2
1241	1241	3
1242	1242	4
1243	1243	5
1244	1244	6
1245	1245	7
1246	1246	8
1247	1247	9
1248	1248	10
1249	1249	11
1250	1250	12
1251	1251	13
1252	1252	14
1253	1253	15
1254	1254	16
1255	1255	17
1256	1256	18
1257	1257	19
1258	1258	20
1259	1259	21
1260	1260	22
1261	1261	23
1262	1262	24
1263	1263	25
1264	1264	26
1265	1265	27
1266	1266	28
1267	1267	29
1268	1268	30
1269	1269	31
1270	1270	32
1271	1271	33
1272	1272	34
1273	1273	35
1274	1274	36
1275	1275	37
1276	1276	38
1277	1277	39
1278	1278	40
1279	1279	41
1280	1280	42
1281	1281	43 SB 478 16
1282	1282	excess of $14,000 with respect to all calendar years thereafter, except that
1283	1283	if the definition of the term "wages" as contained in the federal
1284	1284	unemployment tax act is amended to include remuneration paid to an
1285	1285	individual by an employer under the federal act in excess of $8,000 for the
1286	1286	calendar years 1984-2014, inclusive, and in excess of $12,000 with respect
1287	1287	to employment during calendar year 2015, and in excess of $14,000 with
1288	1288	respect to all calendar years thereafter employment during calendar years
1289	1289	2016 through 2025, wages shall include remuneration paid in a calendar
1290	1290	year to an individual by an employer subject to this act or such employer's
1291	1291	predecessor with respect to employment during any calendar year up to an
1292	1292	amount equal to the dollar limitation specified in the federal
1293	1293	unemployment tax act. For the purposes of this subsection (o)(1), the term
1294	1294	"employment" shall include service constituting employment under any
1295	1295	employment security law of another state or of the federal government;
1296	1296	(2) (A) For the calendar year as set forth below, except as provided
1297	1297	by subparagraph (B), for contributing rated employers assigned rate
1298	1298	groups 0-N11, that part of the remuneration that has been paid in a
1299	1299	calendar year to an individual by an employer or such employer's
1300	1300	predecessor in excess of the specified percentage of the statewide average
1301	1301	annual wage paid to employees in insured work during the previous
1302	1302	calendar year and rounded to the nearest multiple of $100:
1303	1303	(i) Calendar year 2026, 30%;
1304	1304	(ii) calendar year 2027, 35%;
1305	1305	(iii) calendar year 2028, 40%;
1306	1306	(iv) calendar year 2029, 45%;
1307	1307	(v) calendar year 2030, 50%;
1308	1308	(vi) calendar year 2031, 55%; and
1309	1309	(vii) calendar year 2032 and all ensuing calendar years thereafter,
1310	1310	60%.
1311	1311	(B) If the definition of the term "wages" as contained in the federal
1312	1312	unemployment tax act is amended to include the remuneration paid to an
1313	1313	individual by an employer under the federal act in excess of the amount
1314	1314	calculated pursuant to subparagraph (A)(i) through (vii), then with respect
1315	1315	to employment during all calendar years thereafter, wages shall include
1316	1316	the remuneration paid in a calendar year to an individual by an employer
1317	1317	subject to this act or such employer's predecessor with respect to
1318	1318	employment during any calendar year up to an amount equal to the dollar
1319	1319	limitation specified in the federal unemployment tax act.
1320	1320	(C) For purposes of subparagraphs (A) and (B):
1321	1321	(i) "Employment" includes service constituting employment under
1322	1322	any employment security law of another state or of the federal
1323	1323	government; and
1324	1324	(ii) "statewide average annual wage" means the statewide average
1325	1325	1
1326	1326	2
1327	1327	3
1328	1328	4
1329	1329	5
1330	1330	6
1331	1331	7
1332	1332	8
1333	1333	9
1334	1334	10
1335	1335	11
1336	1336	12
1337	1337	13
1338	1338	14
1339	1339	15
1340	1340	16
1341	1341	17
1342	1342	18
1343	1343	19
1344	1344	20
1345	1345	21
1346	1346	22
1347	1347	23
1348	1348	24
1349	1349	25
1350	1350	26
1351	1351	27
1352	1352	28
1353	1353	29
1354	1354	30
1355	1355	31
1356	1356	32
1357	1357	33
1358	1358	34
1359	1359	35
1360	1360	36
1361	1361	37
1362	1362	38
1363	1363	39
1364	1364	40
1365	1365	41
1366	1366	42
1367	1367	43 SB 478 17
1368	1368	annual wage as defined by subsection (jj) and computed by the secretary
1369	1369	on July 1 each year, as provided by K.S.A. 44-704, and amendments
1370	1370	thereto;
1371	1371	(2)(3) the amount of any payment, including any amount paid by an
1372	1372	employing unit for insurance or annuities, or into a fund, to provide for
1373	1373	any such payment, made to, or on behalf of, an employee or any of such
1374	1374	employee's dependents under a plan or system established by an employer
1375	1375	that makes provisions for employees generally, for a class or classes of
1376	1376	employees or for such employees or a class or classes of employees and
1377	1377	their dependents, on account of:
1378	1378	(A) Sickness or accident disability, except in the case of any payment
1379	1379	made to an employee or such employee's dependents, this subparagraph
1380	1380	shall exclude from the term "wages" only payments that are received under
1381	1381	a workers compensation law. Any third party that makes a payment
1382	1382	included as wages by reason of this subparagraph (2)(A) shall be treated as
1383	1383	the employer with respect to such wages; or
1384	1384	(B) medical and hospitalization expenses in connection with sickness
1385	1385	or accident disability; or
1386	1386	(C) death;
1387	1387	(3)(4) any payment on account of sickness or accident disability, or
1388	1388	medical or hospitalization expenses in connection with sickness or
1389	1389	accident disability, made by an employer to, or on behalf of, an employee
1390	1390	after the expiration of six calendar months following the last calendar
1391	1391	month in which the employee worked for such employer;
1392	1392	(4)(5) any payment made to, or on behalf of, an employee or such
1393	1393	employee's beneficiary:
1394	1394	(A) From or to a trust described in section 401(a) of the federal
1395	1395	internal revenue code of 1986 that is exempt from tax under section 501(a)
1396	1396	of the federal internal revenue code of 1986 at the time of such payment
1397	1397	unless such payment is made to an employee of the trust as remuneration
1398	1398	for services rendered as such employee and not as a beneficiary of the
1399	1399	trust;
1400	1400	(B) under or to an annuity plan that, at the time of such payment, is a
1401	1401	plan described in section 403(a) of the federal internal revenue code of
1402	1402	1986;
1403	1403	(C) under a simplified employee pension as defined in section 408(k)
1404	1404	(1) of the federal internal revenue code of 1986, other than any
1405	1405	contribution described in section 408(k)(6) of the federal internal revenue
1406	1406	code of 1986;
1407	1407	(D) under or to an annuity contract described in section 403(b) of the
1408	1408	federal internal revenue code of 1986, other than a payment for the
1409	1409	purchase of such contract that was made by reason of a salary reduction
1410	1410	agreement whether evidenced by a written instrument or otherwise;
1411	1411	1
1412	1412	2
1413	1413	3
1414	1414	4
1415	1415	5
1416	1416	6
1417	1417	7
1418	1418	8
1419	1419	9
1420	1420	10
1421	1421	11
1422	1422	12
1423	1423	13
1424	1424	14
1425	1425	15
1426	1426	16
1427	1427	17
1428	1428	18
1429	1429	19
1430	1430	20
1431	1431	21
1432	1432	22
1433	1433	23
1434	1434	24
1435	1435	25
1436	1436	26
1437	1437	27
1438	1438	28
1439	1439	29
1440	1440	30
1441	1441	31
1442	1442	32
1443	1443	33
1444	1444	34
1445	1445	35
1446	1446	36
1447	1447	37
1448	1448	38
1449	1449	39
1450	1450	40
1451	1451	41
1452	1452	42
1453	1453	43 SB 478 18
1454	1454	(E) under or to an exempt governmental deferred compensation plan
1455	1455	as defined in section 3121(v)(3) of the federal internal revenue code of
1456	1456	1986;
1457	1457	(F) to supplement pension benefits under a plan or trust described in
1458	1458	any of the foregoing provisions of this subparagraph to take into account
1459	1459	some portion or all of the increase in the cost of living, as determined by
1460	1460	the secretary of labor, since retirement but only if such supplemental
1461	1461	payments are under a plan that is treated as a welfare plan under section
1462	1462	3(2)(B)(ii) of the federal employee retirement income security act of 1974;
1463	1463	or
1464	1464	(G) under a cafeteria plan within the meaning of section 125 of the
1465	1465	federal internal revenue code of 1986;
1466	1466	(5)(6) the payment by an employing unit, without deduction from the
1467	1467	remuneration of the employee, of the tax imposed upon an employee under
1468	1468	section 3101 of the federal internal revenue code of 1986 with respect to
1469	1469	remuneration paid to an employee for domestic service in a private home
1470	1470	of the employer or for agricultural labor;
1471	1471	(6)(7) remuneration paid in any medium other than cash to an
1472	1472	employee for service not in the course of the employer's trade or business;
1473	1473	(7)(8) remuneration paid to or on behalf of an employee if and to the
1474	1474	extent that at the time of the payment of such remuneration it is reasonable
1475	1475	to believe that a corresponding deduction is allowable under section 217 of
1476	1476	the federal internal revenue code of 1986 relating to moving expenses;
1477	1477	(8)(9) any payment or series of payments by an employer to an
1478	1478	employee or any of such employee's dependents that is paid:
1479	1479	(A) Upon or after the termination of an employee's employment
1480	1480	relationship because of (i) death or (ii) retirement for disability; and
1481	1481	(B) under a plan established by the employer that makes provisions
1482	1482	for employees generally, a class or classes of employees or for such
1483	1483	employees or a class or classes of employees and their dependents, other
1484	1484	than any such payment or series of payments that would have been paid if
1485	1485	the employee's employment relationship had not been so terminated;
1486	1486	(9)(10) remuneration for agricultural labor paid in any medium other
1487	1487	than cash;
1488	1488	(10)(11) any payment made, or benefit furnished, to or for the benefit
1489	1489	of an employee if at the time of such payment or such furnishing it is
1490	1490	reasonable to believe that the employee will be able to exclude such
1491	1491	payment or benefit from income under section 129 of the federal internal
1492	1492	revenue code of 1986 that relates to dependent care assistance programs;
1493	1493	(11)(12) the value of any meals or lodging furnished by or on behalf
1494	1494	of the employer if at the time of such furnishing it is reasonable to believe
1495	1495	that the employee will be able to exclude such items from income under
1496	1496	section 119 of the federal internal revenue code of 1986;
1497	1497	1
1498	1498	2
1499	1499	3
1500	1500	4
1501	1501	5
1502	1502	6
1503	1503	7
1504	1504	8
1505	1505	9
1506	1506	10
1507	1507	11
1508	1508	12
1509	1509	13
1510	1510	14
1511	1511	15
1512	1512	16
1513	1513	17
1514	1514	18
1515	1515	19
1516	1516	20
1517	1517	21
1518	1518	22
1519	1519	23
1520	1520	24
1521	1521	25
1522	1522	26
1523	1523	27
1524	1524	28
1525	1525	29
1526	1526	30
1527	1527	31
1528	1528	32
1529	1529	33
1530	1530	34
1531	1531	35
1532	1532	36
1533	1533	37
1534	1534	38
1535	1535	39
1536	1536	40
1537	1537	41
1538	1538	42
1539	1539	43 SB 478 19
1540	1540	(12)(13) any payment made by an employer to a survivor or the estate
1541	1541	of a former employee after the calendar year in which such employee died;
1542	1542	(13)(14) any benefit provided to or on behalf of an employee if at the
1543	1543	time such benefit is provided it is reasonable to believe that the employee
1544	1544	will be able to exclude such benefit from income under section 74(c), 117
1545	1545	or 132 of the federal internal revenue code of 1986;
1546	1546	(14)(15) any payment made, or benefit furnished, to or for the benefit
1547	1547	of an employee, if at the time of such payment or such furnishing it is
1548	1548	reasonable to believe that the employee will be able to exclude such
1549	1549	payment or benefit from income under section 127 of the federal internal
1550	1550	revenue code of 1986 relating to educational assistance to the employee; or
1551	1551	(15)(16) any payment made to or for the benefit of an employee if at
1552	1552	the time of such payment it is reasonable to believe that the employee will
1553	1553	be able to exclude such payment from income under section 106(d) of the
1554	1554	federal internal revenue code of 1986 relating to health savings accounts.
1555	1555	Nothing in any paragraph of subsection (o), other than paragraph
1556	1556	paragraphs (1) and (2), shall exclude from the term "wages": (1) Any
1557	1557	employer contribution under a qualified cash or deferred arrangement, as
1558	1558	defined in section 401(k) of the federal internal revenue code of 1986, to
1559	1559	the extent that such contribution is not included in gross income by reason
1560	1560	of section 402(a)(8) of the federal internal revenue code of 1986; or (2)
1561	1561	any amount treated as an employer contribution under section 414(h)(2) of
1562	1562	the federal internal revenue code of 1986.
1563	1563	Any amount deferred under a nonqualified deferred compensation plan
1564	1564	shall be taken into account for purposes of this section as of the later of
1565	1565	when the services are performed or when there is no substantial risk of
1566	1566	forfeiture of the rights to such amount. Any amount taken into account as
1567	1567	wages by reason of this paragraph, and the income attributable thereto,
1568	1568	shall not thereafter be treated as wages for purposes of this section. For
1569	1569	purposes of this paragraph, the term "nonqualified deferred compensation
1570	1570	plan" means any plan or other arrangement for deferral of compensation
1571	1571	other than a plan described in subsection (o)(4)(5).
1572	1572	(p) "Week" means such period or periods of seven consecutive
1573	1573	calendar days, as the secretary may by rules and regulations prescribe.
1574	1574	(q) "Calendar quarter" means the period of three consecutive calendar
1575	1575	months ending March 31, June 30, September 30 or December 31, or the
1576	1576	equivalent thereof as the secretary may by rules and regulations prescribe.
1577	1577	(r) "Insured work" means employment for employers.
1578	1578	(s) "Approved training" means any vocational training course or
1579	1579	course in basic education skills, including a job training program
1580	1580	authorized under the federal workforce investment act of 1998, approved
1581	1581	by the secretary or a person or persons designated by the secretary.
1582	1582	(t) "American vessel" or "American aircraft" means any vessel or
1583	1583	1
1584	1584	2
1585	1585	3
1586	1586	4
1587	1587	5
1588	1588	6
1589	1589	7
1590	1590	8
1591	1591	9
1592	1592	10
1593	1593	11
1594	1594	12
1595	1595	13
1596	1596	14
1597	1597	15
1598	1598	16
1599	1599	17
1600	1600	18
1601	1601	19
1602	1602	20
1603	1603	21
1604	1604	22
1605	1605	23
1606	1606	24
1607	1607	25
1608	1608	26
1609	1609	27
1610	1610	28
1611	1611	29
1612	1612	30
1613	1613	31
1614	1614	32
1615	1615	33
1616	1616	34
1617	1617	35
1618	1618	36
1619	1619	37
1620	1620	38
1621	1621	39
1622	1622	40
1623	1623	41
1624	1624	42
1625	1625	43 SB 478 20
1626	1626	aircraft documented or numbered or otherwise registered under the laws of
1627	1627	the United States; and any vessel or aircraft that is neither documented or
1628	1628	numbered or otherwise registered under the laws of the United States nor
1629	1629	documented under the laws of any foreign country, if its crew performs
1630	1630	service solely for one or more citizens or residents of the United States or
1631	1631	corporations organized under the laws of the United States or of any state.
1632	1632	(u) "Institution of higher education," for the purposes of this section,
1633	1633	means an educational institution that:
1634	1634	(1) Admits as regular students only individuals having a certificate of
1635	1635	graduation from a high school, or the recognized equivalent of such a
1636	1636	certificate;
1637	1637	(2) is legally authorized in this state to provide a program of
1638	1638	education beyond high school;
1639	1639	(3) provides an educational program for which it awards a bachelor's
1640	1640	or higher degree, or provides a program that is acceptable for full credit
1641	1641	toward such a degree, a program of postgraduate or postdoctoral studies,
1642	1642	or a program of training to prepare students for gainful employment in a
1643	1643	recognized occupation; and
1644	1644	(4) is a public or other nonprofit institution.
1645	1645	Notwithstanding any of the foregoing provisions of this subsection (u),
1646	1646	all colleges and universities in this state are institutions of higher education
1647	1647	for purposes of this section, except that no college, university, junior
1648	1648	college or other postsecondary school or institution that is operated by the
1649	1649	federal government or any agency thereof shall be an institution of higher
1650	1650	education for purposes of the employment security law.
1651	1651	(v) "Educational institution" means any institution of higher
1652	1652	education, as defined in subsection (u), or any institution, except private
1653	1653	for profit institutions, in which participants, trainees or students are offered
1654	1654	an organized course of study or training designed to transfer to them
1655	1655	knowledge, skills, information, doctrines, attitudes or abilities from, by or
1656	1656	under the guidance of an instructor or teacher and that is approved,
1657	1657	licensed or issued a permit to operate as a school by the state department
1658	1658	of education or other government agency that is authorized within the state
1659	1659	to approve, license or issue a permit for the operation of a school or to an
1660	1660	Indian tribe in the operation of an educational institution. The courses of
1661	1661	study or training that an educational institution offers may be academic,
1662	1662	technical, trade or preparation for gainful employment in a recognized
1663	1663	occupation.
1664	1664	(w) (1) "Agricultural labor" means any remunerated service:
1665	1665	(A) On a farm, in the employ of any person, in connection with
1666	1666	cultivating the soil, or in connection with raising or harvesting any
1667	1667	agricultural or horticultural commodity, including the raising, shearing,
1668	1668	feeding, caring for, training, and management of livestock, bees, poultry,
1669	1669	1
1670	1670	2
1671	1671	3
1672	1672	4
1673	1673	5
1674	1674	6
1675	1675	7
1676	1676	8
1677	1677	9
1678	1678	10
1679	1679	11
1680	1680	12
1681	1681	13
1682	1682	14
1683	1683	15
1684	1684	16
1685	1685	17
1686	1686	18
1687	1687	19
1688	1688	20
1689	1689	21
1690	1690	22
1691	1691	23
1692	1692	24
1693	1693	25
1694	1694	26
1695	1695	27
1696	1696	28
1697	1697	29
1698	1698	30
1699	1699	31
1700	1700	32
1701	1701	33
1702	1702	34
1703	1703	35
1704	1704	36
1705	1705	37
1706	1706	38
1707	1707	39
1708	1708	40
1709	1709	41
1710	1710	42
1711	1711	43 SB 478 21
1712	1712	and furbearing animals and wildlife.
1713	1713	(B) In the employ of the owner or tenant or other operator of a farm,
1714	1714	in connection with the operating, management, conservation,
1715	1715	improvement, or maintenance of such farm and its tools and equipment, or
1716	1716	in salvaging timber or clearing land of brush and other debris left by a
1717	1717	hurricane, if the major part of such service is performed on a farm.
1718	1718	(C) In connection with the production or harvesting of any
1719	1719	commodity defined as an agricultural commodity in section (15)(g) of the
1720	1720	agricultural marketing act, as amended, 46 Stat. 1500, sec. 3; 12 U.S.C. §
1721	1721	1141j, or in connection with the ginning of cotton, or in connection with
1722	1722	the operation or maintenance of ditches, canals, reservoirs or waterways,
1723	1723	not owned or operated for profit, used exclusively for supplying and
1724	1724	storing water for farming purposes.
1725	1725	(D) (i) In the employ of the operator of a farm in handling, planting,
1726	1726	drying, packing, packaging, processing, freezing, grading, storing, or
1727	1727	delivering to storage or to market or to a carrier for transportation to
1728	1728	market, in its unmanufactured state, any agricultural or horticultural
1729	1729	commodity; but only if such operator produced more than ½ of the
1730	1730	commodity with respect to which such service is performed;
1731	1731	(ii) in the employ of a group of operators of farms, or a cooperative
1732	1732	organization of which such operators are members, in the performance of
1733	1733	services described in paragraph (i), but only if such operators produced
1734	1734	more than ½ of the commodity with respect to which such service is
1735	1735	performed;
1736	1736	(iii) the provisions of paragraphs (i) and (ii) shall not be deemed to be
1737	1737	applicable with respect to services performed in connection with
1738	1738	commercial canning or commercial freezing or in connection with any
1739	1739	agricultural or horticultural commodity after its delivery to a terminal
1740	1740	market for distribution for consumption.
1741	1741	(E) On a farm operated for profit if such service is not in the course
1742	1742	of the employer's trade or business.
1743	1743	(2) "Agricultural labor" does not include services performed prior to
1744	1744	January 1, 1980, by an individual who is an alien admitted to the United
1745	1745	States to perform service in agricultural labor pursuant to sections 214(c)
1746	1746	and 101(a)(15)(H) of the federal immigration and nationality act.
1747	1747	(3) As used in this subsection, the term "farm" includes stock, dairy,
1748	1748	poultry, fruit, fur-bearing animal, and truck farms, plantations, ranches,
1749	1749	nurseries, ranges, greenhouses, or other similar structures used primarily
1750	1750	for the raising of agricultural or horticultural commodities, and orchards.
1751	1751	(4) For the purpose of this section, if an employing unit does not
1752	1752	maintain sufficient records to separate agricultural labor from other
1753	1753	employment, all services performed during any pay period by an
1754	1754	individual for the person employing such individual shall be deemed to be
1755	1755	1
1756	1756	2
1757	1757	3
1758	1758	4
1759	1759	5
1760	1760	6
1761	1761	7
1762	1762	8
1763	1763	9
1764	1764	10
1765	1765	11
1766	1766	12
1767	1767	13
1768	1768	14
1769	1769	15
1770	1770	16
1771	1771	17
1772	1772	18
1773	1773	19
1774	1774	20
1775	1775	21
1776	1776	22
1777	1777	23
1778	1778	24
1779	1779	25
1780	1780	26
1781	1781	27
1782	1782	28
1783	1783	29
1784	1784	30
1785	1785	31
1786	1786	32
1787	1787	33
1788	1788	34
1789	1789	35
1790	1790	36
1791	1791	37
1792	1792	38
1793	1793	39
1794	1794	40
1795	1795	41
1796	1796	42
1797	1797	43 SB 478 22
1798	1798	agricultural labor if services performed during ½ or more of such pay
1799	1799	period constitute agricultural labor; but if the services performed during
1800	1800	more than ½ of any such pay period by an individual for the person
1801	1801	employing such individual do not constitute agricultural labor, then none
1802	1802	of the services of such individual for such period shall be deemed to be
1803	1803	agricultural labor. As used in this subsection, the term "pay period" means
1804	1804	a period of not more than 31 consecutive days for which a payment of
1805	1805	remuneration is ordinarily made to the individual by the person employing
1806	1806	such individual.
1807	1807	(x) "Reimbursing employer" means any employer who makes
1808	1808	payments in lieu of contributions to the employment security fund as
1809	1809	provided in K.S.A. 44-710(e), and amendments thereto.
1810	1810	(y) "Contributing employer" means any employer other than a
1811	1811	reimbursing employer or rated governmental employer.
1812	1812	(z) "Wage combining plan" means a uniform national arrangement
1813	1813	approved by the United States secretary of labor in consultation with the
1814	1814	state unemployment compensation agencies and in which this state shall
1815	1815	participate, whereby wages earned in one or more states are transferred to
1816	1816	another state, called the "paying state," and combined with wages in the
1817	1817	paying state, if any, for the payment of benefits under the laws of the
1818	1818	paying state and as provided by an arrangement so approved by the United
1819	1819	States secretary of labor.
1820	1820	(aa) "Domestic service" means any services for a person in the
1821	1821	operation and maintenance of a private household, local college club or
1822	1822	local chapter of a college fraternity or sorority, as distinguished from
1823	1823	service as an employee in the pursuit of an employer's trade, occupation,
1824	1824	profession, enterprise or vocation.
1825	1825	(bb) "Rated governmental employer" means any governmental entity
1826	1826	that elects to make payments as provided by K.S.A. 44-710d, and
1827	1827	amendments thereto.
1828	1828	(cc) "Benefit cost payments" means payments made to the
1829	1829	employment security fund by a governmental entity electing to become a
1830	1830	rated governmental employer.
1831	1831	(dd) "Successor employer" means any employer, as described in
1832	1832	subsection (h), that acquires or in any manner succeeds to: (1)
1833	1833	Substantially all of the employing enterprises, organization, trade or
1834	1834	business of another employer; or (2) substantially all the assets of another
1835	1835	employer.
1836	1836	(ee) "Predecessor employer" means an employer, as described in
1837	1837	subsection (h), who has previously operated a business or portion of a
1838	1838	business with employment to which another employer has succeeded.
1839	1839	(ff) "Lessor employing unit" means any independently established
1840	1840	business entity that engages in the business of providing leased employees
1841	1841	1
1842	1842	2
1843	1843	3
1844	1844	4
1845	1845	5
1846	1846	6
1847	1847	7
1848	1848	8
1849	1849	9
1850	1850	10
1851	1851	11
1852	1852	12
1853	1853	13
1854	1854	14
1855	1855	15
1856	1856	16
1857	1857	17
1858	1858	18
1859	1859	19
1860	1860	20
1861	1861	21
1862	1862	22
1863	1863	23
1864	1864	24
1865	1865	25
1866	1866	26
1867	1867	27
1868	1868	28
1869	1869	29
1870	1870	30
1871	1871	31
1872	1872	32
1873	1873	33
1874	1874	34
1875	1875	35
1876	1876	36
1877	1877	37
1878	1878	38
1879	1879	39
1880	1880	40
1881	1881	41
1882	1882	42
1883	1883	43 SB 478 23
1884	1884	to a client lessee.
1885	1885	(gg) "Client lessee" means any individual, organization, partnership,
1886	1886	corporation or other legal entity leasing employees from a lessor
1887	1887	employing unit.
1888	1888	(hh) "Qualifying injury" means a personal injury by accident arising
1889	1889	out of and in the course of employment within the coverage of the Kansas
1890	1890	workers compensation act, K.S.A. 44-501 et seq., and amendments.
1891	1891	(ii) "Temporary unemployment," "temporarily unemployed" or
1892	1892	"temporary layoff" means that the individual has been laid off due to lack
1893	1893	of work by an employing unit for which the individual has most recently
1894	1894	worked full time and for which the individual reasonably expects to
1895	1895	resume full-time work at a future date within four weeks, and that the
1896	1896	individual's employment with the employing unit, although temporarily
1897	1897	suspended, has not been terminated. Except as otherwise provided by
1898	1898	K.S.A. 44-775(a)(3), and amendments thereto, or by the employment
1899	1899	security law, "temporary unemployment" shall not exceed four consecutive
1900	1900	weeks. An extension or extensions of additional weeks of temporary
1901	1901	employment at the request of an employer for an individual may be
1902	1902	granted by the secretary as provided by K.S.A. 44-775(a)(3), and
1903	1903	amendments thereto. The maximum amount of temporary unemployment
1904	1904	for an individual in a benefit year, including any extensions granted by the
1905	1905	secretary, shall be as provided by K.S.A. 44-775(a)(3), and amendments
1906	1906	thereto.
1907	1907	(jj) "Statewide average annual wage" or "SAAW" means the quotient,
1908	1908	obtained by dividing gross wages by average monthly covered employment
1909	1909	for the same determination period, rounded to the nearest cent.
1910	1910	(kk) "Statewide average weekly wage" or "SAWW" means the
1911	1911	quotient, obtained by dividing the statewide average annual wage by 52,
1912	1912	rounded to the nearest cent.
1913	1913	Sec. 2. K.S.A. 44-704 is hereby amended to read as follows: 44-704.
1914	1914	(a) Payment of benefits. All benefits provided herein shall be payable from
1915	1915	the fund. All benefits shall be paid through the secretary of labor, in
1916	1916	accordance with such rules and regulations as the secretary may adopt.
1917	1917	Benefits based on service in employment defined in K.S.A. 44-703(i)(3)
1918	1918	(E) and (i)(3)(F), and amendments thereto, shall be payable in the same
1919	1919	amount, on the same terms and subject to the same conditions as
1920	1920	compensation payable on the basis of other service subject to this act
1921	1921	except as provided in K.S.A. 44-705(e) and 44-711(e), and amendments
1922	1922	thereto.
1923	1923	(b) Determined weekly benefit amount. An individual's determined
1924	1924	weekly benefit amount shall be an amount equal to 4.25% of the
1925	1925	individual's total wages for insured work paid during that calendar quarter
1926	1926	of the individual's base period that such total wages were highest, subject
1927	1927	1
1928	1928	2
1929	1929	3
1930	1930	4
1931	1931	5
1932	1932	6
1933	1933	7
1934	1934	8
1935	1935	9
1936	1936	10
1937	1937	11
1938	1938	12
1939	1939	13
1940	1940	14
1941	1941	15
1942	1942	16
1943	1943	17
1944	1944	18
1945	1945	19
1946	1946	20
1947	1947	21
1948	1948	22
1949	1949	23
1950	1950	24
1951	1951	25
1952	1952	26
1953	1953	27
1954	1954	28
1955	1955	29
1956	1956	30
1957	1957	31
1958	1958	32
1959	1959	33
1960	1960	34
1961	1961	35
1962	1962	36
1963	1963	37
1964	1964	38
1965	1965	39
1966	1966	40
1967	1967	41
1968	1968	42
1969	1969	43 SB 478 24
1970	1970	to the following limitations:
1971	1971	(1) If an individual's determined weekly benefit amount is less than
1972	1972	the minimum weekly benefit amount, it shall be raised to such minimum
1973	1973	weekly benefit amount;
1974	1974	(2) if the individual's determined weekly benefit amount is more than
1975	1975	the maximum weekly benefit amount, it shall be reduced to the maximum
1976	1976	weekly benefit amount; and
1977	1977	(3) if the individual's determined weekly benefit amount is not a
1978	1978	multiple of $1, it shall be reduced to the next lower multiple of $1.
1979	1979	(c) Maximum weekly benefit amount. (1) For initial claims effective
1980	1980	prior to July 1, 2015, the maximum weekly benefit amount shall be
1981	1981	determined as follows: On July 1 of each year, the secretary shall
1982	1982	determine the maximum weekly benefit amount by computing 60% of the
1983	1983	average weekly wages paid to employees in insured work during the
1984	1984	previous calendar year and shall, prior to that date, announce the
1985	1985	maximum weekly benefit amount so determined, by publication in the
1986	1986	Kansas register. Such computation shall be made by dividing the gross
1987	1987	wages reported as paid for insured work during the previous calendar year
1988	1988	by the product of the average of mid-month employment during such
1989	1989	calendar year multiplied by 52. The maximum weekly benefit amount so
1990	1990	determined and announced for the twelve-month period shall apply only to
1991	1991	those claims filed in that period qualifying for maximum payment under
1992	1992	the foregoing formula. All claims qualifying for payment at the maximum
1993	1993	weekly benefit amount shall be paid at the maximum weekly benefit
1994	1994	amount in effect when the benefit year to which the claim relates was first
1995	1995	established, notwithstanding a change in the maximum benefit amount for
1996	1996	a subsequent twelve-month period. If the computed maximum weekly
1997	1997	benefit amount is not a multiple of $1, then the computed maximum
1998	1998	weekly benefit amount shall be reduced to the next lower multiple of $1.
1999	1999	(2) For initial claims effective on or after July 1, 2015 2024, the
2000	2000	maximum weekly benefit amount shall be determined as follows: On July
2001	2001	1 of each year, the secretary shall determine the maximum weekly benefit
2002	2002	amount by computing 55% of the statewide average weekly wages paid to
2003	2003	employees in insured work during the previous calendar year, but not to be
2004	2004	less than $474, and shall, prior to that date, announce the maximum
2005	2005	weekly benefit amount so determined by publication in the Kansas
2006	2006	register. Such computation of the statewide average weekly wage shall be
2007	2007	made by dividing the gross wages reported as paid for insured work during
2008	2008	the previous calendar year by the product of the average of mid-month
2009	2009	employment during such calendar year multiplied statewide average
2010	2010	annual wage, as defined in K.S.A. 44-703(jj), and amendments thereto,
2011	2011	determined for the period of the previous calendar year, by 52, as set forth
2012	2012	by K.S.A. 44-703(kk), and amendments thereto. The maximum weekly
2013	2013	1
2014	2014	2
2015	2015	3
2016	2016	4
2017	2017	5
2018	2018	6
2019	2019	7
2020	2020	8
2021	2021	9
2022	2022	10
2023	2023	11
2024	2024	12
2025	2025	13
2026	2026	14
2027	2027	15
2028	2028	16
2029	2029	17
2030	2030	18
2031	2031	19
2032	2032	20
2033	2033	21
2034	2034	22
2035	2035	23
2036	2036	24
2037	2037	25
2038	2038	26
2039	2039	27
2040	2040	28
2041	2041	29
2042	2042	30
2043	2043	31
2044	2044	32
2045	2045	33
2046	2046	34
2047	2047	35
2048	2048	36
2049	2049	37
2050	2050	38
2051	2051	39
2052	2052	40
2053	2053	41
2054	2054	42
2055	2055	43 SB 478 25
2056	2056	benefit amount so determined and announced for the 12-month period
2057	2057	shall apply only to those claims filed in that period qualifying for
2058	2058	maximum payment under the foregoing formula. All claims qualifying for
2059	2059	payment at the maximum weekly benefit amount shall be paid at the
2060	2060	maximum weekly benefit amount in effect when the benefit year to which
2061	2061	the claim relates was first established, notwithstanding a change in the
2062	2062	maximum benefit amount for a subsequent 12-month period. If the
2063	2063	computed maximum weekly benefit amount is not a multiple of $1, then
2064	2064	the computed maximum weekly benefit amount shall be reduced to the
2065	2065	next lower multiple of $1.
2066	2066	(d) Minimum weekly benefit amount. The minimum weekly benefit
2067	2067	amount payable to any individual shall be 25% of the maximum weekly
2068	2068	benefit amount effective as of the beginning of the individual's benefit
2069	2069	year. If the minimum weekly benefit amount is not a multiple of $1 it shall
2070	2070	be reduced to the next lower multiple of $1. The minimum weekly benefit
2071	2071	amount shall apply through the benefit year, notwithstanding a change in
2072	2072	the minimum weekly benefit amount.
2073	2073	(e) All claims qualifying for payment at the maximum weekly benefit
2074	2074	amount shall be paid at the maximum weekly benefit amount in effect
2075	2075	when the benefit year to which the claim relates was first established,
2076	2076	notwithstanding a subsequent change in the maximum weekly benefit
2077	2077	amount.
2078	2078	(f) Weekly benefit payable. Each eligible individual who is
2079	2079	unemployed with respect to any week, except as to final payment, shall be
2080	2080	paid with respect to such week a benefit in an amount equal to such
2081	2081	individual's determined weekly benefit amount, less that part of the wage,
2082	2082	if any, payable to such individual with respect to such week that is in
2083	2083	excess of the amount that is equal to 25% of such individual's determined
2084	2084	weekly benefit amount, and if the resulting amount is not a multiple of $1,
2085	2085	it shall be reduced to the next lower multiple of $1.
2086	2086	(1) For the purposes of this section, remuneration received under the
2087	2087	following circumstances shall be construed as wages:
2088	2088	(A) Vacation or holiday pay that was attributable to a week that the
2089	2089	individual claimed benefits; and
2090	2090	(B) severance pay, if paid as scheduled, and all other employment
2091	2091	benefits within the employer's control, as defined in subsection (f)(3), if
2092	2092	continued as though the severance had not occurred, except as set out in
2093	2093	subsection (f)(2)(C).
2094	2094	(2) For the purposes of this section, remuneration received under the
2095	2095	following circumstances shall not be construed as wages:
2096	2096	(A) Remuneration received for services performed on a public
2097	2097	assistance work project;
2098	2098	(B) severance pay, in lieu of notice, under the provisions of public
2099	2099	1
2100	2100	2
2101	2101	3
2102	2102	4
2103	2103	5
2104	2104	6
2105	2105	7
2106	2106	8
2107	2107	9
2108	2108	10
2109	2109	11
2110	2110	12
2111	2111	13
2112	2112	14
2113	2113	15
2114	2114	16
2115	2115	17
2116	2116	18
2117	2117	19
2118	2118	20
2119	2119	21
2120	2120	22
2121	2121	23
2122	2122	24
2123	2123	25
2124	2124	26
2125	2125	27
2126	2126	28
2127	2127	29
2128	2128	30
2129	2129	31
2130	2130	32
2131	2131	33
2132	2132	34
2133	2133	35
2134	2134	36
2135	2135	37
2136	2136	38
2137	2137	39
2138	2138	40
2139	2139	41
2140	2140	42
2141	2141	43 SB 478 26
2142	2142	law 100-379, the federal worker adjustment and retraining notification act,
2143	2143	29 U.S.C. §§ 2101 through 2109;
2144	2144	(C) all other severance pay, separation pay, bonuses, wages in lieu of
2145	2145	notice or remuneration of a similar nature that is payable after the
2146	2146	severance of the employment relationship, except as set out in subsection
2147	2147	(f)(1)(B); and
2148	2148	(D) moneys received as federal social security payments.
2149	2149	(3) For the purposes of this subsection, "employment benefits within
2150	2150	the employer's control" means benefits offered by the employer to
2151	2151	employees that are employee benefit plans as defined by section 3 of the
2152	2152	federal employee retirement income security act of 1974, as amended, 29
2153	2153	U.S.C. § 1002, and that the employer has the option to continue to provide
2154	2154	to the employee after the last day that the employee worked for that
2155	2155	employer.
2156	2156	(g) Duration of benefits. Any otherwise eligible individual shall be
2157	2157	entitled during any benefit year to a total amount of benefits equal to
2158	2158	whichever is the lesser of 26 times such individual's weekly benefit
2159	2159	amount, or
2160	2160	1
2161	2161	/3 of such individual's wages for insured work paid during such
2162	2162	individual's base period. Such total amount of benefits, if not a multiple of
2163	2163	$1, shall be reduced to the next lower multiple of $1.
2164	2164	(h) For the purposes of this section, wages shall be counted as "wages
2165	2165	for insured work" for benefit purposes with respect to any benefit year
2166	2166	only if such benefit year begins subsequent to the date when the
2167	2167	employing unit by whom such wages were paid has satisfied the
2168	2168	conditions of K.S.A. 44-703(h), and amendments thereto, with respect to
2169	2169	becoming an employer.
2170	2170	(i) Notwithstanding any other provisions of this section to the
2171	2171	contrary, any benefit otherwise payable for any week shall be reduced by
2172	2172	the amount of any separation, termination, severance or other similar
2173	2173	payment paid to a claimant at the time of or after the claimant's separation
2174	2174	from employment during the benefit year.
2175	2175	(1) If any payment pursuant to this subsection is paid with respect to
2176	2176	a month, then the amount deemed to be received with respect to any week
2177	2177	during such month shall be computed by multiplying such monthly
2178	2178	amount by 12 and dividing the product by 52. If there is no designation of
2179	2179	the period with respect to which payments to an individual are made under
2180	2180	this section, then an amount equal to such individual's normal weekly
2181	2181	wage shall be attributed to and deemed paid with respect to the first and
2182	2182	each succeeding week following payment of the separation pay to the
2183	2183	individual until such amount so paid is exhausted.
2184	2184	(2) If benefits for any week, when reduced as provided in this
2185	2185	subsection, result in an amount that is not a multiple of $1, such benefits
2186	2186	shall be rounded to the next lower multiple of $1.
2187	2187	1
2188	2188	2
2189	2189	3
2190	2190	4
2191	2191	5
2192	2192	6
2193	2193	7
2194	2194	8
2195	2195	9
2196	2196	10
2197	2197	11
2198	2198	12
2199	2199	13
2200	2200	14
2201	2201	15
2202	2202	16
2203	2203	17
2204	2204	18
2205	2205	19
2206	2206	20
2207	2207	21
2208	2208	22
2209	2209	23
2210	2210	24
2211	2211	25
2212	2212	26
2213	2213	27
2214	2214	28
2215	2215	29
2216	2216	30
2217	2217	31
2218	2218	32
2219	2219	33
2220	2220	34
2221	2221	35
2222	2222	36
2223	2223	37
2224	2224	38
2225	2225	39
2226	2226	40
2227	2227	41
2228	2228	42
2229	2229	43 SB 478 27
2230	2230	(3) Notwithstanding the reemployment provisions of K.S.A. 44-
2231	2231	705(e), and amendments thereto, any individual whose benefit amount is
2232	2232	completely reduced under this subsection for 52 or more weeks shall, upon
2233	2233	exhaustion of the separation pay, be entitled to a new benefit year based
2234	2234	upon entitlement from the base period of the claim that was reduced.
2235	2235	(j) Except as provided in subsection (k), for weeks commencing on
2236	2236	and after January 1, 2014, and ending before September 5, 2021, if at the
2237	2237	beginning of the benefit year, the three-month seasonally adjusted average
2238	2238	unemployment rate for the state of Kansas is: (1) Less than 4.5%, a
2239	2239	claimant shall be eligible for a maximum of 16 weeks of benefits; (2) at
2240	2240	least 4.5% but less than 6%, a claimant shall be eligible for a maximum of
2241	2241	20 weeks of benefits; or (3) at least 6%, a claimant shall be eligible for a
2242	2242	maximum of 26 weeks of benefits.
2243	2243	(k) On and after the effective date of this act, a claimant shall be
2244	2244	eligible for a maximum of 26 weeks of benefits. A claimant who filed a
2245	2245	new claim on or after January 1, 2020, and before the effective date of this
2246	2246	act shall be eligible for a maximum of 26 weeks of benefits including the
2247	2247	number of weeks of benefits received after January 1, 2020, and before the
2248	2248	effective date of this act. This subsection shall not apply to initial claims
2249	2249	effective on and after September 5, 2021.
2250	2250	(l) For weeks commencing on and after September 5, 2021, if at the
2251	2251	beginning of the benefit year, the three-month seasonally adjusted average
2252	2252	unemployment rate for the state of Kansas is: (1) Less than 5%, a claimant
2253	2253	shall be eligible for a maximum of 16 weeks of benefits; (2) at least 5%
2254	2254	but less than 6%, a claimant shall be eligible for a maximum of 20 weeks
2255	2255	of benefits; or (3) at least 6%, a claimant shall be eligible for a maximum
2256	2256	of 26 weeks of benefits.
2257	2257	(m)(k) Upon the secretary of labor's receipt of notification that the
2258	2258	claimant has become employed, the secretary shall notify the secretary of
2259	2259	the department for children and families in order that the secretary for
2260	2260	children and families may determine the claimant's eligibility for state or
2261	2261	federal benefits provided or facilitated by the department for children and
2262	2262	families. The department of labor and the department for children and
2263	2263	families shall enter into a memorandum of understanding that shall
2264	2264	provide for the transfer of information as provided in this subsection.
2265	2265	Sec. 3. K.S.A. 44-705 is hereby amended to read as follows: 44-705.
2266	2266	Except as provided by K.S.A. 44-757, and amendments thereto, an
2267	2267	unemployed individual shall be eligible to receive benefits with respect to
2268	2268	any week only if the secretary, or a person or persons designated by the
2269	2269	secretary, finds that:
2270	2270	(a) The claimant has registered for work at and thereafter continued
2271	2271	to report at an employment office in accordance with rules and regulations
2272	2272	adopted by the secretary, except that, subject to the provisions of K.S.A.
2273	2273	1
2274	2274	2
2275	2275	3
2276	2276	4
2277	2277	5
2278	2278	6
2279	2279	7
2280	2280	8
2281	2281	9
2282	2282	10
2283	2283	11
2284	2284	12
2285	2285	13
2286	2286	14
2287	2287	15
2288	2288	16
2289	2289	17
2290	2290	18
2291	2291	19
2292	2292	20
2293	2293	21
2294	2294	22
2295	2295	23
2296	2296	24
2297	2297	25
2298	2298	26
2299	2299	27
2300	2300	28
2301	2301	29
2302	2302	30
2303	2303	31
2304	2304	32
2305	2305	33
2306	2306	34
2307	2307	35
2308	2308	36
2309	2309	37
2310	2310	38
2311	2311	39
2312	2312	40
2313	2313	41
2314	2314	42
2315	2315	43 SB 478 28
2316	2316	44-704(a), and amendments thereto, the secretary may adopt rules and
2317	2317	regulations that waive or alter either or both of the requirements of this
2318	2318	subsection.
2319	2319	(b) The claimant has made a claim for benefits with respect to such
2320	2320	week in accordance with rules and regulations adopted by the secretary.
2321	2321	(c) (1) The claimant is able to perform the duties of such claimant's
2322	2322	customary occupation or the duties of other occupations that the claimant
2323	2323	is reasonably fitted by training or experience, and is available for work, as
2324	2324	demonstrated by the claimant's pursuit of the full course of action most
2325	2325	reasonably calculated to result in the claimant's reemployment except that,
2326	2326	notwithstanding any other provisions of this section, an unemployed
2327	2327	claimant otherwise eligible for benefits shall not become ineligible for
2328	2328	benefits:
2329	2329	(A) Because of the claimant's enrollment in and satisfactory pursuit
2330	2330	of approved training, including training approved under section 236(a)(1)
2331	2331	of the trade act of 1974;
2332	2332	(B) solely because such individual is seeking only part-time
2333	2333	employment if the individual is available for a number of hours per week
2334	2334	that are comparable to the individual's part-time work experience in the
2335	2335	base period; or
2336	2336	(C) because a claimant is not actively seeking work:
2337	2337	(i) During a state of disaster emergency proclaimed by the governor
2338	2338	pursuant to K.S.A. 48-924 and 48-925, and amendments thereto;
2339	2339	(ii) in response to the spread of the public health emergency of
2340	2340	COVID-19; and
2341	2341	(iii) the state's temporary waiver of the work search requirement
2342	2342	under the employment security law for such claimant is in compliance
2343	2343	with the families first coronavirus response act, public law 116-127.
2344	2344	(2) The secretary shall develop and implement procedures to address
2345	2345	claimants who refuse to return to suitable work or refuse to accept an offer
2346	2346	of suitable work without good cause. Such procedures shall include the
2347	2347	receipt and processing of job refusal reports from employers, the
2348	2348	evaluation of such reports in consideration of the claimant's work history
2349	2349	and skills and suitability of the offered employment and guidelines for a
2350	2350	determination of whether the claimant shall remain eligible for
2351	2351	unemployment benefits or has failed to meet the work search requirements
2352	2352	of this subsection or the requirements of K.S.A. 44-706(c), and
2353	2353	amendments thereto. In determining whether the employment offered is
2354	2354	suitable, the secretary's considerations shall include whether the
2355	2355	employment offers wages comparable to the claimant's recent employment
2356	2356	and work duties that correspond to the claimant's education level and
2357	2357	previous work experience. The secretary shall also consider whether the
2358	2358	employment offers wages of at least the amount of the claimant's
2359	2359	1
2360	2360	2
2361	2361	3
2362	2362	4
2363	2363	5
2364	2364	6
2365	2365	7
2366	2366	8
2367	2367	9
2368	2368	10
2369	2369	11
2370	2370	12
2371	2371	13
2372	2372	14
2373	2373	15
2374	2374	16
2375	2375	17
2376	2376	18
2377	2377	19
2378	2378	20
2379	2379	21
2380	2380	22
2381	2381	23
2382	2382	24
2383	2383	25
2384	2384	26
2385	2385	27
2386	2386	28
2387	2387	29
2388	2388	30
2389	2389	31
2390	2390	32
2391	2391	33
2392	2392	34
2393	2393	35
2394	2394	36
2395	2395	37
2396	2396	38
2397	2397	39
2398	2398	40
2399	2399	41
2400	2400	42
2401	2401	43 SB 478 29
2402	2402	maximum weekly benefits.
2403	2403	(3) To facilitate the requirements of paragraph (2), the secretary shall
2404	2404	provide readily accessible means for employers to notify the department
2405	2405	when a claimant refuses to return to work or refuses an offer of
2406	2406	employment, including by telephone, email or an online web portal. The
2407	2407	secretary shall create or cause to be created in the new unemployment
2408	2408	insurance information technology system as provided by K.S.A. 44-772,
2409	2409	and amendments thereto, an audit process for employers to submit reports
2410	2410	regarding activities related to the work search requirement or to the my
2411	2411	reemployment plan, established by K.S.A. 44-775, and amendments
2412	2412	thereto, and applicants that accept interview appointments but do not
2413	2413	participate or notify the interviewing employer of their inability to
2414	2414	participate in the scheduled interview. The secretary shall not be required
2415	2415	to implement such audit process prior to the completion of such new
2416	2416	unemployment insurance information technology system. Nothing in this
2417	2417	subsection shall be construed as to require an employer to report such job
2418	2418	refusals or such failures to appear for a scheduled interview without
2419	2419	notifying the interviewing employer to the department.
2420	2420	(4) At the time of receipt of notice from an employer pursuant to
2421	2421	paragraph (3), the secretary shall, within 10 business days of receipt of
2422	2422	such notice from the employer, provide a notice to the claimant who has
2423	2423	refused to return to work or to accept an offer of suitable work without
2424	2424	good cause. The method of providing the notice to the claimant shall be
2425	2425	consistent with other correspondence from the department to the claimant
2426	2426	and may include mail, telephone, email or through an online web portal.
2427	2427	The notice shall, at minimum, include the following information:
2428	2428	(A) A summary of state employment security law regarding a
2429	2429	claimant's duties to return to work or accept suitable work;
2430	2430	(B) a statement that the claimant has been or may be disqualified and
2431	2431	the claimant's right to collect benefits has been or may be terminated for
2432	2432	refusal to return to work or accept suitable work without good cause, as
2433	2433	provided by this subsection and K.S.A. 44-706(c), and amendments
2434	2434	thereto;
2435	2435	(C) an explanation of what constitutes suitable work under the
2436	2436	employment security law; and
2437	2437	(D) instructions for contesting a denial of a claim if the denial is
2438	2438	based upon a report by an employer that the claimant has refused to return
2439	2439	to work or has refused to accept an offer of suitable work.
2440	2440	(5) The secretary shall include notices to all active employers
2441	2441	regarding work search noncompliance reporting options provided in
2442	2442	paragraph (3) in the department of labor's annual summary of benefit
2443	2443	charges pursuant to K.S.A. 44-710b(d), and amendments thereto, and in
2444	2444	the rate notices to employers pursuant to K.S.A. 44-710b(a), and
2445	2445	1
2446	2446	2
2447	2447	3
2448	2448	4
2449	2449	5
2450	2450	6
2451	2451	7
2452	2452	8
2453	2453	9
2454	2454	10
2455	2455	11
2456	2456	12
2457	2457	13
2458	2458	14
2459	2459	15
2460	2460	16
2461	2461	17
2462	2462	18
2463	2463	19
2464	2464	20
2465	2465	21
2466	2466	22
2467	2467	23
2468	2468	24
2469	2469	25
2470	2470	26
2471	2471	27
2472	2472	28
2473	2473	29
2474	2474	30
2475	2475	31
2476	2476	32
2477	2477	33
2478	2478	34
2479	2479	35
2480	2480	36
2481	2481	37
2482	2482	38
2483	2483	39
2484	2484	40
2485	2485	41
2486	2486	42
2487	2487	43 SB 478 30
2488	2488	amendments thereto. The secretary shall not be required to implement
2489	2489	such notice requirements prior to the completion of the new unemployment
2490	2490	insurance information technology system, as provided by K.S.A. 44-772,
2491	2491	and amendments thereto.
2492	2492	(5)(6) For the purposes of this subsection, an inmate of a custodial or
2493	2493	correctional institution shall be deemed to be unavailable for work and not
2494	2494	eligible to receive unemployment compensation while incarcerated.
2495	2495	(d) (1) Except as provided further, the claimant has been unemployed
2496	2496	for a waiting period of one week or the claimant is unemployed and has
2497	2497	satisfied the requirement for a waiting period of one week under the shared
2498	2498	work unemployment compensation program as provided in K.S.A. 44-
2499	2499	757(k)(4), and amendments thereto, and that period of one week, in either
2500	2500	case, occurs within the benefit year that includes the week for which the
2501	2501	claimant is claiming benefits. No week shall be counted as a week of
2502	2502	unemployment for the purposes of this subsection:
2503	2503	(A) If benefits have been paid for such week;
2504	2504	(B) if the individual fails to meet with the other eligibility
2505	2505	requirements of this section; or
2506	2506	(C) if an individual is seeking unemployment benefits under the
2507	2507	unemployment compensation law of any other state or of the United
2508	2508	States, except that if the appropriate agency of such state or of the United
2509	2509	States finally determines that the claimant is not entitled to unemployment
2510	2510	benefits under such other law, this subparagraph shall not apply.
2511	2511	(2) (A) The waiting week requirement of paragraph (1) shall not
2512	2512	apply to:
2513	2513	(i) New claims by claimants who become unemployed as a result of
2514	2514	an employer terminating business operations within this state, declaring
2515	2515	bankruptcy or initiating a work force reduction pursuant to public law 100-
2516	2516	379, the federal worker adjustment and retraining notification act, 29
2517	2517	U.S.C. §§ 2101 through 2109, as amended; or
2518	2518	(ii) new claims filed on or after April 5, 2020, through December 26,
2519	2519	2020, in accordance with the families first coronavirus response act, public
2520	2520	law 116-127 and the federal CARES act, public law 116-136.
2521	2521	(B) The secretary shall adopt rules and regulations to administer the
2522	2522	provisions of this paragraph.
2523	2523	(3) If the waiting week requirement of paragraph (1) applies, a
2524	2524	claimant shall become eligible to receive compensation for the waiting
2525	2525	period of one week, pursuant to paragraph (1), upon completion of three
2526	2526	weeks of unemployment consecutive to such waiting period. This
2527	2527	paragraph shall not apply to initial claims effective on and after April 1,
2528	2528	2021.
2529	2529	(e) For benefit years established on and after the effective date of this
2530	2530	act, the claimant has been paid total wages for insured work in the
2531	2531	1
2532	2532	2
2533	2533	3
2534	2534	4
2535	2535	5
2536	2536	6
2537	2537	7
2538	2538	8
2539	2539	9
2540	2540	10
2541	2541	11
2542	2542	12
2543	2543	13
2544	2544	14
2545	2545	15
2546	2546	16
2547	2547	17
2548	2548	18
2549	2549	19
2550	2550	20
2551	2551	21
2552	2552	22
2553	2553	23
2554	2554	24
2555	2555	25
2556	2556	26
2557	2557	27
2558	2558	28
2559	2559	29
2560	2560	30
2561	2561	31
2562	2562	32
2563	2563	33
2564	2564	34
2565	2565	35
2566	2566	36
2567	2567	37
2568	2568	38
2569	2569	39
2570	2570	40
2571	2571	41
2572	2572	42
2573	2573	43 SB 478 31
2574	2574	claimant's base period of not less than 30 times the claimant's weekly
2575	2575	benefit amount and has been paid wages in more than one quarter of the
2576	2576	claimant's base period, except that the wage credits of an individual earned
2577	2577	during the period commencing with the end of a prior base period and
2578	2578	ending on the date that such individual filed a valid initial claim shall not
2579	2579	be available for benefit purposes in a subsequent benefit year unless, in
2580	2580	addition thereto, such individual has returned to work and subsequently
2581	2581	earned wages for insured work in an amount equal to at least eight times
2582	2582	the claimant's current weekly benefit amount.
2583	2583	(f) The claimant participates in reemployment services, such as job
2584	2584	search assistance services, if the individual has been determined to be
2585	2585	likely to exhaust regular benefits and needs reemployment services
2586	2586	pursuant to a profiling system established by the secretary, unless the
2587	2587	secretary determines that: (1) The individual has completed such services;
2588	2588	or (2) there is justifiable cause for the claimant's failure to participate in
2589	2589	such services.
2590	2590	(g) The claimant is returning to work after a qualifying injury and has
2591	2591	been paid total wages for insured work in the claimant's alternative base
2592	2592	period of not less than 30 times the claimant's weekly benefit amount and
2593	2593	has been paid wages in more than one quarter of the claimant's alternative
2594	2594	base period if:
2595	2595	(1) The claimant has filed for benefits within four weeks of being
2596	2596	released to return to work by a licensed and practicing health care
2597	2597	provider;
2598	2598	(2) the claimant files for benefits within 24 months of the date the
2599	2599	qualifying injury occurred; and
2600	2600	(3) the claimant attempted to return to work with the employer where
2601	2601	the qualifying injury occurred, but the individual's regular work or
2602	2602	comparable and suitable work was not available.
2603	2603	Sec. 4. K.S.A. 44-709 is hereby amended to read as follows: 44-709.
2604	2604	(a) Filing. Claims for benefits shall be made in accordance with rules and
2605	2605	regulations adopted by the secretary. The secretary shall furnish a copy of
2606	2606	such rules and regulations to any individual requesting them. Each
2607	2607	employer shall: (1) Post and maintain printed statements furnished by the
2608	2608	secretary without cost to the employer in places readily accessible to
2609	2609	individuals in the service of the employer; and (2) provide any other
2610	2610	notification to individuals in the service of the employer as required by the
2611	2611	secretary pursuant to the families first coronavirus response act, public law
2612	2612	116-127.
2613	2613	(b) Determination. (1) Except as otherwise provided in this
2614	2614	paragraph, a representative designated by the secretary, and hereinafter
2615	2615	referred to as an examiner, shall promptly examine the claim and, on the
2616	2616	basis of the facts found by the examiner, shall determine whether or not
2617	2617	1
2618	2618	2
2619	2619	3
2620	2620	4
2621	2621	5
2622	2622	6
2623	2623	7
2624	2624	8
2625	2625	9
2626	2626	10
2627	2627	11
2628	2628	12
2629	2629	13
2630	2630	14
2631	2631	15
2632	2632	16
2633	2633	17
2634	2634	18
2635	2635	19
2636	2636	20
2637	2637	21
2638	2638	22
2639	2639	23
2640	2640	24
2641	2641	25
2642	2642	26
2643	2643	27
2644	2644	28
2645	2645	29
2646	2646	30
2647	2647	31
2648	2648	32
2649	2649	33
2650	2650	34
2651	2651	35
2652	2652	36
2653	2653	37
2654	2654	38
2655	2655	39
2656	2656	40
2657	2657	41
2658	2658	42
2659	2659	43 SB 478 32
2660	2660	the claim is valid. If the examiner determines that the claim is valid, the
2661	2661	examiner shall determine the first day of the benefit year, the weekly
2662	2662	benefit amount and the total amount of benefits payable with respect to the
2663	2663	benefit year. If the claim is determined to be valid, the examiner shall send
2664	2664	a notice to the last employing unit who shall respond within 10 days by
2665	2665	providing the examiner all requested information including all information
2666	2666	required for a decision under K.S.A. 44-706, and amendments thereto. The
2667	2667	information may be submitted by the employing unit in person at an
2668	2668	employment office of the secretary or by mail, by telefacsimile machine or
2669	2669	by electronic mail. If the required information is not submitted or
2670	2670	postmarked within a response time limit of 10 days after the examiner's
2671	2671	notice was sent, the employing unit shall be deemed to have waived its
2672	2672	standing as a party to the proceedings arising from the claim and shall be
2673	2673	barred from protesting any subsequent decisions about the claim by the
2674	2674	secretary, a referee, the employment security board of review or any court,
2675	2675	except that the employing unit's response time limit may be waived or
2676	2676	extended by the examiner or upon appeal, if timely response was
2677	2677	impossible due to excusable neglect. In any case in which the payment or
2678	2678	denial of benefits will be determined by the provisions of K.S.A. 44-
2679	2679	706(d), and amendments thereto, the examiner shall promptly transmit the
2680	2680	claim to a special examiner designated by the secretary to make a
2681	2681	determination on the claim after the investigation as the special examiner
2682	2682	deems necessary. The parties shall be promptly notified of the special
2683	2683	examiner's decision and any party aggrieved by the decision may appeal to
2684	2684	the referee as provided in subsection (c). The claimant and the claimant's
2685	2685	most recent employing unit shall be promptly notified of the examiner's or
2686	2686	special examiner's decision.
2687	2687	(2) The examiner may for good cause reconsider the examiner's
2688	2688	decision and shall promptly notify the claimant and the most recent
2689	2689	employing unit of the claimant, that the decision of the examiner is to be
2690	2690	reconsidered, except that no reconsideration shall be made after the
2691	2691	termination of the benefit year.
2692	2692	(3) Notwithstanding the provisions of any other statute, a decision of
2693	2693	an examiner or special examiner shall be final unless the claimant or the
2694	2694	most recent employing unit of the claimant files an appeal from the
2695	2695	decision as provided in subsection (c), except that the time limit for appeal
2696	2696	may be waived or extended by the referee or board of review if a timely
2697	2697	response was impossible due to excusable neglect. The appeal must be
2698	2698	filed within 16 calendar days after the mailing of notice to the last known
2699	2699	addresses of the claimant and employing unit or, if notice is not by mail,
2700	2700	within 16 calendar days after the delivery of the notice to the parties.
2701	2701	(c) Appeals. Unless the appeal is withdrawn, a referee, after affording
2702	2702	the parties reasonable opportunity for fair hearing, shall affirm or modify
2703	2703	1
2704	2704	2
2705	2705	3
2706	2706	4
2707	2707	5
2708	2708	6
2709	2709	7
2710	2710	8
2711	2711	9
2712	2712	10
2713	2713	11
2714	2714	12
2715	2715	13
2716	2716	14
2717	2717	15
2718	2718	16
2719	2719	17
2720	2720	18
2721	2721	19
2722	2722	20
2723	2723	21
2724	2724	22
2725	2725	23
2726	2726	24
2727	2727	25
2728	2728	26
2729	2729	27
2730	2730	28
2731	2731	29
2732	2732	30
2733	2733	31
2734	2734	32
2735	2735	33
2736	2736	34
2737	2737	35
2738	2738	36
2739	2739	37
2740	2740	38
2741	2741	39
2742	2742	40
2743	2743	41
2744	2744	42
2745	2745	43 SB 478 33
2746	2746	the findings of fact and decision of the examiner or special examiner. The
2747	2747	parties shall be duly notified of the referee's decision, together with the
2748	2748	reasons for the decision. The decision shall be final, notwithstanding the
2749	2749	provisions of any other statute, unless a further appeal to the employment
2750	2750	security board of review is filed within 16 calendar days after the mailing
2751	2751	of the decision to the parties' last known addresses or, if notice is not by
2752	2752	mail, within 16 calendar days after the delivery of the decision, except that
2753	2753	the time limit for appeal may be waived or extended by the referee or
2754	2754	board of review if a timely response was impossible due to excusable
2755	2755	neglect.
2756	2756	(d) Referees. The secretary shall appoint, in accordance with K.S.A.
2757	2757	44-714(c), and amendments thereto, one or more referees to hear and
2758	2758	decide disputed claims.
2759	2759	(e) Time, computation and extension. In computing the period of time
2760	2760	for an employing unit response or for appeals under this section from the
2761	2761	examiner's or the special examiner's determination or from the referee's
2762	2762	decision, the day of the act, event or default from which the designated
2763	2763	period of time begins to run shall not be included. The last day of the
2764	2764	period shall be included unless it is a Saturday, Sunday or legal holiday, in
2765	2765	which event the period runs until the end of the next day that is not a
2766	2766	Saturday, Sunday or legal holiday.
2767	2767	(f) Board of review. There is hereby created an employment security
2768	2768	board of review, hereinafter referred to as the board.
2769	2769	(1) (A) Except as provided in subparagraph (B), the board shall
2770	2770	consist of three members. Each member of the board shall be appointed for
2771	2771	a term of four years as provided in this subsection. Not more than two
2772	2772	members of the board shall belong to the same political party.
2773	2773	(B) On the effective date of this act, The board shall consist of six
2774	2774	members. The six-member board shall consist of the following: (i) Three
2775	2775	members appointed under subparagraph (A); and (ii) three members
2776	2776	appointed for a term that shall expire upon the expiration of this
2777	2777	subparagraph. Each member of the board appointed under subparagraph
2778	2778	(B)(ii) shall be appointed as provided in this subsection. Not more than
2779	2779	four members of the six-member board shall belong to the same political
2780	2780	party. The provisions of this subparagraph shall expire on June 30, 2024.
2781	2781	(2) (A) When a vacancy on the employment security board of review
2782	2782	occurs, the workers compensation and employment security boards
2783	2783	nominating committee established under K.S.A. 44-551, and amendments
2784	2784	thereto, shall convene and submit a qualified nominee to the governor for
2785	2785	appointment to each vacancy on the employment security board of review,
2786	2786	subject to confirmation by the senate as provided by K.S.A. 75-4315b, and
2787	2787	amendments thereto. Minimum qualifications for qualified candidates for
2788	2788	appointment to the employment security board of review, in order of
2789	2789	1
2790	2790	2
2791	2791	3
2792	2792	4
2793	2793	5
2794	2794	6
2795	2795	7
2796	2796	8
2797	2797	9
2798	2798	10
2799	2799	11
2800	2800	12
2801	2801	13
2802	2802	14
2803	2803	15
2804	2804	16
2805	2805	17
2806	2806	18
2807	2807	19
2808	2808	20
2809	2809	21
2810	2810	22
2811	2811	23
2812	2812	24
2813	2813	25
2814	2814	26
2815	2815	27
2816	2816	28
2817	2817	29
2818	2818	30
2819	2819	31
2820	2820	32
2821	2821	33
2822	2822	34
2823	2823	35
2824	2824	36
2825	2825	37
2826	2826	38
2827	2827	39
2828	2828	40
2829	2829	41
2830	2830	42
2831	2831	43 SB 478 34
2832	2832	priority, shall be:
2833	2833	(i) At least 10 years direct experience with human resources
2834	2834	processes, polices, guidelines or employee relations;
2835	2835	(ii) at least seven years direct experience with employment security
2836	2836	laws and processes; and
2837	2837	(iii) knowledge of unemployment and labor laws.
2838	2838	(B) Applications for employment security board of review positions
2839	2839	shall be submitted to the director of unemployment. The director shall
2840	2840	determine if an applicant meets the qualifications for an employment
2841	2841	security review board member as prescribed in paragraph (A). Qualified
2842	2842	applicants for a position of employment security review board member
2843	2843	shall be submitted by the director to the workers compensation and
2844	2844	employment security boards nominating committee for consideration. The
2845	2845	workers compensation and employment security boards nominating
2846	2846	committee may nominate the candidate for consideration by the governor.
2847	2847	(C) The governor shall either: (A) accept and submit to the senate for
2848	2848	confirmation the person nominated by the nominating committee; or (B)
2849	2849	reject the nomination and request the nominating committee to nominate
2850	2850	another person for that position. Except as provided by K.S.A. 46-2601,
2851	2851	and amendments thereto, no person appointed to the employment security
2852	2852	board of review, whose appointment is subject to confirmation by the
2853	2853	senate, shall exercise any power, duty or function as a member until
2854	2854	confirmed by the senate.
2855	2855	(3) No member of the employment security board of review shall
2856	2856	serve more than two consecutive terms. This paragraph shall not apply to
2857	2857	members of the board appointed under subsection (f)(1)(B)(ii). The service
2858	2858	of a board member appointed under subsection (f)(1)(B)(ii) shall not
2859	2859	constitute a term as contemplated in this paragraph.
2860	2860	(4) Each member of the employment security board shall serve until a
2861	2861	successor has been appointed and confirmed. Any vacancy in the
2862	2862	membership of the board occurring prior to expiration of a term shall be
2863	2863	filled by appointment for the unexpired term in the same manner as
2864	2864	provided for original appointment of the member.
2865	2865	(5) Each member of the employment security board of review shall
2866	2866	be entitled to receive as compensation for the member's services at the rate
2867	2867	of $15,000 per year, together with the member's travel and other necessary
2868	2868	expenses actually incurred in the performance of the member's official
2869	2869	duties in accordance with rules and regulations adopted by the secretary.
2870	2870	Members' compensation and expenses shall be paid from the employment
2871	2871	security administration fund.
2872	2872	(6) The employment security board of review shall organize annually
2873	2873	by the election of a chairperson from among its members. The chairperson
2874	2874	shall serve in that capacity for a term of one year and until a successor is
2875	2875	1
2876	2876	2
2877	2877	3
2878	2878	4
2879	2879	5
2880	2880	6
2881	2881	7
2882	2882	8
2883	2883	9
2884	2884	10
2885	2885	11
2886	2886	12
2887	2887	13
2888	2888	14
2889	2889	15
2890	2890	16
2891	2891	17
2892	2892	18
2893	2893	19
2894	2894	20
2895	2895	21
2896	2896	22
2897	2897	23
2898	2898	24
2899	2899	25
2900	2900	26
2901	2901	27
2902	2902	28
2903	2903	29
2904	2904	30
2905	2905	31
2906	2906	32
2907	2907	33
2908	2908	34
2909	2909	35
2910	2910	36
2911	2911	37
2912	2912	38
2913	2913	39
2914	2914	40
2915	2915	41
2916	2916	42
2917	2917	43 SB 478 35
2918	2918	elected. For the purpose of hearing and determining cases, the board
2919	2919	members may sit in panels. A board panel shall consist of three members
2920	2920	with not more than two members belonging to the same political party.
2921	2921	The chairperson may sit as a member of a panel and shall preside over
2922	2922	such panel. When the chairperson is not a member of a hearing panel, the
2923	2923	chairperson shall appoint a member of the panel to preside. The board or
2924	2924	board panel shall meet on the first Monday of each month or on the call of
2925	2925	the chairperson or any two members of the board at the place designated.
2926	2926	The secretary of labor shall appoint an executive secretary of the board
2927	2927	and the executive secretary or the executive secretary's designee shall
2928	2928	attend the meetings of the board and board panels.
2929	2929	(7) The employment security board of review or board panel, on its
2930	2930	own motion, may affirm, modify or set aside any decision of a referee on
2931	2931	the basis of the evidence previously submitted in the case; may direct the
2932	2932	taking of additional evidence; or may permit any of the parties to initiate
2933	2933	further appeal before it. The board or board panel shall permit such further
2934	2934	appeal by any of the parties interested in a decision of a referee that
2935	2935	overrules or modifies the decision of an examiner. The board or board
2936	2936	panel may remove to itself the proceedings on any claim pending before a
2937	2937	referee. Any proceedings so removed to the board or board panel shall be
2938	2938	heard in accordance with the requirements of subsection (c). The board or
2939	2939	board panel shall promptly notify the interested parties of its findings and
2940	2940	decision.
2941	2941	(8) A simple majority of the members of the employment security
2942	2942	board of review or board panel shall constitute a quorum and no action of
2943	2943	the board or board panel shall be valid unless it has the concurrence of a
2944	2944	majority of its members. A vacancy on the board shall not impair the right
2945	2945	of a quorum to exercise all the rights and perform all the duties of the
2946	2946	board.
2947	2947	(g) Procedure. The manner that disputed claims are presented, the
2948	2948	reports on claims required from the claimant and from employers and the
2949	2949	conduct of hearings and appeals shall be in accordance with rules of
2950	2950	procedure prescribed by the employment security board of review for
2951	2951	determining the rights of the parties, whether or not such rules conform to
2952	2952	common law or statutory rules of evidence and other technical rules of
2953	2953	procedure. A full and complete record shall be kept of all proceedings and
2954	2954	decisions in connection with a disputed claim. All testimony at any hearing
2955	2955	upon a disputed claim shall be recorded, but need not be transcribed unless
2956	2956	the disputed claim is further appealed. In the performance of its official
2957	2957	duties, the board or board panel shall have access to all of the records that
2958	2958	pertain to the disputed claim and are in the custody of the secretary of
2959	2959	labor and shall receive the assistance of the secretary upon request.
2960	2960	(h) Witness fees. Witnesses subpoenaed pursuant to this section shall
2961	2961	1
2962	2962	2
2963	2963	3
2964	2964	4
2965	2965	5
2966	2966	6
2967	2967	7
2968	2968	8
2969	2969	9
2970	2970	10
2971	2971	11
2972	2972	12
2973	2973	13
2974	2974	14
2975	2975	15
2976	2976	16
2977	2977	17
2978	2978	18
2979	2979	19
2980	2980	20
2981	2981	21
2982	2982	22
2983	2983	23
2984	2984	24
2985	2985	25
2986	2986	26
2987	2987	27
2988	2988	28
2989	2989	29
2990	2990	30
2991	2991	31
2992	2992	32
2993	2993	33
2994	2994	34
2995	2995	35
2996	2996	36
2997	2997	37
2998	2998	38
2999	2999	39
3000	3000	40
3001	3001	41
3002	3002	42
3003	3003	43 SB 478 36
3004	3004	be allowed fees and necessary travel expenses at rates fixed by the board.
3005	3005	Such fees and expenses shall be deemed a part of the expense of
3006	3006	administering this act.
3007	3007	(i) Review of board action. Any action of the employment security
3008	3008	board of review including that of a board panel, may not be reconsidered
3009	3009	after the mailing of the decision. An action of the board or board panel
3010	3010	shall become final unless a petition for review in accordance with the
3011	3011	Kansas judicial review act is filed within 16 calendar days after the date of
3012	3012	the mailing of the decision. If an appeal has not been filed within 16
3013	3013	calendar days of the date of the mailing of the decision, the decision
3014	3014	becomes final. No bond shall be required for commencing an action for
3015	3015	such review. In addition to those persons having standing pursuant to
3016	3016	K.S.A. 77-611, and amendments thereto, the examiner shall have standing
3017	3017	to obtain judicial review of an action of such board or board panel. The
3018	3018	review proceeding, and the questions of law certified, shall be heard in a
3019	3019	summary manner and shall be given precedence over all other civil cases
3020	3020	except cases arising under the workers compensation act.
3021	3021	(j) Any finding of fact or law, judgment, determination, conclusion or
3022	3022	final order made by the employment security board of review or board
3023	3023	panel or any examiner, special examiner, referee or other person with
3024	3024	authority to make findings of fact or law pursuant to the employment
3025	3025	security law is not admissible or binding in any separate or subsequent
3026	3026	action or proceeding, between a person and a present or previous employer
3027	3027	brought before an arbitrator, court or judge of the state or the United
3028	3028	States, regardless of whether the prior action was between the same or
3029	3029	related parties or involved the same facts.
3030	3030	(k) In any proceeding or hearing conducted under this section, a party
3031	3031	to the proceeding or hearing may appear before a referee or the
3032	3032	employment security board of review or board panel either personally or
3033	3033	by means of a designated representative to present evidence and to state
3034	3034	the position of the party. Hearings may be conducted in person, by
3035	3035	telephone or other means of electronic communication. The hearing shall
3036	3036	be conducted by telephone or other means of electronic communication if
3037	3037	none of the parties requests an in-person hearing. If a party requests an in-
3038	3038	person hearing, the referee or board or board panel shall have the
3039	3039	discretion to deny the request in the absence of good cause shown for the
3040	3040	request by the requesting party. If a request for an in-person hearing is
3041	3041	granted, the referee or board or board panel shall have the discretion to
3042	3042	require all parties to appear in person or allow the party not requesting an
3043	3043	in-person hearing to appear by telephone or other means of electronic
3044	3044	communication. The notice of hearing shall include notice to the parties of
3045	3045	their right to request an in-person hearing and instructions on how to make
3046	3046	the request.
3047	3047	1
3048	3048	2
3049	3049	3
3050	3050	4
3051	3051	5
3052	3052	6
3053	3053	7
3054	3054	8
3055	3055	9
3056	3056	10
3057	3057	11
3058	3058	12
3059	3059	13
3060	3060	14
3061	3061	15
3062	3062	16
3063	3063	17
3064	3064	18
3065	3065	19
3066	3066	20
3067	3067	21
3068	3068	22
3069	3069	23
3070	3070	24
3071	3071	25
3072	3072	26
3073	3073	27
3074	3074	28
3075	3075	29
3076	3076	30
3077	3077	31
3078	3078	32
3079	3079	33
3080	3080	34
3081	3081	35
3082	3082	36
3083	3083	37
3084	3084	38
3085	3085	39
3086	3086	40
3087	3087	41
3088	3088	42
3089	3089	43 SB 478 37
3090	3090	Sec. 5. K.S.A. 44-710 is hereby amended to read as follows: 44-710.
3091	3091	(a) Payment. Contributions shall accrue and become payable by each
3092	3092	contributing employer for each calendar year that the contributing
3093	3093	employer is subject to the employment security law with respect to wages
3094	3094	paid for employment. Such contributions shall become due and be paid by
3095	3095	each contributing employer to the secretary for the employment security
3096	3096	fund in accordance with such rules and regulations as the secretary may
3097	3097	adopt and shall not be deducted, in whole or in part, from the wages of
3098	3098	individuals in such employer's employ. In the payment of any
3099	3099	contributions, a fractional part of $.01 shall be disregarded unless it
3100	3100	amounts to $.005 or more, in which case it shall be increased to $.01.
3101	3101	Should contributions for any calendar quarter be less than $5, no payment
3102	3102	shall be required.
3103	3103	(b) Rates and base of contributions. (1) Except as provided in
3104	3104	paragraph (2), each contributing employer shall pay contributions on
3105	3105	wages paid by the contributing employer during each calendar year with
3106	3106	respect to employment as provided in K.S.A. 44-710a, and amendments
3107	3107	thereto. Except that, notwithstanding the federal law requiring the
3108	3108	secretary of labor to annually recalculate the contribution rate, for calendar
3109	3109	years 2010, 2011, 2012, 2013 and 2014, the secretary shall charge each
3110	3110	contributing employer in rate groups 1 through 32 the contribution rate in
3111	3111	the 2010 original tax rate computation table, with contributing employers
3112	3112	in rate groups 33 through 51 being capped at a 5.4% contribution rate. For
3113	3113	calendar year 2021, unemployment tax rates for eligible employers shall
3114	3114	be limited to the standard rate schedule in K.S.A. 44-710a, and
3115	3115	amendments thereto. Therefore, no additional solvency adjustment shall be
3116	3116	applied.
3117	3117	(2) (A) If the congress of the United States either amends or repeals
3118	3118	the Wagner-Peyser act, the federal unemployment tax act, the federal
3119	3119	social security act, or subtitle C of chapter 23 of the federal internal
3120	3120	revenue code of 1986, or any act or acts supplemental to or in lieu thereof,
3121	3121	or any part or parts of any such law, or if any such law, or any part or parts
3122	3122	thereof, are held invalid with the effect that appropriations of funds by
3123	3123	congress and grants thereof to the state of Kansas for the payment of costs
3124	3124	of administration of the employment security law are no longer available
3125	3125	for such purposes; or (B) if employers in Kansas subject to the payment of
3126	3126	tax under the federal unemployment tax act are granted full credit against
3127	3127	such tax for contributions or taxes paid to the secretary of labor, then, and
3128	3128	in either such case, beginning with the year that the unavailability of
3129	3129	federal appropriations and grants for such purpose occurs or that such
3130	3130	change in liability for payment of such federal tax occurs and for each year
3131	3131	thereafter, the rate of contributions of each contributing employer shall be
3132	3132	equal to the total of 0.5% and the rate of contributions as determined for
3133	3133	1
3134	3134	2
3135	3135	3
3136	3136	4
3137	3137	5
3138	3138	6
3139	3139	7
3140	3140	8
3141	3141	9
3142	3142	10
3143	3143	11
3144	3144	12
3145	3145	13
3146	3146	14
3147	3147	15
3148	3148	16
3149	3149	17
3150	3150	18
3151	3151	19
3152	3152	20
3153	3153	21
3154	3154	22
3155	3155	23
3156	3156	24
3157	3157	25
3158	3158	26
3159	3159	27
3160	3160	28
3161	3161	29
3162	3162	30
3163	3163	31
3164	3164	32
3165	3165	33
3166	3166	34
3167	3167	35
3168	3168	36
3169	3169	37
3170	3170	38
3171	3171	39
3172	3172	40
3173	3173	41
3174	3174	42
3175	3175	43 SB 478 38
3176	3176	such contributing employer under K.S.A. 44-710a, and amendments
3177	3177	thereto. The amount of contributions that each contributing employer
3178	3178	becomes liable to pay under this paragraph (2) over the amount of
3179	3179	contributions that such contributing employer would be otherwise liable to
3180	3180	pay shall be credited to the employment security administration fund to be
3181	3181	disbursed and paid out under the same conditions and for the same
3182	3182	purposes as other moneys are authorized to be paid from the employment
3183	3183	security administration fund, except that, if the secretary determines that as
3184	3184	of the first day of January of any year there is an excess in the employment
3185	3185	security administration fund over the amount required to be disbursed
3186	3186	during such year, an amount equal to such excess as determined by the
3187	3187	secretary shall be transferred to the employment security fund.
3188	3188	(c) Charging of benefit payments. (1) The secretary shall maintain a
3189	3189	separate account for each contributing employer, and shall credit the
3190	3190	contributing employer's account with all the contributions paid on the
3191	3191	contributing employer's own behalf. Nothing in the employment security
3192	3192	law shall be construed to grant any employer or individuals in such
3193	3193	employer's service prior claims or rights to the amounts paid by such
3194	3194	employer into the employment security fund either on such employer's
3195	3195	own behalf or on behalf of such individuals. Benefits paid shall be charged
3196	3196	against the accounts of each base period employer in the proportion that
3197	3197	the base period wages paid to an eligible individual by each such employer
3198	3198	bears to the total wages in the base period. Benefits shall be charged to
3199	3199	contributing employers' accounts and rated governmental employers'
3200	3200	accounts upon the basis of benefits paid during each twelve-month period
3201	3201	ending on the computation date calendar quarter.
3202	3202	(2) (A) Benefits paid in benefit years established by valid new claims
3203	3203	shall not be charged to the account of a contributing employer or rated
3204	3204	governmental employer who is a base period employer if the examiner
3205	3205	finds that claimant was separated from the claimant's most recent
3206	3206	employment with such employer under any of the following conditions: (i)
3207	3207	Discharged for misconduct or gross misconduct connected with the
3208	3208	individual's work; (ii) leaving work voluntarily without good cause
3209	3209	attributable to the claimant's work or the employer; or (iii) discharged from
3210	3210	an employer directly impacted by COVID-19 in accordance with the
3211	3211	families first coronavirus response act, public law 116-127.
3212	3212	(B) Where base period wage credits of a contributing employer or
3213	3213	rated governmental employer represent part-time employment and the
3214	3214	claimant continues in that part-time employment with that employer
3215	3215	during the period for which benefits are paid, then that employer's account
3216	3216	shall not be charged with any part of the benefits paid if the employer
3217	3217	provides the secretary with information as required by rules and
3218	3218	regulations. For the purposes of this subsection (c)(2)(B) subparagraph,
3219	3219	1
3220	3220	2
3221	3221	3
3222	3222	4
3223	3223	5
3224	3224	6
3225	3225	7
3226	3226	8
3227	3227	9
3228	3228	10
3229	3229	11
3230	3230	12
3231	3231	13
3232	3232	14
3233	3233	15
3234	3234	16
3235	3235	17
3236	3236	18
3237	3237	19
3238	3238	20
3239	3239	21
3240	3240	22
3241	3241	23
3242	3242	24
3243	3243	25
3244	3244	26
3245	3245	27
3246	3246	28
3247	3247	29
3248	3248	30
3249	3249	31
3250	3250	32
3251	3251	33
3252	3252	34
3253	3253	35
3254	3254	36
3255	3255	37
3256	3256	38
3257	3257	39
3258	3258	40
3259	3259	41
3260	3260	42
3261	3261	43 SB 478 39
3262	3262	"part-time employment" means any employment when an individual works
3263	3263	less than full-time because the individual's services are not required for the
3264	3264	customary, scheduled full-time hours prevailing at the work place or the
3265	3265	individual does not customarily work the regularly scheduled full-time
3266	3266	hours due to personal choice or circumstances.
3267	3267	(C) No contributing employer or rated governmental employer's
3268	3268	account shall be charged with any extended benefits paid in accordance
3269	3269	with the employment security law, except for weeks of unemployment
3270	3270	beginning after December 31, 1978, all contributing governmental
3271	3271	employers and governmental rated employers shall be charged an amount
3272	3272	equal to all extended benefits paid.
3273	3273	(D) No contributing employer, rated governmental employer or
3274	3274	reimbursing employer's account shall be charged for any additional
3275	3275	benefits paid during the period July 1, 2003 through June 30, 2004.
3276	3276	(E) No contributing employer or rated governmental employer's
3277	3277	account will be charged for benefits paid a claimant while pursuing an
3278	3278	approved training course as defined in K.S.A. 44-703(s), and amendments
3279	3279	thereto.
3280	3280	(F)(E) No contributing employer or rated governmental employer's
3281	3281	account shall be charged with respect to the benefits paid to any individual
3282	3282	whose base period wages include wages for services not covered by the
3283	3283	employment security law prior to January 1, 1978, to the extent that the
3284	3284	employment security fund is reimbursed for such benefits pursuant to
3285	3285	section 121 of public law 94-566 (, 90 Stat. 2673).
3286	3286	(G)(F) With respect to weeks of unemployment beginning after
3287	3287	December 31, 1977, wages for insured work shall include wages paid for
3288	3288	previously uncovered services. For the purposes of this subsection (c)(2)
3289	3289	(G) subparagraph, the term "previously uncovered services" means
3290	3290	services that were not covered employment, at any time during the one-
3291	3291	year period ending December 31, 1975, except to the extent that assistance
3292	3292	under title II of the federal emergency jobs and unemployment assistance
3293	3293	act of 1974 was paid on the basis of such services, and that:
3294	3294	(i) Are agricultural labor as defined in K.S.A. 44-703(w), and
3295	3295	amendments thereto, or domestic service as defined in K.S.A. 44-703(aa),
3296	3296	and amendments thereto;
3297	3297	(ii) are services performed by an employee of this state or a political
3298	3298	subdivision thereof, as provided in K.S.A. 44-703(i)(3)(E), and
3299	3299	amendments thereto; or
3300	3300	(iii) are services performed by an employee of a nonprofit educational
3301	3301	institution that is not an institution of higher education.
3302	3302	(H) No contributing employer or rated governmental employer's
3303	3303	account shall be charged with respect to their pro rata share of benefit
3304	3304	charges if such charges are of $100 or less.
3305	3305	1
3306	3306	2
3307	3307	3
3308	3308	4
3309	3309	5
3310	3310	6
3311	3311	7
3312	3312	8
3313	3313	9
3314	3314	10
3315	3315	11
3316	3316	12
3317	3317	13
3318	3318	14
3319	3319	15
3320	3320	16
3321	3321	17
3322	3322	18
3323	3323	19
3324	3324	20
3325	3325	21
3326	3326	22
3327	3327	23
3328	3328	24
3329	3329	25
3330	3330	26
3331	3331	27
3332	3332	28
3333	3333	29
3334	3334	30
3335	3335	31
3336	3336	32
3337	3337	33
3338	3338	34
3339	3339	35
3340	3340	36
3341	3341	37
3342	3342	38
3343	3343	39
3344	3344	40
3345	3345	41
3346	3346	42
3347	3347	43 SB 478 40
3348	3348	(I)(G) Contributing employers, rated governmental employers and
3349	3349	reimbursing employers shall be held harmless for and shall not be required
3350	3350	to reimburse the state for claims or benefits paid that have been reported
3351	3351	by the employer to the secretary and determined by the secretary as
3352	3352	fraudulent or as an improper payment, unless the secretary determines the
3353	3353	claims are not fraudulent or improper as provided by K.S.A. 44-710b(b)(2)
3354	3354	(A), and amendments thereto. The time limitation for disputing a claim or
3355	3355	an appeal of a claim as provided by this section, or by any other provision
3356	3356	of the employment security law, shall not apply to identifications of fraud
3357	3357	reported to the secretary for claims or benefits paid during the period
3358	3358	beginning on March 15, 2020, through December 31, 2022. Contributing
3359	3359	employers, rated governmental employers and reimbursing employers
3360	3360	shall be refunded or credited, in the discretion of the employer, as provided
3361	3361	by K.S.A. 44-710b, and amendments thereto, for any claims or benefits
3362	3362	paid that have been reported as fraudulent.
3363	3363	(3) An employer's account shall not be relieved of charges relating to
3364	3364	a payment that was made erroneously if the secretary determines that:
3365	3365	(A) The erroneous payment was made because the employer, or the
3366	3366	agent of the employer, was at fault for failing to respond timely or
3367	3367	adequately to a written request from the secretary for information relating
3368	3368	to the claim for unemployment compensation; and
3369	3369	(B) the employer or agent has established a pattern of failing to
3370	3370	respond timely or adequately to requests for information.
3371	3371	(C) For purposes of this paragraph:
3372	3372	(i) "Erroneous payment" means a payment that but for the failure by
3373	3373	the employer or the employer's agent with respect to the claim for
3374	3374	unemployment compensation, would not have been made; and
3375	3375	(ii) "pattern of failure" means repeated documented failure on the part
3376	3376	of the employer or the agent of the employer to respond, taking into
3377	3377	consideration the number of instances of failure in relation to the total
3378	3378	volume of requests. An employer or employer's agent failing to respond as
3379	3379	described in (c)(3)(A) subparagraph (A) shall not be determined to have
3380	3380	engaged in a "pattern of failure" if the number of such failures during the
3381	3381	year prior to such request is fewer than two, or less than 2%, of such
3382	3382	requests, whichever is greater.
3383	3383	(D) Determinations of the secretary prohibiting the relief of charges
3384	3384	pursuant to this section shall be subject to appeal or protest as other
3385	3385	determinations of the agency with respect to the charging of employer
3386	3386	accounts.
3387	3387	(E) This paragraph shall apply to erroneous payments established on
3388	3388	and after the effective date of this act.
3389	3389	(4) The examiner shall notify any base period employer whose
3390	3390	account will be charged with benefits paid following the filing of a valid
3391	3391	1
3392	3392	2
3393	3393	3
3394	3394	4
3395	3395	5
3396	3396	6
3397	3397	7
3398	3398	8
3399	3399	9
3400	3400	10
3401	3401	11
3402	3402	12
3403	3403	13
3404	3404	14
3405	3405	15
3406	3406	16
3407	3407	17
3408	3408	18
3409	3409	19
3410	3410	20
3411	3411	21
3412	3412	22
3413	3413	23
3414	3414	24
3415	3415	25
3416	3416	26
3417	3417	27
3418	3418	28
3419	3419	29
3420	3420	30
3421	3421	31
3422	3422	32
3423	3423	33
3424	3424	34
3425	3425	35
3426	3426	36
3427	3427	37
3428	3428	38
3429	3429	39
3430	3430	40
3431	3431	41
3432	3432	42
3433	3433	43 SB 478 41
3434	3434	new claim and a determination by the examiner based on all information
3435	3435	relating to the claim contained in the records of the division of
3436	3436	employment security. Such notice shall become final and benefits charged
3437	3437	to the base period employer's account in accordance with the claim unless
3438	3438	within 10 calendar days from the date the notice was sent, the base period
3439	3439	employer requests in writing that the examiner reconsider the
3440	3440	determination and furnishes any required information in accordance with
3441	3441	the secretary's rules and regulations. In a similar manner, a notice of an
3442	3442	additional claim followed by the first payment of benefits with respect to
3443	3443	the benefit year, filed by an individual during a benefit year after a period
3444	3444	in such year during which such individual was employed, shall be given to
3445	3445	any base period employer of the individual who has requested such a
3446	3446	notice within 10 calendar days from the date the notice of the valid new
3447	3447	claim was sent to such base period employer. For purposes of this
3448	3448	subsection (c)(3) paragraph, if the required information is not submitted
3449	3449	or postmarked within a response time limit of 10 days after the base period
3450	3450	employer notice was sent, the base period employer shall be deemed to
3451	3451	have waived its standing as a party to the proceedings arising from the
3452	3452	claim and shall be barred from protesting any subsequent decisions about
3453	3453	the claim by the secretary, a referee, the board of review or any court,
3454	3454	except that the base period employer's response time limit may be waived
3455	3455	or extended by the examiner or upon appeal, if timely response was
3456	3456	impossible due to excusable neglect. The examiner shall notify the
3457	3457	employer of the reconsidered determination, which shall be subject to
3458	3458	appeal or further reconsideration, in accordance with the provisions of
3459	3459	K.S.A. 44-709, and amendments thereto.
3460	3460	(5) Time, computation and extension. In computing the period of time
3461	3461	for a base period employer response or appeals under this section from the
3462	3462	examiner's or the special examiner's determination or from the referee's
3463	3463	decision, the day of the act, event or default from which the designated
3464	3464	period of time begins to run shall not be included. The last day of the
3465	3465	period shall be included unless it is a Saturday, Sunday or legal holiday, in
3466	3466	which event the period runs until the end of the next day that is not a
3467	3467	Saturday, Sunday or legal holiday.
3468	3468	(d) Pooled fund. All contributions and payments in lieu of
3469	3469	contributions and benefit cost payments to the employment security fund
3470	3470	shall be pooled and available to pay benefits to any individual entitled
3471	3471	thereto under the employment security law, regardless of the source of
3472	3472	such contributions or payments in lieu of contributions or benefit cost
3473	3473	payments.
3474	3474	(e) Election to become reimbursing employer; payment in lieu of
3475	3475	contributions. (1) Any governmental entity, Indian tribes or tribal units,
3476	3476	(subdivisions, subsidiaries or business enterprises wholly owned by such
3477	3477	1
3478	3478	2
3479	3479	3
3480	3480	4
3481	3481	5
3482	3482	6
3483	3483	7
3484	3484	8
3485	3485	9
3486	3486	10
3487	3487	11
3488	3488	12
3489	3489	13
3490	3490	14
3491	3491	15
3492	3492	16
3493	3493	17
3494	3494	18
3495	3495	19
3496	3496	20
3497	3497	21
3498	3498	22
3499	3499	23
3500	3500	24
3501	3501	25
3502	3502	26
3503	3503	27
3504	3504	28
3505	3505	29
3506	3506	30
3507	3507	31
3508	3508	32
3509	3509	33
3510	3510	34
3511	3511	35
3512	3512	36
3513	3513	37
3514	3514	38
3515	3515	39
3516	3516	40
3517	3517	41
3518	3518	42
3519	3519	43 SB 478 42
3520	3520	Indian tribes), for which services are performed as described in K.S.A. 44-
3521	3521	703(i)(3)(E), and amendments thereto, or any nonprofit organization or
3522	3522	group of nonprofit organizations described in section 501(c)(3) of the
3523	3523	federal internal revenue code of 1986 that is exempt from income tax
3524	3524	under section 501(a) of such code, that becomes subject to the
3525	3525	employment security law may elect to become a reimbursing employer
3526	3526	under this subsection (e)(1) and agree to pay the secretary for the
3527	3527	employment security fund an amount equal to the amount of regular
3528	3528	benefits and ½ of the extended benefits paid that are attributable to service
3529	3529	in the employ of such reimbursing employer, except that each reimbursing
3530	3530	governmental employer, Indian tribes or tribal units shall pay an amount
3531	3531	equal to the amount of regular benefits and extended benefits paid for
3532	3532	weeks of unemployment beginning after December 31, 1978, for
3533	3533	governmental employers and December 21, 2000, for Indian tribes or
3534	3534	tribal units to individuals for weeks of unemployment that begin during the
3535	3535	effective period of such election.
3536	3536	(A) Any employer identified in this subsection (e)(1) paragraph may
3537	3537	elect to become a reimbursing employer for a period encompassing not
3538	3538	less than four complete calendar years if such employer files with the
3539	3539	secretary a written notice of such election within the 30-day period
3540	3540	immediately following January 1 of any calendar year or within the 30-day
3541	3541	period immediately following the date when a determination of
3542	3542	subjectivity to the employment security law is issued, whichever occurs
3543	3543	later.
3544	3544	(B) Any employer that makes an election to become a reimbursing
3545	3545	employer in accordance with subparagraph (A) will continue to be liable
3546	3546	for payments in lieu of contributions until such employer files with the
3547	3547	secretary a written notice terminating its election not later than 30 days
3548	3548	prior to the beginning of the calendar year for which such termination shall
3549	3549	first be effective.
3550	3550	(C) Any employer identified in this subsection (e)(1) paragraph that
3551	3551	has remained a contributing employer and has been paying contributions
3552	3552	under the employment security law for a period subsequent to January 1,
3553	3553	1972, may change to a reimbursing employer by filing with the secretary
3554	3554	not later than 30 days prior to the beginning of any calendar year a written
3555	3555	notice of election to become a reimbursing employer. Such election shall
3556	3556	not be terminable by the employer for four complete calendar years.
3557	3557	(D) The secretary may for good cause extend the period within which
3558	3558	a notice of election, or a notice of termination, must be filed and may
3559	3559	permit an election to be retroactive but not any earlier than with respect to
3560	3560	benefits paid after January 1 of the year such election is received.
3561	3561	(E) The secretary, in accordance with such rules and regulations as
3562	3562	the secretary may adopt, shall notify each employer identified in
3563	3563	1
3564	3564	2
3565	3565	3
3566	3566	4
3567	3567	5
3568	3568	6
3569	3569	7
3570	3570	8
3571	3571	9
3572	3572	10
3573	3573	11
3574	3574	12
3575	3575	13
3576	3576	14
3577	3577	15
3578	3578	16
3579	3579	17
3580	3580	18
3581	3581	19
3582	3582	20
3583	3583	21
3584	3584	22
3585	3585	23
3586	3586	24
3587	3587	25
3588	3588	26
3589	3589	27
3590	3590	28
3591	3591	29
3592	3592	30
3593	3593	31
3594	3594	32
3595	3595	33
3596	3596	34
3597	3597	35
3598	3598	36
3599	3599	37
3600	3600	38
3601	3601	39
3602	3602	40
3603	3603	41
3604	3604	42
3605	3605	43 SB 478 43
3606	3606	subsection (e)(1) this paragraph of any determination that the secretary
3607	3607	may make of its status as an employer and of the effective date of any
3608	3608	election that it makes to become a reimbursing employer and of any
3609	3609	termination of such election. Such determinations shall be subject to
3610	3610	reconsideration, appeal and review in accordance with the provisions of
3611	3611	K.S.A. 44-710b, and amendments thereto.
3612	3612	(2) Reimbursement reports and payments. Payments in lieu of
3613	3613	contributions shall be made in accordance with the provisions of
3614	3614	subparagraph (A) by all reimbursing employers except the state of Kansas.
3615	3615	Each reimbursing employer shall report total wages paid during each
3616	3616	calendar quarter by filing quarterly wage reports with the secretary that
3617	3617	shall be filed by the last day of the month following the close of each
3618	3618	calendar quarter. Wage reports are deemed filed as of the date they are
3619	3619	placed in the United States mail.
3620	3620	(A) At the end of each calendar quarter, or at the end of any other
3621	3621	period as determined by the secretary, the secretary shall bill each
3622	3622	reimbursing employer, except the state of Kansas: (i) An amount to be paid
3623	3623	that is equal to the full amount of regular benefits plus ½ of the amount of
3624	3624	extended benefits paid during such quarter or other prescribed period that
3625	3625	is attributable to service in the employ of such reimbursing employer; and
3626	3626	(ii) for weeks of unemployment beginning after December 31, 1978, each
3627	3627	reimbursing governmental employer and December 21, 2000, for Indian
3628	3628	tribes or tribal units shall be certified an amount to be paid that is equal to
3629	3629	the full amount of regular benefits and extended benefits paid during such
3630	3630	quarter or other prescribed period that is attributable to service in the
3631	3631	employ of such reimbursing governmental employer.
3632	3632	(B) Payment of any bill rendered under subparagraph (A) shall be
3633	3633	made not later than 30 days after such bill was mailed to the last known
3634	3634	address of the reimbursing employer, or otherwise was delivered to such
3635	3635	reimbursing employer, unless there has been an application for review and
3636	3636	redetermination in accordance with subparagraph (D).
3637	3637	(C) Payments made by any reimbursing employer under the
3638	3638	provisions of this subsection (e)(2) paragraph shall not be deducted or
3639	3639	deductible, in whole or in part, from the remuneration of individuals in the
3640	3640	employ of such employer.
3641	3641	(D) The amount due specified in any bill from the secretary shall be
3642	3642	conclusive on the reimbursing employer, unless, not later than 15 days
3643	3643	after the bill was mailed to the last known address of such employer, or
3644	3644	was otherwise delivered to such employer, the reimbursing employer files
3645	3645	an application for redetermination in accordance with K.S.A. 44-710b, and
3646	3646	amendments thereto.
3647	3647	(E) Past due payments of amounts certified by the secretary under
3648	3648	this section shall be subject to the same interest, penalties and actions
3649	3649	1
3650	3650	2
3651	3651	3
3652	3652	4
3653	3653	5
3654	3654	6
3655	3655	7
3656	3656	8
3657	3657	9
3658	3658	10
3659	3659	11
3660	3660	12
3661	3661	13
3662	3662	14
3663	3663	15
3664	3664	16
3665	3665	17
3666	3666	18
3667	3667	19
3668	3668	20
3669	3669	21
3670	3670	22
3671	3671	23
3672	3672	24
3673	3673	25
3674	3674	26
3675	3675	27
3676	3676	28
3677	3677	29
3678	3678	30
3679	3679	31
3680	3680	32
3681	3681	33
3682	3682	34
3683	3683	35
3684	3684	36
3685	3685	37
3686	3686	38
3687	3687	39
3688	3688	40
3689	3689	41
3690	3690	42
3691	3691	43 SB 478 44
3692	3692	required by K.S.A. 44-717, and amendments thereto. (1) (i) If any
3693	3693	nonprofit organization or group of nonprofit organizations described in
3694	3694	section 501(c)(3) of the federal internal revenue code of 1986 or
3695	3695	governmental reimbursing employer is delinquent in making payments of
3696	3696	amounts certified by the secretary under this section, the secretary may
3697	3697	terminate such employer's election to make payments in lieu of
3698	3698	contributions as of the beginning of the next calendar year and such
3699	3699	termination shall be effective for such next calendar year and the calendar
3700	3700	year thereafter so that the termination is effective for two complete
3701	3701	calendar years. (2) (ii) Failure of the Indian tribe or tribal unit to make
3702	3702	required payments, including assessment of interest and penalty within 90
3703	3703	days of receipt of the bill will cause the Indian tribe to lose the option to
3704	3704	make payments in lieu of contributions as described pursuant to paragraph
3705	3705	(e)(1) for the following tax year unless payment in full is received before
3706	3706	contribution rates for the next tax year are calculated. (3) (iii) Any Indian
3707	3707	tribe that loses the option to make payments in lieu of contributions due to
3708	3708	late payment or nonpayment, as described in this paragraph (2), shall have
3709	3709	such option reinstated, if after a period of one year, all contributions have
3710	3710	been made on time and no contributions, payments in lieu of contributions
3711	3711	for benefits paid, penalties or interest remain outstanding.
3712	3712	(F) Failure of the Indian tribe or any tribal unit thereof to make
3713	3713	required payments, including assessments of interest and penalties, after
3714	3714	all collection activities deemed necessary by the secretary have been
3715	3715	exhausted, will cause services performed by such tribe to not be treated as
3716	3716	employment for purposes of K.S.A. 44-703(i)(3)(E), and amendments
3717	3717	thereto. If an Indian tribe fails to make payments required under this
3718	3718	section, including assessments of interest and penalties, within 90 days of
3719	3719	a final notice of delinquency, the secretary shall immediately notify the
3720	3720	United States internal revenue service and the United States department of
3721	3721	labor. The secretary may determine that any Indian tribe that loses
3722	3722	coverage pursuant to this paragraph may have services performed on
3723	3723	behalf of such tribe again deemed "employment" if all contributions,
3724	3724	payments in lieu of contributions, penalties and interest have been paid.
3725	3725	(G) In the discretion of the secretary, any employer who elects to
3726	3726	become liable for payments in lieu of contributions and any nonprofit
3727	3727	organization or group of nonprofit organizations described in section
3728	3728	501(c)(3) of the federal internal revenue code of 1986 or governmental
3729	3729	reimbursing employer or Indian tribe or tribal unit who is delinquent in
3730	3730	filing reports or in making payments of amounts certified by the secretary
3731	3731	under this section shall be required within 60 days after the effective date
3732	3732	of such election, in the case of an eligible employer so electing, or after the
3733	3733	date of notification to the delinquent employer under this subsection (e)(2)
3734	3734	(G) subparagraph, in the case of a delinquent employer, to execute and
3735	3735	1
3736	3736	2
3737	3737	3
3738	3738	4
3739	3739	5
3740	3740	6
3741	3741	7
3742	3742	8
3743	3743	9
3744	3744	10
3745	3745	11
3746	3746	12
3747	3747	13
3748	3748	14
3749	3749	15
3750	3750	16
3751	3751	17
3752	3752	18
3753	3753	19
3754	3754	20
3755	3755	21
3756	3756	22
3757	3757	23
3758	3758	24
3759	3759	25
3760	3760	26
3761	3761	27
3762	3762	28
3763	3763	29
3764	3764	30
3765	3765	31
3766	3766	32
3767	3767	33
3768	3768	34
3769	3769	35
3770	3770	36
3771	3771	37
3772	3772	38
3773	3773	39
3774	3774	40
3775	3775	41
3776	3776	42
3777	3777	43 SB 478 45
3778	3778	file with the secretary a surety bond, except that the employer may elect, in
3779	3779	lieu of a surety bond, to deposit with the secretary money or securities as
3780	3780	approved by the secretary or to purchase and deliver to an escrow agent a
3781	3781	certificate of deposit to guarantee payment. The amount of the bond,
3782	3782	deposit or escrow agreement required by this subsection (e)(2)(G) shall not
3783	3783	exceed 5.4% of the organization's taxable wages paid for employment by
3784	3784	the eligible employer during the four calendar quarters immediately
3785	3785	preceding the effective date of the election or the date of notification, in
3786	3786	the case of a delinquent employer. If the employer did not pay wages in
3787	3787	each of such four calendar quarters, the amount of the bond or deposit
3788	3788	shall be as determined by the secretary. Upon the failure of an employer to
3789	3789	comply with the provisions of this subsection (e)(2)(G) subparagraph
3790	3790	within the time limits imposed or to maintain the required bond or deposit,
3791	3791	the secretary may terminate the election of such eligible employer or
3792	3792	delinquent employer, as the case may be, to make payments in lieu of
3793	3793	contributions, and such termination shall be effective for the current and
3794	3794	next calendar year.
3795	3795	(H) The state of Kansas shall make reimbursement payments
3796	3796	quarterly at a fiscal year rate that shall be based upon: (i) The available
3797	3797	balance in the state's reimbursing account as of December 31 of each
3798	3798	calendar year; (ii) the historical unemployment experience of all covered
3799	3799	state agencies during prior years; (iii) the estimate of total covered wages
3800	3800	to be paid during the ensuing calendar year; (iv) the applicable fiscal year
3801	3801	rate of the claims processing and auditing fee under K.S.A. 75-3798, and
3802	3802	amendments thereto; and (v) actuarial and other information furnished to
3803	3803	the secretary by the secretary of administration. In accordance with K.S.A.
3804	3804	75-3798, and amendments thereto, the claims processing and auditing fees
3805	3805	charged to state agencies shall be deducted from the amounts collected for
3806	3806	the reimbursement payments under this paragraph (H) prior to making the
3807	3807	quarterly reimbursement payments for the state of Kansas. The fiscal year
3808	3808	rate shall be expressed as a percentage of covered total wages and shall be
3809	3809	the same for all covered state agencies. The fiscal year rate for each fiscal
3810	3810	year will be certified in writing by the secretary to the secretary of
3811	3811	administration on July 15 of each year and such certified rate shall become
3812	3812	effective on the July 1 immediately following the date of certification. A
3813	3813	detailed listing of benefit charges applicable to the state's reimbursing
3814	3814	account shall be furnished quarterly by the secretary to the secretary of
3815	3815	administration and the total amount of charges deducted from previous
3816	3816	reimbursing payments made by the state. On January 1 of each year, if it is
3817	3817	determined that benefit charges exceed the amount of prior reimbursing
3818	3818	payments, an upward adjustment shall be made therefor in the fiscal year
3819	3819	rate to be certified on the ensuing July 15. If total payments exceed benefit
3820	3820	charges, all or part of the excess may be refunded, at the discretion of the
3821	3821	1
3822	3822	2
3823	3823	3
3824	3824	4
3825	3825	5
3826	3826	6
3827	3827	7
3828	3828	8
3829	3829	9
3830	3830	10
3831	3831	11
3832	3832	12
3833	3833	13
3834	3834	14
3835	3835	15
3836	3836	16
3837	3837	17
3838	3838	18
3839	3839	19
3840	3840	20
3841	3841	21
3842	3842	22
3843	3843	23
3844	3844	24
3845	3845	25
3846	3846	26
3847	3847	27
3848	3848	28
3849	3849	29
3850	3850	30
3851	3851	31
3852	3852	32
3853	3853	33
3854	3854	34
3855	3855	35
3856	3856	36
3857	3857	37
3858	3858	38
3859	3859	39
3860	3860	40
3861	3861	41
3862	3862	42
3863	3863	43 SB 478 46
3864	3864	secretary, from the fund or retained in the fund as part of the payments that
3865	3865	may be required for the next fiscal year.
3866	3866	(3) Allocation of benefit costs. The reimbursing account of each
3867	3867	reimbursing employer shall be charged the full amount of regular benefits
3868	3868	and ½ of the amount of extended benefits paid except that each
3869	3869	reimbursing governmental employer's account shall be charged the full
3870	3870	amount of regular benefits and extended benefits paid for weeks of
3871	3871	unemployment beginning after December 31, 1978, to individuals whose
3872	3872	entire base period wage credits are from such employer. When benefits
3873	3873	received by an individual are based upon base period wage credits from
3874	3874	more than one employer then the reimbursing employer's or reimbursing
3875	3875	governmental employer's account shall be charged in the same ratio as
3876	3876	base period wage credits from such employer bear to the individual's total
3877	3877	base period wage credits. Notwithstanding any other provision of the
3878	3878	employment security law, no reimbursing employer's or reimbursing
3879	3879	governmental employer's account shall be charged for payments of
3880	3880	extended benefits that are wholly reimbursed to the state by the federal
3881	3881	government. Payments of unemployment compensation that are wholly
3882	3882	reimbursed to the reimbursing employer by the federal government shall
3883	3883	be charged for the purpose of such reimbursement under the federal
3884	3884	CARES act, public law 116-136.
3885	3885	(A) Proportionate allocation (when fewer than all reimbursing base
3886	3886	period employers are liable). If benefits paid to an individual are based on
3887	3887	wages paid by one or more reimbursing employers and on wages paid by
3888	3888	one or more contributing employers or rated governmental employers, the
3889	3889	amount of benefits payable by each reimbursing employer shall be an
3890	3890	amount that bears the same ratio to the total benefits paid to the individual
3891	3891	as the total base period wages paid to the individual by such employer
3892	3892	bears to the total base period wages paid to the individual by all of such
3893	3893	individual's base period employers.
3894	3894	(B) Proportionate allocation (when all base period employers are
3895	3895	reimbursing employers). If benefits paid to an individual are based on
3896	3896	wages paid by two or more reimbursing employers, the amount of benefits
3897	3897	payable by each such employer shall be an amount that bears the same
3898	3898	ratio to the total benefits paid to the individual as the total base period
3899	3899	wages paid to the individual by such employer bear to the total base period
3900	3900	wages paid to the individual by all of such individual's base period
3901	3901	employers.
3902	3902	(4) Group accounts. Two or more reimbursing employers may file a
3903	3903	joint application to the secretary for the establishment of a group account
3904	3904	for the purpose of sharing the cost of benefits paid that are attributable to
3905	3905	service in the employment of such reimbursing employers. Each such
3906	3906	application shall identify and authorize a group representative to act as the
3907	3907	1
3908	3908	2
3909	3909	3
3910	3910	4
3911	3911	5
3912	3912	6
3913	3913	7
3914	3914	8
3915	3915	9
3916	3916	10
3917	3917	11
3918	3918	12
3919	3919	13
3920	3920	14
3921	3921	15
3922	3922	16
3923	3923	17
3924	3924	18
3925	3925	19
3926	3926	20
3927	3927	21
3928	3928	22
3929	3929	23
3930	3930	24
3931	3931	25
3932	3932	26
3933	3933	27
3934	3934	28
3935	3935	29
3936	3936	30
3937	3937	31
3938	3938	32
3939	3939	33
3940	3940	34
3941	3941	35
3942	3942	36
3943	3943	37
3944	3944	38
3945	3945	39
3946	3946	40
3947	3947	41
3948	3948	42
3949	3949	43 SB 478 47
3950	3950	group's agent for the purposes of this paragraph. Upon approval of the
3951	3951	application, the secretary shall establish a group account for such
3952	3952	employers effective as of the beginning of the calendar quarter in which
3953	3953	the secretary receives the application and shall notify the group's
3954	3954	representative of the effective date of the account. Such account shall
3955	3955	remain in effect for not less than four years and thereafter such account
3956	3956	shall remain in effect until terminated at the discretion of the secretary or
3957	3957	upon application by the group. Upon establishment of the account, each
3958	3958	member of the group shall be liable for payments in lieu of contributions
3959	3959	with respect to each calendar quarter in the amount that bears the same
3960	3960	ratio to the total benefits paid in such quarter that are attributable to service
3961	3961	performed in the employ of all members of the group as the total wages
3962	3962	paid for service in employment by such member in such quarter bear to the
3963	3963	total wages paid during such quarter for service performed in the employ
3964	3964	of all members of the group. The secretary shall adopt such rules and
3965	3965	regulations as the secretary deems necessary with respect to applications
3966	3966	for establishment, maintenance and termination of group accounts that are
3967	3967	authorized by this paragraph, for addition of new members to, and
3968	3968	withdrawal of active members from such accounts, and for the
3969	3969	determination of the amounts that are payable under this paragraph by
3970	3970	members of the group and the time and manner of such payments.
3971	3971	Sec. 6. K.S.A. 2023 Supp. 44-710a is hereby amended to read as
3972	3972	follows: 44-710a. (a) Classification of employers by the secretary. The
3973	3973	term "employer" as used in this section refers to contributing employers.
3974	3974	The secretary shall classify employers in accordance with their actual
3975	3975	experience in the payment of contributions on their own behalf and with
3976	3976	respect to benefits charged against their accounts with a view of fixing
3977	3977	such contribution rates as will reflect such experience. If, as of the date
3978	3978	such classification of employers is made, the secretary finds that any
3979	3979	employing unit has failed to file any report required in connection
3980	3980	therewith, or has filed a report which the secretary finds incorrect or
3981	3981	insufficient, the secretary shall make an estimate of the information
3982	3982	required from such employing unit on the basis of the best evidence
3983	3983	reasonably available to the secretary at the time, and notify the employing
3984	3984	unit thereof by mail addressed to its last known address. Unless such
3985	3985	employing unit shall file the report or a corrected or sufficient report as the
3986	3986	case may be, within 15 days after the mailing of such notice, the secretary
3987	3987	shall compute such employing unit's rate of contributions on the basis of
3988	3988	such estimates, and the rate as so determined shall be subject to increase
3989	3989	but not to reduction on the basis of subsequently ascertained information.
3990	3990	The secretary shall determine the contribution rate of each employer in
3991	3991	accordance with the requirements of this section.
3992	3992	(1) New employers. (A) No employer will be eligible for a rate
3993	3993	1
3994	3994	2
3995	3995	3
3996	3996	4
3997	3997	5
3998	3998	6
3999	3999	7
4000	4000	8
4001	4001	9
4002	4002	10
4003	4003	11
4004	4004	12
4005	4005	13
4006	4006	14
4007	4007	15
4008	4008	16
4009	4009	17
4010	4010	18
4011	4011	19
4012	4012	20
4013	4013	21
4014	4014	22
4015	4015	23
4016	4016	24
4017	4017	25
4018	4018	26
4019	4019	27
4020	4020	28
4021	4021	29
4022	4022	30
4023	4023	31
4024	4024	32
4025	4025	33
4026	4026	34
4027	4027	35
4028	4028	36
4029	4029	37
4030	4030	38
4031	4031	39
4032	4032	40
4033	4033	41
4034	4034	42
4035	4035	43 SB 478 48
4036	4036	computation until there have been 24 consecutive calendar months
4037	4037	immediately preceding the computation date throughout which benefits
4038	4038	could have been charged against such employer's account.
4039	4039	(B) (i) (a) Each employer who is not eligible for a rate contribution
4040	4040	shall pay contributions equal to 2.7% of wages paid during each calendar
4041	4041	year with regard to employment, except such employers engaged in the
4042	4042	construction industry shall pay a rate equal to 6%.
4043	4043	(b) (1) An employer who was not doing business in Kansas prior to
4044	4044	July 1, 2014, shall be eligible for either the new employer rate under
4045	4045	subsection (a)(1)(B)(i)(a) or the rate associated with the reserve ratio such
4046	4046	employer experienced in the state which such employer was formerly
4047	4047	located, but in no event less than 1% if such:
4048	4048	(A) Employer has been in operation in the other state or states for at
4049	4049	least the three years immediately preceding the date such employer
4050	4050	becomes a liable employer in Kansas;
4051	4051	(B) employer provides the authenticated account history from
4052	4052	information accumulated from operations of such employer in the other
4053	4053	state or all the other states necessary to compute a current Kansas rate; and
4054	4054	(C) employer's business operations established in Kansas are of the
4055	4055	same nature, as defined by the North American industrial classification
4056	4056	system, as conducted by such employer in the other state or states.
4057	4057	(2) The election authorized in subsection (a)(1)(B)(i)(b) of this
4058	4058	section must be made in writing within 30 days after notice of Kansas
4059	4059	liability. A rate in accordance with subsection (a)(1)(B)(i)(a) will be
4060	4060	assigned unless a timely election has been made.
4061	4061	(3) If the election is made timely, the employer's account will receive
4062	4062	the rate elected for the remainder of that rate year. The rate assigned for
4063	4063	the next and subsequent years will be determined by the condition of the
4064	4064	account on the computation date.
4065	4065	(ii) For purposes of this subsection (a), employers shall be classified
4066	4066	by industrial activity in accordance with standard procedures as set forth in
4067	4067	rules and regulations adopted by the secretary. Employers engaged in more
4068	4068	than one type of industrial activity shall be classified by principal activity.
4069	4069	All rates assigned will remain in effect for a complete calendar year. If the
4070	4070	sale or acquisition of a new establishment would require reclassification of
4071	4071	the employer to a different industry sector, the employer would be
4072	4072	promptly notified, and the contribution rate applicable to the new industry
4073	4073	sector would become effective the following January 1.
4074	4074	(C) "Computation date" means June 30 of each calendar year with
4075	4075	respect to rates of contribution applicable to the calendar year beginning
4076	4076	with the following January 1. In arriving at contribution rates for each
4077	4077	calendar year, contributions paid on or before July 31 following the
4078	4078	computation date for employment occurring on or prior to the computation
4079	4079	1
4080	4080	2
4081	4081	3
4082	4082	4
4083	4083	5
4084	4084	6
4085	4085	7
4086	4086	8
4087	4087	9
4088	4088	10
4089	4089	11
4090	4090	12
4091	4091	13
4092	4092	14
4093	4093	15
4094	4094	16
4095	4095	17
4096	4096	18
4097	4097	19
4098	4098	20
4099	4099	21
4100	4100	22
4101	4101	23
4102	4102	24
4103	4103	25
4104	4104	26
4105	4105	27
4106	4106	28
4107	4107	29
4108	4108	30
4109	4109	31
4110	4110	32
4111	4111	33
4112	4112	34
4113	4113	35
4114	4114	36
4115	4115	37
4116	4116	38
4117	4117	39
4118	4118	40
4119	4119	41
4120	4120	42
4121	4121	43 SB 478 49
4122	4122	date shall be considered for each contributing employer who has been
4123	4123	subject to this act for a sufficient period of time to have such employer's
4124	4124	rate computed under this subsection (a).
4125	4125	(2) Eligible employers. (A) A reserve ratio shall be computed for each
4126	4126	eligible employer by the following method: Total benefits charged to the
4127	4127	employer's account for all past years shall be deducted from all
4128	4128	contributions paid by such employer for all such years. The balance,
4129	4129	positive or negative, shall be divided by the employer's average annual
4130	4130	payroll, and the result shall constitute the employer reserve ratio.
4131	4131	(B) Negative account balance employers, as defined in subsection (d),
4132	4132	shall pay contributions at the rate referenced in subsection (a)(4)(B).
4133	4133	(C) Eligible employers, other than negative account balance
4134	4134	employers, who do not meet the average annual payroll requirements as
4135	4135	stated in K.S.A. 44-703(a)(2), and amendments thereto, will be issued the
4136	4136	maximum rate indicated by the maximum rate group of standard rate
4137	4137	schedule—standard schedule 7 in subsection (a)(4)(B)(ii) until such
4138	4138	employer establishes a new period of 24 consecutive calendar months
4139	4139	immediately preceding the computation date throughout which benefits
4140	4140	could have been charged against such employer's account by resuming the
4141	4141	payment of wages. Contribution rates effective for each calendar year
4142	4142	thereafter shall be determined as prescribed below.
4143	4143	(D) If the amounts collected from negative account balance
4144	4144	employers and paid into the employment security interest assessment fund
4145	4145	for the purpose of paying interest due and owing on funds received from
4146	4146	the federal unemployment account under title XII of the social security act
4147	4147	are in excess of the amounts needed to pay interest due, the amounts in
4148	4148	excess shall remain in the employment security interest assessment fund to
4149	4149	be used to pay interest in future years. Whenever the secretary certifies all
4150	4150	interest payments have been paid, any excess funds remaining in the
4151	4151	employment security interest assessment fund shall be transferred to the
4152	4152	employment security trust fund for the purpose of paying any remaining
4153	4153	principal amount due for advances described in this section. In the event
4154	4154	that the amount transferred from the employment security interest
4155	4155	assessment fund exceeds such remaining amount of principal due, the
4156	4156	balance shall be used for the purposes of the employment security trust
4157	4157	fund.
4158	4158	(3) Entering and expanding employer. (A) The secretary, as a method
4159	4159	of providing for a reduced rate of contributions to an employer shall verify
4160	4160	the qualifications in this statute that bear a direct relation to unemployment
4161	4161	risk for that employer.
4162	4162	(B) If, as of the computation date, an eligible, positive balance
4163	4163	employer's reserve ratio is significantly affected due to an increase in the
4164	4164	employer's taxable payroll of at least 100% and such increase is
4165	4165	1
4166	4166	2
4167	4167	3
4168	4168	4
4169	4169	5
4170	4170	6
4171	4171	7
4172	4172	8
4173	4173	9
4174	4174	10
4175	4175	11
4176	4176	12
4177	4177	13
4178	4178	14
4179	4179	15
4180	4180	16
4181	4181	17
4182	4182	18
4183	4183	19
4184	4184	20
4185	4185	21
4186	4186	22
4187	4187	23
4188	4188	24
4189	4189	25
4190	4190	26
4191	4191	27
4192	4192	28
4193	4193	29
4194	4194	30
4195	4195	31
4196	4196	32
4197	4197	33
4198	4198	34
4199	4199	35
4200	4200	36
4201	4201	37
4202	4202	38
4203	4203	39
4204	4204	40
4205	4205	41
4206	4206	42
4207	4207	43 SB 478 50
4208	4208	attributable to a growth in employment, and not to a change in the taxable
4209	4209	wage base from the previous year, the secretary shall assign a reduced rate
4210	4210	of contributions for a period of three years.
4211	4211	(i) Such reduced rate of contributions shall be the new employer rate
4212	4212	described in subsection (a)(1)(B)(i)(a), or a rate based on the employer's
4213	4213	demonstrated risk as reflected in the employer's reserve fund ratio history.
4214	4214	(ii) To be eligible for such reduced rate, the employer must maintain a
4215	4215	positive account balance throughout the reduced-rate period and must have
4216	4216	an increase in account balance for each year.
4217	4217	(4) (A) For each rate year, the contribution schedule in effect shall be
4218	4218	determined by the applicable fund control table and rate schedule table of
4219	4219	subsection (a)(4)(B) (a)(4)(C).
4220	4220	(B) The secretary shall prepare contribution rate tables showing the
4221	4221	calculated maximum annual cost to contributing rated employers per
4222	4222	employee for the previous, current and ensuing rate year. Such
4223	4223	contribution rate tables shall be published each calendar year, no less
4224	4224	than 30 days prior to the end of such calendar year, on a publicly
4225	4225	accessible website maintained by the secretary.
4226	4226	(C) Effective rates. (i) Employer contribution rates to be effective for
4227	4227	each calendar year shall be determined by the applicable rate schedule in
4228	4228	clause (ii) and the fund control table for the rate year as specified
4229	4229	contained in this clause. The average high cost multiple of the trust fund as
4230	4230	of the computation date shall determine the contribution schedule in effect
4231	4231	for the next rate year. For purposes of subsection (a)(4)(B)(i) (a)(4)(C)(i),
4232	4232	the average high cost multiple is the reserve fund ratio divided by the
4233	4233	average high benefit cost rate. The average high benefit cost rate shall be
4234	4234	determined by averaging the three highest benefit cost rates over the last
4235	4235	20 years from the preceding fiscal year which ended June 30. The high
4236	4236	benefit cost rate is defined by dividing total benefits paid in the fiscal year
4237	4237	by total payrolls for covered employers in the fiscal year. The reserve fund
4238	4238	ratio shall be determined by dividing total assets in the employment
4239	4239	security fund provided for in K.S.A. 44-712(a), and amendments thereto,
4240	4240	excluding all moneys credited to the account of this state pursuant to
4241	4241	section 903 of the federal social security act, as amended, that have been
4242	4242	appropriated by the legislature, whether or not withdrawn from the trust
4243	4243	fund, and excluding contributions not yet paid on July 31, by total payrolls
4244	4244	for contributing employers for the preceding fiscal year that ended on June
4245	4245	30.
4246	4246	Fund Control Table A
4247	4247	For Rate Years 2016-2021
4248	4248	Lower AHCM Upper AHCM Solvency Adjustment
4249	4249	Threshold Threshold to Rate per
4250	4250	Standard Rate Schedule
4251	4251	1
4252	4252	2
4253	4253	3
4254	4254	4
4255	4255	5
4256	4256	6
4257	4257	7
4258	4258	8
4259	4259	9
4260	4260	10
4261	4261	11
4262	4262	12
4263	4263	13
4264	4264	14
4265	4265	15
4266	4266	16
4267	4267	17
4268	4268	18
4269	4269	19
4270	4270	20
4271	4271	21
4272	4272	22
4273	4273	23
4274	4274	24
4275	4275	25
4276	4276	26
4277	4277	27
4278	4278	28
4279	4279	29
4280	4280	30
4281	4281	31
4282	4282	32
4283	4283	33
4284	4284	34
4285	4285	35
4286	4286	36
4287	4287	37
4288	4288	38
4289	4289	39
4290	4290	40
4291	4291	41
4292	4292	42
4293	4293	43 SB 478 51
4294	4294	-1,000.00000 0.19999 1.60%
4295	4295	0.20000 0.44999 1.40%
4296	4296	0.45000 0.59999 1.20%
4297	4297	0.60000 0.74999 1.00%
4298	4298	0.75000 1.14999 0.00%
4299	4299	1.15000 1,000.00000 -0.50%
4300	4300	Fund Control Table B A
4301	4301	For Contributing Employers with a POSITIVE Account Balance
4302	4302	For Rate Year 2022 2025 and Ensuing Calendar Years
4303	4303	Proportional
4304	4304	KS SUTA Lower Upper Solvency/Credit Solvency/Credit Solvency/Credit
4305	4305	Tax Rate AHCM AHCM Adjustment toAdjustment as a Adjustment as a
4306	4306	SchedulesThresholdThresholdMaximum Rate Group Total % to
4307	4307	Standard Rate Multiplier to Employer's
4308	4308	Standard, Earned Standard, Earned
4309	4309	Rate Group Rate Group
4310	4310	1-1,000.00000-0.000012.00%1.50%0.05263%0.05357%26.32%
4311	4311	20.000000.249991.80%1.35%0.04737%0.04821%23.68%
4312	4312	Solvency30.250000.449991.60%1.20%0.04211%0.04286%21.05%
4313	4313	Schedules40.450000.599991.40%1.05%0.03684%0.03750%18.42%
4314	4314	(1-6)50.600000.699991.20%0.90%0.03158%0.03214%15.79%
4315	4315	60.700000.749991.00%0.75%0.02632%0.02679%13.16%
4316	4316	Standard
4317	4317	Schedule70.750001.24999 0.00% 0.00000% 0.00%
4318	4318	(7)
4319	4319	81.250001.29999-1.00%-0.75%-0.02632%-0.02679%-13.16%
4320	4320	Credit 91.300001.39999-1.20%-0.90%-0.03158%-0.03214%-15.79%
4321	4321	Schedules101.400001.54999-1.40%-1.05%-0.03684%-0.03750%-18.42%
4322	4322	(8-13)111.550001.74999-1.60%-1.20%-0.04211%-0.04286%-21.05%
4323	4323	121.750001.99999-1.80%-1.35%-0.04737%-0.04821%-23.68%
4324	4324	132.000001,000.00000-2.00%-1.50%-0.05263%-0.05357%-26.32%
4325	4325	Fund Control Table B
4326	4326	For Contributing Employers with a NEGATIVE Account Balance
4327	4327	For Rate Year 2025 and Ensuing Calendar Years
4328	4328	Proportional
4329	4329	KS SUTALower Upper Solvency/Credit Solvency/Credit
4330	4330	Tax Rate AHCM AHCM Adjustment Adjustment
4331	4331	SchedulesThreshold Threshold
4332	4332	1-1,000.00000-0.000010.00% 0.00000%
4333	4333	20.000000.249990.00% 0.00000%
4334	4334	Solvency30.250000.449990.00% 0.00000%
4335	4335	Schedules40.450000.599990.00% 0.00000%
4336	4336	(1-6)50.600000.699990.00% 0.00000%
4337	4337	60.700000.749990.00% 0.00000%
4338	4338	Standard
4339	4339	1
4340	4340	2
4341	4341	3
4342	4342	4
4343	4343	5
4344	4344	6
4345	4345	7
4346	4346	8
4347	4347	9
4348	4348	10
4349	4349	11
4350	4350	12
4351	4351	13
4352	4352	14
4353	4353	15
4354	4354	16
4355	4355	17
4356	4356	18
4357	4357	19
4358	4358	20
4359	4359	21
4360	4360	22
4361	4361	23
4362	4362	24
4363	4363	25
4364	4364	26
4365	4365	27
4366	4366	28
4367	4367	29
4368	4368	30
4369	4369	31
4370	4370	32
4371	4371	33
4372	4372	34
4373	4373	35
4374	4374	36
4375	4375	37
4376	4376	38
4377	4377	39
4378	4378	40
4379	4379	41
4380	4380	42
4381	4381	43
4382	4382	44
4383	4383	45
4384	4384	46 SB 478 52
4385	4385	Schedule70.750001.249990.00% 0.00000%
4386	4386	(7)
4387	4387	81.250001.299990.00% 0.00000%
4388	4388	Credit 91.300001.399990.00% 0.00000%
4389	4389	Schedules101.400001.549990.00% 0.00000%
4390	4390	(8-13)111.550001.749990.00% 0.00000%
4391	4391	121.750001.999990.00% 0.00000%
4392	4392	132.000001,000.000000.00% 0.00000%
4393	4393	(ii) (a) Eligible employers shall be classified by rate group according
4394	4394	to the standard rate schedule - standard rate schedule 7 in this section
4395	4395	clause, for that rate year. Except as provided in subclause (b), for rate
4396	4396	years 2016 through 2021, the rate pursuant to the standard rate schedule as
4397	4397	adjusted by fund control table A shall apply. Except as provided in
4398	4398	subclause (b), For rate year 2022 2025 and ensuing calendar years, the rate
4399	4399	pursuant to standard rate schedule 7, solvency schedules 1 through 6 or
4400	4400	credit schedules 8 through 13 shall apply to contributing employers with
4401	4401	a:
4402	4402	(a) Positive account balance, as provided by fund control table A;
4403	4403	and
4404	4404	(b) negative account balance, as provided by fund control table B.
4405	4405	(b) (1) In the event the full transfer of $250,000,000 is not made as
4406	4406	provided in K.S.A. 2022 Supp. 75-5745, and amendments thereto, to the
4407	4407	employment security fund on or before July 15, 2021, all contributing
4408	4408	employers shall pay the rate as set forth in standard rate schedule -
4409	4409	standard rate schedule 7 for the 2022 calendar year.
4410	4410	(2) In the event the second transfer of up to $250,000,000 is not made
4411	4411	as provided in K.S.A. 2022 Supp. 75-5745, and amendments thereto, to the
4412	4412	employment security fund on or before July 15, 2022, all contributing
4413	4413	employers shall pay the rate as set forth in standard rate schedules -
4414	4414	standard rate schedule 7 for the 2023 calendar year, unless it is determined
4415	4415	by actual calculation pursuant to fund control table B that credit rate
4416	4416	schedules (8-13) would apply based on the health of the unemployment
4417	4417	insurance trust fund.
4418	4418	STANDARD RATE SCHEDULE -
4419	4419	STANDARD RATE SCHEDULE 7
4420	4420	Rate Lower Reserve Upper Reserve Standard
4421	4421	Group Ratio Limit Ratio Limit Rate
4422	4422	10 100.000 1,000,000.000 0.00%
4423	4423	1 18.590 1,000,000.00099.9990.20% 0.10%
4424	4424	2 17.875 18.589 0.40%0.20%
4425	4425	3 17.160 17.874 0.60%0.30%
4426	4426	4 16.445 17.159 0.80%0.40%
4427	4427	5 15.730 16.444 1.00%0.50%
4428	4428	1
4429	4429	2
4430	4430	3
4431	4431	4
4432	4432	5
4433	4433	6
4434	4434	7
4435	4435	8
4436	4436	9
4437	4437	10
4438	4438	11
4439	4439	12
4440	4440	13
4441	4441	14
4442	4442	15
4443	4443	16
4444	4444	17
4445	4445	18
4446	4446	19
4447	4447	20
4448	4448	21
4449	4449	22
4450	4450	23
4451	4451	24
4452	4452	25
4453	4453	26
4454	4454	27
4455	4455	28
4456	4456	29
4457	4457	30
4458	4458	31
4459	4459	32
4460	4460	33
4461	4461	34
4462	4462	35
4463	4463	36
4464	4464	37
4465	4465	38
4466	4466	39
4467	4467	40
4468	4468	41
4469	4469	42
4470	4470	43 SB 478 53
4471	4471	6 15.015 15.729 1.20%0.60%
4472	4472	7 14.300 15.014 1.40%0.70%
4473	4473	8 13.585 14.299 1.60%0.80%
4474	4474	9 12.870 13.584 1.80%0.90%
4475	4475	10 12.155 12.869 2.00%1.00%
4476	4476	11 11.440 12.154 2.20%1.10%
4477	4477	12 10.725 11.439 2.40%1.20%
4478	4478	13 10.010 10.724 2.60%1.30%
4479	4479	14 9.295 10.009 2.80%1.40%
4480	4480	15 8.580 9.294 3.00%1.50%
4481	4481	16 7.865 8.579 3.20%1.60%
4482	4482	17 7.150 7.864 3.40%1.70%
4483	4483	18 6.435 7.149 3.60%1.80%
4484	4484	19 5.720 6.434 3.80%1.90%
4485	4485	20 5.005 5.719 4.00% 2.00%
4486	4486	21 4.290 5.004 4.20%2.10%
4487	4487	22 3.575 4.289 4.40%2.20%
4488	4488	23 2.860 3.574 4.60%2.30%
4489	4489	24 2.145 2.859 4.80%2.40%
4490	4490	25 1.430 2.144 5.00%2.50%
4491	4491	26 0.715 1.429 5.20%2.60%
4492	4492	27 0.000 0.714 5.40%2.70%
4493	4493	N1 -0.714 -0.001 5.60%
4494	4494	N2 -1.429 -0.715 5.80%
4495	4495	N3 -2.144 -1.430 6.00%
4496	4496	N4 -2.859 -2.145 6.20%
4497	4497	N5 -3.574 -2.860 6.40%
4498	4498	N6 -4.289 -3.575 6.60%
4499	4499	N7 -5.004 -4.290 6.80%
4500	4500	N8 -5.719 -5.005 7.00%
4501	4501	N9 -6.434 -5.720 7.20%
4502	4502	N10 -7.149 -6.435 7.40%
4503	4503	N11 -1,000,000.000 -7.150 7.60%
4504	4504	SOLVENCY RATE SCHEDULES (1-6)
4505	4505	Rate
4506	4506	Group1 2 3 4 5 6
4507	4507	100.00% 0.00% 0.00% 0.00% 0.00% 0.00%
4508	4508	10.25% 0.25% 0.24% 0.24% 0.23% 0.23%
4509	4509	0.21% 0.20% 0.19% 0.18% 0.16% 0.15%
4510	4510	20.51% 0.49% 0.48% 0.47% 0.46% 0.45%
4511	4511	0.36% 0.34% 0.33% 0.31% 0.30% 0.28%
4512	4512	30.76% 0.74% 0.73% 0.71% 0.69% 0.68%
4513	4513	0.51% 0.49% 0.47% 0.45% 0.43% 0.41%
4514	4514	41.01% 0.99% 0.97% 0.95% 0.93% 0.91%
4515	4515	1
4516	4516	2
4517	4517	3
4518	4518	4
4519	4519	5
4520	4520	6
4521	4521	7
4522	4522	8
4523	4523	9
4524	4524	10
4525	4525	11
4526	4526	12
4527	4527	13
4528	4528	14
4529	4529	15
4530	4530	16
4531	4531	17
4532	4532	18
4533	4533	19
4534	4534	20
4535	4535	21
4536	4536	22
4537	4537	23
4538	4538	24
4539	4539	25
4540	4540	26
4541	4541	27
4542	4542	28
4543	4543	29
4544	4544	30
4545	4545	31
4546	4546	32
4547	4547	33
4548	4548	34
4549	4549	35
4550	4550	36
4551	4551	37
4552	4552	38
4553	4553	39
4554	4554	40
4555	4555	41
4556	4556	42
4557	4557	43
4558	4558	44 SB 478 54
4559	4559	0.67% 0.64% 0.61% 0.59% 0.56% 0.53%
4560	4560	51.26% 1.24% 1.21% 1.18% 1.16% 1.13%
4561	4561	0.82% 0.79% 0.76% 0.73% 0.69% 0.66%
4562	4562	61.52% 1.48% 1.45% 1.42% 1.39% 1.36%
4563	4563	0.98% 0.94% 0.90% 0.86% 0.83% 0.79%
4564	4564	71.77% 1.73% 1.69% 1.66% 1.62% 1.58%
4565	4565	1.13% 1.09% 1.04% 1.00% 0.96% 0.91%
4566	4566	82.02% 1.98% 1.94% 1.89% 1.85% 1.81%
4567	4567	1.28% 1.23% 1.19% 1.14% 1.09% 1.04%
4568	4568	92.27% 2.23% 2.18% 2.13% 2.08% 2.04%
4569	4569	1.44% 1.38% 1.33% 1.28% 1.22% 1.17%
4570	4570	102.53% 2.47% 2.42% 2.37% 2.32% 2.26%
4571	4571	1.59% 1.53% 1.47% 1.41% 1.35% 1.29%
4572	4572	112.78% 2.72% 2.66% 2.61% 2.55% 2.49%
4573	4573	1.74% 1.68% 1.61% 1.55% 1.49% 1.42%
4574	4574	123.03% 2.97% 2.91% 2.84% 2.78% 2.72 %
4575	4575	1.90% 1.83% 1.76% 1.69% 1.62% 1.55%
4576	4576	133.28% 3.22% 3.15% 3.08% 3.01% 2.94%
4577	4577	2.05% 1.98% 1.90% 1.83% 1.75% 1.68%
4578	4578	143.54% 3.46% 3.39% 3.32% 3.24% 3.17%
4579	4579	2.20% 2.12% 2.04% 1.96% 1.88% 1.80%
4580	4580	153.79% 3.71% 3.63% 3.55% 3.47% 3.39%
4581	4581	2.36% 2.27% 2.19% 2.10% 2.01% 1.93%
4582	4582	164.04% 3.96% 3.87% 3.79% 3.71% 3.62%
4583	4583	2.51% 2.42% 2.33% 2.24% 2.15% 2.06%
4584	4584	174.29% 4.21% 4.12% 4.03% 3.94% 3.85%
4585	4585	2.66% 2.57% 2.47% 2.38% 2.28% 2.18%
4586	4586	184.55% 4.45% 4.36% 4.26% 4.17% 4.07%
4587	4587	2.82% 2.72% 2.61% 2.51% 2.41% 2.31%
4588	4588	194.80% 4.70% 4.60% 4.50% 4.40% 4.30%
4589	4589	2.97% 2.86% 2.76% 2.65% 2.54% 2.44%
4590	4590	205.05% 4.95% 4.84% 4.74% 4.63% 4.53%
4591	4591	3.13% 3.01% 2.90% 2.79% 2.68% 2.56%
4592	4592	215.31% 5.19% 5.08% 4.97% 4.86% 4.75%
4593	4593	3.28% 3.16% 3.04% 2.93% 2.81% 2.69%
4594	4594	225.56% 5.44% 5.33% 5.21% 5.09% 4.98%
4595	4595	3.43% 3.31% 3.19% 3.06% 2.94% 2.82%
4596	4596	235.81% 5.69% 5.57% 5.45% 5.33% 5.21%
4597	4597	3.59% 3.46% 3.33% 3.20% 3.07% 2.94%
4598	4598	246.06% 5.94% 5.81% 5.68% 5.56% 5.43%
4599	4599	3.74% 3.61% 3.47% 3.34% 3.20% 3.07%
4600	4600	256.32% 6.18% 6.05% 5.92% 5.79% 5.66%
4601	4601	3.89% 3.75% 3.61% 3.48% 3.34% 3.20%
4602	4602	1
4603	4603	2
4604	4604	3
4605	4605	4
4606	4606	5
4607	4607	6
4608	4608	7
4609	4609	8
4610	4610	9
4611	4611	10
4612	4612	11
4613	4613	12
4614	4614	13
4615	4615	14
4616	4616	15
4617	4617	16
4618	4618	17
4619	4619	18
4620	4620	19
4621	4621	20
4622	4622	21
4623	4623	22
4624	4624	23
4625	4625	24
4626	4626	25
4627	4627	26
4628	4628	27
4629	4629	28
4630	4630	29
4631	4631	30
4632	4632	31
4633	4633	32
4634	4634	33
4635	4635	34
4636	4636	35
4637	4637	36
4638	4638	37
4639	4639	38
4640	4640	39
4641	4641	40
4642	4642	41
4643	4643	42
4644	4644	43 SB 478 55
4645	4645	266.57% 6.43% 6.29% 6.16% 6.02% 5.88%
4646	4646	4.05% 3.90% 3.76% 3.61% 3.47% 3.32%
4647	4647	276.82% 6.68% 6.54% 6.39% 6.25% 6.11%
4648	4648	4.20% 4.05% 3.90% 3.75% 3.60% 3.45%
4649	4649	N17.07% 6.93% 6.78% 6.63% 6.48% 6.34%
4650	4650	5.60% 5.60% 5.60% 5.60% 5.60% 5.60%
4651	4651	N27.33% 7.17% 7.02% 6.87% 6.72 % 6.56%
4652	4652	5.80% 5.80% 5.80% 5.80% 5.80% 5.80%
4653	4653	N37.58% 7.42% 7.26% 7.11% 6.95% 6.79%
4654	4654	6.00% 6.00% 6.00% 6.00% 6.00% 6.00%
4655	4655	N47.83% 7.67% 7.51% 7.34% 7.18% 7.02%
4656	4656	6.20% 6.20% 6.20% 6.20% 6.20% 6.20%
4657	4657	N58.08% 7.92% 7.75% 7.58% 7.41% 7.24%
4658	4658	6.40% 6.40% 6.40% 6.40% 6.40% 6.40%
4659	4659	N68.34% 8.16% 7.99% 7.82% 7.64% 7.47%
4660	4660	6.60% 6.60% 6.60% 6.60% 6.60% 6.60%
4661	4661	N78.59% 8.41% 8.23% 8.05% 7.87% 7.69%
4662	4662	6.80% 6.80% 6.80% 6.80% 6.80% 6.80%
4663	4663	N88.84% 8.66% 8.47% 8.29% 8.11% 7.92%
4664	4664	7.00% 7.00%7.00% 7.00% 7.00% 7.00%
4665	4665	N99.09% 8.91% 8.72% 8.53% 8.34% 8.15%
4666	4666	7.20% 7.20% 7.20% 7.20% 7.20% 7.20%
4667	4667	N109.35% 9.15% 8.96% 8.76% 8.57% 8.37%
4668	4668	7.40% 7.40% 7.40% 7.40% 7.40% 7.40%
4669	4669	N119.60% 9.40% 9.20% 9.00% 8.80% 8.60%
4670	4670	7.60% 7.60% 7.60% 7.60% 7.60% 7.60%
4671	4671	CREDIT RATE SCHEDULES (8-13)
4672	4672	Rate
4673	4673	Group8 9 10 11 12 13
4674	4674	100.00% 0.00% 0.00% 0.00% 0.00% 0.00%
4675	4675	10.17% 0.17% 0.16% 0.16% 0.15% 0.15%
4676	4676	0.05% 0.04% 0.03% 0.01% 0.00% 0.00%
4677	4677	20.35% 0.34% 0.33% 0.32% 0.31% 0.29%
4678	4678	0.12% 0.10% 0.09% 0.07% 0.06% 0.04%
4679	4679	30.52% 0.51% 0.49% 0.47% 0.46% 0.44
4680	4680	0.19% 0.17% 0.15% 0.13% 0.11% 0.09%
4681	4681	40.69% 0.67% 0.65% 0.63% 0.61% 0.59%
4682	4682	0.27% 0.24% 0.21% 0.19% 0.16% 0.13%
4683	4683	50.87% 0.84% 0.82% 0.79% 0.76% 0.74%
4684	4684	0.34% 0.31% 0.28% 0.24% 0.21% 0.18%
4685	4685	61.04% 1.01% 0.98% 0.95% 0.92% 0.88%
4686	4686	0.41% 0.38% 0.34% 0.30% 0.26% 0.23%
4687	4687	71.22% 1.18% 1.14% 1.11% 1.07% 1.03%
4688	4688	0.49% 0.44% 0.40% 0.36% 0.31% 0.27%
4689	4689	1
4690	4690	2
4691	4691	3
4692	4692	4
4693	4693	5
4694	4694	6
4695	4695	7
4696	4696	8
4697	4697	9
4698	4698	10
4699	4699	11
4700	4700	12
4701	4701	13
4702	4702	14
4703	4703	15
4704	4704	16
4705	4705	17
4706	4706	18
4707	4707	19
4708	4708	20
4709	4709	21
4710	4710	22
4711	4711	23
4712	4712	24
4713	4713	25
4714	4714	26
4715	4715	27
4716	4716	28
4717	4717	29
4718	4718	30
4719	4719	31
4720	4720	32
4721	4721	33
4722	4722	34
4723	4723	35
4724	4724	36
4725	4725	37
4726	4726	38
4727	4727	39
4728	4728	40
4729	4729	41
4730	4730	42
4731	4731	43
4732	4732	44 SB 478 56
4733	4733	81.39% 1.35% 1.31% 1.26% 1.22% 1.18%
4734	4734	0.56% 0.51% 0.46% 0.41% 0.37% 0.32%
4735	4735	91.56% 1.52% 1.47% 1.42% 1.37% 1.33%
4736	4736	0.63% 0.58% 0.53% 0.47% 0.42% 0.36%
4737	4737	101.74% 1.68% 1.63% 1.58% 1.53% 1.47%
4738	4738	0.71% 0.65% 0.59% 0.53% 0.47% 0.41%
4739	4739	111.91% 1.85% 1.79% 1.74% 1.68% 1.62%
4740	4740	0.78% 0.71% 0.65% 0.59% 0.52% 0.46%
4741	4741	122.08% 2.02% 1.96% 1.89% 1.83% 1.77%
4742	4742	0.85% 0.78% 0.71% 0.64% 0.57% 0.50%
4743	4743	132.26% 2.19% 2.12% 2.05% 1.98% 1.92%
4744	4744	0.93% 0.85% 0.78% 0.70% 0.63% 0.55%
4745	4745	142.43% 2.36% 2.28% 2.21% 2.14% 2.06%
4746	4746	1.00% 0.92% 0.84% 0.76% 0.68% 0.60%
4747	4747	152.61% 2.53% 2.45% 2.37% 2.29% 2.21%
4748	4748	1.07% 0.99% 0.90% 0.81% 0.73% 0.64%
4749	4749	162.78% 2.69% 2.61% 2.53% 2.44% 2.36%
4750	4750	1.14% 1.05% 0.96% 0.87% 0.78% 0.69%
4751	4751	172.95% 2.86% 2.77% 2.68% 2.59% 2.51%
4752	4752	1.22% 1.12% 1.03% 0.93% 0.83% 0.74%
4753	4753	183.13% 3.03% 2.94% 2.84% 2.75% 2.65%
4754	4754	1.29% 1.19% 1.09% 0.99% 0.88% 0.78%
4755	4755	193.30% 3.20% 3.10% 3.00% 2.90% 2.80%
4756	4756	1.36% 1.26% 1.15% 1.04% 0.94% 0.83%
4757	4757	203.47% 3.37% 3.26% 3.16% 3.05% 2.95%
4758	4758	1.44% 1.33% 1.21% 1.10% 0.99% 0.88%
4759	4759	213.65% 3.54% 3.43% 3.32% 3.21% 3.09%
4760	4760	1.51% 1.39% 1.28% 1.16% 1.04% 0.92%
4761	4761	223.82% 3.71% 3.59% 3.47% 3.36% 3.24%
4762	4762	1.58% 1.46% 1.34% 1.21% 1.09% 0.97%
4763	4763	233.99% 3.87% 3.75% 3.63% 3.51% 3.39%
4764	4764	1.65% 1.53% 1.40% 1.27% 1.14% 1.01%
4765	4765	244.17% 4.04% 3.92% 3.79% 3.66% 3.54%
4766	4766	1.73% 1.60% 1.46% 1.33% 1.19% 1.06%
4767	4767	254.34% 4.21% 4.08% 3.95% 3.82% 3.68%
4768	4768	1.80% 1.66% 1.53% 1.39% 1.25% 1.11%
4769	4769	264.52% 4.38% 4.24% 4.11% 3.97% 3.83%
4770	4770	1.88% 1.73% 1.59% 1.44% 1.30% 1.15%
4771	4771	274.69% 4.55% 4.41% 4.26% 4.12% 3.98%
4772	4772	1.95% 1.80% 1.65% 1.50% 1.35% 1.20%
4773	4773	N14.86% 4.72% 4.57% 4.42% 4.27% 4.13%
4774	4774	5.60% 5.60% 5.60% 5.60% 5.60% 5.60%
4775	4775	N25.04% 4.88% 4.73% 4.58% 4.43% 4.27%
4776	4776	1
4777	4777	2
4778	4778	3
4779	4779	4
4780	4780	5
4781	4781	6
4782	4782	7
4783	4783	8
4784	4784	9
4785	4785	10
4786	4786	11
4787	4787	12
4788	4788	13
4789	4789	14
4790	4790	15
4791	4791	16
4792	4792	17
4793	4793	18
4794	4794	19
4795	4795	20
4796	4796	21
4797	4797	22
4798	4798	23
4799	4799	24
4800	4800	25
4801	4801	26
4802	4802	27
4803	4803	28
4804	4804	29
4805	4805	30
4806	4806	31
4807	4807	32
4808	4808	33
4809	4809	34
4810	4810	35
4811	4811	36
4812	4812	37
4813	4813	38
4814	4814	39
4815	4815	40
4816	4816	41
4817	4817	42
4818	4818	43 SB 478 57
4819	4819	5.80% 5.80% 5.80% 5.80% 5.80% 5.80%
4820	4820	N35.21% 5.05% 4.89% 4.74% 4.58% 4.42%
4821	4821	6.00% 6.00% 6.00% 6.00% 6.00% 6.00%
4822	4822	N45.38% 5.22% 5.06% 4.89% 4.73% 4.57%
4823	4823	6.20% 6.20% 6.20% 6.20% 6.20% 6.20
4824	4824	N55.56% 5.39% 5.22% 5.05% 4.88% 4.72%
4825	4825	6.40% 6.40% 6.40% 6.40% 6.40% 6.40
4826	4826	N65.73% 5.56% 5.38% 5.21% 5.04% 4.86%
4827	4827	6.60% 6.60% 6.60% 6.60% 6.60% 6.60
4828	4828	N75.91% 5.73% 5.55% 5.37% 5.19% 5.01%
4829	4829	6.80% 6.80% 6.80% 6.80% 6.80% 6.80%
4830	4830	N86.08% 5.89% 5.71% 5.53% 5.34% 5.16%
4831	4831	7.00% 7.00% 7.00% 7.00% 7.00% 7.00%
4832	4832	N96.25% 6.06% 5.87% 5.68% 5.49% 5.31%
4833	4833	7.20% 7.20% 7.20% 7.20% 7.20% 7.20%
4834	4834	N106.43% 6.23% 6.04% 5.84% 5.65% 5.45%
4835	4835	7.40% 7.40% 7.40% 7.40% 7.40% 7.40%
4836	4836	N116.60% 6.40% 6.20% 6.00% 5.80% 5.60%
4837	4837	7.60% 7.60% 7.60% 7.60% 7.60% 7.60%
4838	4838	(b) Successor classification. (1) (A) For the purposes of this
4839	4839	subsection, whenever an employing unit, whether or not it is an
4840	4840	"employing unit" within the meaning of K.S.A. 44-703(g), and
4841	4841	amendments thereto, becomes an employer pursuant to K.S.A. 44-703(h)
4842	4842	(4), and amendments thereto, or is an employer at the time of acquisition
4843	4843	and meets the definition of a "successor employer" as defined by K.S.A.
4844	4844	44-703(dd), and amendments thereto, and thereafter transfers its trade or
4845	4845	business, or any portion thereof, to another employer and, at the time of
4846	4846	the transfer, there is substantially common ownership, management or
4847	4847	control of the two employers, then the unemployment experience
4848	4848	attributable to the transferred trade or business shall be transferred to the
4849	4849	employer to whom such business is so transferred. These experience
4850	4850	factors consist of all contributions paid, benefit experience and annual
4851	4851	payrolls of the predecessor employer. The transfer of some or all of an
4852	4852	employer's workforce to another employer shall be considered a transfer of
4853	4853	trade or business when, as the result of such transfer, the transferring
4854	4854	employer no longer performs trade or business with respect to the
4855	4855	transferred workforce, and such trade or business is performed by the
4856	4856	employer to whom the workforce is transferred.
4857	4857	(B) If, following a transfer of experience under subparagraph (A), the
4858	4858	secretary determines that a substantial purpose of the transfer or business
4859	4859	was to obtain a reduced liability for contributions, then the experience
4860	4860	rating accounts of the employers involved shall be combined into a single
4861	4861	account and a single rate assigned to such account.
4862	4862	1
4863	4863	2
4864	4864	3
4865	4865	4
4866	4866	5
4867	4867	6
4868	4868	7
4869	4869	8
4870	4870	9
4871	4871	10
4872	4872	11
4873	4873	12
4874	4874	13
4875	4875	14
4876	4876	15
4877	4877	16
4878	4878	17
4879	4879	18
4880	4880	19
4881	4881	20
4882	4882	21
4883	4883	22
4884	4884	23
4885	4885	24
4886	4886	25
4887	4887	26
4888	4888	27
4889	4889	28
4890	4890	29
4891	4891	30
4892	4892	31
4893	4893	32
4894	4894	33
4895	4895	34
4896	4896	35
4897	4897	36
4898	4898	37
4899	4899	38
4900	4900	39
4901	4901	40
4902	4902	41
4903	4903	42
4904	4904	43 SB 478 58
4905	4905	(2) A successor employer as defined by K.S.A. 44-703(h)(4) or (dd),
4906	4906	and amendments thereto, may receive the experience rating factors of the
4907	4907	predecessor employer if an application is made to the secretary or the
4908	4908	secretary's designee in writing within 120 days of the date of the transfer.
4909	4909	(3) Whenever an employing unit, whether or not it is an "employing
4910	4910	unit" within the meaning of K.S.A. 44-703(g), and amendments thereto,
4911	4911	acquires or in any manner succeeds to a percentage of an employer's
4912	4912	annual payroll which is less than 100% and intends to continue the
4913	4913	acquired percentage as a going business, the employing unit may acquire
4914	4914	the same percentage of the predecessor's experience factors if: (A) The
4915	4915	predecessor employer and successor employing unit make an application
4916	4916	in writing on the form prescribed by the secretary; (B) the application is
4917	4917	submitted within 120 days of the date of the transfer; (C) the successor
4918	4918	employing unit is or becomes an employer subject to this act immediately
4919	4919	after the transfer; (D) the percentage of the experience rating factors
4920	4920	transferred shall not be thereafter used in computing the contribution rate
4921	4921	for the predecessor employer; and (E) the secretary finds that such transfer
4922	4922	will not tend to defeat or obstruct the object and purposes of this act.
4923	4923	(4) (A) The rate of both employers in a full or partial successorship
4924	4924	under paragraph (1) shall be recalculated and made effective on the first
4925	4925	day of the next calendar quarter year following the date of transfer of trade
4926	4926	or business.
4927	4927	(B) If a successor employer is determined to be qualified under
4928	4928	paragraph (2) or (3) to receive the experience rating factors of the
4929	4929	predecessor employer, the rate assigned to the successor employer for the
4930	4930	remainder of the contributions year shall be determined by the following:
4931	4931	(i) If the acquiring employing unit was an employer subject to this act
4932	4932	prior to the date of the transfer, the rate of contribution shall be the same as
4933	4933	the contribution rate of the acquiring employer on the date of the transfer.
4934	4934	(ii) If the acquiring employing unit was not an employer subject to
4935	4935	this act prior to the date of the transfer, the successor employer shall have a
4936	4936	newly computed rate for the remainder of the contribution year which shall
4937	4937	be based on the transferred experience rating factors as they existed on the
4938	4938	most recent computation date immediately preceding the date of
4939	4939	acquisition. These experience rating factors consist of all contributions
4940	4940	paid, benefit experience and annual payrolls.
4941	4941	(5) Whenever an employing unit is not an employer at the time it
4942	4942	acquires the trade or business of an employer, the unemployment
4943	4943	experience factors of the acquired business shall not be transferred to such
4944	4944	employing unit if the secretary finds that such employing unit acquired the
4945	4945	business solely or primarily for the purpose of obtaining a lower rate of
4946	4946	contributions. Instead, such employing unit shall be assigned the
4947	4947	applicable industry rate for a "new employer" as described in subsection
4948	4948	1
4949	4949	2
4950	4950	3
4951	4951	4
4952	4952	5
4953	4953	6
4954	4954	7
4955	4955	8
4956	4956	9
4957	4957	10
4958	4958	11
4959	4959	12
4960	4960	13
4961	4961	14
4962	4962	15
4963	4963	16
4964	4964	17
4965	4965	18
4966	4966	19
4967	4967	20
4968	4968	21
4969	4969	22
4970	4970	23
4971	4971	24
4972	4972	25
4973	4973	26
4974	4974	27
4975	4975	28
4976	4976	29
4977	4977	30
4978	4978	31
4979	4979	32
4980	4980	33
4981	4981	34
4982	4982	35
4983	4983	36
4984	4984	37
4985	4985	38
4986	4986	39
4987	4987	40
4988	4988	41
4989	4989	42
4990	4990	43 SB 478 59
4991	4991	(a)(1). In determining whether the business was acquired solely or
4992	4992	primarily for the purpose of obtaining a lower rate of contributions, the
4993	4993	secretary shall use objective factors which may include the cost of
4994	4994	acquiring the business, whether the employer continued the business
4995	4995	enterprise of the acquired business, how long such business enterprise was
4996	4996	continued, or whether a substantial number of new employees were hired
4997	4997	for performance of duties unrelated to the business activity conducted
4998	4998	prior to acquisition.
4999	4999	(6) Whenever an employer's account has been terminated as provided
5000	5000	in K.S.A. 44-711(d) and (e), and amendments thereto, and the employer
5001	5001	continues with employment to liquidate the business operations, that
5002	5002	employer shall continue to be an "employer" subject to the employment
5003	5003	security law as provided in K.S.A. 44-703(h)(8), and amendments thereto.
5004	5004	The rate of contribution from the date of transfer to the end of the then
5005	5005	current calendar year shall be the same as the contribution rate prior to the
5006	5006	date of the transfer. At the completion of the then current calendar year, the
5007	5007	rate of contribution shall be that of a "new employer" as described in
5008	5008	subsection (a)(1).
5009	5009	(7) No rate computation will be permitted an employing unit
5010	5010	succeeding to the experience of another employing unit pursuant to this
5011	5011	section for any period subsequent to such succession except in accordance
5012	5012	with rules and regulations adopted by the secretary. Any such regulations
5013	5013	shall be consistent with federal requirements for additional credit
5014	5014	allowance in section 3303 of the federal internal revenue code of 1986,
5015	5015	and consistent with the provisions of this act.
5016	5016	(c) Voluntary contributions. Notwithstanding any other provision of
5017	5017	the employment security law, any employer may make voluntary payments
5018	5018	for the purpose of reducing or maintaining a reduced rate in addition to the
5019	5019	contributions required under this section. Such voluntary payments may be
5020	5020	made only during the thirty-day 90-day period immediately following the
5021	5021	date of mailing of experience rating notices for a calendar year. All such
5022	5022	voluntary contribution payments shall be paid prior to the expiration of
5023	5023	120 days after the beginning of the year for which such rates are effective.
5024	5024	The amount of voluntary contributions shall be credited to the employer's
5025	5025	account as of the next preceding computation date and the employer's rate
5026	5026	shall be computed accordingly. Under no circumstances shall voluntary
5027	5027	payments be refunded in whole or in part.
5028	5028	(d) As used in this section, "negative account balance employer"
5029	5029	means an eligible employer whose total benefits charged to such
5030	5030	employer's account for all past years have exceeded all contributions paid
5031	5031	by such employer for all such years.
5032	5032	(e) There is hereby established in the state treasury, separate and apart
5033	5033	from all public moneys or funds of this state, an employment security
5034	5034	1
5035	5035	2
5036	5036	3
5037	5037	4
5038	5038	5
5039	5039	6
5040	5040	7
5041	5041	8
5042	5042	9
5043	5043	10
5044	5044	11
5045	5045	12
5046	5046	13
5047	5047	14
5048	5048	15
5049	5049	16
5050	5050	17
5051	5051	18
5052	5052	19
5053	5053	20
5054	5054	21
5055	5055	22
5056	5056	23
5057	5057	24
5058	5058	25
5059	5059	26
5060	5060	27
5061	5061	28
5062	5062	29
5063	5063	30
5064	5064	31
5065	5065	32
5066	5066	33
5067	5067	34
5068	5068	35
5069	5069	36
5070	5070	37
5071	5071	38
5072	5072	39
5073	5073	40
5074	5074	41
5075	5075	42
5076	5076	43 SB 478 60
5077	5077	interest assessment fund, which shall be administered by the secretary as
5078	5078	provided in this act. Moneys in the employment security fund established
5079	5079	by K.S.A. 44-712, and amendments thereto, and employment security
5080	5080	interest assessment fund established by K.S.A. 44-710, and amendments
5081	5081	thereto, shall not be invested in the pooled money investment portfolio
5082	5082	established under K.S.A. 75-4234, and amendments thereto.
5083	5083	Notwithstanding the provisions of K.S.A. 44-712(a), 44-716, 44-717 and
5084	5084	75-4234, and amendments thereto, or any like provision the secretary shall
5085	5085	remit all moneys received from employers pursuant to the interest payment
5086	5086	pursuant to law, to the state treasurer in accordance with the provisions of
5087	5087	K.S.A. 75-4215, and amendments thereto. Upon receipt of each such
5088	5088	remittance, the state treasurer shall deposit the entire amount in the
5089	5089	employment security interest assessment fund. All moneys in this fund
5090	5090	which are received from employers pursuant to the interest payment
5091	5091	assessments shall be expended solely for the purposes and in the amounts
5092	5092	found by the secretary necessary to pay any principal and interest due and
5093	5093	owing the United States department of labor resulting from any
5094	5094	advancements made to the Kansas employment security fund pursuant to
5095	5095	the provisions of title XII of the social security act (42 U.S.C. §§ 1321 to
5096	5096	1324) except as may be otherwise provided under subsection (a)(2)(D).
5097	5097	Notwithstanding any provision of this section, all moneys received and
5098	5098	credited to this fund shall remain part of the employment security interest
5099	5099	assessment fund and shall be used only in accordance with the conditions
5100	5100	specified.
5101	5101	(f) The secretary of labor shall annually prepare and submit a
5102	5102	certification as to the solvency and adequacy of the amount credited to the
5103	5103	state of Kansas' account in the federal employment security trust fund to
5104	5104	the governor and the legislative coordinating council. The certification
5105	5105	shall be submitted on or before December 1 of each calendar year and
5106	5106	shall be for the 12-month period ending on June 30 of that calendar year.
5107	5107	In arriving at the certification contributions paid on or before July 31
5108	5108	following the 12-month period ending date of June 30 shall be considered.
5109	5109	(f) On July 1, 2024, the director of accounts and reports shall
5110	5110	transfer all moneys in the employment security interest assessment fund to
5111	5111	the employment security trust fund. On July 1, 2024, all liabilities of the
5112	5112	employment security interest assessment fund are hereby transferred to
5113	5113	and imposed on the employment security trust fund, and the employment
5114	5114	security interest assessment fund is hereby abolished.
5115	5115	Sec. 7. K.S.A. 44-710b is hereby amended to read as follows: 44-
5116	5116	710b. (a) By the secretary of labor. The secretary of labor shall promptly
5117	5117	notify each contributing employer of its rate of contributions, each rated
5118	5118	governmental employer of its benefit cost rate and each reimbursing
5119	5119	employer of its benefit liability as determined for any calendar year
5120	5120	1
5121	5121	2
5122	5122	3
5123	5123	4
5124	5124	5
5125	5125	6
5126	5126	7
5127	5127	8
5128	5128	9
5129	5129	10
5130	5130	11
5131	5131	12
5132	5132	13
5133	5133	14
5134	5134	15
5135	5135	16
5136	5136	17
5137	5137	18
5138	5138	19
5139	5139	20
5140	5140	21
5141	5141	22
5142	5142	23
5143	5143	24
5144	5144	25
5145	5145	26
5146	5146	27
5147	5147	28
5148	5148	29
5149	5149	30
5150	5150	31
5151	5151	32
5152	5152	33
5153	5153	34
5154	5154	35
5155	5155	36
5156	5156	37
5157	5157	38
5158	5158	39
5159	5159	40
5160	5160	41
5161	5161	42
5162	5162	43 SB 478 61
5163	5163	pursuant to K.S.A. 44-710 and 44-710a, and amendments thereto, on or
5164	5164	before November 30 of the calendar year immediately preceding the
5165	5165	calendar year in which such rate takes effect. Such determination shall
5166	5166	become conclusive and binding upon the employer unless, within 15 days
5167	5167	after the mailing of notice thereof to the employer's last known address or
5168	5168	in the absence of mailing, within 15 days after the delivery of such notice,
5169	5169	the employer files an application for review and redetermination, setting
5170	5170	forth the reasons therefor. If the secretary of labor grants such review, the
5171	5171	employer shall be promptly notified thereof and shall be granted an
5172	5172	opportunity for a fair hearing, but no employer shall have standing, in any
5173	5173	proceeding involving the employer's rate of contributions or benefit
5174	5174	liability, to contest the chargeability to the employer's account of any
5175	5175	benefits paid in accordance with a determination, redetermination or
5176	5176	decision pursuant to K.S.A. 44-710(c), and amendments thereto, except
5177	5177	upon the ground that the services on the basis of which such benefits were
5178	5178	found to be chargeable did not constitute services performed in
5179	5179	employment for the employer and only in the event that the employer was
5180	5180	not a party to such determination, redetermination or decision or to any
5181	5181	other proceedings under this act in which the character of such services
5182	5182	was determined. Any such hearing conducted pursuant to this section shall
5183	5183	be heard in the county where the contributing employer maintains its
5184	5184	principle place of business. The hearing officer shall render a decision
5185	5185	concerning all matters at issue in the hearing within 90 days.
5186	5186	(b) (1) The secretary shall, without necessity of a request by an
5187	5187	employer or a hearing, immediately and fully credit any contributing
5188	5188	employer's, governmental rated employer's or reimbursing employer's
5189	5189	account for any benefits paid upon a determination by the secretary that
5190	5190	such benefits were an improper payment or paid to any person who
5191	5191	received such benefits: (A) By fraud; or (B) in error where any conditions
5192	5192	imposed by this act for the receipt of benefits were not fulfilled or where
5193	5193	the recipient was not qualified to or disqualified from receiving such
5194	5194	benefits.
5195	5195	(2) (A) Contributing employers, rated governmental employers and
5196	5196	reimbursing employers shall be held harmless for and shall not be required
5197	5197	to reimburse the state for any benefits paid that have been identified by the
5198	5198	employer and reported to and determined by the secretary as fraudulent or
5199	5199	as an improper payment, unless the secretary determines that such benefits
5200	5200	were received properly and not: (i) By fraud; or (ii) in error where any
5201	5201	conditions imposed by this act for the receipt of benefits were not fulfilled
5202	5202	or where the recipient was not qualified to or disqualified from receiving
5203	5203	such benefits. Any such determination by the secretary shall be subject to
5204	5204	appeal as provided by the employment security law.
5205	5205	(B) Reimbursing employers shall be refunded for reimbursements
5206	5206	1
5207	5207	2
5208	5208	3
5209	5209	4
5210	5210	5
5211	5211	6
5212	5212	7
5213	5213	8
5214	5214	9
5215	5215	10
5216	5216	11
5217	5217	12
5218	5218	13
5219	5219	14
5220	5220	15
5221	5221	16
5222	5222	17
5223	5223	18
5224	5224	19
5225	5225	20
5226	5226	21
5227	5227	22
5228	5228	23
5229	5229	24
5230	5230	25
5231	5231	26
5232	5232	27
5233	5233	28
5234	5234	29
5235	5235	30
5236	5236	31
5237	5237	32
5238	5238	33
5239	5239	34
5240	5240	35
5241	5241	36
5242	5242	37
5243	5243	38
5244	5244	39
5245	5245	40
5246	5246	41
5247	5247	42
5248	5248	43 SB 478 62
5249	5249	made to the state for any claims or benefits paid on or after March 15,
5250	5250	2020, that are or have been reported to the secretary and determined by the
5251	5251	secretary as fraudulent. Amounts refunded shall become due, subject to
5252	5252	appeal as provided by the employment security law, upon a determination
5253	5253	by the secretary, as provided by subparagraph (A), that the benefits were
5254	5254	paid properly and not by fraud or in error.
5255	5255	(C) For the time period of March 15, 2020, through December 31,
5256	5256	2022, identifications of fraud reported to the secretary pursuant to
5257	5257	subparagraphs (A) and (B) shall not be subject to any time limitation for
5258	5258	disputing a claim or for appeal pursuant to K.S.A. 44-710, and
5259	5259	amendments thereto, or pursuant to any other provision of the employment
5260	5260	security law.
5261	5261	(3) The secretary shall review all reimbursing employer accounts and
5262	5262	shall apply credit for any benefits previously paid by fraud or in error, as
5263	5263	provided by paragraph (1), that have been charged against a reimbursing
5264	5264	employer's account and have not yet been recovered through normal
5265	5265	recovery efforts.
5266	5266	(c) Judicial review. Any action of the secretary upon an employer's
5267	5267	timely request for a review and redetermination of its rate of contributions
5268	5268	or benefit liability, in accordance with subsection (a), is subject to review
5269	5269	in accordance with the Kansas judicial review act. Any action for such
5270	5270	review shall be heard in a summary manner and shall be given precedence
5271	5271	over all other civil cases except cases arising under K.S.A. 44-709(i), and
5272	5272	amendments thereto, and the workmen's compensation act.
5273	5273	(d) Periodic notification of benefits charged. The secretary of labor
5274	5274	may provide by rules and regulations for periodic notification to
5275	5275	employers of benefits paid and chargeable to their accounts or of the status
5276	5276	of such accounts, and any such notification, in the absence of an
5277	5277	application for redetermination filed in such manner and within such
5278	5278	period as the secretary of labor may prescribe, shall become conclusive
5279	5279	and binding upon the employer for all purposes. Such redeterminations,
5280	5280	made after notice and opportunity for hearing, and the secretary's findings
5281	5281	of facts in connection therewith may be introduced in any subsequent
5282	5282	administrative or judicial proceedings involving the determination of the
5283	5283	rate of contributions of any employer for any calendar year and shall be
5284	5284	entitled to the same finality as is provided in this subsection with respect to
5285	5285	the findings of fact made by the secretary of labor in proceedings to
5286	5286	redetermine the contribution rate of an employer. The review or any other
5287	5287	proceedings relating thereto as provided for in this section may be heard
5288	5288	by any duly authorized employee of the secretary of labor and such action
5289	5289	shall have the same effect as if heard by the secretary.
5290	5290	(e) The secretary shall review the information reported by the United
5291	5291	States department of labor pursuant to the payment integrity information
5292	5292	1
5293	5293	2
5294	5294	3
5295	5295	4
5296	5296	5
5297	5297	6
5298	5298	7
5299	5299	8
5300	5300	9
5301	5301	10
5302	5302	11
5303	5303	12
5304	5304	13
5305	5305	14
5306	5306	15
5307	5307	16
5308	5308	17
5309	5309	18
5310	5310	19
5311	5311	20
5312	5312	21
5313	5313	22
5314	5314	23
5315	5315	24
5316	5316	25
5317	5317	26
5318	5318	27
5319	5319	28
5320	5320	29
5321	5321	30
5322	5322	31
5323	5323	32
5324	5324	33
5325	5325	34
5326	5326	35
5327	5327	36
5328	5328	37
5329	5329	38
5330	5330	39
5331	5331	40
5332	5332	41
5333	5333	42
5334	5334	43 SB 478 63
5335	5335	act of 2019, public law 116-117, and any other relevant information
5336	5336	available from the United States department of labor and any relevant
5337	5337	information held by the department of labor available to the secretary
5338	5338	regarding improper payment amounts for the state of Kansas for the period
5339	5339	beginning on March 15, 2020, through December 31, 2022.
5340	5340	(f) Any federal unemployment insurance benefit program established
5341	5341	as a result of COVID-19 or any pandemic shall not be continued after the
5342	5342	ending date of the federal program through the use of Kansas state
5343	5343	employment security fund contributions made by Kansas employers.
5344	5344	(g) The secretary shall review benefit claims at the time a claim is
5345	5345	made and as necessary to timely determine whether any claimant is
5346	5346	eligible for unemployment benefits pursuant to any federal unemployment
5347	5347	program. The secretary shall suspend state unemployment benefit
5348	5348	payments to a claimant if the secretary determines that the claimant is
5349	5349	eligible for federal unemployment benefits in an amount that is equal to or
5350	5350	greater than the amount of state benefits that the claimant is eligible for
5351	5351	under the employment security law.
5352	5352	Sec. 8. K.S.A. 44-717 is hereby amended to read as follows: 44-717.
5353	5353	(a) (1) Penalties on past-due reports, interest on past-due contributions,
5354	5354	payments in lieu of contributions, and benefit cost payments and interest
5355	5355	assessments made under K.S.A. 44-710a, and amendments thereto. Any
5356	5356	employer or any officer or agent of an employer, who fails to file any wage
5357	5357	report or contribution return by the last day of the month following the
5358	5358	close of each calendar quarter to which they are related shall pay a penalty
5359	5359	as provided by this subsection for each month or fraction of a month until
5360	5360	the report or return is received by the secretary of labor except that for
5361	5361	calendar years 2010 and 2011 an employer or any officer or agent of the
5362	5362	employer shall have up to 90 days past the due date for any of the first
5363	5363	three calendar quarters in a calendar year to pay such employer's
5364	5364	contribution without being charged any interest, however, when the 90 day
5365	5365	period has passed, the provisions of this section shall apply. The penalty
5366	5366	for each month or fraction of a month shall be an amount equal to .05% of
5367	5367	the total wages paid by the employer during the quarter, except that no
5368	5368	penalty shall be less than $25 nor more than $200 for each such report or
5369	5369	return not timely filed. Contributions, and benefit cost payments and
5370	5370	interest assessments made pursuant to K.S.A. 44-710a, and amendments
5371	5371	thereto, unpaid by the last day of the month following the last calendar
5372	5372	quarter to which they are related and payments in lieu of contributions
5373	5373	unpaid 30 days after the mailing of the statement of benefit charges, shall
5374	5374	bear interest at the rate of 1% per month or fraction of a month until
5375	5375	payment is received by the secretary of labor except that. An employing
5376	5376	unit, which is not theretofore that has not previously been subject to this
5377	5377	law and which that becomes an employer and does not refuse to make the
5378	5378	1
5379	5379	2
5380	5380	3
5381	5381	4
5382	5382	5
5383	5383	6
5384	5384	7
5385	5385	8
5386	5386	9
5387	5387	10
5388	5388	11
5389	5389	12
5390	5390	13
5391	5391	14
5392	5392	15
5393	5393	16
5394	5394	17
5395	5395	18
5396	5396	19
5397	5397	20
5398	5398	21
5399	5399	22
5400	5400	23
5401	5401	24
5402	5402	25
5403	5403	26
5404	5404	27
5405	5405	28
5406	5406	29
5407	5407	30
5408	5408	31
5409	5409	32
5410	5410	33
5411	5411	34
5412	5412	35
5413	5413	36
5414	5414	37
5415	5415	38
5416	5416	39
5417	5417	40
5418	5418	41
5419	5419	42
5420	5420	43 SB 478 64
5421	5421	reports, returns and contributions, payments in lieu of contributions and
5422	5422	benefit cost payments required under this law, shall not be liable for such
5423	5423	penalty or interest if the wage reports and contribution returns required are
5424	5424	filed and the contributions, payments in lieu of contributions or benefit
5425	5425	cost payments required are paid within 10 days following notification by
5426	5426	the secretary of labor that a determination has been made fixing its status
5427	5427	as an employer subject to this law. Upon written request and good cause
5428	5428	shown, the secretary of labor may abate any penalty or interest or portion
5429	5429	thereof provided for by this subsection. Interest amounting to less than $5
5430	5430	shall be waived by the secretary of labor and shall not be collected.
5431	5431	Penalties and interest collected pursuant to this subsection shall be paid
5432	5432	into the special employment security fund. For all purposes under this
5433	5433	section, amounts assessed as surcharges under subsection (j) or under
5434	5434	K.S.A. 44-710a, and amendments thereto, shall be considered to be
5435	5435	contributions and shall be subject to penalties and interest imposed under
5436	5436	this section and to collection in the manner provided by this section. For
5437	5437	all purposes under this section, amounts assessed under K.S.A. 44-710a,
5438	5438	and amendments thereto, shall be subject to penalties and interest imposed
5439	5439	under this section and to collection in the manner provided in this section.
5440	5440	For purposes of this subsection, a wage report, a contribution return, a
5441	5441	contribution, a payment in lieu of contribution, or a benefit cost payment
5442	5442	or an interest assessment made pursuant to K.S.A. 44-710a, and
5443	5443	amendments thereto, is deemed to be filed or paid as of the date it is
5444	5444	placed in the United States mail.
5445	5445	(2) Notices of payment and reporting delinquency to Indian tribes or
5446	5446	their tribal units shall include information that failure to make full payment
5447	5447	within the prescribed time frame:
5448	5448	(i) Will cause the Indian tribe to be liable for taxes under FUTA;
5449	5449	(ii) will cause the Indian tribe to lose the option to make payments in
5450	5450	lieu of contributions;
5451	5451	(iii) could cause the Indian tribe to be excepted from the definition of
5452	5452	"employer," as provided in paragraph (h)(3) of K.S.A. 44-703(h)(3), and
5453	5453	amendments thereto, and services in the employ of the Indian tribe, as
5454	5454	provided in paragraph (i)(3)(E) of K.S.A. 44-703(i)(3)(E), and
5455	5455	amendments thereto, to be excepted from "employment."
5456	5456	(b) Collection. (1) If, after due notice, any employer defaults in
5457	5457	payment of any penalty, contributions, payments in lieu of contributions,
5458	5458	or benefit cost payments, interest assessments made pursuant to K.S.A.
5459	5459	44-710a, and amendments thereto, or interest thereon the amount due may
5460	5460	be collected by civil action in the name of the secretary of labor and the
5461	5461	employer adjudged in default shall pay the cost of such action. Civil
5462	5462	actions brought under this section to collect such contributions, payments
5463	5463	in lieu of contributions, or benefit cost payments, interest assessments
5464	5464	1
5465	5465	2
5466	5466	3
5467	5467	4
5468	5468	5
5469	5469	6
5470	5470	7
5471	5471	8
5472	5472	9
5473	5473	10
5474	5474	11
5475	5475	12
5476	5476	13
5477	5477	14
5478	5478	15
5479	5479	16
5480	5480	17
5481	5481	18
5482	5482	19
5483	5483	20
5484	5484	21
5485	5485	22
5486	5486	23
5487	5487	24
5488	5488	25
5489	5489	26
5490	5490	27
5491	5491	28
5492	5492	29
5493	5493	30
5494	5494	31
5495	5495	32
5496	5496	33
5497	5497	34
5498	5498	35
5499	5499	36
5500	5500	37
5501	5501	38
5502	5502	39
5503	5503	40
5504	5504	41
5505	5505	42
5506	5506	43 SB 478 65
5507	5507	made pursuant to K.S.A. 44-710a, and amendments thereto, penalties, or
5508	5508	interest thereon from an employer shall be heard by the district court at the
5509	5509	earliest possible date and shall be entitled to preference upon the calendar
5510	5510	of the court over all other civil actions except petitions for judicial review
5511	5511	under this act and cases arising under the workmen's compensation act. All
5512	5512	liability determinations of contributions due, payments in lieu of
5513	5513	contributions, or benefit cost payments and interest assessments made
5514	5514	pursuant to K.S.A. 44-710a, and amendments thereto, due shall be made
5515	5515	within a period of five years from the date such contributions, payments in
5516	5516	lieu of contributions, or benefit cost payments and interest assessments
5517	5517	made pursuant to K.S.A. 44-710a, and amendments thereto, were due
5518	5518	except such determinations may be made for any time when an employer
5519	5519	has filed fraudulent reports with intent to evade liability.
5520	5520	(2) Any employing unit which that is not a resident of this state and
5521	5521	which exercises the privilege of having one or more individuals perform
5522	5522	service for it within this state and any resident employing unit which that
5523	5523	exercises that privilege and thereafter removes from leaves this state, shall
5524	5524	be deemed thereby to appoint have appointed the secretary of state as its
5525	5525	agent and attorney for the acceptance of process in any civil action under
5526	5526	this subsection. In instituting such an action against any such employing
5527	5527	unit the secretary of labor shall cause such process or notice to be filed
5528	5528	with the secretary of state and such service shall be sufficient service upon
5529	5529	such employing unit and shall be of the same force and validity as if
5530	5530	served upon it the employing unit personally within this state. The
5531	5531	secretary of labor shall send notice immediately of the service of such
5532	5532	process or notice, together with a copy thereof, by registered or certified
5533	5533	mail, return receipt requested, to such employing unit at its last-known
5534	5534	address and such return receipt, the affidavit of compliance of the secretary
5535	5535	of labor with the provisions of this section, and a copy of the notice of
5536	5536	service, shall be appended to the original of the process filed in the court in
5537	5537	which where such civil action is pending.
5538	5538	(3) The district courts of this state shall entertain hear, in the manner
5539	5539	provided in subsections (b)(1) and (b)(2), actions to collect contributions,
5540	5540	payments in lieu of contributions, interest assessments made pursuant to
5541	5541	K.S.A. 44-710a, and amendments thereto, benefit cost payments and other
5542	5542	amounts owed including interest thereon for which liability has accrued
5543	5543	under the employment security law of any other state or of the federal
5544	5544	government.
5545	5545	(c) Priorities under legal dissolutions or distributions. In the event of
5546	5546	any distribution of employer's assets pursuant to an order of any court
5547	5547	under the laws of this state, including but not limited to any probate
5548	5548	proceeding, interpleader, receivership, assignment for benefit of creditors,
5549	5549	adjudicated insolvency, composition or similar proceedings, contributions
5550	5550	1
5551	5551	2
5552	5552	3
5553	5553	4
5554	5554	5
5555	5555	6
5556	5556	7
5557	5557	8
5558	5558	9
5559	5559	10
5560	5560	11
5561	5561	12
5562	5562	13
5563	5563	14
5564	5564	15
5565	5565	16
5566	5566	17
5567	5567	18
5568	5568	19
5569	5569	20
5570	5570	21
5571	5571	22
5572	5572	23
5573	5573	24
5574	5574	25
5575	5575	26
5576	5576	27
5577	5577	28
5578	5578	29
5579	5579	30
5580	5580	31
5581	5581	32
5582	5582	33
5583	5583	34
5584	5584	35
5585	5585	36
5586	5586	37
5587	5587	38
5588	5588	39
5589	5589	40
5590	5590	41
5591	5591	42
5592	5592	43 SB 478 66
5593	5593	payments in lieu of contributions or interest assessments made under
5594	5594	K.S.A. 44-710a, and amendments thereto benefit cost payments, then or
5595	5595	thereafter due shall be paid in full from the moneys which shall first come
5596	5596	into the estate, prior to all other claims, except claims for wages of not
5597	5597	more than $250 to each claimant, earned within six months of the
5598	5598	commencement of the proceedings. In the event of an employer's
5599	5599	adjudication in bankruptcy, judicially confirmed extension proposal, or
5600	5600	composition, under the federal bankruptcy act of 1898, as amended federal
5601	5601	bankruptcy law, contributions then or thereafter due shall be entitled to
5602	5602	such priority as is provided in that act by federal bankruptcy law for taxes
5603	5603	due any state of the United States.
5604	5604	(d) Assessments. If any employer fails to file a report or return
5605	5605	required by the secretary of labor for the determination of contributions, or
5606	5606	payments in lieu of contributions, or benefit cost payments, the secretary
5607	5607	of labor may make such reports or returns or cause the same to be made,
5608	5608	on the basis of such information as the secretary may be able to obtain and
5609	5609	shall collect the contributions, payments in lieu of contributions or benefit
5610	5610	cost payments as determined together with any interest due under this act.
5611	5611	The secretary of labor shall immediately forward to the employer a copy
5612	5612	of the assessment by registered or certified mail to the employer's address
5613	5613	as it appears on the records of the agency, and. Such assessment shall be
5614	5614	final unless the employer protests such assessment and files a corrected
5615	5615	report or return for the period covered by the assessment within 15 days
5616	5616	after the mailing of the copy of assessment. Failure to receive such notice
5617	5617	shall not invalidate the assessment. Notice in writing shall be presumed to
5618	5618	have been given when deposited as certified or registered matter mail in
5619	5619	the United States mail, addressed to the person to be charged with notice at
5620	5620	such person's address as it appears on the records of the agency.
5621	5621	(e) (1) Lien. If any employer or person who is liable to pay
5622	5622	contributions, payments in lieu of contributions, or benefit cost payments
5623	5623	and interest assessments made pursuant to K.S.A. 44-710a, and
5624	5624	amendments thereto, neglects or refuses to pay the same after demand, the
5625	5625	amount, including interest and penalty, shall be a lien in favor of the state
5626	5626	of Kansas, secretary of labor, upon all property and rights to property,
5627	5627	whether real or personal, belonging to such employer or person. Such lien
5628	5628	shall not be valid as against any mortgagee, pledgee, purchaser or
5629	5629	judgment creditor until notice thereof has been filed by the secretary of
5630	5630	labor in the office of register of deeds in any county in the state of Kansas,
5631	5631	in which where such property is located, and when so filed shall be notice
5632	5632	to all persons claiming an interest in the property of the employer or
5633	5633	person against whom filed. The register of deeds shall enter such notices in
5634	5634	the financing statement record and shall also record the same in full in
5635	5635	miscellaneous record and index the same against the name of the
5636	5636	1
5637	5637	2
5638	5638	3
5639	5639	4
5640	5640	5
5641	5641	6
5642	5642	7
5643	5643	8
5644	5644	9
5645	5645	10
5646	5646	11
5647	5647	12
5648	5648	13
5649	5649	14
5650	5650	15
5651	5651	16
5652	5652	17
5653	5653	18
5654	5654	19
5655	5655	20
5656	5656	21
5657	5657	22
5658	5658	23
5659	5659	24
5660	5660	25
5661	5661	26
5662	5662	27
5663	5663	28
5664	5664	29
5665	5665	30
5666	5666	31
5667	5667	32
5668	5668	33
5669	5669	34
5670	5670	35
5671	5671	36
5672	5672	37
5673	5673	38
5674	5674	39
5675	5675	40
5676	5676	41
5677	5677	42
5678	5678	43 SB 478 67
5679	5679	delinquent employer. The register of deeds shall accept, file, and record
5680	5680	such notice without prepayment of any fee, but lawful fees shall be added
5681	5681	to the amount of such lien and collected when satisfaction is presented for
5682	5682	entry. Such lien shall be satisfied of record upon the presentation of a
5683	5683	certificate of discharge by the state of Kansas, secretary of labor. Nothing
5684	5684	contained in this subsection shall be construed as an invalidation of any
5685	5685	lien or notice filed in the name of the unemployment compensation
5686	5686	division or the employment security division and such liens shall be and
5687	5687	remain in full force and effect until satisfied as provided by this
5688	5688	subsection.
5689	5689	(2) Authority of secretary or authorized representative. If any
5690	5690	employer or person who is liable to pay any contributions, payments in
5691	5691	lieu of contributions, or benefit cost payments and interest assessments
5692	5692	made pursuant to K.S.A. 44-710a, and amendments thereto, including
5693	5693	interest and penalty, neglects or refuses to pay the same within 10 days
5694	5694	after notice and demand therefor, the secretary or the secretary's authorized
5695	5695	representative may collect such contributions, payments in lieu of
5696	5696	contributions, or benefit cost payments and interest assessments made
5697	5697	pursuant to K.S.A. 44-710a, and amendments thereto, including interest
5698	5698	and penalty, and such further amount as is sufficient to cover the expenses
5699	5699	of the levy, by levy upon all property and rights to property which that
5700	5700	belong to the employer or person or which that have a lien created thereon
5701	5701	by this subsection for the payment of such contributions, payments in lieu
5702	5702	of contributions, or benefit cost payments and interest assessments made
5703	5703	pursuant to K.S.A. 44-710a, and amendments thereto, including interest
5704	5704	and penalty. As used in this subsection, "property" includes all real
5705	5705	property and personal property, whether tangible or intangible, except such
5706	5706	property which that is exempt under K.S.A. 60-2301 et seq., and
5707	5707	amendments thereto. Levy may be made upon the accrued salary or wages
5708	5708	of any officer, employee or elected official of any state or local
5709	5709	governmental entity which is subject to K.S.A. 60-723, and amendments
5710	5710	thereto, by serving a notice of levy as provided in subsection (d) of K.S.A.
5711	5711	60-304(d), and amendments thereto. If the secretary or the secretary's
5712	5712	authorized representative makes a finding that the collection of the amount
5713	5713	of such contributions, payments in lieu of contributions, or benefit cost
5714	5714	payments and interest assessments made pursuant to K.S.A. 44-710a, and
5715	5715	amendments thereto, including interest and penalty, is in jeopardy, notice
5716	5716	and demand for immediate payment of such amount may be made by the
5717	5717	secretary or the secretary's authorized representative and,. Upon the failure
5718	5718	or refusal to pay such amount, immediate collection of such amount by
5719	5719	levy shall be lawful without regard to the 10-day period provided in this
5720	5720	subsection.
5721	5721	(3) Seizure and sale of property. The authority to levy granted under
5722	5722	1
5723	5723	2
5724	5724	3
5725	5725	4
5726	5726	5
5727	5727	6
5728	5728	7
5729	5729	8
5730	5730	9
5731	5731	10
5732	5732	11
5733	5733	12
5734	5734	13
5735	5735	14
5736	5736	15
5737	5737	16
5738	5738	17
5739	5739	18
5740	5740	19
5741	5741	20
5742	5742	21
5743	5743	22
5744	5744	23
5745	5745	24
5746	5746	25
5747	5747	26
5748	5748	27
5749	5749	28
5750	5750	29
5751	5751	30
5752	5752	31
5753	5753	32
5754	5754	33
5755	5755	34
5756	5756	35
5757	5757	36
5758	5758	37
5759	5759	38
5760	5760	39
5761	5761	40
5762	5762	41
5763	5763	42
5764	5764	43 SB 478 68
5765	5765	this subsection includes the power of seizure by any means. A levy shall
5766	5766	extend only to property possessed and obligations existing at the time
5767	5767	thereof. In any case in which the secretary or the secretary's authorized
5768	5768	representative may levy upon property or rights to property, the secretary
5769	5769	or the secretary's authorized representative may seize and sell such
5770	5770	property or rights to property.
5771	5771	(4) Successive seizures. Whenever any property or right to property
5772	5772	upon which levy that has been made levied upon under this subsection is
5773	5773	not sufficient to satisfy the claim of the secretary for which that the levy is
5774	5774	was made for, the secretary or the secretary's authorized representative
5775	5775	may proceed thereafter and as often as may be necessary, to levy in like
5776	5776	the same manner upon any other property or rights to property which that
5777	5777	belongs to the employer or person against whom such claim exists or upon
5778	5778	which a lien is created by this subsection until the amount due from the
5779	5779	employer or person, together with all expenses, is fully paid.
5780	5780	(f) Warrant. In addition or as an alternative to any other remedy
5781	5781	provided by this section and provided that, if no appeal or other proceeding
5782	5782	for review permitted by this law shall then be is pending and the time for
5783	5783	taking thereof shall have an appeal or other proceeding for review has
5784	5784	expired, the secretary of labor or an authorized representative of the
5785	5785	secretary may issue a warrant certifying the amount of contributions,
5786	5786	payments in lieu of contributions, benefit cost payments, interest or
5787	5787	penalty, and the name of the employer liable for same such amount after
5788	5788	giving 15 days prior notice. Upon request, service of final notices shall be
5789	5789	made by the sheriff within the sheriff's county, by the sheriff's deputy or
5790	5790	some person specially appointed by the secretary for that purpose, or by
5791	5791	the secretary's designee. A person specially appointed by the secretary or
5792	5792	the secretary's designee to serve final notices may make service any place
5793	5793	in the state. Final notices shall be served as follows:
5794	5794	(1) Individual. Service upon an individual, other than a minor or
5795	5795	incapacitated person, shall be made by delivering a copy of the final notice
5796	5796	to the individual personally or by leaving a copy at such individual's
5797	5797	dwelling house or usual place of abode with some person of suitable age
5798	5798	and discretion then residing therein, by leaving a copy at the business
5799	5799	establishment of the employer with an officer or employee of the
5800	5800	establishment, or by delivering a copy to an agent authorized by
5801	5801	appointment or by law to receive service of process, but. If the agent is one
5802	5802	designated by a statute to receive service, such further notice as the statute
5803	5803	requires shall also be given. If service as prescribed above cannot be made
5804	5804	with due diligence, the secretary or the secretary's designee may order
5805	5805	service to be made by leaving a copy of the final notice at the employer's
5806	5806	dwelling house, usual place of abode or business establishment.
5807	5807	(2) Corporations and partnerships. Service upon a domestic or
5808	5808	1
5809	5809	2
5810	5810	3
5811	5811	4
5812	5812	5
5813	5813	6
5814	5814	7
5815	5815	8
5816	5816	9
5817	5817	10
5818	5818	11
5819	5819	12
5820	5820	13
5821	5821	14
5822	5822	15
5823	5823	16
5824	5824	17
5825	5825	18
5826	5826	19
5827	5827	20
5828	5828	21
5829	5829	22
5830	5830	23
5831	5831	24
5832	5832	25
5833	5833	26
5834	5834	27
5835	5835	28
5836	5836	29
5837	5837	30
5838	5838	31
5839	5839	32
5840	5840	33
5841	5841	34
5842	5842	35
5843	5843	36
5844	5844	37
5845	5845	38
5846	5846	39
5847	5847	40
5848	5848	41
5849	5849	42
5850	5850	43 SB 478 69
5851	5851	foreign corporation or upon a partnership or other unincorporated
5852	5852	association, when by law it may be sued as such, shall be made by
5853	5853	delivering a copy of the final notice to an officer, partner or resident
5854	5854	managing or general agent thereof. Delivery shall be accomplished by
5855	5855	leaving a copy at any business office of the employer with the person
5856	5856	having charge thereof or by delivering a copy to any other agent
5857	5857	authorized by appointment or required by law to receive service of
5858	5858	process, if the agent is one authorized by law to receive service and,. If the
5859	5859	law so requires, by also mailing a copy shall be mailed to the employer.
5860	5860	(3) Refusal to accept service. In all cases when the person to be
5861	5861	served, or an agent authorized by such person to accept service of petitions
5862	5862	and summonses, shall refuse refuses to receive copies of the final notice,
5863	5863	the offer of the duly authorized process server to deliver copies thereof and
5864	5864	such refusal shall be sufficient service of such notice.
5865	5865	(4) Proof of service. (A) Every officer to whom a final notice or other
5866	5866	process shall be delivered for service within or without the state, shall
5867	5867	make return thereof in writing stating the time, place and manner of
5868	5868	service of such writ, and shall sign such officer's name to such return.
5869	5869	(B) If service of the notice is made by a person appointed by the
5870	5870	secretary or the secretary's designee to make service, such person shall
5871	5871	make an affidavit as to the time, place and manner of service thereof in a
5872	5872	form prescribed by the secretary or the secretary's designee.
5873	5873	(5) Time for return. The officer or other person receiving a final
5874	5874	notice shall make a return of service promptly and shall send such return to
5875	5875	the secretary or the secretary's designee in any event within 10 days after
5876	5876	the service is effected. If the final notice cannot be served it shall be
5877	5877	returned to the secretary or the secretary's designee within 30 days after
5878	5878	the date of issue with a statement of the reason for the such failure to serve
5879	5879	the same. The original return shall be attached to and filed with any
5880	5880	warrant thereafter filed.
5881	5881	(6) Service by mail. (A) Upon direction of the secretary or the
5882	5882	secretary's designee, service by mail may be effected by forwarding a copy
5883	5883	of the notice to the employer by registered or certified mail to the
5884	5884	employer's address as it appears on the records of the agency. A copy of
5885	5885	the return receipt shall be attached to and filed with any warrant thereafter
5886	5886	filed.
5887	5887	(B) The secretary of labor or an authorized representative of the
5888	5888	secretary may file the warrant for record in the office of the clerk of the
5889	5889	district court in the county in which the employer owing such
5890	5890	contributions, payments in lieu of contributions, benefit cost payments,
5891	5891	interest assessments made pursuant to K.S.A. 44-710a, and amendments
5892	5892	thereto, interest, or penalty has business property. The warrant shall certify
5893	5893	the amount of contributions, payments in lieu of contributions, benefit cost
5894	5894	1
5895	5895	2
5896	5896	3
5897	5897	4
5898	5898	5
5899	5899	6
5900	5900	7
5901	5901	8
5902	5902	9
5903	5903	10
5904	5904	11
5905	5905	12
5906	5906	13
5907	5907	14
5908	5908	15
5909	5909	16
5910	5910	17
5911	5911	18
5912	5912	19
5913	5913	20
5914	5914	21
5915	5915	22
5916	5916	23
5917	5917	24
5918	5918	25
5919	5919	26
5920	5920	27
5921	5921	28
5922	5922	29
5923	5923	30
5924	5924	31
5925	5925	32
5926	5926	33
5927	5927	34
5928	5928	35
5929	5929	36
5930	5930	37
5931	5931	38
5932	5932	39
5933	5933	40
5934	5934	41
5935	5935	42
5936	5936	43 SB 478 70
5937	5937	payments, interest and penalty due, and the name of the employer liable
5938	5938	for such amount. It shall be the duty of the clerk of the district court to file
5939	5939	such warrant of record and enter the warrant in the records of the district
5940	5940	court for judgment and decrees under the procedure prescribed for filing
5941	5941	transcripts of judgment.
5942	5942	(C) The clerk shall enter, On the day the warrant is filed, the clerk
5943	5943	shall enter the case on the appearance docket, together with the amount
5944	5944	and the time of filing the warrant. From the time of filing such warrant, the
5945	5945	amount of the contributions, payments in lieu of contributions, benefit cost
5946	5946	payments, interest assessments made pursuant to K.S.A. 44-710a, and
5947	5947	amendments thereto, interest, and penalty, certified therein, shall have the
5948	5948	force and effect of a judgment of the district court until the same is
5949	5949	satisfied by the secretary of labor or an authorized representative or
5950	5950	attorney for the secretary. Execution shall be issuable at the request of the
5951	5951	secretary of labor, or an authorized representative or attorney for the
5952	5952	secretary, as is provided in the case of other judgments.
5953	5953	(D) Postjudgment procedures shall be the same as for judgments
5954	5954	according to the code of civil procedure.
5955	5955	(E) Warrants shall be satisfied of record by payment to the clerk of
5956	5956	the district court of the contributions, payments in lieu of contributions,
5957	5957	benefit cost payments, interest assessments made pursuant to K.S.A. 44-
5958	5958	710a, and amendments thereto, penalty, interest to date, and court costs.
5959	5959	Warrants may also be satisfied of record by payment to the clerk of the
5960	5960	district court of all court costs accrued in the case and by filing a
5961	5961	certificate by the secretary of labor, certifying that the such contributions,
5962	5962	payments in lieu of contributions, benefit cost payments, interest
5963	5963	assessments made pursuant to K.S.A. 44-710a, and amendments thereto,
5964	5964	interest and penalty have been paid.
5965	5965	(g) Remedies cumulative. The foregoing remedies shall be cumulative
5966	5966	and no action taken shall be construed as an election on the part of the
5967	5967	state or any of its officers to pursue any remedy or action under this
5968	5968	section to the exclusion of any other remedy or action for which provision
5969	5969	is made.
5970	5970	(h) Refunds. If any individual, governmental entity or organization
5971	5971	makes application for refund or adjustment of any amount paid as
5972	5972	contributions, benefit cost payments, interest assessments made pursuant
5973	5973	to K.S.A. 44-710a, and amendments thereto, or interest under this law and
5974	5974	the secretary of labor determines that such amount or any portion thereof
5975	5975	was erroneously collected, except for amounts less than $5, the secretary
5976	5976	of labor shall allow such individual or organization to make an adjustment
5977	5977	thereof, in connection with subsequent contribution payments, or. If such
5978	5978	adjustment cannot be made the secretary of labor shall refund the amount,
5979	5979	except for amounts less than $5, from the employment security fund,
5980	5980	1
5981	5981	2
5982	5982	3
5983	5983	4
5984	5984	5
5985	5985	6
5986	5986	7
5987	5987	8
5988	5988	9
5989	5989	10
5990	5990	11
5991	5991	12
5992	5992	13
5993	5993	14
5994	5994	15
5995	5995	16
5996	5996	17
5997	5997	18
5998	5998	19
5999	5999	20
6000	6000	21
6001	6001	22
6002	6002	23
6003	6003	24
6004	6004	25
6005	6005	26
6006	6006	27
6007	6007	28
6008	6008	29
6009	6009	30
6010	6010	31
6011	6011	32
6012	6012	33
6013	6013	34
6014	6014	35
6015	6015	36
6016	6016	37
6017	6017	38
6018	6018	39
6019	6019	40
6020	6020	41
6021	6021	42
6022	6022	43 SB 478 71
6023	6023	except that all interest erroneously collected which has been paid into the
6024	6024	special employment security fund shall be refunded out of the special
6025	6025	employment security fund. No adjustment or refund shall be allowed with
6026	6026	respect to a payment as contributions, interest assessments made pursuant
6027	6027	to K.S.A. 44-710a, and amendments thereto, benefit cost payments or
6028	6028	interest unless an application therefor is made by the individual,
6029	6029	governmental entity or organization or the adjustment or refund is made
6030	6030	on the initiative of the secretary on or before whichever of the following
6031	6031	dates is later: (1) One year from the date on which such payment was
6032	6032	made; or (2) three years from the last day of the period with respect to
6033	6033	which such payment was made. For like cause and within the same period
6034	6034	adjustment or refund may be so made on the secretary's own initiative. The
6035	6035	secretary of labor shall not be required to refund any contributions,
6036	6036	payments in lieu of contributions or benefit cost payments based upon
6037	6037	wages paid which have been used as base-period wages in a determination
6038	6038	of a claimant's benefit rights when justifiable and correct payments have
6039	6039	been made to the claimant as the result of such determination. For all
6040	6040	taxable years commencing after December 31, 1997, Interest at the rate
6041	6041	prescribed in K.S.A. 79-2968, and amendments thereto, shall be allowed
6042	6042	on a contribution or benefit cost payment which the secretary has
6043	6043	determined was erroneously collected pursuant to this section.
6044	6044	(i) (1) Cash deposit or bond. If any contributing employer is
6045	6045	delinquent in making payments under the employment security law during
6046	6046	any two quarters of the most recent four-quarter period, the secretary or
6047	6047	the secretary's authorized representative shall have the discretionary power
6048	6048	to may require such contributing employer either to deposit cash or to file
6049	6049	a bond with sufficient sureties to guarantee the payment of contributions,
6050	6050	interest assessments made pursuant to K.S.A. 44-710a, and amendments
6051	6051	thereto, penalty and interest owed by such employer.
6052	6052	(2) The amount of such cash deposit or bond shall be not less than the
6053	6053	largest total amount of contributions, interest assessments made pursuant
6054	6054	to K.S.A. 44-710a, and amendments thereto, penalty and interest reported
6055	6055	by the employer in two of the four calendar quarters preceding any
6056	6056	delinquency. Such cash deposit or bond shall be required until the
6057	6057	employer has shown timely filing of such reports and payment of
6058	6058	contributions and interest assessments made pursuant to K.S.A. 44-710a,
6059	6059	and amendments thereto, for four consecutive calendar quarters.
6060	6060	(3) Failure to file such cash deposit or bond shall subject the
6061	6061	employer to a surcharge of 2.0% which shall be in addition to the rate of
6062	6062	contributions assigned to the employer under K.S.A. 44-710a, and
6063	6063	amendments thereto. Contributions paid as a result of this surcharge shall
6064	6064	not be credited to the employer's experience rating account. This surcharge
6065	6065	shall be effective during the next full calendar year after its imposition and
6066	6066	1
6067	6067	2
6068	6068	3
6069	6069	4
6070	6070	5
6071	6071	6
6072	6072	7
6073	6073	8
6074	6074	9
6075	6075	10
6076	6076	11
6077	6077	12
6078	6078	13
6079	6079	14
6080	6080	15
6081	6081	16
6082	6082	17
6083	6083	18
6084	6084	19
6085	6085	20
6086	6086	21
6087	6087	22
6088	6088	23
6089	6089	24
6090	6090	25
6091	6091	26
6092	6092	27
6093	6093	28
6094	6094	29
6095	6095	30
6096	6096	31
6097	6097	32
6098	6098	33
6099	6099	34
6100	6100	35
6101	6101	36
6102	6102	37
6103	6103	38
6104	6104	39
6105	6105	40
6106	6106	41
6107	6107	42
6108	6108	43 SB 478 72
6109	6109	during each full calendar year thereafter until the employer has filed the
6110	6110	required cash deposit or bond or has shown timely filing of reports and
6111	6111	payment of contributions for four consecutive calendar quarters.
6112	6112	(j) Any officer, major stockholder or other person who has charge of
6113	6113	the affairs of an employer, which that is an employing unit described in
6114	6114	section 501(c)(3) of the federal internal revenue code of 1954 or which of
6115	6115	an employer that is any other corporate organization or association, or any
6116	6116	member or manager of a limited liability company, or any public official,
6117	6117	who willfully fails to pay the amount of contributions, payments in lieu of
6118	6118	contributions, or benefit cost payments and interest assessments made
6119	6119	pursuant to K.S.A. 44-710a, and amendments thereto, required to be paid
6120	6120	under the employment security law on the date on which such amount
6121	6121	becomes delinquent, shall be personally liable for the total amount of the
6122	6122	such contributions, payments in lieu of contributions, or benefit cost
6123	6123	payments and interest assessments made pursuant to K.S.A. 44-710a, and
6124	6124	amendments thereto, and any penalties and interest due and unpaid by
6125	6125	such employing unit. The secretary or the secretary's authorized
6126	6126	representative may assess such person for the total amount of such
6127	6127	contributions, payments in lieu of contributions, or benefit cost payments
6128	6128	and interest assessments made pursuant to K.S.A. 44-710a, and
6129	6129	amendments thereto, and any penalties, and interest computed as due and
6130	6130	owing. With respect to such persons and such amounts assessed, the
6131	6131	secretary shall have available all may use any of the collection remedies
6132	6132	authorized or provided by this section.
6133	6133	(k) Electronic filing of wage report and contribution return and
6134	6134	electronic payment of contributions, benefit cost payments, or reimbursing
6135	6135	payments or interest assessments under K.S.A. 44-710a, and amendments
6136	6136	thereto. The following employers or third party third-party administrators
6137	6137	shall file all wage reports and contribution returns and make payment of
6138	6138	contributions, benefit cost payments or reimbursing payments
6139	6139	electronically as follows:
6140	6140	(1) Wage reports, contribution returns and payments due after June
6141	6141	30, 2008, for those employers with 250 or more employees or third party
6142	6142	third-party administrators with 250 or more client employees at the time
6143	6143	such filing or payment is first due;
6144	6144	(2) wage reports, contribution returns and payments due after June
6145	6145	30, 2009, for those employers with 100 or more employees or third party
6146	6146	third-party administrators with 100 or more client employees at the time
6147	6147	such filing or payment is first due; and
6148	6148	(3) wage reports, contribution returns, and payments and interest
6149	6149	assessments made pursuant to K.S.A. 44-710a, and amendments thereto,
6150	6150	due after June 30, 2010, for those employers with 50 or more employees
6151	6151	and for those third party third-party administrators with 50 or more client
6152	6152	1
6153	6153	2
6154	6154	3
6155	6155	4
6156	6156	5
6157	6157	6
6158	6158	7
6159	6159	8
6160	6160	9
6161	6161	10
6162	6162	11
6163	6163	12
6164	6164	13
6165	6165	14
6166	6166	15
6167	6167	16
6168	6168	17
6169	6169	18
6170	6170	19
6171	6171	20
6172	6172	21
6173	6173	22
6174	6174	23
6175	6175	24
6176	6176	25
6177	6177	26
6178	6178	27
6179	6179	28
6180	6180	29
6181	6181	30
6182	6182	31
6183	6183	32
6184	6184	33
6185	6185	34
6186	6186	35
6187	6187	36
6188	6188	37
6189	6189	38
6190	6190	39
6191	6191	40
6192	6192	41
6193	6193	42
6194	6194	43 SB 478 73
6195	6195	employees at the time such filing or payment is first due; and
6196	6196	(4) wage reports, contribution returns and payments due after June
6197	6197	30, 2024, for those employers with 25 or more employees and for those
6198	6198	third-party administrators with 25 or more client employees at the time
6199	6199	such filing or payment is first due.
6200	6200	The requirements of this subsection may be waived by the secretary for
6201	6201	an employer if the employer demonstrates a hardship in complying with
6202	6202	this subsection.
6203	6203	Sec. 9. K.S.A. 44-771 is hereby amended to read as follows: 44-771.
6204	6204	(a) (1) There is hereby created the unemployment compensation
6205	6205	modernization and improvement council. The council shall consist of 13
6206	6206	members appointed as follows:
6207	6207	(A) Three members who, on account of their vocation, employment
6208	6208	or affiliations, may be classed as representative of employers, one of
6209	6209	whom shall be selected by the governor, one by the speaker of the house of
6210	6210	representatives and one by the president of the senate;
6211	6211	(B) three members who, on account of their vocation, employment or
6212	6212	affiliation, may be classed as representative of employees, one of whom
6213	6213	shall be selected by the governor, one by the speaker of the house of
6214	6214	representatives and one by the president of the senate;
6215	6215	(C) the chairpersons of the standing committees of the senate and the
6216	6216	house of representatives to which legislation pertaining to the employment
6217	6217	security law is customarily referred, appointed by the president of the
6218	6218	senate and the speaker of the house of representatives, respectively;
6219	6219	(D) two members of the senate, one of whom shall be a member of
6220	6220	the majority party appointed by the president of the senate and one of
6221	6221	whom shall be a member of the minority party appointed by the minority
6222	6222	leader of the senate;
6223	6223	(E) two members of the house of representatives, one of whom shall
6224	6224	be a member of the majority party appointed by the speaker of the house
6225	6225	of representatives and one of whom shall be a member of the minority
6226	6226	party appointed by the minority leader of the house of representatives; and
6227	6227	(F) the secretary of labor or a designee of the secretary who has
6228	6228	administrative responsibilities with respect to the unemployment insurance
6229	6229	compensation system of the department of labor.
6230	6230	(2) Legislative members shall serve during the legislative session in
6231	6231	which they are appointed to the council and shall remain members of the
6232	6232	legislature in order to retain membership on the council. Vacancies of
6233	6233	legislative members during a term shall be filled in the same manner as the
6234	6234	original appointment only for the unexpired part of the term. The
6235	6235	appointing authority for the legislative member may remove the member,
6236	6236	reappoint the member or substitute another appointee for the member at
6237	6237	any time.
6238	6238	1
6239	6239	2
6240	6240	3
6241	6241	4
6242	6242	5
6243	6243	6
6244	6244	7
6245	6245	8
6246	6246	9
6247	6247	10
6248	6248	11
6249	6249	12
6250	6250	13
6251	6251	14
6252	6252	15
6253	6253	16
6254	6254	17
6255	6255	18
6256	6256	19
6257	6257	20
6258	6258	21
6259	6259	22
6260	6260	23
6261	6261	24
6262	6262	25
6263	6263	26
6264	6264	27
6265	6265	28
6266	6266	29
6267	6267	30
6268	6268	31
6269	6269	32
6270	6270	33
6271	6271	34
6272	6272	35
6273	6273	36
6274	6274	37
6275	6275	38
6276	6276	39
6277	6277	40
6278	6278	41
6279	6279	42
6280	6280	43 SB 478 74
6281	6281	(3) The members of the council shall be appointed and the council
6282	6282	shall hold its first meeting within 30 days of the effective date of this act
6283	6283	May 13, 2021.
6284	6284	(b) All non-legislative nonlegislative members shall serve for three
6285	6285	six years or until the council is dissolved, whichever is shorter occurs first.
6286	6286	Vacancies of non legislative nonlegislative members shall be filled in the
6287	6287	same manner as the original appointment only for the unexpired part of the
6288	6288	term. The appointing authority for the member may remove the member,
6289	6289	reappoint the member or substitute another appointee for the member at
6290	6290	any time.
6291	6291	(c) The council shall be dissolved and the provisions of this section
6292	6292	pertaining to the establishment, function and operation of the council shall
6293	6293	no longer be in effect on and after three years from the date of the
6294	6294	council's first meeting December 31, 2026.
6295	6295	(d) Each member of the council shall be entitled to receive
6296	6296	compensation for the member's services, together with the member's travel
6297	6297	and other necessary expenses actually incurred in the performance of the
6298	6298	member's official duties, in accordance with policies adopted by the
6299	6299	council. Members' compensation and expenses shall be paid from the
6300	6300	employment security administration fund or any account of the state
6301	6301	general fund of the department of labor, as designated by the secretary.
6302	6302	(e) The chairperson of the house of representatives standing
6303	6303	committee on commerce, labor and economic development, or a successor
6304	6304	committee to which legislation pertaining to employment security law is
6305	6305	customarily referred, shall serve as the chairperson of the council when
6306	6306	first organized and for the ensuing two years. The chairperson of the
6307	6307	senate standing committee on commerce, or a successor committee to
6308	6308	which legislation pertaining to employment security law is customarily
6309	6309	referred, shall serve as the chairperson of the council for the next two
6310	6310	years, and thereafter the office of chairperson shall continue to alternate
6311	6311	between the chambers as provided herein.
6312	6312	(f) The council shall examine and recommend changes to the
6313	6313	unemployment compensation system to include current limitations, new
6314	6314	features and benefits, system enhancements and dynamic, accurate
6315	6315	reporting for the benefit of both employers and individuals. The council
6316	6316	shall also examine the process by which an individual files a claim for and
6317	6317	receives benefits and any changes made to that process after the effective
6318	6318	date of this section. The scope of the council's examinations and
6319	6319	recommendations shall include, but not be limited to, the following:
6320	6320	(1) The technological infrastructure used to file and process claims
6321	6321	and pay benefits and the experience of individuals and employers
6322	6322	participating in the process;
6323	6323	(2) system improvements or upgrades that will maximize
6324	6324	1
6325	6325	2
6326	6326	3
6327	6327	4
6328	6328	5
6329	6329	6
6330	6330	7
6331	6331	8
6332	6332	9
6333	6333	10
6334	6334	11
6335	6335	12
6336	6336	13
6337	6337	14
6338	6338	15
6339	6339	16
6340	6340	17
6341	6341	18
6342	6342	19
6343	6343	20
6344	6344	21
6345	6345	22
6346	6346	23
6347	6347	24
6348	6348	25
6349	6349	26
6350	6350	27
6351	6351	28
6352	6352	29
6353	6353	30
6354	6354	31
6355	6355	32
6356	6356	33
6357	6357	34
6358	6358	35
6359	6359	36
6360	6360	37
6361	6361	38
6362	6362	39
6363	6363	40
6364	6364	41
6365	6365	42
6366	6366	43 SB 478 75
6367	6367	responsiveness for individuals and employers;
6368	6368	(3) methods for information and data sharing across agency systems
6369	6369	related to unemployment compensation to maximize efficiency; and
6370	6370	(4) system improvements or upgrades relating to system integrity by
6371	6371	reporting vulnerabilities and recommended system enhancements to
6372	6372	include identity verification and protection, social security administration
6373	6373	cross-match, systematic alien verification for entitlement, incarceration
6374	6374	cross-matches, interstate connection network, internet protocol address and
6375	6375	data mining and analytics to detect and prevent fraud. Such data mining
6376	6376	and analytics shall include current and future recommendations by the
6377	6377	United States department of labor and the national association of state
6378	6378	workforce agencies, including suspicious actor repository, suspicious
6379	6379	email domains, foreign IP addresses, multi-state cross-match, identity
6380	6380	verification, fraud alert system, and other assets provided by the
6381	6381	unemployment insurance integrity center.
6382	6382	(g) (1) The council shall conduct an audit that shall examine the
6383	6383	effects on the department of labor and the unemployment insurance system
6384	6384	of fraudulent claims and improper payments during the period of March
6385	6385	15, 2020, through March 31, 2022, and the response by the department of
6386	6386	labor to such fraudulent claims and improper payments during that period.
6387	6387	The council shall select an independent firm to conduct the audit. The
6388	6388	auditor shall have access to all confidential documents. The scope of the
6389	6389	audit shall include, but not be limited to, the amounts and nature of
6390	6390	improper payments and fraudulent claims, fraud processes and methods
6391	6391	and the possibility of recovery of any improper payments. The audit shall
6392	6392	also include, but not be limited to, an evaluation that provides likelihood
6393	6393	of a data breach being a contributing factor to any fraudulent payments,
6394	6394	improper network architecture allowing a potential breach to have
6395	6395	occurred and a timeline of relevant events. The independent firm shall
6396	6396	make a preliminary report to the council by May 1, 2022, and a final report
6397	6397	by September 1, 2022, that shall be made publicly available by the council.
6398	6398	The preliminary report should include, but not be limited to, an evaluation
6399	6399	of systems with access to the payment and processing of claims, forensic
6400	6400	endpoint images related to the claims and the external perimeter housing
6401	6401	the claims systems, as well as an evaluation of the department of labor's
6402	6402	response to claims. The council's report, and any subsequent report
6403	6403	provided, shall also include information on the progress regarding the
6404	6404	secretary's implementation of all program integrity elements and guidance
6405	6405	issued by the United States department of labor and the national
6406	6406	association of state workforce agencies as described in K.S.A. 44-772(e),
6407	6407	and amendments thereto. Any confidential information shall be redacted
6408	6408	and shall not be made public. The audit shall be paid for by the state,
6409	6409	subject to appropriations therefor.
6410	6410	1
6411	6411	2
6412	6412	3
6413	6413	4
6414	6414	5
6415	6415	6
6416	6416	7
6417	6417	8
6418	6418	9
6419	6419	10
6420	6420	11
6421	6421	12
6422	6422	13
6423	6423	14
6424	6424	15
6425	6425	16
6426	6426	17
6427	6427	18
6428	6428	19
6429	6429	20
6430	6430	21
6431	6431	22
6432	6432	23
6433	6433	24
6434	6434	25
6435	6435	26
6436	6436	27
6437	6437	28
6438	6438	29
6439	6439	30
6440	6440	31
6441	6441	32
6442	6442	33
6443	6443	34
6444	6444	35
6445	6445	36
6446	6446	37
6447	6447	38
6448	6448	39
6449	6449	40
6450	6450	41
6451	6451	42
6452	6452	43 SB 478 76
6453	6453	(2) The council may hold an executive session that shall not be public
6454	6454	under the Kansas open meetings act for the purpose of hearing and
6455	6455	discussing any confidential portions of the audit. The council shall follow
6456	6456	the provisions of K.S.A. 75-4319, and amendments thereto, when
6457	6457	conducting such an executive session.
6458	6458	(h) The council shall not examine the solvency of the unemployment
6459	6459	compensation fund created by K.S.A. 44-710a, and amendments thereto,
6460	6460	or changes that would either increase or reduce benefits paid from the
6461	6461	fund.
6462	6462	(i) The staff of the legislative research department, the office of
6463	6463	revisor of statutes and the division of legislative administrative services
6464	6464	shall provide such assistance as may be requested by the chairperson.
6465	6465	(j) (1) The council shall only have access to records of the department
6466	6466	of labor that are necessary for the administration and duties of the council.
6467	6467	The council shall not have access to any confidential or personal
6468	6468	identifying information. The council may request that the secretary of
6469	6469	labor, department of labor employee or any private or public employer or
6470	6470	employee with information of value to the council appear before the
6471	6471	council and testify to matters within the council's purview.
6472	6472	(2) Not later than 14 days after the council's first meeting, the council
6473	6473	shall issue an initial report that, at a minimum, describes the state of the
6474	6474	process by which an individual files a claim for and receives benefits
6475	6475	under the employment security law at the time the report is issued and
6476	6476	planned improvements to the process. The council may address other
6477	6477	matters within the council's purview in the report.
6478	6478	(3) The secretary of labor shall post all testimony and other relevant
6479	6479	materials discussed, presented to or produced for the council on a publicly
6480	6480	accessible website maintained by the secretary.
6481	6481	(k) The secretary of labor shall notify the chairperson of the council
6482	6482	of any unauthorized third-party access to or acquisition of records
6483	6483	maintained by the secretary that are necessary for the administration of the
6484	6484	employment security law. The secretary shall provide the notice not more
6485	6485	than five days after the secretary discovers or is notified of the
6486	6486	unauthorized access or acquisition.
6487	6487	(l) The secretary of labor shall notify the members of the council of
6488	6488	any substantial disruption in the process by which applications for
6489	6489	determination of benefit rights and claims for benefits are filed with the
6490	6490	secretary. The council shall, in cooperation with the secretary, adopt and
6491	6491	periodically review a definition of substantial disruption for purposes of
6492	6492	this subsection.
6493	6493	(m) (1) The secretary of labor shall, with the assistance of the
6494	6494	council:
6495	6495	(A) Develop a written strategic staffing plan to be implemented
6496	6496	1
6497	6497	2
6498	6498	3
6499	6499	4
6500	6500	5
6501	6501	6
6502	6502	7
6503	6503	8
6504	6504	9
6505	6505	10
6506	6506	11
6507	6507	12
6508	6508	13
6509	6509	14
6510	6510	15
6511	6511	16
6512	6512	17
6513	6513	18
6514	6514	19
6515	6515	20
6516	6516	21
6517	6517	22
6518	6518	23
6519	6519	24
6520	6520	25
6521	6521	26
6522	6522	27
6523	6523	28
6524	6524	29
6525	6525	30
6526	6526	31
6527	6527	32
6528	6528	33
6529	6529	34
6530	6530	35
6531	6531	36
6532	6532	37
6533	6533	38
6534	6534	39
6535	6535	40
6536	6536	41
6537	6537	42
6538	6538	43 SB 478 77
6539	6539	whenever there is a substantial increase or a substantial decrease in the
6540	6540	number of inquiries or claims for benefits and review the plan in
6541	6541	accordance with the provisions of subsection (n);
6542	6542	(B) create, in a single place on the website maintained by the
6543	6543	secretary, a list of all points of contact by which an applicant for or a
6544	6544	recipient of unemployment compensation benefits or an employer may
6545	6545	submit inquiries related to the employment security law; and
6546	6546	(C) adopt rules and regulations creating a uniform process through
6547	6547	which an applicant for or a recipient of benefits under the employment
6548	6548	security law or an employer may submit a complaint related to the service
6549	6549	the applicant, recipient or employer received.
6550	6550	(2) In the written strategic staffing plan required under paragraph (1)
6551	6551	(A), the secretary shall include an explanation of whether and in what
6552	6552	manner the secretary will utilize:
6553	6553	(A) Department employees who do not ordinarily perform services
6554	6554	related to unemployment compensation;
6555	6555	(B) employees employed by other state agencies; and
6556	6556	(C) employees provided by private entities.
6557	6557	(n) For purposes of subsection (m)(1)(A), the secretary of labor shall
6558	6558	develop the initial written strategic staffing plan and provide such plan to
6559	6559	the council, the president of the senate, the speaker of the house of
6560	6560	representatives and the governor. The secretary shall review the plan at
6561	6561	least once per year. If, after reviewing the plan, the secretary determines
6562	6562	that the plan should be revised, the secretary shall revise the plan. After
6563	6563	each review of the plan as provided under this subsection, the secretary
6564	6564	shall provide the most recent version of the plan to the council, the
6565	6565	president of the senate, the speaker of the house of representatives and the
6566	6566	governor. The secretary shall post the most recent version of the plan on a
6567	6567	publicly accessible website maintained by the secretary.
6568	6568	(o) The council may suggest rules and regulations for adoption by the
6569	6569	secretary as necessary to implement the provisions of this section.
6570	6570	(p) The secretary of labor or the secretary's designee shall provide
6571	6571	status reports on or before the 15
6572	6572	th
6573	6573	day and the last day of each month to
6574	6574	the council. The reports shall include, but not be limited to, the status of
6575	6575	the new unemployment information technology system upgrade timeline,
6576	6576	progress, budget and the overall project status. At such time that the new
6577	6577	system becomes operational, the reports shall include, but not be limited
6578	6578	to, system performance and process updates.
6579	6579	(q) This section shall be a part of and supplemental to the
6580	6580	employment security law.
6581	6581	Sec. 10. K.S.A. 44-772 is hereby amended to read as follows: 44-772.
6582	6582	(a) It is the intent of the legislature that, in order to accomplish the mission
6583	6583	of collecting state employment security taxes, processing unemployment
6584	6584	1
6585	6585	2
6586	6586	3
6587	6587	4
6588	6588	5
6589	6589	6
6590	6590	7
6591	6591	8
6592	6592	9
6593	6593	10
6594	6594	11
6595	6595	12
6596	6596	13
6597	6597	14
6598	6598	15
6599	6599	16
6600	6600	17
6601	6601	18
6602	6602	19
6603	6603	20
6604	6604	21
6605	6605	22
6606	6606	23
6607	6607	24
6608	6608	25
6609	6609	26
6610	6610	27
6611	6611	28
6612	6612	29
6613	6613	30
6614	6614	31
6615	6615	32
6616	6616	33
6617	6617	34
6618	6618	35
6619	6619	36
6620	6620	37
6621	6621	38
6622	6622	39
6623	6623	40
6624	6624	41
6625	6625	42
6626	6626	43 SB 478 78
6627	6627	insurance benefit claims and paying benefits, the department of labor's
6628	6628	information technology system shall be continually developed,
6629	6629	customized, enhanced and upgraded. The purpose of this section is to
6630	6630	ensure the state's unemployment insurance program is utilizing current
6631	6631	technology and features to protect the sensitive data required in the
6632	6632	unemployment insurance benefit and tax systems relating to program
6633	6633	integrity, system efficiency and customer service experience.
6634	6634	(b) The legislature finds that, as a result of the vulnerabilities exposed
6635	6635	in the legacy unemployment insurance system by the COVID-19 pandemic
6636	6636	unemployment insurance crisis, a new system shall be fully designed,
6637	6637	implemented and administered by the department of labor not later than
6638	6638	December 31, 2022. The legislative coordinating council, upon
6639	6639	consultation with the unemployment compensation modernization and
6640	6640	improvement council established by K.S.A. 44-771, and amendments
6641	6641	thereto, may extend the deadline to a date certain and may further extend
6642	6642	the deadline to another date certain at any time as often as the legislative
6643	6643	coordinating council deems appropriate. The secretary of labor shall
6644	6644	provide written notice to the legislative coordinating council and the
6645	6645	unemployment compensation modernization and improvement council at
6646	6646	least 30 days prior to the expiration of a deadline advising whether the
6647	6647	secretary seeks an extension of the deadline and, if so, the basis therefor.
6648	6648	The failure of the secretary to provide such notice shall not affect the
6649	6649	authority of the legislative coordinating council to act as provided by this
6650	6650	subsection. For purposes of this subsection, "consultation" means an
6651	6651	appearance before or written statement provided to the legislative
6652	6652	coordinating council by the chairperson of the unemployment
6653	6653	compensation modernization and improvement council or the
6654	6654	chairperson's designee. Any member of the unemployment compensation
6655	6655	modernization and improvement council may also provide a written
6656	6656	statement. A report to the legislative coordinating council by the
6657	6657	unemployment compensation modernization and improvement council may
6658	6658	be provided but shall not be required. If any deadline expires before the
6659	6659	legislative coordinating council extends that deadline, the council may
6660	6660	subsequently meet as soon as reasonably possible and may retroactively
6661	6661	extend any deadline as otherwise provided by this subsection.
6662	6662	(c) The information technology system, technology and platform
6663	6663	shall include, but not be limited to, any components as specified and
6664	6664	defined by the unemployment compensation modernization and
6665	6665	improvement council established by K.S.A. 44-771, and amendments
6666	6666	thereto, in consultation with the secretary.
6667	6667	(d) The new system shall include, but not be limited to, any features
6668	6668	and benefits as specified and defined by the unemployment compensation
6669	6669	modernization and improvement council established by K.S.A. 44-771,
6670	6670	1
6671	6671	2
6672	6672	3
6673	6673	4
6674	6674	5
6675	6675	6
6676	6676	7
6677	6677	8
6678	6678	9
6679	6679	10
6680	6680	11
6681	6681	12
6682	6682	13
6683	6683	14
6684	6684	15
6685	6685	16
6686	6686	17
6687	6687	18
6688	6688	19
6689	6689	20
6690	6690	21
6691	6691	22
6692	6692	23
6693	6693	24
6694	6694	25
6695	6695	26
6696	6696	27
6697	6697	28
6698	6698	29
6699	6699	30
6700	6700	31
6701	6701	32
6702	6702	33
6703	6703	34
6704	6704	35
6705	6705	36
6706	6706	37
6707	6707	38
6708	6708	39
6709	6709	40
6710	6710	41
6711	6711	42
6712	6712	43 SB 478 79
6713	6713	and amendments thereto, in consultation with the secretary.
6714	6714	(e) The secretary shall implement and utilize all program integrity
6715	6715	elements, as specified and defined by the unemployment compensation
6716	6716	modernization and improvement council established by K.S.A. 44-771,
6717	6717	and amendments thereto, in consultation with the secretary, including, but
6718	6718	not limited to:
6719	6719	(1) Social security administration cross-matching for the purpose of
6720	6720	validating social security numbers supplied by a claimant;
6721	6721	(2) checking of new hire records against the national directorate of
6722	6722	new hires to verify eligibility;
6723	6723	(3) verification of immigration status or citizenship and confirmation
6724	6724	of benefit applicant information through the systematic alien verification
6725	6725	for entitlement program;
6726	6726	(4) comparison of applicant information to local, state and federal
6727	6727	prison databases through incarceration cross-matches;
6728	6728	(5) detection of duplicate claims by applicants filed in other states or
6729	6729	other unemployment insurance programs through utilization of the
6730	6730	interstate connection network, interstate benefits cross-match, the state
6731	6731	identification inquiry state claims and overpayment file and the interstate
6732	6732	benefits 8606 application for overpayment recoveries for Kansas claims
6733	6733	filed from a state other than Kansas;
6734	6734	(6) identification of internet protocol addresses linked to multiple
6735	6735	claims or to claims filed outside of the United States; and
6736	6736	(7) use of data mining and data analytics to detect and prevent fraud
6737	6737	when a claim is filed, and on an ongoing basis throughout the lifecycle of a
6738	6738	claim, by using current and future functionalities to include suspicious
6739	6739	actor repository, suspicious email domains, foreign internet protocol
6740	6740	addresses, multi-state cross-match, identity verification, fraud alert
6741	6741	systems and other assets provided by the unemployment insurance
6742	6742	integrity center.
6743	6743	(f) If the unemployment compensation modernization and
6744	6744	improvement council becomes inactive or is dissolved and the new
6745	6745	information technology system modernization project has been completed,
6746	6746	the secretary shall implement and utilize all new program integrity
6747	6747	elements and guidance issued by the United States department of labor and
6748	6748	the national association of state workforce agencies, including the integrity
6749	6749	data hub, within 60 days of the issuance of any such guidance.
6750	6750	(g) The secretary, on a scheduled basis, shall cross check new and
6751	6751	active unemployment insurance claims against the cross-check programs
6752	6752	described in subsection (e). If the secretary receives information
6753	6753	concerning an individual approved for benefits that indicates a change in
6754	6754	circumstances that may affect eligibility, the secretary shall review the
6755	6755	individual's case and act in accordance with the law.
6756	6756	1
6757	6757	2
6758	6758	3
6759	6759	4
6760	6760	5
6761	6761	6
6762	6762	7
6763	6763	8
6764	6764	9
6765	6765	10
6766	6766	11
6767	6767	12
6768	6768	13
6769	6769	14
6770	6770	15
6771	6771	16
6772	6772	17
6773	6773	18
6774	6774	19
6775	6775	20
6776	6776	21
6777	6777	22
6778	6778	23
6779	6779	24
6780	6780	25
6781	6781	26
6782	6782	27
6783	6783	28
6784	6784	29
6785	6785	30
6786	6786	31
6787	6787	32
6788	6788	33
6789	6789	34
6790	6790	35
6791	6791	36
6792	6792	37
6793	6793	38
6794	6794	39
6795	6795	40
6796	6796	41
6797	6797	42
6798	6798	43 SB 478 80
6799	6799	(h) The department of labor shall have the authority to execute a
6800	6800	memorandum of understanding with any department, agency or agency
6801	6801	division for information required to be shared between agencies pursuant
6802	6802	to the provisions of this section.
6803	6803	(i) The secretary of labor shall adopt rules and regulations necessary
6804	6804	for the purposes of carrying out this section. Such rules and regulations
6805	6805	shall be adopted within 12 months of the effective date of this act by May
6806	6806	13, 2022.
6807	6807	(j) The secretary of labor shall provide an annual status update and
6808	6808	progress report regarding the requirements of this section to the
6809	6809	unemployment compensation modernization and improvement council and
6810	6810	the legislative coordinating council.
6811	6811	(k) This section shall be a part of and supplemental to the
6812	6812	employment security law.
6813	6813	Sec. 11. K.S.A. 44-774 is hereby amended to read as follows: 44-774.
6814	6814	(a) The secretary of labor shall post trust fund computations and data as
6815	6815	required by subsection (b) on a publicly accessible website maintained by
6816	6816	the secretary as follows:
6817	6817	(1) The secretary shall post and maintain certified computations and
6818	6818	data for each of the most recent 20 fiscal years within 120 days of the
6819	6819	effective date of this act; and
6820	6820	(2) for the fiscal year beginning on July 1, 2021 2024, and each fiscal
6821	6821	year thereafter, the secretary shall certify and post the trust fund
6822	6822	computations and data for the fiscal year to the website on or before
6823	6823	December 1 following the end of such fiscal year.
6824	6824	(b) The computations and data to be posted shall include:
6825	6825	(1) Distributions of taxable wages by experience factor for each state
6826	6826	fiscal year including the following information:
6827	6827	(A) The rate group;
6828	6828	(B) the reserve ratio lower limit;
6829	6829	(C) the number of accounts;
6830	6830	(D) the taxable wages by fiscal year;
6831	6831	(E) a summary of active positive eligible accounts with the number of
6832	6832	accounts and fiscal year taxable wages;
6833	6833	(F) a summary of active ineligible accounts with the number of
6834	6834	accounts and fiscal year taxable wages;
6835	6835	(G) a summary of active negative accounts with the number of
6836	6836	accounts and fiscal year taxable wages; and
6837	6837	(H) a summary of terminated and inactive accounts with the number
6838	6838	of accounts and fiscal year taxable wages including all:
6839	6839	(i) Terminated accounts with the number of accounts and fiscal year
6840	6840	taxable wages; and
6841	6841	(ii) inactive accounts with the number of accounts and fiscal year
6842	6842	1
6843	6843	2
6844	6844	3
6845	6845	4
6846	6846	5
6847	6847	6
6848	6848	7
6849	6849	8
6850	6850	9
6851	6851	10
6852	6852	11
6853	6853	12
6854	6854	13
6855	6855	14
6856	6856	15
6857	6857	16
6858	6858	17
6859	6859	18
6860	6860	19
6861	6861	20
6862	6862	21
6863	6863	22
6864	6864	23
6865	6865	24
6866	6866	25
6867	6867	26
6868	6868	27
6869	6869	28
6870	6870	29
6871	6871	30
6872	6872	31
6873	6873	32
6874	6874	33
6875	6875	34
6876	6876	35
6877	6877	36
6878	6878	37
6879	6879	38
6880	6880	39
6881	6881	40
6882	6882	41
6883	6883	42
6884	6884	43 SB 478 81
6885	6885	taxable wages organized by regular rated, industry rated and negative
6886	6886	rated accounts; and
6887	6887	(2) an average high cost benefit rate summary, including:
6888	6888	(A) The average high cost benefit rate currently in effect; and
6889	6889	(B) the benefit cost rate for the fiscal years used to calculate the
6890	6890	average high benefit cost rate;
6891	6891	(3) the statewide wage data, including:
6892	6892	(A) Statewide average annual wage (SAAW) for the fiscal year; and
6893	6893	(B) statewide average weekly wage (SAWW) for the fiscal year; and
6894	6894	(4) certified computations and data for contributing negative rated
6895	6895	employers assigned to rate groups N1 through N11, including, for the
6896	6896	current and most recent calculated three years:
6897	6897	(A) Employer account ID;
6898	6898	(B) NAICS code;
6899	6899	(C) the employer's account balance by fiscal year;
6900	6900	(D) the employer's taxable wages by fiscal year;
6901	6901	(E) the employer's calculated reserve ratio by fiscal year;
6902	6902	(F) the employer's taxable wage base by fiscal year;
6903	6903	(G) the benefits charged to the employer by fiscal year;
6904	6904	(H) the total number of temporary weeks requested by the employer,
6905	6905	if any;
6906	6906	(I) the total number of temporary weeks approved for the employer, if
6907	6907	any;
6908	6908	(J) the total number of temporary weeks claimed by the employer, if
6909	6909	any;
6910	6910	(K) if workshare was requested by the employer; and
6911	6911	(L) if workshare was approved for the employer.
6912	6912	(c) This section shall be a part of and supplemental to the
6913	6913	employment security law.
6914	6914	Sec. 12. K.S.A. 2023 Supp. 44-775 is hereby amended to read as
6915	6915	follows: 44-775. (a) (1) The secretary of labor and the secretary of
6916	6916	commerce shall jointly establish and implement the my reemployment
6917	6917	plan as provided in this section. For purposes of this section, "my
6918	6918	reemployment plan" means a program jointly established and implemented
6919	6919	by the Kansas department of labor and the Kansas department of
6920	6920	commerce that provides enhanced reemployment services, including
6921	6921	workforce services provided by the department of commerce, to Kansans
6922	6922	receiving unemployment insurance benefits.
6923	6923	(2) The program shall be required for all claimants except claimants
6924	6924	that are:
6925	6925	(A) In the shared work program,;
6926	6926	(B) in the trade adjustment assistance and trade readjustment
6927	6927	assistance program, claimants on temporary layoff with a return-to-work
6928	6928	1
6929	6929	2
6930	6930	3
6931	6931	4
6932	6932	5
6933	6933	6
6934	6934	7
6935	6935	8
6936	6936	9
6937	6937	10
6938	6938	11
6939	6939	12
6940	6940	13
6941	6941	14
6942	6942	15
6943	6943	16
6944	6944	17
6945	6945	18
6946	6946	19
6947	6947	20
6948	6948	21
6949	6949	22
6950	6950	23
6951	6951	24
6952	6952	25
6953	6953	26
6954	6954	27
6955	6955	28
6956	6956	29
6957	6957	30
6958	6958	31
6959	6959	32
6960	6960	33
6961	6961	34
6962	6962	35
6963	6963	36
6964	6964	37
6965	6965	38
6966	6966	39
6967	6967	40
6968	6968	41
6969	6969	42
6970	6970	43 SB 478 82
6971	6971	date but such claimants shall only be excepted during any first 8
6972	6972	consecutive weeks of benefits, claimants that are;
6973	6973	(C) on temporary unemployment as defined in K.S.A. 44-703(ii), and
6974	6974	amendments thereto;
6975	6975	(D) currently employed, claimants that are;
6976	6976	(E) current reemployment services and eligibility assessment
6977	6977	participants, claimants that are;
6978	6978	(F) active members in good standing of a placement union or; or
6979	6979	(G) claimants that are engaged in a training program. The program
6980	6980	shall be implemented on or before June 1, 2021.
6981	6981	(2)(3) (A) The following shall apply to any request to the secretary
6982	6982	for an extension or extensions of additional weeks of temporary
6983	6983	unemployment, as defined by K.S.A. 44-703(ii), and amendments thereto:
6984	6984	(i) The request shall be made in writing by a rated contributing
6985	6985	employer on behalf of an identified individual or individuals;
6986	6986	(ii) the request shall be submitted, with respect to each individual, for
6987	6987	an increment of not less than two weeks but not more than four weeks of
6988	6988	the total maximum amount of additional temporary unemployment allowed
6989	6989	for the individual, as provided by subparagraphs (C) and (D); and
6990	6990	(iii) the rated contributing employer shall agree to provide the
6991	6991	secretary with reports relating to the temporary unemployment extension
6992	6992	request as the secretary may require.
6993	6993	(B) The secretary may approve one or more temporary employment
6994	6994	extension requests for an individual in an increment of two to four weeks
6995	6995	for each request up to the maximum total number of weeks permitted, as
6996	6996	provided by subparagraphs (C) and (D), if the secretary determines that
6997	6997	the requesting employer has:
6998	6998	(i) Agreed to provide the secretary with all reports required as
6999	6999	provided by subparagraph (A)(iii);
7000	7000	(ii) filed all reports required to be filed under the employment
7001	7001	security law for all past and current periods;
7002	7002	(iii) paid all contributions required to be paid under the employment
7003	7003	security law; and
7004	7004	(iv) if the requesting employer is a negative-rated contributing
7005	7005	employer, improved the requesting employer's most recent calculated
7006	7006	reserve ratio from the previous reserve ratio for the previous reporting
7007	7007	year by at least 0.10%.
7008	7008	(C) The total maximum amount of additional temporary
7009	7009	unemployment for an individual in a benefit year that may be granted by
7010	7010	the secretary upon the request of a rated contributing employer shall be
7011	7011	limited to four weeks. The total maximum amount of temporary
7012	7012	unemployment for an individual, including any incremental extensions of
7013	7013	additional temporary unemployment granted by the secretary, shall be
7014	7014	1
7015	7015	2
7016	7016	3
7017	7017	4
7018	7018	5
7019	7019	6
7020	7020	7
7021	7021	8
7022	7022	9
7023	7023	10
7024	7024	11
7025	7025	12
7026	7026	13
7027	7027	14
7028	7028	15
7029	7029	16
7030	7030	17
7031	7031	18
7032	7032	19
7033	7033	20
7034	7034	21
7035	7035	22
7036	7036	23
7037	7037	24
7038	7038	25
7039	7039	26
7040	7040	27
7041	7041	28
7042	7042	29
7043	7043	30
7044	7044	31
7045	7045	32
7046	7046	33
7047	7047	34
7048	7048	35
7049	7049	36
7050	7050	37
7051	7051	38
7052	7052	39
7053	7053	40
7054	7054	41
7055	7055	42
7056	7056	43 SB 478 83
7057	7057	limited to eight weeks, except as provided by subparagraph (D).
7058	7058	(D) The total amount of additional temporary unemployment benefits
7059	7059	for an individual in a benefit year shall be limited to 12 weeks if the
7060	7060	incremental requests for additional temporary unemployment are made by
7061	7061	a requesting employer determined by the secretary to be primarily
7062	7062	engaged in the construction of highways or elevated highways, streets,
7063	7063	roads, airport runways, public sidewalks or bridges. The total maximum
7064	7064	amount of temporary unemployment for an individual in a benefit year
7065	7065	pursuant to this subparagraph, including any incremental extensions of
7066	7066	additional temporary unemployment granted by the secretary, shall be
7067	7067	limited to 16 weeks.
7068	7068	(4) The secretary of labor shall provide the secretary of commerce
7069	7069	with the names and contact information of claimants that have claimed a
7070	7070	third week of benefits in the current benefit year. The secretary of labor
7071	7071	shall request the claimant to upload or create a complete resume in the
7072	7072	Kansasworks workforce system, and complete a job search plan that
7073	7073	includes a skills assessment component. The secretary of commerce shall
7074	7074	offer and provide, when requested, assistance to the claimants in
7075	7075	developing the documents or plan through collaboration by the secretary
7076	7076	with the Kansasworks workforce system. The secretary of commerce may
7077	7077	require claimants to participate in reemployment services. The claimant
7078	7078	shall have 14 calendar days to respond to the secretary of commerce. The
7079	7079	secretary of commerce shall report any failure to respond by the claimant
7080	7080	to the secretary of labor.
7081	7081	(3)(5) The secretary of labor shall share labor market information and
7082	7082	current available job positions with the secretary of commerce. The
7083	7083	secretary of labor may collaborate with Kansasworks or other state or
7084	7084	federal agencies with job availability information in obtaining or sharing
7085	7085	such information.
7086	7086	(4)(6) The secretary of commerce shall match open job positions with
7087	7087	claimants based on skills, work history and job location that is a
7088	7088	reasonable commute from the claimant's residence and communicate the
7089	7089	match information to the claimant and to the employer. The secretary of
7090	7090	labor and the secretary of commerce shall consider whether the claimant or
7091	7091	a Kansas employer would benefit from the claimant's participation in a
7092	7092	work skills training or retraining program as provided by subsection (b)
7093	7093	and, if so, provide such information to the employer, if applicable, and the
7094	7094	claimant. Claimants who fail to respond within 14 calendar days after
7095	7095	contact by Kansasworks or the department of commerce shall be reported
7096	7096	by the secretary of commerce to the secretary of labor.
7097	7097	(5)(7) The secretary of commerce and the secretary of labor shall
7098	7098	monitor the result of job matches and share information regarding any
7099	7099	claimant who did not attend an interview or did not accept a position that
7100	7100	1
7101	7101	2
7102	7102	3
7103	7103	4
7104	7104	5
7105	7105	6
7106	7106	7
7107	7107	8
7108	7108	9
7109	7109	10
7110	7110	11
7111	7111	12
7112	7112	13
7113	7113	14
7114	7114	15
7115	7115	16
7116	7116	17
7117	7117	18
7118	7118	19
7119	7119	20
7120	7120	21
7121	7121	22
7122	7122	23
7123	7123	24
7124	7124	25
7125	7125	26
7126	7126	27
7127	7127	28
7128	7128	29
7129	7129	30
7130	7130	31
7131	7131	32
7132	7132	33
7133	7133	34
7134	7134	35
7135	7135	36
7136	7136	37
7137	7137	38
7138	7138	39
7139	7139	40
7140	7140	41
7141	7141	42
7142	7142	43 SB 478 84
7143	7143	was a reasonable match for the claimant's work history and skills and was
7144	7144	within a reasonable commute from the claimant's residence. The secretary
7145	7145	of commerce shall contact the claimant and report the contact to the
7146	7146	secretary of labor. The secretary of labor shall consider whether the
7147	7147	claimant has failed to meet work search requirements and if the claimant
7148	7148	should continue to receive benefits.
7149	7149	(b) The secretary of commerce shall refer claimants to a work skills
7150	7150	training or retraining program as appropriate. The secretary of commerce
7151	7151	shall seek to obtain or utilize any available federal funds for the program,
7152	7152	and to the extent feasible, may make current work skills training and
7153	7153	retraining programs available to claimants. The secretary of labor may
7154	7154	allow claimants to participate in such a program offered by the secretary of
7155	7155	commerce or by another state or federal agency in lieu of requiring the
7156	7156	claimant to meet job search requirements and the requirements of the my
7157	7157	reemployment plan until the number of allowed benefit weeks has expired.
7158	7158	A claimant shall participate in such a program for not less than 25 hours
7159	7159	per week. The secretary of commerce shall monitor those my
7160	7160	reemployment plan claimants participating in training managed by the
7161	7161	workforce centers to ensure compliance.
7162	7162	(c) Claimants who participate in the my reemployment plan or the
7163	7163	work skills training or retraining program shall meet attendance or
7164	7164	progress requirements established by the secretary of commerce to
7165	7165	continue eligibility for unemployment insurance benefits. Non compliant
7166	7166	‐
7167	7167
7168	7168	claimants shall be reported by the secretary of commerce to the secretary
7169	7169	of labor. The secretary of labor shall disqualify such claimants from further
7170	7170	benefits within five business days of receiving the report, unless or until
7171	7171	the claimant demonstrates compliance to the secretary of commerce, and
7172	7172	shall communicate the disqualification and the reason for the
7173	7173	disqualification to the claimant. The secretary of commerce shall report to
7174	7174	the secretary of labor when the claimant has reestablished compliance. The
7175	7175	secretary of labor may continue benefits or reinstate a claimant's eligibility
7176	7176	for benefits upon a showing of good cause by the claimant for the failure
7177	7177	to meet attendance or progress requirements or my reemployment plan
7178	7178	participation requirements.
7179	7179	(d) The secretary of labor and the secretary of commerce shall
7180	7180	provide an annual status update and progress report for the my
7181	7181	reemployment plan to the standing committee on commerce, labor and
7182	7182	economic development of the house of representatives and the standing
7183	7183	committee on commerce of the senate during the first month of the 2022
7184	7184	regular legislative session and the first month of each regular legislative
7185	7185	session thereafter.
7186	7186	(e) This section shall be a part of and supplemental to the
7187	7187	employment security law.
7188	7188	1
7189	7189	2
7190	7190	3
7191	7191	4
7192	7192	5
7193	7193	6
7194	7194	7
7195	7195	8
7196	7196	9
7197	7197	10
7198	7198	11
7199	7199	12
7200	7200	13
7201	7201	14
7202	7202	15
7203	7203	16
7204	7204	17
7205	7205	18
7206	7206	19
7207	7207	20
7208	7208	21
7209	7209	22
7210	7210	23
7211	7211	24
7212	7212	25
7213	7213	26
7214	7214	27
7215	7215	28
7216	7216	29
7217	7217	30
7218	7218	31
7219	7219	32
7220	7220	33
7221	7221	34
7222	7222	35
7223	7223	36
7224	7224	37
7225	7225	38
7226	7226	39
7227	7227	40
7228	7228	41
7229	7229	42
7230	7230	43 SB 478 85
7231	7231	Sec. 13. K.S.A. 44-704, 44-705, 44-709, 44-710, 44-710b, 44-717,
7232	7232	44-771, 44-772 and 44-774 and K.S.A. 2023 Supp. 44-703, 44-710a and
7233	7233	44-775 are hereby repealed.
7234	7234	Sec. 14. This act shall take effect and be in force from and after its
7235	7235	publication in the statute book.
7236	7236	1
7237	7237	2
7238	7238	3
7239	7239	4
7240	7240	5