14 April 2020 Kentucky small employers' SUI tax rates will not be affected by layoffs for COVID-19; governor authorized to delay SUI contributions due dates Recently enacted legislation (SB 150) amends state unemployment insurance (SUI) law to require that the tax rates of employers of 100 or fewer employees not be impacted as a result of layoffs caused by restrictions imposed by the governor's executive orders during the COVID-19 state of emergency. (Governor's news release.) SB 150 also allows the governor to delay the due date for employer quarterly unemployment insurance (UI) contributions without any penalties or interest being imposed on an employer. The governor and the Kentucky Office of Unemployment Insurance had not yet, as of the time of this Alert, issued guidance regarding this provision's effect on the first quarter 2020 UI return and contributions. For more information regarding the Office's response to COVID-19, go here. On March 25, 2020, Governor Beshear ordered nonessential businesses to shut down beginning March 26, 2020, to continue until the state of emergency has ended. State residents are encouraged to stay at home unless visiting essential businesses as listed in the order. (Governor's COVID-19 website.)
Document ID: 2020-0973 | |||||||||||
