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12 Cards in this Set
- Front
- Back
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What is the period of liability for payment of contributions?
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The entire Calendar year in which liability is established
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An employer who desires to terminate coverage must file for a written application for termination between
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Jan 1 and May 1 of the year following the year in which such termination is to be effective.
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The liability ending date will be ____ if a termination request is approved
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December 31 of the preceding calendar year
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If eligibility for termination is met, the field representative will
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complete two status determination reports
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the two status determination reports completed by the field representative will show
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weekly employment, uarterly payrolls qand other status information for the last completed calendar year
-and- will show current year infomration, verify current status and serve as a document for future contact |
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Termination mupon total transfer of experience rating will automatically be transfered by____ and ____
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K.S.A. 44-710 a(b)(1) mandatory transfer
-and- K.S.A. 44-711(d) application fortransfer of factors by successor |
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The secretary may terminate when
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the employer has not individual in employment in the three preceding calendar years
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Common characteristics of ficticious employers
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1) in all cases the businesses were sole proprietorships with up to five employees
2) They never involve a predecessor/successor relationship, always a new business 3)the owner voluntarily comes in to a field office, usually not in the same area where the business address is located 4) No federal or State numbers available and owner gives no indication of having been to IRS or KDOR 5) The owner cooperates in every way and has all figures names and SSN but is unable to provide any check stubs, payroll sheets or supporting detail 6)The amount of wages shown for each "employee" will have at least one quarter over $4K in the base period, at the least, the amounts reported will qualify the "employee" for max WBA 7) When a demand for payment is mad the owner cannot pay or will only pay a small part of amount due |
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Procedures to folllow when investigation turns up common characteristics of ficticious employers
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1. perpare necessary forms and make certain the employer signs them, especially the K-CNS 010
2. Make detailed notes on the employers mannerisms, physical appearance and especially any identifiable items such as tattoos, scars, tics or other impairments 3) Make copies of all notes, reports, forms and checks, and keep in a separate file for use later in an investigationn 4) Advise regional supervisor of your suspicions 5) call audit unit supervisor explaining suspicions and FOLLOW WITH A FIELD REPORT TO CONFIRM THE CALL |
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The Judicary exemption establishes that
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only judges are exempt under judiciary exemption, all other court employees are reportable
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the term employment should not include service by an employee of a state or political subdivision or indian tribe as:
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an elected official
a member of a legislative body a member of the judiciary a member of an indian tribal counsel a member of the state or air national guard temp assignment due to emergency Nontenured policy making or advisory position under thisstate of tribal law wichi ordinarily does not require more than 8 hours per week An election official receiving less than $1K in a calendar year |
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The term employment should not include
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Service of an individual covered by the Railroad Retirement Account
Family employment- Spouse, child under 21 or parents Federal Employment Service performed by a newspaper carrier under 18 if paper delivery made to the ultimate consumer Insurance agents and soliciters that are paid soley by commission Service in any Q for non-profit if wages less than $50 service for a church or convention or association of churches |
