Kansas Statutes
Article 7 - Employment Security Law
44-766 Employers; misclassification of employee; penalty.

44-766. Employers; misclassification of employee; penalty. (a) No person shall knowingly and intentionally misclassify an employee as an independent contractor for the sole or primary purpose of avoiding either state income tax withholding and reporting requirements or state unemployment insurance contributions reporting requirements.
(b) (1) Any person violating subsection (a) shall upon first violation be subject to a civil penalty in an amount computed in the manner prescribed in K.S.A. 79-3228, and amendments thereto.
(2) Any person violating subsection (a) upon a second violation shall be subject to a civil penalty computed as prescribed in paragraph (1) and in addition, upon conviction, shall be guilty of a class C nonperson misdemeanor.
(3) Any person violating subsection (a) upon a third or subsequent violation shall be subject to a civil penalty computed as prescribed in paragraph (1) and in addition, upon conviction, shall be guilty of a class A nonperson misdemeanor.
(c) Criminal violations of subsection (a) may be prosecuted by the attorney general or the district or county attorney for the county in which the violation occurred.
(d) Any civil penalty assessed hereunder shall be remitted to the secretary and deposited in the state treasury.
(e) Any penalty provided in this section shall be in addition to any other penalty and remedy that may otherwise be imposed under the employment security act and such remedies shall be cumulative.
(f) This section shall be part of and supplemental to the employment security law.
History: L. 2006, ch. 118, § 2; L. 2011, ch. 81, § 4; July 1.

Structure Kansas Statutes

Kansas Statutes

Chapter 44 - Labor And Industries

Article 7 - Employment Security Law

44-701 Short title.

44-702 Declaration of state public policy.

44-703 Definitions.

44-704 Benefits; limitations on; notification of claimant's employment to secretary for children and families.

44-704a Extended benefits.

44-704b Same; disqualification conditions; suitable work defined.

44-705 Benefit eligibility conditions; procedure regarding refusals of suitable work; notice to claimant.

44-706 Disqualification for benefits; examination by secretary; substance abuse program, approval of; job skills program, approval.

44-706a Application of 44-705, 44-706.

44-709 Claims for benefits; filing; determination of; appeals; appointment of referees; time computation; board of review, membership, compensation and duties; procedure; witness fees; judicial review; admissibility and effect of administrative actio...

44-710 Employer contributions, payment; rates; charging of benefit payments; employers held harmless for fraud; time computation; pooled fund; reimbursing employers, reports and payments, benefit costs, allocation, group accounts.

44-710a Same; classification of employers; establishment and assignment of annual rates; successor classifications; voluntary contributions; annual certification of Kansas account balance; employment security interest assessment fund, establishment o...

44-710b Rate of contributions, benefit cost rate and benefit liability, notification; review and redetermination; judicial review; periodic notification of benefits charged; federal employers held harmless for fraud; improper payments information rev...

44-710d Governmental entities; election, mode of payment; rated governmental employer; rate computation; notice.

44-710e Governmental entities; tax levy, use of proceeds; employee benefits contribution fund.

44-710f Counties to provide coverage for certain district court employees.

44-710i Common paymaster; wages actually disbursed by employer.

44-711 Period of liability for contributions; election and termination of employer coverage; exceptions; document copies, fees.

44-712 Employment security fund; loans from pooled money investment board, when.

44-713 Merit awards for certain employees.

44-713a In-service training.

44-714 Administration of act; powers and duties of secretary; employees, agents and contractors; reports and records, confidentiality; disclosure of information; witnesses, oaths and subpoenas; state-federal cooperation; fees for document copies.

44-715 Kansas state employment service; officers and employees; appointments; powers and duties.

44-716 Employment security administration fund.

44-716a Special employment security fund; creation; authorized expenditures and transfers.

44-717 Collection of employer payments; penalties and interest, interest assessments, past-due reports and payments; priorities; liens, enforcement; seizure and sale of property; procedure; refunds; cash deposit or bond; liability of officers and sto...

44-718 Protection of rights and benefits; penalties; recoupment of food stamp overissuances; withholding of state income tax from unemployment compensation.

44-719 Penalties for violation of act; repayment of benefits ineligibly received, interest thereon; criminal prosecution.

44-720 Representation in court; prosecutions.

44-721 Nonliability of state.

44-722 Saving clause.

44-723 Operation concurrent with federal act.

44-724 Separability of provisions.

44-725 Contributions and payments in lieu of contributions deductible in computation of Kansas taxable income.

44-727 Title to real property acquired with federal funds.

44-752 Sections 44-704a and 44-713a part of and supplemental to employment security law.

44-757 Short-term compensation program; definitions; rules and regulations; promotion of program; procedures; employer plans, requirements, review and approval; benefits, eligibility and amount; benefit period.

44-758 Lessor employing units and client lessees; liability for contributions on wages for services performed for client lessees; reports and records.

44-759 Administrative rulings; availability of.

44-760 Employment security insurance act for domestic violence survivors; citation.

44-761 Same; definitions.

44-762 Same; curriculum for claimants, implementation and approval.

44-763 Same; benefits not chargeable to employer's accounts.

44-764 Same; supplemental to employment security law.

44-765 Motor vehicle lease agreements; definitions; determination of employment relationship.

44-766 Employers; misclassification of employee; penalty.

44-767 Classification of workers; withholding tax and payroll information; unemployment insurance contributions due; determination of misclassification of worker, collection of income withholding taxes.

44-768 Determination of classification of worker as an employee or independent contractor; circumstances for reasonable basis of classification; imposition of penalties, when.

44-769 Annual report on investigations on misclassification of employees.

44-770 Report on employment refusal based on misconduct.

44-771 Unemployment compensation modernization and improvement council; creation; membership; terms; vacancies; dissolution; compensation; organization; duties and limitations; audit and executive session; staffing; initial report; certain duties of...

44-772 Unemployment insurance program information technology system; development; utilization of technology and features; deadline; inclusion of components, features and program integrity elements specified and defined by unemployment compensation mo...

44-773 Tax consequences information for claimants to be provided by secretary.

44-774 Posting of trust fund computations and data by secretary.

44-775 Establishment of my reemployment plan; duties of secretary of labor and secretary of commerce related to the provision of reemployment services; annual reports; duties of claimants.

44-776 Annual report by secretary concerning the employment security fund; recommendations; expiration of section.

44-777 Identity verification for claimants; form; permitted documentation; presentation to and verification by law enforcement officer; presumption of identity; immunity from liability for law enforcement.