The Kentucky UI-1 form is a crucial document used to assess an employer's liability for Unemployment Insurance in the state of Kentucky. This form collects essential information about the business, including its type, ownership, and employment details. Completing the UI-1 accurately is vital, as failure to do so may result in no action being taken on the application.
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The Kentucky UI-1 form plays a crucial role in determining an employer's liability for Unemployment Insurance within the state. This form is essential for all employers, whether they are starting a new business, acquiring an existing one, or hiring domestic or agricultural workers. It collects important information about the business, including its name, address, and type of employment. Employers must provide details about their major business activities and the number of workers they plan to employ. Additionally, the form requires information about the organization type, such as whether it is a corporation or a sole proprietorship. Employers are also asked to indicate their payroll expectations, which can help assess their eligibility for Unemployment Insurance coverage. Completing the UI-1 form accurately is vital, as failure to do so may result in no action being taken on the application. By gathering this information, the Kentucky Division of Unemployment Insurance can effectively monitor and manage the unemployment insurance system, ensuring that both employers and employees are appropriately supported.
COMMONWEALTH OF KENTUCKY
This form is to determine if an employer is liable for Unemployment Insurance in
Division of Unemployment Insurance
Kentucky.
P. O. Box 948
NO ACTION WILL BE TAKEN AND
Frankfort, Kentucky 40602-0948
THE FORM RETURNED IF NOT
(502) 564-2272 FAX (502) 564-9332
PROPERLY COMPLETED AND
APPLICATION FOR UNEMPLOYMENT INSURANCE
SIGNED.
PART I - IDENTIFICATION AND TYPE OF EMPLOYMENT
EMPLOYER RESERVE ACCOUNT
1. Business Name & Mailing Address:
UI-1 (R. 06/91) (V-3)
Legal Entity Name
Business Name
(To be completed by all employers)
Address
5.
Check type of employment and complete remainder
Of form as indicated.
Acquired all or part of an existing business - Parts II and VI
New Business Employer - Parts II and III
Domestic Employer - Parts II and IV
City
State
Zip Code
Agricultural Employer – Parts II and V
New 501(c)(3) Non-Profit Employer – Part I Only*
2.
Telephone #
(
)
Governmental Entity - Part I Only*
Fax #
Resumed Employment - Part II
E-Mail
Enter Date Employment Resumed:
3.
Federal Employer ID
* Form UI-1S will be sent to you upon return of this form.
4.If you have previously been assigned an Unemployment Insurance Number, enter it here:
PART II - GENERAL INFORMATION
6.Describe MAJOR Business Activity IN KENTUCKY (BE SPECIFIC)
(g)
Agricultural (Type)
(a)
Retail Trade (Product)
(h)
Wholesale Trade (Product)
(b)
Service (Type)
(i)
Manufacturing (Product)
(c)
Construction (Type)
(j)
Mining (Product)
Residential
Non-residential
(k)
Other (Explain)
(d) Information/Publishing/Broadcasting/Internet
(e)
Finance/Insurance/Real Estate (Product)
(f)
Transportation/Communication/Utilities (Type)
7.
Is this establishment primarily engaged in performing services for other units or locations for this company?
YES
NO
If, “YES”, indicate the nature of activity of this establishment:
Central Administrative Office
Storage (warehouse)
Research, development or testing
(d)
Other (specify)
8.Identification of Owner, Partners (General or Limited), Corporate Officers, Members, etc. (Attach additional sheet if necessary)
SOCIAL SECURITY NUMBER
FIRST NAME
M.I.
LAST NAME
TITLE
TELEPHONE NO.
RESIDENCE ADDRESS
9.Name, Mailing Address and Telephone Number of person with payroll records (if different from above):
10.
Type of Organization:
Sole Proprietorship
Partnership
Corporation
11.Provide the following information for each establishment or location in Kentucky: Physical Location of Business in Kentucky (Street, City, Zip Code)
(If no physical location, please provide home address of employee or work site in Kentucky.)
LLP
LLC
County
Other
No. of Workers
Check here if you wish to file a separate wage and tax report for each location.
12.Prior to beginning employment in Kentucky, were you subject in the current or preceding year under the unemployment compensation
law of any other state?
NO If “YES”, what State:
PART III - NEW BUSINESS EMPLOYMENT (Do not include agricultural or domestic employment!) (INCLUDE CORPORATE OFFICERS!)
13.Date on which you first employed a worker in Kentucky (month, day, year):
14.Date you first paid wages in Kentucky (month, day, year):
15.
Have you or do you expect to have a quarterly payroll of at least $1,500.00?
If “YES” in what month and year did (or will) this first occur?
Month
Year
16.
Have you or do you expect to employ at least one worker in 20 different calendar weeks during a calendar year?
If “YES” in what month and year did (or will) the 20th week occur?
Signature:
I hereby affirm that I am authorized to sign this report on behalf of the indicated employer, and further affirm that the information provided herein is
complete and accurate to the best of my knowledge. I understand that I may be subject to the full penalty of the law for knowingly making a false
statement (KRS 341.990).
SIGNATURE
DATE
UI-1, Page 2 (V-3)
PART IV - DOMESTIC (HOUSEHOLD) EMPLOYMENT
17.Date on which you first employed a worker in domestic employment in Kentucky (month, day, year):
18.Have you or do you expect to have a quarterly domestic (household) payroll of at least $1,000.00?
If yes, in what month and year did (or Will) this first occur?
YES Year
PART V - AGRICULTURAL EMPLOYMENT (INCLUDE CORPORATE OFFICERS!)
19.Date on which you first employed a worker in agricultural employment in Kentucky (month, day, year):
20.Have you or do you expect to have a quarterly agricultural payroll of at least $20,000.00; or, have you or do you
expect to employ at least 10 agricultural workers in 20 different weeks during a calendar year?
If yes, in what month and year did (or will) this first occur?
PART VI - ACQUISITION OF EXISTING BUSINESS - To be completed by both the transferring and acquiring parties.
21.ENTER DATE OF TRANSFER AND STATUS OF OWNERSHIP PRIOR TO TRANSFER
DATE OF TRANSFER
EMPLOYER NO.
FEDERAL NO.
Names of Owner/s or Officer/s Phone
TYPE OF OWNERSHIP
REASON FOR CHANGE
Proprietorship
Sold
Leased
Lease Reverted
TYPE OF CHANGE
Trade or Business Name & Address
Transferred in Entirety (ALL KY OPERATIONS)...
(Complete #22 - Both Parties Must Sign)
Transferred in Part
(Complete #22, 23, 24, 25 & 26 - Both Parties Must Sign
22.
ENTER DATA FOR NEW OWNERSHIP
Name, Address & S.S. # of Owner/s or Officer/s
TRADE OR BUSINESS NAME, ADDRESS & ZIP CODE
Location of Business in Kentucky (Street, City, Zip Code)
Phone (
Principal Activity
Principal Product
23.
ENTER DATA FOR RETAINED PORTION
24.
Portion of prior owner/operator’s reserve account to be transferred:
%
25.Percentage of reserve transferred must be based on payroll or number of employees transferred. Please indicate which basis has been used.
26.Predecessor’s date of first employment for transferred portion.
Signature & Title of Transferor or
Signature & Title of Transferee or
Date
Disposing Employer Shown in Part 1
Acquiring Employer Shown in Part 2
(Owner or Officer)
Filling out the Kentucky UI-1 form is an essential step for employers to determine their eligibility for Unemployment Insurance. Completing this form accurately is crucial, as any errors or omissions may delay processing or result in rejection. Below are the steps to guide you through the process of filling out the form.
After completing the form, review it carefully to ensure all information is accurate and complete. Submit the form to the Kentucky Division of Unemployment Insurance, and keep a copy for your records. Following submission, you may receive further instructions or correspondence regarding your application.
The Kentucky UI-1 form is used to determine an employer's liability for Unemployment Insurance in the state of Kentucky. It collects essential information about the business and its employment activities to assess eligibility and compliance with unemployment insurance regulations.
Any employer who has employees in Kentucky and is starting a new business, acquiring an existing business, or resuming operations after a break must complete the Kentucky UI-1 form. This includes various types of employers, such as corporations, partnerships, and sole proprietorships.
The form requires detailed information, including:
If the Kentucky UI-1 form is not completed properly, it will be returned without action. This means the employer will need to correct the errors and resubmit the form to ensure their compliance with unemployment insurance requirements.
The completed form can be submitted via mail or fax. The mailing address is the Division of Unemployment Insurance in Frankfort, Kentucky, while the fax number is provided on the form itself. Ensure that all required sections are filled out before submission.
There is no specific deadline mentioned for the submission of the Kentucky UI-1 form. However, it is advisable to complete and submit the form as soon as possible to avoid any delays in establishing your unemployment insurance account.
If changes are needed after submission, you may need to contact the Division of Unemployment Insurance directly. They can provide guidance on how to amend the information provided on your UI-1 form.
If you have questions while completing the Kentucky UI-1 form, you can reach out to the Division of Unemployment Insurance at the phone number provided on the form. They are available to assist you with any concerns or clarifications you may need.
Yes, knowingly providing false information on the Kentucky UI-1 form can result in penalties. It is essential to ensure that all information is accurate and complete to avoid legal repercussions.
Incorrect Business Name: Failing to provide the legal entity name or using an informal name can lead to confusion and delays.
Missing Contact Information: Omitting the telephone number or email address makes it difficult for the unemployment office to reach you for any clarifications.
Not Specifying Type of Employment: Selecting the wrong type of employment category can result in improper classification and potential penalties.
Inaccurate Social Security Numbers: Entering incorrect Social Security numbers for owners or officers can cause processing issues.
Failure to Provide Major Business Activity: Not describing the primary business activity can lead to misunderstandings about your business operations.
Incomplete Employment Dates: Leaving out the dates when employment started or wages were first paid can delay the application process.
Incorrectly Reporting Payroll Expectations: Misestimating your payroll amounts or the number of employees can affect your eligibility for unemployment insurance.
Signature Issues: Not signing the form or having an unauthorized person sign can invalidate the submission.
Neglecting to Attach Additional Information: Failing to provide required attachments, such as additional sheets for partners or corporate officers, can lead to incomplete applications.
The Kentucky UI-1 form is essential for employers to determine their liability for unemployment insurance in the state. However, several other forms and documents often accompany this form to ensure compliance with state regulations. Below is a brief overview of four commonly used forms alongside the Kentucky UI-1.
Each of these forms plays a vital role in maintaining accurate records and compliance with Kentucky's unemployment insurance laws. Properly completing and submitting these documents can help employers avoid penalties and ensure they are meeting their obligations under the law.
The Kentucky UI-1 form is similar to the IRS Form SS-4, which is used to apply for an Employer Identification Number (EIN). Both forms are essential for businesses to establish their identity for tax and regulatory purposes. The UI-1 form identifies the employer's liability for unemployment insurance, while the SS-4 helps the IRS track business activities for tax compliance. Each form requires specific business information, including the legal entity name, address, and type of organization. Completing these forms accurately is crucial for ensuring that the business meets its obligations under state and federal laws.
Another document comparable to the Kentucky UI-1 is the IRS Form 940, which is the Employer's Annual Federal Unemployment (FUTA) Tax Return. This form is used to report annual unemployment taxes to the IRS. Like the UI-1, the Form 940 is concerned with unemployment insurance but focuses on federal obligations rather than state. Employers must provide details about their payroll and the taxes owed, ensuring compliance with unemployment tax regulations. Both forms serve to maintain proper records and ensure that employers fulfill their unemployment insurance responsibilities.
The Kentucky UI-1 form also resembles the Kentucky Department of Revenue Form 720, which is the Kentucky Corporation Income Tax Return. This form is used by corporations to report their income and calculate tax liabilities. Both documents require detailed information about the business, including the legal name, address, and type of organization. While the UI-1 focuses on unemployment insurance, the Form 720 is concerned with income tax. Proper completion of both forms is necessary for compliance with state laws and regulations.
Additionally, the Kentucky UI-1 is similar to the Form W-2, which employers use to report wages paid to employees and the taxes withheld. Both forms require accurate reporting of employee information and are critical for tax compliance. The UI-1 establishes the employer’s unemployment insurance status, while the W-2 is used for reporting income to the IRS. Completing both forms ensures that employers meet their obligations to both state and federal agencies regarding employee compensation and benefits.
Finally, the Kentucky UI-1 form has similarities with the Form 941, the Employer's Quarterly Federal Tax Return. This form is used to report income taxes, Social Security tax, and Medicare tax withheld from employee wages. Both forms are essential for maintaining compliance with tax regulations. The UI-1 focuses on unemployment insurance, while the Form 941 addresses federal tax obligations. Accurate completion of these forms is crucial for employers to avoid penalties and ensure proper reporting to government agencies.
When filling out the Kentucky UI-1 form, it is essential to approach the process with care and attention to detail. Here are some important dos and don’ts to keep in mind:
By following these guidelines, you can ensure a smoother process when submitting your Kentucky UI-1 form. Take your time, and don't hesitate to seek assistance if needed. Your diligence will pay off in the long run.
Here are seven common misconceptions about the Kentucky UI-1 form, along with clarifications for each:
This form is applicable to all types of employers, including those acquiring existing businesses and domestic employers. It is not limited to new businesses.
All employers with a certain level of payroll must complete the UI-1 form to determine their unemployment insurance liability. It is not optional.
The form must be signed by an authorized representative of the business. This could be an owner, officer, or designated individual responsible for payroll.
Incomplete forms will not be processed. All required sections must be filled out accurately to avoid delays.
While the UI-1 form is essential for establishing liability, additional documentation may be required based on the specific circumstances of the business.
Employers can submit the UI-1 form via mail, fax, or electronic submission, depending on the guidelines provided by the Kentucky Division of Unemployment Insurance.
Employers can amend the UI-1 form if necessary. It is important to notify the Kentucky Division of Unemployment Insurance of any changes promptly.
Key Takeaways for Filling Out and Using the Kentucky UI-1 Form: