KANSAS STATUTES AND CODES

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

44-758

Chapter 44.--LABOR AND INDUSTRIES Article 7.--EMPLOYMENT SECURITY LAW

44-758. Lessor employing units and client lessees; liability forcontributions on wages for services performed for client lessees; reports andrecords.(a) Any employer or any individual, organization,partnership, corporation or other legal entity which is a lessor employingunit, as defined by subsection (ff) of K.S.A. 44-703 and amendmentsthereto, shall be liable for contributions on wages paid by the lessoremploying unit to individuals performing services for client lessees.For the purposes of the employment security law,noclient lessee shall lease an individual proprietor, partner or corporateofficer, who is a shareholder or a member of the board of directors of thecorporation, from any lessor employing unit. Any client lessee shall be jointlyand severally liable for any unpaid contributions, interest and penaltiesdue under this law from any lessor employing unit attributable to wages forservices performed for the client lessee by employees leased to the clientlessee. The lessor employing unit shall keep separate records and submitseparate quarterly contributions and wage reports for each client lessee.

(b) Any lessor employing unit which is currently engaged in the businessof leasing employees to client lessees shall comply with the provisions ofsubsection (a) prior to October 1, 1990.

(c) The provisions of this section shall not be applicable to privateemployment agencies which provide temporary workers to employers on atemporary help basis, provided the private employment agencies are liableas employers for the payment of contributions on wages paid to temporaryworkers so employed.

(d) This section shall be construed as part of the employment security law.

History: L. 1990, ch. 186, § 1; July 1.