Kansas Statutes 44-766. Employers; misclassification of employee; penalty
Terms Used In Kansas Statutes 44-766
- Contributions: means the money payments to the state employment security fund that are required to be made by employers on account of employment under Kan. See Kansas Statutes 44-703
- Conviction: A judgement of guilt against a criminal defendant.
- employment: includes services described in paragraphs (i) and (ii) above only if:
(a) The contract of service contemplates that substantially all of the services are to be performed personally by such individual;
(b) the individual does not have a substantial investment in facilities used in connection with the performance of the services, other than in facilities for transportation; and
(c) the services are not in the nature of a single transaction that is not part of a continuing relationship with the person for whom the services are performed. See Kansas Statutes 44-703
- secretary: means the secretary of labor. See Kansas Statutes 44-703
- State: includes , in addition to the states of the United States of America, any dependency of the United States, the Commonwealth of Puerto Rico, the District of Columbia and the Virgin Islands. See Kansas Statutes 44-703
(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 Kan. Stat. Ann. § 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.