Kansas.gov

SECTION XIII

Definition of Terms

Administrative Review: Review of a Contributions determination. A determination is made by Contributions field staff and includes a determination that an individual is an employee and not an independent contractor, that a business is liable for filing UI reports, etc.

Alternate Base Period: The last four completed calendar quarters immediately preceding the first day of a benefit year. The alternate base period is applied only when a claimant can not establish entitlement for benefits using the standard base period.

Appeal: A request for review of a determination or reconsideration issued by a deputy examiner.

Appeal Referee: A person who acts as administrative law judge at a hearing resulting from an appeal of a deputy examiner's determination or reconsideration.

Average Annual Payroll: The average of the taxable payrolls of an eligible contributing employer for the last three calendar years immediately preceding the computation date. For certain new employers, the average is computed by using the last two calendar years.

Base Period: The four-quarter period, either standard or alternate, used to determine unemployment benefits entitlement for an individual.

Benefit Cost Payment: Quarterly tax payments made by rated governmental employers.

Benefit Determination: A determination by an adjudicator of the Kansas Department of Labor with respect to a person's eligibility or qualification for unemployment insurance benefits.

Board of Review: A group of three individuals who review an appeal judge's decision.

Claimant: An individual who is seeking unemployment insurance benefits.

Contributing Employer: Any employer, other than a reimbursing employer or rated governmental employer, who pays contributions each quarter based upon a contribution rate and a taxable wage base as determined in the law.

Contributions: Quarterly tax payments made by contributing employers.

Contributions Determination: A decision by the Contributions Branch concerning liability determinations, rate or benefit payment protests and the transfer of experience rating factors.

Deputy Examiner: An individual who reviews the information received from the claimant and the employer and makes the initial determination or reconsideration of the claimant's eligibility.

Disqualification: A denial of unemployment insurance benefits.

Duration of Unemployment (Disqualification): Period of time commencing with the effective date of a determination of disqualification to receive unemployment insurance benefits and ending when the individual has returned to insured work and earned three or eight times his or her weekly benefit amount.

Eligible Employer: A contributing or rated governmental employer who has been subject to the Employment Security Law for a sufficient period of time to have its contribution rate or benefit cost rate computed based upon its own actual and potential risk of unemployment.

Employer: An individual or entity that is subject to the Kansas Employment Security Law.

Extended Benefits: Additional benefits allowed, based upon economic conditions, when regular benefits have been exhausted.

FUTA: The Federal Unemployment Tax Act (FUTA) was created to finance all administrative expenses of the federal/state unemployment insurance system and the federal costs involved in extended benefits.

Governmental Employers: The State of Kansas and its political subdivisions including counties, cities, townships, school districts, water districts, cemetery districts and any other governmental units.

Issue: A question of fact or law to be decided.

Indian Tribe: Tribal units (subdivisions, subsidiaries or business enterprises) wholly owned by such Indian tribes.

Judicial Review: Review by the district court or appellate court of the final decision by the Secretary of the Kansas Department of Labor.

Misclassification: When an employer incorrectly classifies workers as independent contractors rather than employees.

Monetary Determination: A determination notifying the claimant of "base period wages" and whether the wages are sufficient to establish entitlement for benefits. If sufficient, then a weekly benefit amount and total benefit amount are established for the benefit year.

Negative Account Balanced Employer: An eligible contributing employer whose total benefits charged have exceeded all contributions paid.

Noncharge provision: Wages paid by the employer are used in the calculation of benefits for the claimant but the employer's account is not charged for the benefits.

Nonmonetary Determination: A determination that is not based on wages (money). It advises both the employer and the claimant that either a denial of benefits has or has not been issued. Both parties have appeal rights. The appeal must be filed within 16 days of the mailing date.

Positive Balance Employer: An employer who has paid more contributions (tax) over the life of the business than the amount of benefits charged over the same period.

Payments in Lieu of Contributions: Payments that equal the full amount of regular benefits, plus one half of extended benefits for nonprofit employers, and payments that equal the full amount of regular benefits, plus the full amount of extended benefits, for governmental employers.

Rated Governmental Employer: A governmental unit that elects to make benefit cost payments based upon the governmental employer rate and total wages.

Reconsideration: Review of information, timely submitted by an employer, for use in determining whether their account will be charged for unemployment insurance benefits paid an individual.

Reimbursing Employer: A governmental unit, Indian tribe or nonprofit organization described in Section 501(c)(3) of the Federal Internal Revenue Code that elects to make reimbursing payments in lieu of contributions.

Standard Base Period: The first four quarters of the last five completed calendar quarters immediately preceding the first day of a benefit year.

SUTA: State Unemployment Tax Acts or state unemployment tax avoidance.

SUTA Dumping: A merger, acquisition or restructuring scheme that shifts workforce or payroll to avoid established unemployment tax rates. Such manipulation causes harm to the UI Trust Fund, adversely affecting tax rates for all employers.

Total Benefit Amount: The total benefits an individual is entitled to receive during the benefit year.

Weekly Benefit Amount: The amount that an individual may receive as weekly benefits that are based on highest quarterly earnings in the base period of their claim.