Disputing a Liability Determination (Contributions Appeal Process)

As an employer, you have the right to challenge any adverse decision of the Unemployment Tax Contributions Unit if you feel it is contrary to the law. An appeal process is provided for in K.A.R. 50-2-19 to resolve protests of any determination made pursuant to K.S.A. 44-703, 44-710, 44-710a, 44-710b, 44-710d, 44-717(k) and 44-719(e). Appeals generally fall into the following categories:

  • Notice of liability determination (including, but not restricted to):
    •  employer liability
    • employer/employee relationships
    • wages
    • agricultural labor
    • domestic service
  • Notice of contribution rate or benefit cost rate.
  • Notice of benefit payments.
    • An employer may protest the correctness of the pro rata charges of benefit payments to the employer's account. An employer may not protest the eligibility of a claimant to receive benefits under K.S.A. 44-705 or protest a prior determination of eligibility to be charged at the time a valid new claim is presented under K.S.A. 44-710(c) in a contributions' protest.
  • Notice of the transfer of experience rating factors
  • Willful failure assessments

An employer must take the following steps when protesting a determination:

  1. Within 20 days from the mailing or 15 days after delivery of the determination, request in writing an administrative review of the determination, setting forth the reasons. Request for an administrative review of the contribution rate or benefit cost rate must be made within 15 days of mailing and delivery of the notice.
  2. The administrative review will be made by the Chief of Contributions or the authorized representative. The employer will be notified within 60 days of the results of the administrative review.

    The results of this review will become binding unless: within 20 days after the mailing or 15 days after the delivery of the results of the administrative review, the employer may request an administrative hearing.

    If the Secretary of Labor or a designee grants an administrative hearing, the employer shall be notified of that determination within 10 days and shall be granted an opportunity for a fair hearing before the Secretary or designee. Upon receipt of a determination granting an administrative hearing and upon agreement of all interested parties, the parties may notify the Secretary or designee, in writing, within 10 days from the receipt of the determination, of the parties' desire for mediation. This notice shall include the names and addresses of all interested parties and a statement that all parties are agreeing to mediation.

    Within 10 days from the receipt of a request for mediation, the parties shall be notified by the Secretary or designee of the determination.

    If the request is granted, the administrative hearing may be postponed pending completion of the mediation process. The determination granting or denying a request for mediation is not subject to review or appeal.

    If the parties are unable to reach agreement through mediation, the matter goes to administrative hearing.

    At the administrative hearing the employer is entitled to be present, to be represented by counsel or by a designated representative of the employer's choice at the employer's own expense, and to present oral testimony or evidence. The employer will be notified within 30 days of the Secretary of Labor's findings as a result of the administrative hearing.

    Requests for the administrative review and the administrative hearing must be sent to:

     Kansas Department of Labor
     ATTN: Chief of Contributions
     401 SW Topeka Blvd.
     Topeka, KS 66603-3182

  3. An employer may appeal the Secretary of the Kansas Department of Labor's findings to the district court pursuant to K.S.A. 44-710(b) or K.S.A. 60-2101(d), whichever is applicable.

An appeal of the administrative review determination shall not stay the enforcement of the order made unless the Chief of Contributions or the authorized representative orders a suspension of enforcement.

If you have any questions regarding the contributions' appeal process, contact the Kansas Department of Labor in Topeka at (785) 296-5000 ext. 7639 or email: KDOL.UITax@ks.gov.