Unemployment Insurance Fraud occurs when a claimant intentionally misrepresents information to receive benefits they are not entitled to.

Common Examples of Claim Fraud:

• Failing to report hours worked and earnings
• Not available or able to work
• Not actively seeking employment
• Using a stolen identity to claim benefits

1. Fill out the Report Fraud Form (K-FRD 310) and email it to KDOL.ReportSuspectedFraud@ks.gov.
2. You will receive an email confirmation.

Employer unemployment fraud occurs when an employer intentionally manipulates or misreports information to avoid paying unemployment taxes or to improperly prevent former employees from receiving unemployment benefits.

• Misclassifying Employees as Independent Contractors – Employer falsely classify employees to avoid paying unemployment insurance taxes.
• Underreporting Wages or Payroll – Employer reports lower wages or fewer employees than they actually have to reduce tax liability.
• Paying Workers "Off the Books" – Employer pays workers in cash and fails to report earnings to avoid taxes.
• Providing False Information About Employee Termination – Employer claims an employee was fired for misconduct instead of being laid off to avoid unemployment benefits.
• Colluding with Employees for Fraudulent Claims – Employers and employees conspire to file fraudulent claims while the employee continues working.
• Creating Phantom Employees – Employer files unemployment claims for fake employees to collect fraudulent benefits.
• Shifting Employees Between Shell Companies – Employer moves employees between multiple entities to manipulate tax rates and minimize unemployment tax obligations.

Email KDOL.UITax@ks.gov with the following details:

• Your name and phone number
• Employer’s name and contact information
• Your job title and responsibilities
• Explanation of how your role was misclassified

Worker misclassification happens when employees are incorrectly classified as independent contractors, denying them key legal protections such as minimum wage, overtime pay and unemployment benefits.

1. Email KDOL.UITax@ks.gov with the following details:

• Business name and address
• Worker’s job title and responsibilities
• How the worker is classified (employee vs. independent contractor)
• Any relevant documents or evidence

2. KDOL will review your report and may request additional information.

Under Kansas Employment Security Law, an employee includes:

• Any corporate officer
• Any worker considered an employee under common law rules
• Any worker whose employment is specifically covered by law
• Employees may work part-time, temporarily or on a probationary basis.

An employer can be a person or a legal entity operating a business, including:

• Businesses (Sole Proprietors, Partnerships, Corporations, LLCs, Joint Ventures)
• Nonprofits and Charitable Organizations
• Public Entities (State and Federal Agencies)
• Estates, Associations and Trusts
• Other Organizations

Note: Most employers become subject to state employment taxes after paying workers more than $1,500 in a calendar quarter and must register with the Department of Labor within 15 days. For more information, review the Kansas Unemployment Security Law.

If you received a 1099-G or an Overpayment Notice and did not file a claim for unemployment benefits, report this activity immediately.

How to Report Identity Theft (False Unemployment Claim)

1. Visit fraudreport.dol.ks.gov and complete the online form.
2. Dispute the overpayment resulting from the fraudulent claim by following the instructions below:

• Download and complete the Unsworn Declaration of Payments Not Received/Identity Theft Form (KBEN 7105). See forms below.
• Mail or Fax completed forms

• Mail To:  
  Unemployment Contact Center
  PO Box 3539
  Topeka, KS 66601-3539

• Fax To: 
  785-296-3249

Forms

• Unsworn Declaration of Payments Not Received/Identity Theft Form (KBEN 7105) (English)
• Declaración sin Juramento de Pagos No Recibidos/Robo de Identidad (KBEN 7105S) (Español)

Protecting Your Identity

If you believe your identity has been used fraudulently, take these steps immediately:

• Report identity theft to the Federal Trade Commission (FTC).
• Place a fraud alert on your credit record with one of the three credit bureaus:
  • Equifax: 866-349-5191
  • Experian: 888-397-3742
  • TransUnion: 800-680-7289
• Notify your bank and credit card providers to flag irregular transactions.
• Check your Social Security earnings statement online at my Social Security | SSA to ensure accurate reporting.