Riehl v. Kentucky Unemployment Compensation Commission

CULLEN, Commissioner.

The Unemployment Compensation Statute defines “subj ect employer” to include:

“Any employing unit which, in each of three calendar quarters in the preceding calendar year, had in covered employment four or more workers (whether or not the same workers), to as many as four of whom at least fifty dollars in wages was payable to each with respect to such covered employment in each such quarter.” KRS 341.-070(1).

Confirming the administrative interpretation, the judgment appealed declares that the statutory definition embraces an employer who regularly maintains fewer than four…