Module 1 - Section 3
Kansas Unemployment Insurance Employer Handbook
Publication K
As before, Section 3 will follow the same format as the previous section. You will see a question, above which is a link to the reference material related to that question. A careful review of the material will give you the answer to the question. This format will let you immediately apply the information by answering a question or questions from the material you just read. If your answer is correct you will be forwarded to the next topic. If your answer is incorrect, you will be able to review the information again and given another opportunity to answer the question, except for questions requiring “true” or “false” answers.
If during the training you need to stop for a while, just click on QUIT TEST and you will be able to start where you left off when you resume the training.
The Kansas Unemployment Insurance Employer Handbook discusses requirements and liabilities for employers related to Federal and State Unemployment Insurance. Unemployment Insurance is an employee benefit paid through taxes by the employer. This benefit pays for unemployment compensation to your personal care attendants in the event they lose their jobs. Unemployment is a part of the Federal and State programs under the Federal Unemployment Tax Act or FUTA. Although this is a benefit to your employees, you must follow both Federal and State regulations when providing this benefit. It is possible that you may owe both Federal unemployment tax (FUTA) and State unemployment tax. Or you may owe only the FUTA tax or only the State unemployment tax.
* Remember to check the Publication 926, Household Employer’s Tax Guide each year for changes in the FUTA threshold amount and other updates and revisions.