KENTUCKY – WORKERS WITH DEFINITE RETURN TO WORK DATE DO NOT NEED TO COMPLETE JOB SEARCH REQUIREMENTS

Previously, Thomas & Company reported on emergency legislation, SB136, that provides clarification that individuals who have a definite return-to-work or recall-to-work date—no longer than one year from the filing date of their claim—are not required to actively seek work while collecting unemployment benefits.

At this time, there is no formal process through which employers can request a work search waiver. The Kentucky Benefits Section is working to formalize this process, but in the meantime advised that employers can send their request, along with a list of impacted individuals, directly to the Unemployment Office.

Additionally, in an update to the bill’s language, the state confirmed that the employer does not have to indicate they authorize their reserve account to be charged for benefits payable to the affected employees in the list they send over. The final language, per the Kentucky Office of Unemployment Insurance, can be found here.

Thomas & Company will continue to keep you updated as details are finalized.

WASHINGTON – DID YOU FILE Q4, 2025 TAXES LATE DUE TO THE DECEMBER STORMS AND FLOODING?

If you were unable to file or pay your fourth quarter, 2025 unemployment and wage report timely due to the December storms and floods, you may be eligible for a penalty waiver.

ESD allows for 4 ways to apply for a waiver. You can file using their online form, send an email to [email protected], fax to 800-794-7657, or mail to:

Employment Security Department

UI Tax and Wage Administration

P.O. Box 9046

Olympia WA 98507-9046

Please include:

• A subject line that says: Waiver request.
• Your name.
• Phone number.
• Business name.
• Mailing address.
• Employment Security number (ESD number).
• Quarter and year you are requesting a waiver for.
• Reason you believe you should not be charged penalties.
• Your signature.