Kentucky Revised Statutes — Title XI (Revenue and Taxation)
KRS 141.320 — Remuneration paid by an employer deemed wages
If the remuneration paid by an employer to an employee for services performed during
one-half (1/2) or more of any payroll period of not more than thirty -one (31) consecutive
days constitutes wages, all the remuneration paid by such employer to such employ ee for
such period shall be deemed to be wages; but if the remuneration paid by an employer to
an employee for services performed during more than one -half (1/2) of any such payroll
period does not constitute wages, then none of the remuneration paid by such employer to
such employee for such period shall be deemed to be wages.
Source: official text