KRS 341.590

If the federal government does not, for any fiscal year, make the certification for payment to this state of funds for the assistance of this state in the administration of this chapter as provided by Title III of the Federal Social Security Act (49 Stat. 620) or any amendment thereto, every employer subject to this chapter shall, for that fiscal year, pay to the unemployment compensation administration fund, to be used for the administration of this chapter, contributions equal to three-tenths of one percent (0.3%) of such subject employer's wages payable for covered employment for the same period. These contributions shall be collected the same as contributions for the payment of benefits.