Kentucky Code § KRS 341.230

Destruction of records
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The secretary may authorize the destruction of such original reports and records as have been properly recorded and summarized in the permanent records of the Education and Labor Cabinet or are no longer considered necessary for the proper administration of this chapter. Wage records of the individual worker or transcripts thereof may be destroyed or disposed of two (2) years after the expiration of the period covered by them or upon proof of death of the worker. Such destruction or disposition shall be made only by order of the secretary. Any money received from the disposition of such records shall be deposited to the credit of the unemployment compensation administration fund.

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