The rate is calculated by adding it to regular wages from current or preceeding payroll period, computing tax on total, and subtracting taxes withheld from regular wages.
State Unemployment Insurance (SUI)
New employers use a rate of 2.7%. New construction employers use 9.75%.
If an employee is fired or quits, he/she should be paid within 14 days of termination or on the next payday, whichever happens last.
New Hire Filing
Within 20 days of employee hiring, rehiring, or returning to work.
Reporting by mail
Kentucky New Hire Reporting Center
P.O. Box 3818
Dublin, OH 43016
Kentucky Child Support Enforcement
P.O. Box 14059
Lexington, KY 40512-4059
Some counties and cities are subject to local taxes.
Illinois, Indiana, Michigan, Ohio, Virginia, West Virginia, and Wisconsin.
The information provided here should not be considered legal or accounting advice nor should it substitute for legal, accounting, and other professional advice. If you require legal or accounting advice, you should always consult your licensed attorney, accountant, or other professional to discuss the facts of your particular situation.
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