Withholding
Withholding requirements
Employees must fill out Form K-4.
Supplemental rate
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)
Wage base
$11,100
Contribuitions
New employers use a rate of 2.7%. New construction employers use 9.75%.
More information
Labor
Minimum wage
$7.25
Termination Pay
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.
More information
New Hire Filing
Reporting deadline
Within 20 days of employee hiring, rehiring, or returning to work.
Reporting online
Reporting by mail
Kentucky New Hire Reporting Center
P.O. Box 3818
Dublin, OH 43016
New hire reporting form
Child Support
Online payments
More information
Kentucky Child Support Enforcement
P.O. Box 14059
Lexington, KY 40512-4059
Other
New employer registration
Local taxes
Some counties and cities are subject to local taxes.
Reciprocal states
Illinois, Indiana, Michigan, Ohio, Virginia, West Virginia, and Wisconsin.
Disability insurance
N/A
Helpful links
Last Updated
01/01/2021
States
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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