Kentucky

Withholding

Withholding requirements

Employees must fill out Form K-4:

http://revenue.ky.gov/Forms/42A8041113.pdf

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

$10,500

Contribuitions

New employers use a rate of 2.7%. New construction employers use 9.75%.

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 by mail

Kentucky New Hire Reporting Center
P.O. Box 3818
Dublin, OH 43016

New hire reporting form

https://ky-newhire.com/files/kyform.pdf

Child Support

More information

Kentucky Child Support Enforcement
P.O. Box 14059
Lexington, KY 40512-4059

Other

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

05/01/2019

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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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