In this article, you’ll find the latest resources on Kentucky withholding tax, unemployment, income tax and more. Kentucky Department of Revenue
Kentucky Labor Cabinet
Kentucky Withholding Requirements:
- Register as employer by filing Form UI-1 (Application for Unemployment Insurance Employer Reserve Account) or online here.
- Employee Withholding Allowance Certificate: Form K-4
- Withholding Method = formula
- Supplemental Rate = Add to regular wages for current or preceding payroll period, compute tax on total, and subtract tax withheld from regular wages.
Kentucky Local Taxes:
Complete list here.
Kentucky State Unemployment Insurance (SUI):
Reserve ratio formula Schedule E in effect for 2015 Wage Base is $9,900 for 2015 in addition to .21% Surcharge.
Rates range from 1.0% to 10.00
% New e mployers use 2.70% for 2015
New construction employers use 10.0%
Kentucky State Disability Insurance (SDI):
None
Kentucky State Labor Laws:
Minimum wage - The Federal minimum wage rate applies
Termination Pay - Fired/Quit - later of next regular payday or 14 days.
Kentucky New Hire Reporting:
Employers must report hiring, rehiring, and return to work within 20 days on Form W-4 on Form W-4 (or equivalent) to:
Kentucky New Hire Reporting Center
P.O. Box 2586 Atlanta, GA 30301-2586
Phone: 800-817-2262
Fax: 800-817-0099 New Hire Form Report online by clicking here.
Kentucky Remit Withholding for Child Support to:
Kentucky Child Support Enforcement730 Schenkel Lane
P.O. Box 2150 Frankfort, KY 40602-2150
Phone: 502-564-2285
Fax: 502-564-0255
To report online click here.
Kentucky Reciprocal States:
Illinois, Indiana, Michigan, Ohio, Virginia, West Virginia, Wisconsin
For a paycheck calculation visit the Kentucky Paycheck Calculator of PaycheckCity.
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