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):
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
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
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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These free resources should not be taken as tax or legal advice. Content provided is intended as general information. Tax regulations and laws change and the impact of laws can vary. Consult a tax advisor, CPA or lawyer for guidance on your specific situation.