All the resources you'll need for 2016 Kentucky withholding tax, unemployment, income tax and more.
• 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.
Local Taxes: Complete list here.
State Unemployment Insurance (SUI): Reserve ratio formula. Wage Base is $10,200 for 2016.
Rates range from 1.0% to 10.00%, plus 0.21% interest surcharge. New employers use 2.70% for 2016, plus 0.21% interest surcharge.
New construction employers use 10.0%.
State Disability Insurance (SDI): None
State Labor Laws:
Minimum wage - The Federal minimum wage rate applies ($7.25).
Termination Pay - Fired/Quit - later of next regular payday or 14 days.
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 Child Support Enforcement730 Schenkel Lane
P.O. Boxe 2150 Frankfort, KY 40602-2150
To report online click here.
Reciprocal States: Illinois, Indiana, Michigan, Ohio, Virginia, West Virginia, Wisconsin.
For a paycheck calculation visit PaycheckCity
Other helpful links: Kentucky Labor Cabinet.