2019 Kentucky Taxes
Withholding Requirements
- Register as an employer on the Kentucky Office of Unemployment Insurance website
Employee's Withholding Tax Exemption Certificate
: K-4Withholding Method
: FormulaSupplemental Rate
: 5%- Employers may determine the amount of withholding by using wage bracket tables or by using the computer formula, which is based on a flat rate of 5 percent and a standard deduction, which is to be adjusted annually
- If supplemental wages are paid at the same time as regular wages, supplemental wage payments are treated as if the two payments are a single wage payment for the regular pay period and withholding is determined on the total amount at the flat rate of 5%. If paid at a different time, the supplemental wages may be aggregated with the regular wage payment for the current pay period, or for the preceding pay period.
Local Taxes
Kentucky State Unemployment Insurance (SUI)
Kentucky Wage Base
: $10,500 for 2019Kentucky SUI Rates range from
: 0.3% to 9.0% for 2019Kentucky new employer rate
: 2.7% for 2019Kentucky new construction employer rate
: 9.0% for 2019
Kentucky State Disability Insurance (SDI)
- None
Kentucky State Labor Laws
Kentucky Minimum Wage
: Federal minimum wage rate appliesKentucky Termination Pay
:- Employee is fired — later of next regular payday or 14 days
- Employee quits — later of next regular payday or 14 days
Kentucky New Hire Reporting
- Kentucky New Hire Reporting Center
PO Box 2586
Atlanta, GA 30301-2586 - Phone: 800-817-2262
- Fax: 800-817-0099
Remit Withholding for Child Support to
- Kentucky Child Support Enforcement
730 Schenkel Lane
PO Box 2150
Frankfort, KY 40602-2150 - Phone: 502-564-2285
- Fax: 502-564-0255
Kentucky Reciprocal States
- None
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.