Kentucky 2021 Tax Rates

Register as an employer on the Kentucky Office of Unemployment Insurance website

Employee's Withholding Tax Exemption Certificate

: K-4

Withholding Method

: Formula

Supplemental 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.

Kentucky Wage Base

: $10,800 for 2021

Kentucky SUI Rates range from

: 0.3% to 9.0% for 2021

Kentucky new employer rate

: 2.7% for 2021

Kentucky new construction employer rate

: 9.0% for 2021

None

Kentucky Minimum Wage

: Federal minimum wage rate applies

Kentucky 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 Center
PO Box 2586
Atlanta, GA 30301-2586

Phone: 800-817-2262

Fax: 800-817-0099

Kentucky Child Support Enforcement
730 Schenkel Lane
PO Box 2150
Frankfort, KY 40602-2150

Phone: 502-564-2285

Fax: 502-564-0255

None