Kentucky 2023 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 Wage / Bonus Rate

: 4.5%

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% 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

: $11,100 for 2023

Kentucky SUI rates range from

: 0.3% to 9.0% for 2023

Kentucky new employer rate

: 2.7% for 2023

Kentucky new construction employer rate

: 9.0% for 2023

Get your unemployment insurance rate: Kentucky UI agency website

None

None

Kentucky Minimum Wage

: $7.25 per hour (inherits the federal minimum wage requirement. State either has no minimum wage law or is lower than Federal minimum wage)

Kentucky Termination Pay

:

• Employee is fired — pay next regular payday or 14 days, whichever is later
• Employee quits — pay next regular payday or 14 days, whichever is later

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

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