Kentucky State Tax Information
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Kentucky Department of Revenue
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.
Local Taxes:
Complete list here
State Unemployment Insurance (SUI):
Reserve ratio formula
Schedule E in effect for 2011
Wage Base is $8,000
Rates range from 1.0% to 10.00%
New employers use 2.70%
New construction employers use 10.0%
State Disability Insurance (SDI):
None
State Labor Laws:
Minimum wage - The Federal minimum wage rate applies
Termination Pay - Fired/Quit - later of next regular payday or 14 days.
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:
New Hire Directory
PO Box 3510
Topeka, KS 66601-3510
Fax: (888) 219-7798
Report online by clicking here
Remit Withholding for Child Support to:
Division of Child Support Enforcement
Department of Social Insurance
Cabinet for Human Resources
275 East Main Street, 6th Floor East
Frankfort, KY 40621
502-564-2285, extension 466
To report online click here
Reciprocal States:
Illinois, Indiana, Michigan, Ohio, Virginia, West Virginia, Wisconsin
For paycheck calculation visit the Kentucky Paycheck Calculator of PaycheckCity.
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