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Kentucky State Tax Information


Resources on Kentucky withholding tax, unemployment, income tax and more.

Kentucky Department of Revenue

Kentucky Labor Cabinet

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 2014
Wage Base is $9,300 for 2013 and $9,600 for 2014 in addition to .22% Surcharge
Rates range from 1.0% to 10.00%
New employers use 2.70% for 2014
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:

Kentucky New Hire REporting Center

PO Box 2586

Atlanta, GA 30301-2586

Phone: 800-817-2262

Fax: 800-817-0099

New Hire Form

Report online by clicking here

Remit Withholding for Child Support to:

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

Phone: 502-564-2285

Fax: 502-564-0255

To report online click here

Reciprocal States:

Illinois, Indiana, Michigan, Ohio, Virginia, West Virginia, Wisconsin

For a paycheck calculation visit the Kentucky Paycheck Calculator of PaycheckCity.

Payroll-Taxes.com is a free online resource featuring a compilation of research, collaboration and web tools for use by payroll professionals and more including information about Kentucky state tax, articles, federal tax information and state tax information.


 
TAX TIDBIT... To correctly calculate withholding near wage base limits, enter your Gross Salary Year-to-date. It's important for an accurate calculation and is usually found on your last pay stub.