Kentucky State Tax Information
Resources on Kentucky withholding tax, unemployment, income tax and more.
- 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.
Complete list here
State Unemployment Insurance (SUI):
Reserve ratio formula
Schedule E in effect for 2014
Wage Base is $9,600 for 2014 in addition to .22% Surcharge and $9,900 for 2015 in addition to .21% 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):
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
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
To report online click here
Illinois, Indiana, Michigan, Ohio, Virginia, West Virginia, Wisconsin
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