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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
  • The withholding formula, revised May 9, 2018, no longer uses the personal exemption credit, only the standard deduction
  • Withholding Method = formula
  • 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. The formula is effective Jan. 1, 2019.
  • If supplemental wages are paid at the same time as regular wages, supplemental wage payment 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 percent. 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. 

Local Taxes:

www.kyola.org/index.php/county-city-links

State Unemployment Insurance (SUI):

Reserve ratio formula
Schedule A in effect for 2019
Wage Base is $10,500 for 2019 
Rates range from 0.3% to 9.0% for 2019
New employers use 2.70% for 2019
New construction employers use 9.0% for 2019

The interest surcharge in not in effect, effective 2019

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.