Withholding Requirements:

• Register as employer by filing Form UI-1
• (Application for Unemployment Insurance Employer Reserve Account) or online here.
• Employee Withholding Allowance Certificate: For, 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 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 is 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: 800-817-22262 

Fax: 800-817-0099
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