Valor Payroll Solutions

Kentucky Payroll Information

Enterprise payroll expertise, exclusively for small businesses.

Paying Employees in Kentucky

Kentucky 2025 Minimum Wage:

$7.25 per hour

Kentucky Overtime Rules:

1.5 x’s the regular rate of pay for all hours worked in excess of 40 in a workweek

Kentucky Paystub Requirements:

The amount of each deduction and the general purpose for which the deduction is made.
If an employer provides an electronic statement, then the employer shall provide access to a computer and printer for review and printing by the employee.

How often do you have to pay employees in Kentucky?

Employees must be paid at least twice per month no more than eighteen days after the pay period end date.

When is an employee’s final check due in Kentucky?

Voluntary resignation – wages are due within 14 days or the next scheduled payday, whichever is later.
Involuntary termination – wages are due within 14 days or the next scheduled payday, whichever is later.

Kentucky Payroll Taxes

Kentucky Withholding Tax

Kentucky Withholding Tax Registration

Use the Kentucky One Stop Business Portal to register online

Wages Subject to Kentucky Withholding

All earned within the state of Kentucky are subject to Kentucky withholding with the exception of wages earned by residents of states with a reciprocal agreement
All wages earned by Kentucky residents is subject to Kentucky withholding tax

Kentucky Employee’s Withholding Exemption Certificate

Revenue Form K-4

Reciprocity

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

Kentucky Withholding Tax Due Dates

Due next day if liability is $100,000 or more during reporting period
Due annually by 1/31 if withholding is less than $400
Due quarterly on the last day of the month following the quarter end if withholding is $400-$1999 per year
Due monthly on the 15th of the month following the reporting period if withholding is $2000-$49999
Due semimonthly by the 25th for 1-15 and by the 10th of following month for 16 – EOM if amount withheld is $50000 or more per year

Kentucky Unemployment Tax

Kentucky Unemployment Tax Registration

Use the Education and Workforce Development Cabinet Office of Unemployment Insurance website to register online – https://kewes.ky.gov/Tracking.aspx

Kentucky Unemployment Tax Employer Liabilities

New employer rate: 2.4%
2025 Wage Base: $11,700

Kentucky Unemployment Tax Due Dates

Return and payment are due quarterly on the last day of the month following the end of the reporting period

Kentucky New Hire Reporting

Use the Kentucky New Hire Reporting Employer Services website to report new hires online
Kentucky New Hire Operations Center
P.O. Box 141845
Austin, TX 78714-1845
Phone: (800) 817-2262
FAX: (800) 817-0099
Email: [email protected]

Kentucky Child Support

Make a payment online on the Kentucky Child Support Interactive website
P.O. Box 14059
Lexington, KY 40512-4059
Phone:
Phone: (502) 564-5497
Email: [email protected]

Additional Kentucky Business Resources

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Christina was extremely helpfully and very patient. Christina delivered good work on this project. I enjoyed working with her, Her communication was top-notch, she met all deadlines, and her skills were reasonably strong. She helped me find additional information. I enjoyed working with Christina and will definitely be working with her in the future. Thank you Christina.

Christina was very knowledgeable in all the HR and hiring rules. She really helped me set up the hiring system for my startup. She called CA FTB to confirm the details and went over and above to do her job perfectly. It was awesome working with her and I am glad I hired her.

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