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Kentucky Payroll Information

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Paying Employees in Kentucky

  • Kentucky 2022 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 Withholding Tax 

    Kentucky Withholding Tax Registration

    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

    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

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    Kentucky Unemployment Tax

    Kentucky Unemployment Tax Registration

    Kentucky Unemployment Tax Employer Liabilities

    • New employer rate: 2.7%
    • 2022 Wage Base: $11,100

    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: ky-newhire@maximus.com

    Kentucky Child Support

    Additional Resources

     

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