Paying Employees in Kentucky

Kentucky 2021 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

 

Kentucky Unemployment Tax

Kentucky Unemployment Tax Registration

Kentucky Unemployment Tax Employer Liabilities

  • New employer rate: 2.7%
  • 2021 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

  • 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: CHFS.Listens@ky.gov

 

Additional Resources