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
- 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: firstname.lastname@example.org
Kentucky Child Support