Kentucky Payroll Information

Kentucky 2024 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 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

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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: 2.7%
• 2024 Wage Base: $11,400

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

• • Kentucky Labor Cabinet
  • Withholding Tax Instructions for Employers
  • Kentucky Department of Revenue