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Kentucky Payroll Information

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Paying Employees in Kentucky

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

 

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 Registration

 

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

 

Kentucky Child Support

 

Additional Kentucky Business Resources

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