April 19, 2024


Advocacy. Mediation. Success.

Payroll Kentucky, Exceptional Features of Kentucky Payroll Legislation and Follow

The Kentucky State Agency that oversees the selection and reporting of Condition cash flow taxes deducted from payroll checks is:

Profits Cabinet

200 Honest Oaks Lane

Frankfort, KY 40601-1134

(502) 564-7287


Kentucky involves you to use the Federal “K-4 Worker Withholding Exemption Certificate” form to determine point out money tax withholding.

Not all states let income reductions manufactured beneath Section 125 cafeteria strategies or 401(k) to be handled in the very same way as the IRS code permits. In Kentucky cafeteria designs are not taxable for money tax calculation taxable for unemployment coverage uses. 401(k) strategy deferrals are not taxable for earnings taxes taxable for unemployment purposes.

In Kentucky supplemental wages are required to be aggregated for the condition money tax withholding calculation.

You ought to file your Kentucky point out W-2s by magnetic media if you are have at minimum 250 staff members and are expected to file your federal W-2s by magnetic media.

The Kentucky Point out Unemployment Insurance policy Company is:

Division for Work Services

275 E. Primary St., 2nd Fl. E.

Frankfort, KY 40621

(502) 564-2900


The Condition of Kentucky taxable wage foundation for unemployment purposes is wages up to $8000.00.

Kentucky demands Magnetic media reporting of quarterly wage reporting if the employer has at the very least 250 workforce that they are reporting that quarter.

Unemployment data will have to be retained in Kentucky for a minimum interval of 6 several years. This information and facts commonly involves: identify social safety quantity dates of hire, rehire and termination wages by interval payroll pay periods and pay out dates day and instances of termination.

The Kentucky State Agency billed with enforcing the condition wage and hour guidelines is:

Labor Cupboard

Division of Employment Standards,

Apprenticeship and Instruction

1047 U.S. 127 South, Ste. 4

Frankfort, KY 40601-4381

(502) 564-3070


The bare minimum wage in Kentucky is $5.15 for each hour.

The common provision in Kentucky about having to pay additional time in a non-FLSA protected employer is a single and a single half moments normal charge following 40-hour week.

Kentucky State new employ the service of reporting prerequisites are that every single employer must report each and every new employ and rehire and work refusals. The employer should report the federally expected aspects of:

  • Employee’s title
  • Employee’s tackle
  • Employee’s social protection amount
  • Employer’s name
  • Employers address
  • Employer’s Federal Employer Identification Number (EIN)

This info have to be documented within 20 times of the choosing or rehiring.
The info can be despatched as a W4 or equivalent by mail, fax or electronically.
There is a $250.00 penalty for 3rd and later offenses for a late report in Kentucky.

The Kentucky new retain the services of-reporting company can be reached at 800-817-2262 or 804-771-9602 or on the net at http://www.newhire-united states.com/ky/.

Kentucky does not allow obligatory immediate deposit

Kentucky requires the adhering to info on an employee’s pay stub:

  • Gross and Internet Earnings
  • goal of deductions
  • Kentucky necessitates that employee be paid out no a lot less frequently than semimonthly, a lot less regularly for FLSA-exempt personnel. Kentucky requires that the lag time amongst the conclude of the pay out period and the payment of wages to the staff not exceed eighteen times. Kentucky payroll regulation involves that involuntarily terminated employees need to be paid their closing pay out with in later of next typical payday or 14 times and that voluntarily terminated staff members should be compensated their final pay back later on of upcoming standard payday or 14 days. Deceased employee’s wages have to be paid out when usually owing to the surviving husband or wife or custodian of slight small children if there is no will and estate is not in excess of $15,000. Escheat legislation in Kentucky need that unclaimed wages be paid out more than to the point out just after seven years. The employer is further required in Kentucky to hold a file of the wages deserted and turned in excess of to the condition for a interval of 5 many years. Kentucky payroll law mandates no additional than $3.02 may perhaps be utilised as a idea credit rating. In Kentucky the payroll legal guidelines covering necessary rest or food breaks are that staff members have to have a reasonable food period inside of 3-5 hours following change starts 10-minute rest every 4 several hours minors: 30-minute food interval after 5 hrs. Kentucky statute demands that wage and hour records be kept for a period of not much less than a single calendar year. These documents will normally consist of at minimum the data demanded under FLSA. The Kentucky agency charged with implementing Boy or girl Assist Orders and regulations is: Child Aid Enforcement Commission Place of work of the Attorney Common 700 Capitol Ave., Ste. 118 Frankfort, KY 40601 (800) 248-1163 http://chfs.ky.gov/ Kentucky has the pursuing provisions for boy or girl assistance deductions:

    • When to begin Withholding? Order specifies date to commence.
    • When to deliver Payment? Day famous in buy.
    • When to mail Termination Notice? “Promptly.”
    • Utmost Administrative Charge? $1 per payment.
    • Withholding Limits? 50% of disposable earnings.

    Remember to note that this post is not updated for adjustments that can and will come about from time to time.