Kentucky Payroll Tax Compliance

Use this information to ensure compliance with state payroll tax regulations. Find details on tax forms, withholdings, unemployment and other tax, e-file and pay information, general state and agency information, and employer registration.

Tax Forms

Agency Form Detail

Form ID	Tax Code	Form Name
UI-3 (Filing)	UI	Employer's Quarterly Unemployment Wage and Tax Report	view
Effective Date 12-01-2012 Form Name Employer's Quarterly Unemployment Wage and Tax Report Filing Frequency Quarterly Filing Due Dates Due the last day of the month following the end of the quarter. (April 30, July 31, October 31, and January 31). W2's sent with Annual Filing? No File Zero Wages Rule Yes File Zero Liability Rules Yes Send Methods Available in QuickBooks Desktop Payroll Effective Date 10-03-2007 Filing Methods-DIY Print and Mail Payment Methods-DIY Check Send Methods Available in QuickBooks Online Payroll Filing Methods Worksheet to be used to assist with the filing and/or payment submission to the agency. Payment Methods N/A
New Hire Report (Filing)	UI	New Hire Report	view
Effective Date 12-01-2013 Form Name New Hire Report Filing Frequency As required Filing Due Dates Due within 20 days after the employee is hired, rehired or returns to work. W2's sent with Annual Filing? No File Zero Wages Rule No File Zero Liability Rules No Send Methods Available in QuickBooks Desktop Payroll Effective Date 01-01-2008 Filing Methods-DIY Print and Mail Send Methods Available in QuickBooks Online Payroll Filing Methods Signature-ready form to be printed, signed, and mailed to tax agency. Payment Methods N/A
K-3 (Filing)	WH	Employer's Return of Income Tax Withheld	view
Effective Date 01-01-2008 Form Name Employer's Return of Income Tax Withheld Filing Frequency Annual Filing Due Dates Due by January 31 of the following year. W2's sent with Annual Filing? No File Zero Wages Rule Yes File Zero Liability Rules Yes Send Methods Available in QuickBooks Desktop Payroll Effective Date 01-01-2008 Filing Methods-DIY Print and Mail Payment Methods-DIY Check Send Methods Available in QuickBooks Online Payroll Filing Methods K-3: Signature-ready form to be printed, signed, and mailed to tax agency. K-3E: Worksheet to be used to assist with the filing submission to the agency. Payment Methods Check
K-1 (Filing and Payment)	WH	Employer's Return of Income Tax Withheld	view
Effective Date 08-29-2008 Form Name Employer's Return of Income Tax Withheld Filing Frequency One Day Twicemonthly Monthly Quarterly Filing Due Dates One Day: Due one banking day after $100K accumulation limit is reached during any reporting period. Twicemonthly: January liability is due on February 10th. February through November liabilities for the 1st through the 15th are due on the 25th of the same month. February through November liabilites for the 16th through the end of the month are due on the 10th of the following month. December liabilities for the 1st through the 15th are due on December 26th, and December liabilities for the 16th through the 31 are due on January 31. Monthly: Due the 15th of the following month, for January through November. Note: December liabilities are due January 31 using the K-3 form. Quarterly: Due the last day of the month following the end of the first 3 quarters of the year. (April 30, July 31, and October 31) Note: The fourth quarter deposit is due January 31 with form K-3. W2's sent with Annual Filing? No File Zero Wages Rule Yes File Zero Liability Rules Yes Send Methods Available in QuickBooks Desktop Payroll Effective Date 08-29-2008 Filing Methods-DIY Print and Mail Payment Methods-DIY Check Send Methods Available in QuickBooks Online Payroll Filing Methods Electronic filing and/or payment submission to the agency. or Signature-ready form to be printed, signed, and mailed to tax agency. Payment Methods ACH Credit or Check
Form K-5 (Filing)	WH	Kentucky Employer’s Report of Withholding Tax Statements	view
Effective Date 01-01-2018 Form Name Kentucky Employer’s Report of Withholding Tax Statements Filing Frequency Annual Filing Due Dates Due by January 31 of the following year. W2's sent with Annual Filing? No File Zero Wages Rule No File Zero Liability Rules No Send Methods Available in QuickBooks Desktop Payroll Effective Date 01-01-2018 Filing Methods-DIY Print and Mail Send Methods Available in QuickBooks Online Payroll Filing Methods Electronic filing submission to the agency. or Signature-ready form to be printed, signed, and mailed to tax agency. Payment Methods N/A
State W2 (Filing)	WH	Wage and Tax Statement	view
Effective Date 01-01-2018 Form Name Wage and Tax Statement Filing Frequency Annual Filing Due Dates The last day of January following the end of the year being filed. W2's sent with Annual Filing? No File Zero Wages Rule No File Zero Liability Rules No Send Methods Available in QuickBooks Desktop Payroll Effective Date 05-10-2010 Filing Methods-DIY Create File and Upload Send Methods Available in QuickBooks Online Payroll Filing Methods Electronic filing submission to the agency. or Signature-ready form to be printed, signed, and mailed to tax agency. Payment Methods N/A

Withholdings

Agency contact information

Effective Date: 10-01-2016

Agency Name: Kentucky Department of Revenue

Vendor Payable Name: Kentucky State Treasurer

Mailing Address: P.O. Box 181
Station 57
Frankfort, KY 40602-0181

Phone Numbers: Withholding Tax
502-564-7287

Support Website URL: http://revenue.ky.gov/Get-Help/Pages/Contact-Us.aspx

Agency Website URL: http://revenue.ky.gov/Business/Pages/Employer-Payroll-Withholding.aspx

Agency Holidays

Effective Date: 01-01-2019

Agency Holidays: For Federal Reserve Bank Holidays refer to Agency IRS, Tax Items WH/SS/Medicare:

State Observed Holidays:
Good Friday (Spring Holiday) 1/2 Day - April 19th (Not a banking holiday)
Day after Thanksgiving - November 29th
Christmas Eve Day - December 24th

Agency Account Number Formats (QuickBooks Desktop Payroll only)

Effective Date: 01-01-2008

Account Number Name: KY Dept of Revenue Acct No.

QuickBooks Employer Account Number Format(s): 999999

Agency Withholding Details

Effective Date: 01-01-2019

WH Supported?: Yes

Allowance Amount Detail: $2590.00

Supplemental Rate Detail: Supplemental wages should be added to the regular wages in the current payroll period, or to the wages paid in the last preceding payroll period within the same calendar year, in order to calculate the tax due.

W4 Requirements

Effective Date: 01-01-2019

Can Use Federal W4?: No

Agency Tax Payment Details

Effective Date: 01-01-2008

Tax Payment Name: KY Withholding

Verification Tracking

Last Verified Date: 02-12-2019

Tax Payment Frequency Detail

Payment Frequency	Payment Name
Annual	KY Withholding	view
Effective Date 01-01-2008 Tax Payment Name KY Withholding Frequency Annual Liability Accrual Period Calendar Year Due Date Due January 31st of the following year Threshold Requirement Withholding liability is less than $400 a year
Monthly	KY Withholding	view
Effective Date 01-01-2008 Tax Payment Name KY Withholding Frequency Monthly Liability Accrual Period Calendar Month Due Date Due the 15th of the month, except for December liabilities which are due on January 31st of the following year Threshold Requirement Withholding liability is greater than or equal to $2,000, but less than $50,000 a year
Next Day	KY Withholding	view
Effective Date 01-01-2008 Tax Payment Name KY Withholding Frequency Next Day Liability Accrual Period Any reporting period Due Date Next banking day Threshold Requirement Withholding tax liability of $100,000.00 or more during any reporting period.
Quarterly	KY Withholding	view
Effective Date 01-01-2008 Tax Payment Name KY Withholding Frequency Quarterly Liability Accrual Period Calendar Quarter Due Date Due the last day of the month following the end of the quarter Threshold Requirement Withholding liability is greater than or equal to $400, but less than $2,000 a year
Twice-Monthly	KY Withholding	view
Effective Date 01-01-2008 Tax Payment Name KY Withholding Frequency Twice-Monthly Liability Accrual Period 1st - 15th 16th - EOM Due Date 1st - 15th due by the 25th of the same month 16th - EOM due by the 10th of the following month Exceptions: December liability incurred for the 16th - 31st is due January 31st of the following year. January liability is due on February 10th Threshold Requirement Withholding liability is greater than or equal to $50,000 a year

Electronic Mandate Requirements

Effective Date: 01-01-2018

Employer Filing Requirements: W-2: Employers that report 26 or more employees must file annual wage and tax information electronically.

Employer Payment Requirements: Employers who withhold $25,000 or more per month must pay electronically.

Employers who accumulate taxes of $100,000 or more during any reporting period must remit payment within one banking day electronically.

Unemployment Tax

Agency contact information

Effective Date: 09-01-2016

Agency Name: Kentucky Division of Unemployment Insurance

Vendor Payable Name: Treasurer, Kentucky Unemployment Insurance Fund

Mailing Address: Division of Unemployment Insurance
275 East Main Street
Frankfort, KY 40601

Phone Numbers: Tax Status Section/Employer New Accounts
502-564-2272

Tax Accounting Section
502-564-2168

Support Email: des.uit@ky.gov

Agency Holidays

Effective Date: 01-01-2019

Agency Holidays: For Federal Reserve Bank Holidays refer to Agency IRS, Tax Items WH/SS/Medicare:

State Observed Holidays:
Good Friday (Spring Holiday) 1/2 Day - April 19th (Not a banking holiday)
Day after Thanksgiving - November 29th
Christmas Eve Day - December 24th

Agency Account Number Formats (QuickBooks Desktop Payroll only)

Effective Date: 01-01-2008

Account Number Name: KY Division of Unemployment Insurance ID No.

QuickBooks Employer Account Number Format(s): 99 999999 9 or 99 999999Z 9

Agency Tax Rate Detail

Effective Date: 01-01-2019

Fixed Dollar Amount: N/A

Minimum Rate: 0.3%

Maximum Rate: 9%

New Employer Rate: 2.7%

Employer Wage Base

Effective Date: 01-01-2018

Wage Base Amount: $10,500.00

Employee Rates

Fixed Rate: N/A

Employee Wage Base

Wage Base Amount: N/A

Agency Surcharge Detail

Effective Date: 08-01-2017

Surcharge Name: Surcharge

Creditable to FUTA: No

Fixed Rate: N/A

Minimum Rate: N/A

Maximum Rate: N/A

New Employer Rate: N/A

Wage Base Amount: $10,500.00

Verification Tracking

Last Verified Date: 01-11-2019

Agency Surcharge Detail

Effective Date: 07-01-2018

Surcharge Name: SCUF

Creditable to FUTA: No

Fixed Rate: 0.075%

Minimum Rate: N/A

Maximum Rate: N/A

New Employer Rate: 0.075%

Wage Base Amount: $10,500.00

Surcharge Expiration Date: 07-01-2023

Verification Tracking

Last Verified Date: 10-23-2018

Agency Tax Payment Details

Effective Date: 12-01-2011

Tax Payment Name: KY Unemployment Insurance

Verification Tracking

Last Verified Date: 01-08-2019

Tax Payment Frequency Detail

Payment Frequency	Payment Name
Quarterly	KY Unemployment Insurance	view
Effective Date 09-19-2008 Tax Payment Name KY Unemployment Insurance Frequency Quarterly Liability Accrual Period Calendar Quarter Due Date Due the last day of the month following the end of the quarter (April 30, July 31, October 31, January 31). Threshold Requirement NA

Electronic Mandate Requirements

Effective Date: 01-01-2018

Employer Filing Requirements: Electronic filing required if 10 or more employees are filed.

Employer Payment Requirements: No mandate - ACH debit is optional ( ACH credit is not available)

Employer Registration

Withholding Tax

How does the agency prefer the employer to register?: Online

Where can I find out more about the agency process for registration?: https://onestop.portal.ky.gov/OneStopPortal/

Is there a registration fee?: No

What is the name of the form to use for registration?: Kentucky Tax Registration Application and Instructions - Form 10A100

What is the link to the form for registration?: https://revenue.ky.gov/Forms/10A100.pdf

Additional information about the registration for this state.: Online registration will usually create the account number immediately. If it does not the employer should log back in within a few hours after submission to check for number.

Fax/Mail registration can take up to 10 days

Unemployment Insurance Tax

How does the agency prefer the employer to register?: Online

Where can I find out more about the agency process for registration?: https://kewes.ky.gov/EmployerReg/empAcctIntro_welcome.aspx

Is there a registration fee?: No

What is the name of the form to use for registration?: Kentucky Employer Account Registration

What is the link to the form for registration?: https://kewes.ky.gov/EmployerReg/empAcctIntro_welcome.aspx

Additional information about the registration for this state.: Online Registration is only method for registering an account.

Once the application is complete a confirmation number will be given. This is NOT the account number. The application will be processed and the account number will be mailed to the employer. Entire process takes about 2 weeks to complete.

Registration questions will change based on Business type customer chooses on Website.

Tax Forms

Agency Form Detail

Send Methods Available in QuickBooks Desktop Payroll

Send Methods Available in QuickBooks Online Payroll

Send Methods Available in QuickBooks Desktop Payroll

Send Methods Available in QuickBooks Online Payroll

Send Methods Available in QuickBooks Desktop Payroll

Send Methods Available in QuickBooks Online Payroll

Send Methods Available in QuickBooks Desktop Payroll

Send Methods Available in QuickBooks Online Payroll

Send Methods Available in QuickBooks Desktop Payroll

Send Methods Available in QuickBooks Online Payroll

Send Methods Available in QuickBooks Desktop Payroll

Send Methods Available in QuickBooks Online Payroll

Withholdings

Agency contact information

Agency Holidays

Agency Account Number Formats (QuickBooks Desktop Payroll only)

Agency Withholding Details

W4 Requirements

Agency Tax Payment Details

Verification Tracking

Tax Payment Frequency Detail

Electronic Mandate Requirements

Unemployment Tax

Agency contact information

Agency Holidays

Agency Account Number Formats (QuickBooks Desktop Payroll only)

Agency Tax Rate Detail

Employer Wage Base

Employee Rates

Employee Wage Base

Agency Surcharge Detail

Verification Tracking

Agency Surcharge Detail

Verification Tracking

Agency Tax Payment Details

Verification Tracking

Tax Payment Frequency Detail

Electronic Mandate Requirements

Employer Registration

Withholding Tax

Unemployment Insurance Tax

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