The Kentucky State Agency that oversees the collection and reporting of state income taxes deducted from payroll checks is:
Revenue Cabinet
200 Fair Oaks Lane
Frankfort, KY 40601-1134
(502) 564-7287
http://revenue.ky.gov/
Kentucky requires that you use the federal form “K-4 Employee Withholding Exemption Certificate” to figure your state income tax withholding.
Not all states allow salary reductions made under Section 125 or 401 (k) cafeteria plans to be treated the same way the IRS code allows. In Kentucky, cafeteria plans are not taxed for income tax calculation; taxable for unemployment insurance purposes. 401 (k) plan deferrals are not subject to income tax; taxable for unemployment purposes.
In Kentucky, supplemental wages are required to be added for the calculation of state income tax withholding.
You must file your Kentucky State W-2s by magnetic means if you have at least 250 employees and you must file your federal W-2s by magnetic means.
The Kentucky State Unemployment Insurance Agency is:
Department of Employment Services
275 E. Main St., 2nd Fl. E.
Frankfort, KY 40621
(502) 564-2900
http://www.kycwd.org/des/ui/ui.htm
The state of Kentucky’s taxable wage base for unemployment purposes is wages up to $ 8000.00.
Kentucky requires magnetic media to report quarterly wage reports if the employer has at least 250 employees who are reporting that quarter.
Unemployment records must be kept in Kentucky for a minimum period of six years. This information generally includes: name; Social Security number; hiring, rehiring and termination dates; wages by period; payroll pay periods and pay dates; date and circumstances of termination.
The Kentucky state agency charged with enforcing state wage and hour laws is:
Labor Cabinet
Labor Standards Division,
Learning and training
1047 United States 127 South, Ste. 4
Frankfort, KY 40601-4381
(502) 564-3070
http://labor.ky.gov/
The minimum wage in Kentucky is $ 5.15 per hour.
The general provision in Kentucky for overtime pay at a non-FLSA-covered employer is one and a half times the regular rate after 40 hours per week.
The state of Kentucky’s new hire reporting requirements are that each employer must report every new hire and rehire and job denials. The employer must report the elements required by the federal government of:
- Name of the employee
- Employee address
- Employee’s Social Security Number
- Name of the employee
- Employee address
- Employer’s Federal Employer Identification Number (EIN)
This information must be reported within 20 days after hiring or rehiring.
Information can be submitted as W4 or equivalent by mail, fax, or electronically.
There is a fine of $ 250.00 for the third and subsequent offenses for a late report in Kentucky.
You can contact the Kentucky New Hire Reporting Agency at 800-817-2262 or 804-771-9602 or on the web at http://www.newhire-usa.com/ky/.
Kentucky does not allow mandatory direct deposit
Kentucky requires the following information on an employee’s pay stub:
- Gross and net profit
- purpose of deductions
- When to start withholding? Order specifies the start date.
- When to send the payment? Date noted in order.
- When to send the Notice of Termination? “Promptly.”
- Maximum administrative fee? $ 1 per payment.
- Retention limits? 50% of available earnings.
Kentucky requires that the employee be paid no less frequently than biweekly, and less frequently for FLSA-exempt employees. Kentucky requires that the time lapse between the end of the pay period and the payment of wages to the employee not exceed eighteen days. Kentucky payroll law requires that involuntarily terminated employees be paid their final pay later than the next regular payday or 14 days and that voluntarily terminated employees must be paid their final pay later than the next regular payday. regular payment or 14 days. The deceased employee’s salary must be paid when it is normally due to the surviving spouse or custodian of minor children if there is no will and the estate does not exceed $ 15,000. Withholding laws in Kentucky require that unclaimed wages be paid to the state after seven years. In addition, the employer is required in Kentucky to keep a record of wages abandoned and turned over to the state for a period of 5 years. Kentucky payroll law requires that no more than $ 3.02 be used as a tip credit. In Kentucky, payroll laws covering mandatory breaks or meal breaks state that employees must have a reasonable meal period within 3-5 hours of the start of the shift; 10 minute break every 4 hours; minors: 30-minute meal period after 5 hours. Kentucky statute requires that wage and hour records be kept for a period of not less than one year. These records will normally consist of at least the information required by the FLSA.
The Kentucky agency charged with enforcing child support laws and orders is:
Child Support Enforcement Commission Office of the Attorney General 700 Capitol Ave., Ste. 118 Frankfort, KY 40601 (800) 248-1163 http://chfs.ky.gov/ Kentucky has the following provisions for child support deductions minors:
Please note that this article is not updated for changes that can and will happen from time to time.