2024 Kentucky Taxes
Employee Withholding Requirements
Standard Deduction
: $3,160 for 2024Supplemental Wage / Bonus Rate
: taxed same as regular income- Register as an employer on the Kentucky Office of Unemployment Insurance website
Employee's Withholding Tax Exemption Certificate
: K-4
Kentucky State Unemployment Insurance (SUI)
Kentucky Wage Base
: $11,400 for 2024Kentucky SUI rates range from
: 0.3% to 9.0% for 2024Kentucky new employer rate
: 2.7% for 2024Kentucky new construction employer rate
: 9.0% for 2024- Get your unemployment insurance rate: Kentucky UI agency website
Kentucky State Disability Insurance (SDI)
- None
Kentucky Family Leave Insurance (FLI)
- None
Kentucky Local Taxes
Kentucky Minimum Wage
Kentucky Minimum Wage
: $7.25 per hour (inherits the federal minimum wage requirement. State either has no minimum wage law or is lower than Federal minimum wage).
Kentucky State Labor Laws
Kentucky Termination Pay
:- Employee is fired — pay next regular payday or 14 days, whichever is later
- Employee quits — pay next regular payday or 14 days, whichever is later
Kentucky New Hire Reporting
- Kentucky New Hire Reporting Center
PO Box 2586
Atlanta, GA 30301-2586 - Phone: 800-817-2262
- Fax: 800-817-0099
Remit Withholding for Child Support to
- Kentucky Child Support Enforcement
730 Schenkel Lane
PO Box 2150
Frankfort, KY 40602-2150 - Phone: 502-564-2285
- Fax: 502-564-0255
Kentucky Reciprocal States
- Illinois
- Indiana
- Michigan
- Ohio
- Virginia
- West Virginia
- Wisconsin
These free resources should not be taken as tax or legal advice. Content provided is intended as general information. Tax regulations and laws change and the impact of laws can vary. Consult a tax advisor, CPA or lawyer for guidance on your specific situation.