Kentucky Compliance and Regulatory Resources

Kentucky business compliance can be difficult. Paychex helps with resources like automated compliance notifications and an enhanced HR library. Learn more about state requirements like minimum wage, workers’ compensation, and more.

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State Tax Rates and Limits

State Supplemental Withholding Rate*
N/A
2025 KY Withholding Tables

State Unemployment Taxable Wage Base Limit
$12,000

State Unemployment Rate Range for Employers
0.3% to 9.0%

State Unemployment New Employer Rate
2.7% New Employer, 9.0% Construction

State Hourly Minimum Wage
$7.25

State Minimum Wage for Tipped Employees
$2.13
KY wage and hour information

State Tax ID Registration

State Withholding and State Unemployment Insurance (SUI) Registration

Employers are required to have an active withholding and state unemployment insurance (SUI) tax account numbers to file electronically with the Kentucky’s Department of Revenue (KYDOR) and Kentucky Career Center (KCC).

Register a new business

Note: One registration application will complete your registration requirements for state withholding and SUI.

  1. Visit the Kentucky Online Gateway (KOG) site and log in.
  2. Complete the registrations; be sure to apply for both withholding and SUI accounts.
  3. Allow up to one (1) week to receive the withholding and SUI tax account IDs.
    • Withholding Tax Account Number format: XXXXXXXXX (9 Digits)
    • SUI Tax Account Number will be one of the following formats:
      • XX XXXXXX X (9 digits)
      • XX XXXXXXXX (10 digits)
  4. Enter your new account numbers in Paychex Flex to ensure your account is updated and email your registration confirmation document to your Paychex Service Professional.

Finding an Existing ID

If you have Kentucky withholding and SUI IDs but aren’t sure what they are, you should be able to find them on:

  1. Any correspondence from KYDOR or KCC.
  2. Previously filed returns.

Important: Account ID numbers issued by KYDOR before March 14, 2025, will be in a six-digit format: XXXXXX (6 Digits)

Additional Resources

Workplace Safety

Kentucky OSH

Kentucky has an OSHA-approved state plan covering most private-sector workers and all state and local government workers.

Workers' Compensation

Coverage is mandatory for employers with one (1) or more employees.

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