Kentucky Compliance and Regulatory Resources

Kentucky business compliance is difficult to keep up with. Paychex helps with state compliance updates and other business resources. Learn more about the requirements your business may need to comply with such as minimum wage, workers’ compensation, and more.

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State Tax Rates and Limits

State Supplemental Withholding Rate*
N/A
2024 KY Withholding Tables

State Unemployment Taxable Wage Base Limit
$11,700

State Unemployment Rate Range for Employers
0.3% to 9.0% 

 

State Unemployment New Employer Rate
2.7% New Employer, 9.0% Construction (both include 0.075% SCUF surcharge)

State Hourly Minimum Wage
$7.25

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

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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The information provided might be applicable only for certain businesses. For example, a state’s minimum wage is generally determined by legislative statute and in some states employer size, geography, industry, or other factors could impact coverage. Please refer to the website(s) provided for additional information.
*Supplemental wages are funds paid to employees in addition to regular wages. In states with individual state tax, the tax withholding rates are different than rates for regular wages. Some examples of supplemental wages include bonuses, commissions, prizes and awards, overtime pay, and retro pay increases, to name a few.