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Kentucky Payroll Tax and Registration Guide

To stay compliant with state payroll tax laws, you’ll need to provide specific information before you can begin running payroll with Beyond:

  • State Employer Identification Number (EIN) and any applicable state or local tax IDs
  • Assigned tax rates – Determined by each state based on your business’s size, age, and industry
  • Third-Party Administrator (TPA) authorization and power of attorney – Required by most agencies so Beyond can file quarterly wage reports and make tax deposits on your behalf

 

It’s your responsibility to submit and maintain this information to ensure Beyond can accurately handle payroll tax filings and payments. Beyond is not liable for penalties or interest caused by missing or incorrect tax details.

Simplify State Tax Registrations with Middesk

Need help getting set up with state agencies? Beyond partners with Middesk to make it easier to manage your business's state registrations and stay compliant, no matter where your employees are located.

With Middesk, you can:
• Register for required tax IDs and agency accounts quickly and securely
• Manage all your state accounts through a single, user-friendly platform
• Track compliance and government correspondence directly from your dashboard
• Complete “foreign qualification” steps with the Secretary of State for multi-state compliance

Explore what Middesk has to offer

Understand what you need to provide and what tax-related tasks Beyond takes care of for Kentucky employers

What Beyond Needs from You

All Kentucky Employers

Task

Purpose

Register with the Kentucky Department of Revenue

Enables your business to file and pay state taxes

Register with the Kentucky Office of Employment Training (OET)

Enables payment of required state unemployment insurance

Provide your Kentucky Tax ID and deposit frequency

Issued by the Department of Revenue (6 to 9 digits)

Provide your Unemployment Insurance (UI) ID

Issued by the Office of Employment Training

Provide Local Tax IDs

Some counties require additional local tax registration

Provide your State Unemployment (SUI) Rate

Issued annually by the Office of Employment Training

What Beyond handles for Kentucky employers

Withholding Tax

  • Form K-1 (Submission)

    Employer’s Withholding Tax Return
    • Filed semi-monthly, monthly, or quarterly

  • Form K-3 (Submission)

    Employer’s Reconciliation of Income Tax Withheld (Annual Report)
    • Filed quarterly

  • Form K-5 (Submission)

    Transmittal of W-2 Forms
    • Filed annually

  • Form K-2 (Submission)

    Wage and Tax Statement
    • Filed annually

Unemployment Insurance Tax

  • Form UI-3 (Submission)

    Kentucky Quarterly Unemployment Insurance Tax and Wage Report
    • Filed quarterly

Other Requirements

  • New Hire Report (Submission)

    Kentucky New Hire Reporting
    • As needed

Where to Find Your Tax IDs and Rates

If You’re Already Operating in Kentucky:

  • Withholding Tax ID
    Found on notices from the Kentucky Department of Revenue. Depending on when your business was registered, this ID can be 6 or 9 digits. Can’t find it? Call (502) 564-7287.
  • UI Account Number & Rate
    Located on the Tax Rate Notice or Quarterly Tax and Wage Report. For assistance, contact the Kentucky OET.

 

If You’re New to Kentucky:

  • Withholding Tax ID
    Register your business at the Kentucky Department of Revenue. Use the “Create New Account” feature via the Kentucky Online Gateway. A 9-digit Tax ID will be issued upon registration.
  • Unemployment Insurance (UI) ID & Rate
    Register online at the Kentucky Office of Employment Training. After completing registration, you’ll receive both your account number and tax rate.

 

New employers generally receive a 2.70% rate (9.00% for construction) with a wage base of $11,100.

Local Tax IDs in Kentucky

Certain counties in Kentucky have their own tax regulations. If your business operates in or employs workers in these jurisdictions, you may need to obtain a Local Tax ID.

Not all counties require one, for example, Franklin County uses your Federal EIN instead.

You can confirm whether your business needs a local tax registration by visiting the Kentucky Secretary of State’s website.

Have employees working in other states?

If your business operates across state lines or has remote team members based in different states, it’s essential to make sure the proper state paperwork is completed for each location. Beyond takes care of filing the necessary forms in every state where your employees are on payroll, helping you stay compliant no matter where your team works.

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