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Kentucky Unemployment Tax Rules for Employers

Filed under Payroll Taxes. Fact checked on February 8, 2013.

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Employers in Kentucky must comply with these unemployment tax rules.

Coverage: Same as under federal law

Rates: 1% to 10.0% for 2013; 2.7% for new non-construction employers; 10% for new construction employers

Taxable Wage Limit: $9,300 for 2013 (scheduled to increase $300 January 1 of each year to 2022, not to exceed $12,000)

Employee Withholding: None

Administration:

Education and Workforce Development Cabinet
275 East Main Street
Frankfort KY 40601
Telephone: (502) 564-2168

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