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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*
2024 KY Withholding Tables

State Unemployment Taxable Wage Base Limit
$11,400

State Unemployment Rate Range for Employers
0.3% to 9.0% (includes 0.75% SCUF surcharge)

 

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


Compliance Insights