Wednesday, March 3, 2010

Payroll Kentucky, Unique Aspects of Kentucky Payroll Law and Practice

The Kentucky State Agency that manages the collection and reporting of state taxes deducted from payroll checks:

Revenue Cabinet

200 Fair Oaks Lane

Frankfort, KY 40601-1134

(502) 564-7287

http://revenue.ky. gov /

Kentucky requires the use of the Federal Republic of "K-4 Employees Withholding Exemption Certificate" form to calculate state income tax withholding.

Not all states allow salary reductions made under § 125 cafeteriaO plans 401 (k) in the same manner as the IRS code can be treated. In Kentucky, cafeteria plans are not taxable for the calculation of income tax, tax for unemployment insurance. Deferrals 401 (k) plan are not taxable income, taxable for unemployment.

In Kentucky, the salaries are aggregated to a need for additional state income tax will be calculated.

The state of Kentucky must file W-2s by magnetic media if you have at least 250, areEmployees and are required to submit your federal W-2s by magnetic media.

Kentucky State Unemployment Insurance Agency:

Department of Employment Services

275 E. Main St., 2nd floor. E.

Frankfort, KY 40621st

(502) 564-2900

http://www.kycwd.org/des/ui/ui.htm

The state of Kentucky taxable wage base for unemployment purposes is wages up to $ 8000.00.

Kentucky requires magnetic media reporting of quarterly results, if the employer whenat least 250 employees who produce the quarterly reports.

Unemployment in Kentucky must retain records for a period of at least six years. This information usually includes: name, social security numbers, dates of hire, repair, termination, wages at the time, payroll pay periods and pay dates, time and circumstances of termination.

The Kentucky State Agency charged with enforcing the laws of the state of wages, and the class begins:

Labor Cabinet

Department of EmploymentStandard

Education and training

1047 U.S. 127 South, Ste 4

Frankfort, KY 40601-4381

(502) 564-3070

http://labor.ky. gov /

The minimum wage in Kentucky is $ 5.15 per hour.

The general rule in Kentucky for the payment of FLSA overtime is not the employer of which he is one and half times regular rate after 40 hours per week.

Kentucky state employees are new disclosure requirements that every employer, every new hire and re-adjustment and the report of work mustWaste. The employer must report the information required by the federal government:


Employee Name
Employee Address
The number of employees to social security
Name employer
Employers Address
Employer Federal Employer Identification Number (EIN)

This information must be provided within 20 days, the termination or reinstatement.
Information can be sent as a W4 or equivalent by mail, fax or electronically.
There is a penalty of $ 250.00 for offenses 3 and then to a report lateKentucky.

The Kentucky new hire reporting agency can be found at 800-817-2262 or 804-771-9602 or on the Internet can be reached at http://www.newhire-usa.com/ky/.

Kentucky does not allow compulsory direct deposit

Kentucky will need the following information on an employee's pay stub:


Gross and net
The purpose of the deduction


Kentucky requires that workers be paid no less often than semimonthly, less frequently for FLSA-exempt employees.


Kentucky requires that the timePayable at the end of the period and the payment of wages to employees not more than eighteen days.


Kentucky will be entitled to bill requires that involuntarily terminated employees be paid their final pay must be paid within the next regular payday or 14 days and that voluntarily terminated employees must be paid after their last regular pay day or the next 14 days .


Wages deceased must be paid when normally due to the surviving spouse or guardian of minor children, if thereand buildings are not more than $ 15,000.


Kentucky forfeiture laws require that unclaimed wages to the state, after seven years.

The employer is also obliged to maintain in Kentucky with a record of the wages abandoned and turned to the state for a period of 5 years.


Kentucky Law wages mandates no more than $ 3.02 may be used as a tip credit.



In Kentucky, legislation for the establishment of mandatory rest or meal breaks that workers must have a reasonable mealThe time within 3-5 hours after the shift start, pause for 10 minutes to 4 hours; children: 30-minutes meal after 5 hours.


Kentucky law requires that wages and hours records for a period not less than one year will be retained for a period. These records are usually required for at least the information required under FLSA.

The Kentucky agency is responsible for enforcing orders for children and laws:

Child Support Enforcement Commission

Office of the Attorney General

700 Capitol Ave., Ste118

Frankfort, KY 40,601

(800) 248-1163

http://chfs.ky. gov /


Kentucky has to support the following provisions for child deductions:


When to start Withholding? Order now to start.

When you send payment? Date set in order.

When you send the notice of dismissal? "Prompt".

Maximum rent? $ 1 for each payment.

Withholding Limits? 50% of disposable income.

Please note that this article is not updatedhappen for the changes that can and should from time to time.

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