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PAYROLL TAX REGISTRATION

Kentucky payroll tax registration

What to set up in Kentucky before the first payroll, in date order, with each agency, online portal and deadline. Enter the first employee's start date and the first pay date to see the dates.

Facts checked on November 18, 2025 against the official sources listed at the end of this page. For employers. General information, not legal or tax advice: confirm a deadline with the agency before you rely on it.

Setup steps before the first payroll

  1. Workers' comp

    Get workers' compensation coverage

    Deadline
    Before anyone starts work
    Workers' comp in Kentucky (Worklio Insurance) (opens in a new tab)
    Source
    revenue.ky.gov/Forms/42A003-March%202026.pdf (opens in a new tab), checked October 6, 2026
  2. State tax accounts

    Register for a Kentucky withholding account (Kentucky Tax Registration Application) on MyTaxes.ky.gov

    Deadline
    Before the first payroll
    Agency
    Withholding: Kentucky Department of Revenue, Withholding Tax (opens in a new tab)
    Online
    mytaxes.ky.gov (opens in a new tab)
    Returns
    By annual Kentucky withholding: under $400 annual (Form K-3 by January 31); $400-$1,999 quarterly (K-1 by the last day of the month after the quarter, K-3 for the fourth quarter); $2,000-$49,999 monthly (K-1 by the 15th of the next month); $50,000 or more twice-monthly; all filed and paid electronically, and returns are due even when nothing was withheld
    Source
    revenue.ky.gov/Business/Pages/Register-Business.aspx (opens in a new tab), checked October 5, 2026
  3. Local taxes

    Register with each city and county occupational license tax office where you are located or work

    Deadline
    Before the first payroll that must withhold it
    Many cities and counties impose occupational license taxes on wages, which employers withhold; the employer registers with each city or county where it is located or does business (e.g. Louisville Metro Revenue Commission). The list of levying jurisdictions and rates was not checked.
    Source
    revenue.ky.gov/Business/Pages/Register-Business.aspx (opens in a new tab), checked October 5, 2026
  4. New hire reporting

    Report each new hire

    Deadline
    Within 20 days of hireCounted here from the start date; report sooner if the employee was hired before it.
    Agency
    Kentucky New Hire Reporting Center (opens in a new tab)
    Online
    ky-newhire.com (opens in a new tab)
    Source
    www.ky-newhire.com/ (opens in a new tab), checked October 5, 2026
  5. State tax accounts

    Register for an unemployment account (KEIN) in KUIP

    Deadline
    Before the first quarterly wage report
    Agency
    Unemployment: Kentucky Office of Unemployment Insurance (Education and Labor Cabinet) (opens in a new tab)
    Online
    employer.ui.ky.gov (opens in a new tab) (KUIP)
    Source
    ui.ky.gov/Documents/KY-OUI_Employer%20Guide_2026.pdf (opens in a new tab), checked October 5, 2026
  6. State tax accounts

    File and pay withholding electronically on the assigned frequency; file the first KUIP wage report

    Deadline
    KUIP report by the last day of the month after the quarter of the first pay dateJanuary 31, 2027 is a Sunday, so it moves to the next business day.
    Rates
    Kentucky payroll tax rates
    Source
    ui.ky.gov/Documents/KY-OUI_Employer%20Guide_2026.pdf (opens in a new tab), checked October 5, 2026

Federal dates for this pay date

Federal returns follow the compliance calendar, which dates them for every employer:

A 501(c)(3) organization generally owes no FUTA tax and files no Form 940 (Form 940 instructions (opens in a new tab)).

Not needed in Kentucky

Also in Kentucky

More on Kentucky

WORKLIO HCM

Hiring in a new state? We help open the accounts.

We help open state withholding and unemployment accounts when you hire somewhere new, and our registration service can register your employer tax accounts for you: withholding, unemployment and paid leave contributions where the state's tax agency collects them. After that, Worklio HCM calculates, deposits and files your payroll taxes in every state and locality, new-hire state reporting is automatic, and rates and rules update without you noticing.

Registration in other states

Sources

The agency page or document behind each fact, as checked.

General information, not legal or tax advice. Rules change; confirm current requirements with the relevant agency or your advisor. You remain responsible for registering and for your employment taxes.

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