Kentucky Payroll Tax Registration

Dec 8, 2025

If you are an employer in Kentucky who has recently hired an employee, you will need to register for payroll taxes with the Kentucky Department of Revenue. This registration process ensures that you are compliant with state tax laws and able to properly withhold and remit taxes on behalf of your employees.

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How Kentucky Payroll Registration Works

There are 9 payroll tax setup tasks you may need to complete in Kentucky to get your new hire on payroll for the first time. You can follow the guide below to help you get registered directly with the Kentucky agencies or use Mosey to do it.

Kentucky Unemployment Insurance Setup for Corporation, LLC, LLP, Professional Corporation, PLLC

You are required to register for Kentucky Unemployment Insurance with the Kentucky Office of Unemployment if you pay $1,500 or more in wages during a calendar quarter, or have at least one employee during any part of 20 different weeks of a calendar year.

  1. Register for an Unemployment Insurance Account

    Register for a Kentucky Unemployment Tax account with the Kentucky Office of Unemployment Insurance.

  2. Configure Payroll with Unemployment Insurance Information

    Add your employer account number and Unemployment Insurance contribution rate (or reimbursable status) to your payroll provider.

Kentucky Withholding Tax Setup for Corporation, LLC, LLP, Professional Corporation, PLLC

Employers in Kentucky are required to register for a withholding tax account with the Department of Revenue.

  1. Register for MyTaxes Account

    Navigate to the Kentucky Taxpayer Portal and click "Register a New Account" if you do not already have a MyTaxes account.

  2. Complete the Tax Registration Application Online

    Log in to your Kentucky MyTaxes account and click "Transactions" to complete the tax registration application.

  3. Configure Payroll with Your Withholding Account ID

    Upon receipt, provide your withholding tax account ID to your payroll provider.

Berea, Kentucky Local Withholding Tax Setup for LLC, LLP, Corporation, Professional Corporation

Employers must register with the City of Berea Finance Department to withhold occupational tax from the qualifying wages of employees working within the city, even if they are remote.

  1. File a Business License Application Online

    File a City of Berea Business License Application online.

  2. Complete Payment Using Instructions Received by Email

    Complete your payment by following the instructions in the email you receive after your registration is approved.

Fort Wright, Kentucky Local Withholding Tax Setup for LLC, LLP, Corporation, Professional Corporation

Employers must register with the Kenton County Occupational License Office to withhold occupational tax from the qualifying wages of employees working within the City of Fort Wright, even if they are remote.

  1. Register Your Business Online

    Register for Occupational Tax and pay the Business License Application fee for the City of Fort Wright using the Kenton County Fiscal Court Business Services online portal.

Winchester, Kentucky Local Withholding Tax Setup for LLC, LLP, Corporation, Professional Corporation

Employers must register with the City of Winchester Finance Department to withhold occupational tax from the qualifying wages of employees working within the city, even if they are remote.

  1. Complete a Business License Application

    Complete a City of Winchester License Application for New Issue or Renewal.

  2. File Your Business License Application

    File your completed Business License Application with the City of Winchester Finance Department by mail with a check payable to “City of Winchester”.

Martin County, Kentucky Local Withholding Tax Setup for LLC, LLP, Corporation, Professional Corporation

Employers must register with Martin County Fiscal Court to withhold occupational tax from the qualifying wages of employees working within the county, even if they are remote.

  1. Register for Business License Online

    Register for a Business License And New Account Application using the Martin County Electronic Filing page.

  2. Complete Payment Using Instructions Received by Email

    Complete your payment by following the instructions in the email you receive after your registration is approved.

Gamaliel, Kentucky Local Withholding Tax Setup for Corporation, LLC, LLP, Professional Corporation

Employers must register with the City of Gamaliel to withhold occupational tax from the qualifying wages of employees working within the city, even if they are remote.

  1. Request a Business License Application

    Request a Business License Application from the City of Gamaliel by email.

  2. Complete a Business License Application

    Complete a City of Gamaliel Business License Application.

  3. File Your Business License Application

    File your completed Business License Application with the city by mail along with a check made payable to "City of Gamaliel."

Kenton County, Kentucky Local Withholding Tax Setup for Corporation, LLC, LLP, Professional Corporation

Employers must register with the Kenton County Fiscal Court to withhold occupational tax from the qualifying wages of employees working within the county, even if they are remote.

  1. Register for Occupational Tax Online

    Register for Occupational Tax for the Kenton County Fiscal Court using the Business Services online portal.

Park City, Kentucky Local Withholding Tax Setup for Corporation, LLC, LLP, Professional Corporation, PLLC

Employers must register with the City of Park City to withhold occupational tax from the qualifying wages of employees working within the city, even if they are remote.

  1. Complete a Business License Application

    Complete a City of Park City Application for Business/Occupational License.

  2. File Your Business License Application

    File your completed Application for Business/Occupational License with the city by mail along with a check made payable to "City of Park City."

Kentucky's Payroll Registration Agencies

Agencies in Kentucky

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