Kentucky Payroll Tax Registration

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.

How Kentucky Payroll Registration Works

There are 2 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 LLC, Corporation, Professional Corporation, LLP

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. Note: 501(c)(3) nonprofit organizations must register if they have four or more employees workers during any part of 20 different weeks of a calendar year. During the registration process, 501(c)(3) organizations will have the choice to either pay unemployment contributions on taxable wages each quarter or elect to reimburse the Kentucky Unemployment Fund (with interest) for benefits paid to terminated employees. The election to reimburse can only be changed after two calendar years.

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 Professional Corporation, LLC, LLP, Corporation

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

1. Complete the Kentucky Tax Registration Application
   

   Complete the Tax Registration Application (Form 10A100).

2. Submit Completed Tax Registration Application
   

   Submit your completed Completed Tax Registration Application (Form 10A100) to the Department of Revenue via email.

3. Configure Payroll with Your Withholding Account ID
   

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

Kentucky's Payroll Registration Agencies

• Kentucky Department of Revenue
• Kentucky Office of Unemployment Insurance