FRANKFORT, Ky. (AP) — Kentucky Gov. Please click the button below to get started. A great place to live and work! The employer’s notice of protest may be made directly on Form UI-412A. As an employer, you may be subject to unemployment insurance. Click here to access the Internal Revenue Service webpage. A business that acquires a business which already was a “subject employer” assumes the unemployment insurance tax rate, reserve account balance, and any delinquencies of the acquired business. Kentucky Unemployment Insurance - Employer Guide. Welcome to the Kentucky Office of Unemployment Insurance (OUI). Wage and Hour Questions. Kentucky Employers can visit https://kewes.ky.gov and choose “Address Update” from the left hand menu where you can elect to enroll in SIDES and receive email notifications. 8th Annual Navigating Sales Tax and Use in Kentucky. UI benefits start from the week you file a claim. But, only the first $8,000 of gross wages earned by each employee in a calendar year are subject to the tax. 501(c)(3)s do not have to pay state unemployment insurance taxes – high or low. While it may seem like an overwhelming process to obtain a Kentucky Unemployment Insurance Tax Registration, there is a more simple and efficient … Employers who register for an unemployment number online receive it instantly. In most states, the two payroll taxes are withholding and unemployment insurance (aka unemployment tax and unemployment compensation). Unemployment insurance typically lasts a span of 26 weeks, however during times when Kentucky is experiencing peak rates of unemployment, the state may make unemployment insurance extensions available. You should register as soon as possible after you have met one of the UI tax liability requirements (see below). What is the unemployment insurance tax rate? Legal fees: hourly rate If the legislation is enacted, the Kentucky Office of Unemployment Insurance (OUI) will work to implement it as quickly as possible. By when must the employer’s tax registration be completed? If you file by paper, you should receive your paper UI-3 around the middle of the last month of the quarter. Employers must withhold the income tax of the employees receiving "wages" as defined in Section 3401(a) of the Internal Revenue Code. This includes the employer’s name, address, telephone number and job-site location. Although there are a few exceptions, most employers in Kentucky must provide workers’ compensation insurance coverage for … Unemployment Insurance Employer Guide from Kentucky Career Centers Unemployment Insurance Employer Handbook for COVID-19 - from the Kentucky Cabinet for Education and Workforce Development U.S. Chamber CARES Act Webinar Please read all the information below before filing your claim. Kentucky UI Employer Account Number and Tax Rates. Kentucky Unemployment Insurance law protects employees who are let go or whose hours are reduced through no fault of their own. Review of client’s information to ensure legal requirements are fulfilled, Confirm obligation to pay unemployment tax (e.g., employer is a “subject employer”, work performed is “covered employment”, etc. Kentucky's Self Service Employer Website. A good overview of employer obligations can be found in the Kentucky Unemployment Insurance Employer Guide. When a worker is discharged due to lack of work or for any non-disqualifying reason, the taxes paid into the employer’s “reserve account” are used to cover the former employee’s unemployment benefits. Step 2: Obtain Your Federal Employer Identification Number (FEIN) from the IRS. Filing fees and other costs: none Please be aware that the use of this website and your initiating contact with our firm does not create an attorney-client relationship. Other wage … For-Profit Business: if the business pays at least $1,500 in wages in a single calendar quarter OR has at least 1 worker performing service in each of 20 weeks out of a calendar year (need not be the same worker each week and weeks need not be consecutive), Successor/Acquiring Business: a business that succeeds to or acquires another business or substantially all its assets which was a subject employer, Existing Business Beginning Operation in Kentucky: if already liable for federal or another state’s unemployment tax, Non-Profit Organization: if the religious/charitable/educational/etc. If you are an employer. According to the Court’s ruling in the matter of Nichols v. … Your Unemployment Tax Rate can also be found on the annual Tax Rate Notice in box 2. Employers must register for the appropriate accounts in order to hire employees, to process payroll, and to file tax returns. Subject employers include: Subject employers must pay the tax for all “covered” employees but not for any “noncovered” employees. The same day the employee files a claim, the Division will mail a copy of the claim to the employer. Filing Methods-DIY Print and … The employer should receive Form UI-412A, “Employer’s Notice of Initial Claim,” which will indicate that the employer may protest the claim for benefits within 10 days from the date the form was mailed. New Kentucky Employer: Register with the Kentucky Office of Employment Training No File Zero Wages Rule Yes File Zero Liability Rules Yes. Online. Wolfe & Houlehan law firm in Lexington, Kentucky, Kentucky Unemployment Tax Registration and Unemployment Benefits Award. However, if you filed your claim and reported a date that you were returning to work, you will need to contact the UI Help Line to adjust/correct that information at 502-564-2900. The Oklahoma Employment Security Commission (OESC) offers resources, programs, and information for job seekers, employers, veterans, and working Oklahomans of all industries. You are attempting to access a Commonwealth of Kentucky governmental information system. Monday is the busiest day, so it may be easier to wait until later in the week … Register for Unemployment Insurance Tax - Employers can either register a new account or can reinstate an old account online. Outdated software used to operate the state’s unemployment insurance website and subsequent upgrades that created glitches are just some of the problems creating the backlog. The employer must report the employee’s entire gross wages but need not pay unemployment tax on any wages paid over $8,000 during that calendar year. As you can see, to obtain a unemployment insurance tax registration in Kentucky Unemployment Insurance Tax Registration, you have to reach out to multiple agencies at various levels of government, including federal, state, county and local level offices. The FUTA taxable wage base remains at $7,000 per worker. This will reduce your FUTA contribution rate to 0.60% (6.00% - 5.40%). “Subject employers” are required to register and pay unemployment insurance tax. Kentucky. Employers in the state must register with the Office of Employment and Training (OET) to establish a state unemployment insurance account. You must agree to all terms and conditions. You'll receive your account number and tax rate instantly once you have completed the online registration. The Kentucky Office of Unemployment Insurance (OUI), a partner in the Kentucky Career Center, provides unemployment insurance benefits to employees when they lose their job through no fault of their own. At Kentucky’s Unemployment Insurance Self-Service site , any liable employer can: - Apply for an Employer Reserve Account, including successorship; - Apply for a Letter of Good Standing for the Secretary of State; - Request a change to their mailing address; - Request their Employer Reserve Account be inactivated; To be eligible to draw benefits, an employee must be available for suitable work, make a reasonable effort to obtain suitable work, and have earned at least $750 in one quarter of a base period. In order to file a claim for Unemployment Insurance (UI) benefits you must be separated from your employer or experience a reduction in your work hours. All other business structures should register with the Kentucky Secretary of State, on the Kentucky Business OneStop Portal. organization employs at least 4 workers in each of 20 weeks out of a calendar year (need not be the same worker each week and weeks need not be consecutive, Agricultural Employer: if the employer pays at least $20,000 in wages in a single calendar quarter OR has at least 10 workers performing service in each of 20 weeks out of a calendar year (need not be the same worker each week and weeks need not be consecutive), Domestic Employer: if the private home/local college club/college fraternity or sorority/etc. Employers must register for the appropriate accounts in order to hire employees, to process payroll, and to file tax returns. Kentucky Revised Statute Chapter 141 requires employers to withhold income tax for both residents and nonresidents employees (unless exempted by law). Division of Wages and Hours (502) 564-3534; Email Us; 500 Mero Street, 3rd Floor Frankfort, KY 40601 Get Directions ↳ You can choose where to register for unemployment benefits, you will also be required to provide identifying information for all previous employers from the last 2 years. By calling the KY office at (502) 564-2900 or des.uit@ky. gov. This financial assistance is temporary in nature and ends when recipient finds work again. Unemployment Insurance Digest Unemployment Insurance Compensation Law Unemployment Insurance Legislative Regulations. W2's sent with Annual Filing? Out-of-state corporations, s-corporations, limited partnerships, limited liability partnerships, limited liability limited partnerships, limited liability companies, associations, real estate investment trusts, regulated investment companies, real estate mortgage investment conduits, cooperatives, limited cooperative associations, statutory trusts, series of a statutory trust, series of a limited liability company, series of a partnership, protected cell companies, cells of a protected cell company, or similar entities cr… employer pays at least $1,000 in wages in a single calendar quarter, State Employer: Kentucky state employers or any political subdivision or municipality thereof, “No later than the last day of the calendar quarter in which the coverage requirements is first met.”. 2021 Employer Withholding Tax Calculator. Generally the UI rate for a new employer is 2.70% except for the construction industry, which is typically 9 - 10%. The above applies to all Kentucky employers except 501(c)(3) organizations. To file a claim, find answers to your questions, or check the status of your claim, please visit Kentucky Unemployment Insurance Seminar November 27, 2012 Hilton Lexington Downtown Lexington, Ky. December 5, 2012 Hilton Garden Inn Louisville Airport Louisville, Ky. Offering HRCI RECERTIFICATION Send 2 and get the 3rd FREE! All Rights Reserved. Kentucky employers are required to withhold state income taxes from employees. All “subject employers” in Kentucky must pay taxes on the wages paid for “covered employment” to fund their share of the unemployment insurance system. Register for Unemployment Insurance Tax - Employers can either register a new account or can reinstate an old … Employers in Kentucky are required to pay employees a minimum wage of at least $7.25 an hour. 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