Hibou Odoo Suite Enterprise: State of Kentucky: Unemployment Insurance Reporting & Payments

Purpose

The purpose of this documentation is to outline the processes and requirements associated with submitting unemployment insurance reports and submitting unemployment insurance payments in the state of Kentucky. 

Unemployment Insurance Reporting & Payments

When you become liable, reports and payments are due and should reach the division by the last day of the month following the end of each quarter.

QuarterMonths In QuarterDue Date
1st QuarterJanuary - MarchApril 30th 
2nd QuarterApril - JuneJuly 31st
3rd QuarterJuly - SeptemberOctober 31st
4th QuarterOctober - DecemberJanuary 31st 

Filing for 10 Employees or More:

If you are filing your quarterly reports and payments for 10 or more employees, you will be required to file online. 

In order to file your report via the website, you will first need your pre-assigned password (PIN) which is mailed to every new employer at the time the Unemployment Insurance account is established. If you file online, you will automatically receive a payment coupon.

You must also file a report even if all of the wages are excess and no tax is due, because the division may need the wage information to process benefit claims.  

Filing for 9 employees or Less:

If you are filing your quarterly reports and payments for 9 employees or less, you will file through the mail. You will be mailed the necessary forms to do your filing at the end of each quarter and you should receive it by the middle of the following month.

You must also file a report even if all of the wages are excess and no tax is due, because the division may need the wage information to process benefit claims.  

 For further details, see the Kentucky Career Center Unemployment Insurance Employer Guide.  

Good to Know!

Kentucky's 2020 taxable wage base is currently $10,800 and the new employer (non-construction) rate varies from 0.3% to 2.4%.