How do I register for Kentucky payroll taxes?

Registering for Kentucky Payroll Tax Account Numbers

Kentucky requires employers to register with the Department of Revenue and Division of Unemployment Insurance. You can register for both online.

Department of Revenue Account Number

• Register online
• Format: 999999
• To find an existing account number, call: (502) 564-3306

Division of Unemployment Insurance Identification Number

• Register online
• Formats: 99 999999 9, 99 999999A 9
• To find an existing account number, call: (502) 564-3306

Kentucky Payroll Taxes

Payroll Tax Rates

The Division of Unemployment Insurance will assign your unemployment insurance tax rate. The current Surcharge rate is 0%.

Payroll Tax Deposit Schedules

All unemployment taxes are deposited quarterly.

The Department of Revenue will assign your withholding deposit schedule. If you accumulate:

• less than $400 in withholding in a year, you’ll deposit annually
• $400 to $1,999 in withholding in a year, you’ll deposit quarterly
• $2,000 to $49,999 in withholding in a year, you’ll deposit monthly
• $50,000 or more in withholding in a year, you’ll deposit twice-monthly
• $100,000 or more in withholding during any reporting period, you’ll deposit the next day