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File Kentucky Payroll
Taxes Online in Minutes

Easily file Kentucky payroll tax forms including new hire reports, withholding tax returns,
and unemployment insurance filings — all from one secure platform.

Check Filing Requirements
Form NHR

Form NHR

Deadline: Within 20 days of hire

New Hire
Form K-1

Form K-1

Deadline: varies based on amount withheld

Withholding
Form K-3

Form K-3

Deadline: varies based on amount withheld

Form UI-3

Form UI-3

Deadline: Apr 30, Jul 31, Oct 31, Jan 31

UI

Kentucky Payroll Filing Requirements for New Hire, Withholding, and Unemployment Insurance

Stay compliant with Kentucky payroll tax filing requirements for new hire reporting, withholding tax, and unemployment insurance.

Forms Filing Requirements Filing Methods Due Date
New Hire Report

Employers and/or labor organizations doing business in the State of Kentucky must report the following employees:

  • New employees
  • Re-hired or returning employees
  • Temporary employees
  • Independent contractors

If you are an employer with employees in more than one state, you are a multistate employer (MSE). MSEs may choose to report to a single state by registering as a MSE with the Federal Office of Child Support Enforcement (OCSE).
  • Online: Enter or upload your reports through Kentucky New Hire Portal. Employers can electronically report new hires using the 3 following options:
    • Enter Online
    • Secure File Transfer Protocol (SFTP)
    • File Upload
  • Fax: (800) 817-0099
  • Mail: Kentucky New Hire Reporting Center, PO Box 137002, Sacramento CA 95813-7002
Within 20 days of the employee's hire or rehire date
Withholding Tax Return (Form K-1)

Every employer making payment of wages subject to Kentucky income tax is required to file Form K-1.

Form K-1 must be filed for each reporting period even if no Kentucky income tax was withheld or the employer had no employees during the period.
  • Electronic Filing: Employers can file Form K-1 online via the WRAPS (Withholding Return and Payment System).
  • Electronic Payments: EFT supported
  • Mail: Department of Revenue, Frankfort, Kentucky 40620-0004

The deadline to file Form K-1 is based on the amount of Kentucky tax withheld.

Annual Filing: If the withholding is less than $400, Form K-3 is filed with DOR by January 31, following the close of the calendar year.

Quarterly Filing: If the withholding is between $400–$1,999, withholding return must be filed on a quarterly basis.
  • Form K-1: The quarterly return (Form K-1) must be submitted for the first three quarters of the calendar year.
  • Form K-3: Employers on a quarterly filing basis must file a quarterly return and annual reconciliation (Form K-3) for the fourth quarter.
Monthly Filing: If the withholding is between $2,000–$49,999, withholding return must be filed on a monthly basis.
  • Form K-1: The monthly return (Form K-1) must be filed for the first 11 months of the year. Form K-1 is due by the 15th day of the following month.
  • Form K-3: Employers on a monthly filing basis must file a Form K-3 for the last month of the calendar year. Form K-3 is due by January 31.
Twice-Monthly Filing: If the withholding is $50,000 or more withholding return must be filed on a twice-monthly basis.
  • Form K-1: The twice-monthly return (Form K-1) must be filed for the first through the 15th of the month and is due on or before the 25th of the month; the 16th through the end of the month is due on or before the 10th of the following month.
  • Form K-3: Employers on a twice-monthly filing basis must file Form K-3 for the last reporting period of the calendar year.
Withholding Tax & Annual Reconciliation (Form K-3)

Every employer making payment of wages subject to Kentucky income tax is required to file Form K-3.

Form K-3 must be filed for each reporting period even if no Kentucky income tax was withheld or the employer had no employees during the period.
Unemployment Insurance (Form UI-3)

Any employer subject to Kentucky Unemployment Insurance (UI) laws must file Form UI-3 (Employer's Quarterly Unemployment Wage and Tax Report).

This includes for-profit businesses, non-profits, agricultural employers, and households with domestic workers who meet the state's minimum wage or employment duration thresholds.
  • Electronic Filing (Mandated): To file Form UI-3 with the state of Kentucky, all employers must file and pay electronically. Paper forms are phased out.
  • Access the Kentucky Employer Self-Service Website (KEWES) and file Form UI-3 online.

Form UI-3 must be filed and paid by the last day of the month following the close of each calendar quarter.

The quarterly deadlines are:

  • Q1: April 30
  • Q2: July 31
  • Q3: October 31
  • Q4: January 31

File Kentucky Payroll Forms with Confidence

Simplify Kentucky payroll tax filing with TaxBandits — securely file new hire reports, withholding tax forms, annual reconciliations, and unemployment insurance returns online.

See How to File

Information Required to File

Know what information you need to file Kentucky payroll forms accurately.

What to Report in a New Hire?

What to Report in a New Hire?

  • Employee's full name and address
  • Employee's Social Security Number
  • Employee's Date of Hire
  • Employer's name
  • Employer's Federal Employer Identification Number (FEIN)
  • Employer's Kentucky Employer Identification Number (KEIN)
  • Employer's address
What to Report on Form K-1 / K-3?

What to Report on Form K-1 / K-3?

  • Kentucky withholding account number
  • Total wages paid
  • Kentucky income tax withheld
  • Filing period details
  • Tax deposits and payments made
  • Total annual Kentucky wages
  • Total Kentucky income tax withheld
  • Reconciliation of K-1 filings
  • W-2/K-2 totals
  • Overpayment or underpayment adjustments
What to Report on Form UI-3?

What to Report on Form UI-3?

  • Employer account number
  • Employee wage details
  • Taxable wages
  • Excess wages
  • Quarterly contributions due
  • Employer contribution rate
  • Number of covered employees

How to file Payroll Tax Forms with the State of Kentucky?

Create a free TaxBandits account and follow these simple steps to e-file your Kentucky forms efficiently.

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  • Step 1: Choose the Required Form

    Select the type of form you want to file. This includes new hire reporting, quarterly withholding Form K-1, annual reconciliation Form K-3, and unemployment insurance Form UI-3.

  • Step 2: Enter the Required Tax Details

    Complete the chosen form with the required information that applies to your business, such as employee wages and contribution data.

  • Step 3: Review and Transmit

    Review your form and transmit it to the appropriate state agencies through TaxBandits for a secure and approved filing.

  • Step 1: Choose the Required Form

    Select the type of form you want to file. This includes new hire reporting, quarterly withholding Form K-1, annual reconciliation Form K-3, and unemployment insurance Form UI-3.

  • Step 2: Enter the Required Tax Details

    Complete the chosen form with the required information that applies to your business, such as employee wages and contribution data.

  • Step 3: Review and Transmit

    Review your form and transmit it to the appropriate state agencies through TaxBandits for a secure and approved filing.

Start e-filing with Kentucky today—TaxBandits makes it quick and easy!

Kentucky Payroll Tax Filing — Simple, Transparent Pricing

Pay for more than filing—accuracy, right outcome, and peace of mind.

No of Forms First Form Next 3 Forms 5-25 Forms 26-50 Forms 51-100 Forms 101-500 Forms 501-1000 Forms
New Hire Reporting $1 / Employee
Withholding Form (Form K-1 / K-3) $5.95 $5.25 $4.75 $4.25 $3.75 $3.25 $3.00
Unemployment Insurance (Form UI-3) $5.95 $5.25 $4.75 $4.25 $3.75 $3.25 $3.00

For high-volume filing, call us at (704) 684-4758 for customized pricing.

Penalties and Corrections for New Hire, Withholding, and Unemployment

Know the penalties and how to correct errors before they impact compliance.

Form Penalties Corrections
New Hire Report
  • Up to $25 per newly hired employee for failure to report
  • Up to $500 per employee for a conspiracy between employer and employee to avoid reporting
  • Kentucky imposes a penalty of up to $250 per month per person for failing to report a new hire. This penalty is specifically enforced if an employer receives two written notices from the state but still fails to report the hire or supplies false information.

Use Kentucky New Hire Reporting Center: To correct a submitted new hire report in Kentucky, contact the Kentucky New Hire Reporting Center directly. Representatives will verify the employee's details and update the incorrect information over the phone or walk you through any necessary online portal corrections.

If you originally submitted a paper form (or need to make an adjustment on one) you may be instructed to resubmit the corrected Kentucky New Hire Reporting Form via fax.
Form K-1
  • Late Filing Penalty: 2% of tax due for every 30 days late, up to 20% (minimum $10).
  • Late Payment Penalty: 2% of unpaid tax for every 30 days late, up to 20% (minimum $10).

Use Form 42A801(D): To file a correction for a Kentucky Employer's Return of Income Tax Withheld (Form K-1), you must submit an amended return on Form 42A801(D).

Amended returns must be filed using the same method (paper or electronic) as the original return.
Form K-3 Use Form 42A803(D): To file a correction or amendment for Kentucky Form K-3 (Employer's Return of Income Tax Withheld), you will need to file Form 42A803D.
Form UI-3

Late Filing Penalty
The penalty is calculated based on how many reports have been late during the calendar year:

  • 1-30 Days Late: A $25 penalty is added for the first late report in a calendar year.
  • More than 30 Days Late: An additional $50 is tacked on, making the total penalty $75 for the first late report.
  • Subsequent Late Reports: If it is your second or later late report in the same calendar year, the penalty is $125 (if filed within 30 days) plus an additional $50 if more than 30 days past due (totaling $175).

Late Payment Penalty and Interest
If your UI taxes are paid after the deadline, the following penalties are enforced on the unpaid amount:

  • Late Payment Penalty: A $25 penalty is assessed on the unpaid tax balance.
  • Interest: You will be charged interest at a rate of 1.5% per month (or fraction of a month) on the past-due amount.

Use Kentucky's Self-Service Portal: To correct Form UI-3 you must submit an amended return through the state's online portal.

Kentucky requires corrections to be submitted electronically.

Beyond State Payroll Filing: Simplifying All Your Tax Needs

At TaxBandits, we simplify more than just state payroll filings. From Form 941 to 1099, W-2, and beyond, we make tax filing easier for businesses of all sizes. Our platform streamlines federal and state compliance, saving you time and reducing errors, so you can focus on growing your business.

Frequently Asked Questions

All Kentucky employers must report newly hired and rehired employees to the Kentucky New Hire Reporting Center. This requirement applies to:

  • Private employers
  • Government agencies
  • Nonprofit organizations
  • Multistate employers with employees working in Kentucky

Employers must report:

  • Newly hired employees
  • Rehired employees returning after separation
  • Employees working in Kentucky even if the employer is located outside the state

The report must generally be submitted within 20 days of the employee's hire date.

Kentucky employers can file new hire reports electronically through the Kentucky New Hire Reporting Center portal. Employers can:

  • Enter employee details manually
  • Upload files in bulk
  • Submit reports securely online
  • Correct previously filed reports

Information typically required includes:

  • Employee name and address
  • Social Security Number
  • Hire date
  • Employer FEIN and contact details

Electronic filing is recommended for faster processing and compliance tracking.

Failure to report newly hired or rehired employees on time may result in penalties assessed by the state. Penalties may apply when:

  • Reports are submitted after the deadline
  • Required employee information is incomplete
  • Employers intentionally fail to report employees

To avoid penalties:

  • Submit reports within 20 days of hire
  • Verify employee SSNs and hire dates
  • Correct filing errors promptly

Yes. Multistate employers have two reporting options:

  • Report employees separately to each state where employees work, or
  • Select one state to report all new hires electronically

If using one-state reporting, employers must notify the U.S. Department of Health and Human Services (HHS) of their designated reporting state.

Form K-1 is Kentucky's Employer's Return of Income Tax Withheld. Employers must file Form K-1 if they withhold Kentucky income tax from:

  • Employee wages
  • Bonuses
  • Supplemental compensation
  • Certain taxable payments

The filing frequency depends on the employer's annual withholding amount and may be:

  • Annual
  • Quarterly
  • Monthly
  • Twice-monthly

Returns must be filed even if no tax was withheld during the reporting period.

Form K-3 is Kentucky's annual withholding reconciliation return. It is used to:

  • Reconcile total Kentucky withholding reported during the year
  • Match withholding payments with Forms W-2/K-2
  • Report annual withholding totals to the Kentucky Department of Revenue

Form K-3 is due by January 31 following the end of the tax year.

Employers must also submit employee wage statements and Form 42A806 separately.

Kentucky assigns withholding filing frequencies based on annual withholding liability:

  • Annual Filing: Less than $400 withheld annually
  • Quarterly Filing: $400–$1,999 annually
  • Monthly Filing: $2,000–$49,999 annually
  • Twice-Monthly Filing: $50,000 or more annually

Quarterly Form K-1 due dates:

  • Q1 — April 30
  • Q2 — July 31
  • Q3 — October 31

Annual reconciliation Form K-3:

  • Due January 31

Monthly and twice-monthly filers have additional due dates throughout the year.

Kentucky employers can correct withholding tax filing errors using amended returns. Use:

  • Form 42A801(D) to amend Form K-1
  • Form 42A803(D) to amend Form K-3

Amended returns may be required to correct:

  • Incorrect withholding amounts
  • Filing period errors
  • Overpayments or underpayments
  • Annual reconciliation discrepancies

Employers may also amend returns electronically through WRAPS.

Form UI-3 is Kentucky's quarterly unemployment insurance wage and tax report. All liable Kentucky employers must file Form UI-3 quarterly, including employers that:

  • Paid wages during the quarter
  • Had no wages to report
  • Owe no unemployment tax for the period

The report is filed with the Kentucky Office of Unemployment Insurance.

Kentucky Form UI-3 is due quarterly by the last day of the month following the end of each quarter:

  • Q1 (Jan–Mar) — April 30
  • Q2 (Apr–Jun) — July 31
  • Q3 (Jul–Sep) — October 31
  • Q4 (Oct–Dec) — January 31

If the due date falls on a weekend or holiday, the deadline moves to the next business day.

For 2026, Kentucky unemployment insurance tax applies to the first $12,000 of wages paid to each employee annually.

UI contribution rates are assigned based on employer experience ratings. Typical 2026 rates include:

  • New Employer Rate: Generally 2.7%
  • Experienced Employer Rates: Approximately 0.3% to 9.0%

The actual assigned rate may vary depending on:

  • Employer reserve balance
  • Benefit charges
  • Taxable payroll history
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