State profile
Kentucky SUI rate 2026 and payroll registration
The 2026 wage base and rates, the protest window and the registrations Kentucky requires of an employer, each with its source.
Agency: Kentucky Office of Unemployment Insurance
Kreto checks unemployment-tax rate notices in this state against the agency's 2026 schedule. Form 941 notices are checked in every state.
The 2026 figures.
Taxable wage base
$12,000
The wages per employee per year that SUI tax applies to.
Source: Kentucky Office of Unemployment Insurance
Kreto-computed, not yet checked by a CPA.
SUI rate range
0.3% to 9%
The range for experience-rated employers.
Source: Kentucky Office of Unemployment Insurance
Kreto-computed, not yet checked by a CPA.
New employer rate
2.7%
The rate before experience rating applies.
Kreto-computed, not yet checked by a CPA.
Protest window
20 days
From the mailing date.
Source: KRS 341.430(2)
Kreto-computed, not yet checked by a CPA.
Voluntary contributions
Allowed
An employer may pay into its SUI account to move to a lower rate.
Paid family and medical leave
No state program
Kentucky runs no paid family and medical leave program.
About Kentucky SUI rates
Kentucky employers pay state unemployment insurance (SUI, also called SUTA) on the first $12,000 of each employee's wages each year. New employers start at 2.7% until experience rating applies. Once rated, Kentucky rates run from 0.3% to 9%. Kentucky Office of Unemployment Insurance sets each employer's rate every year from its experience. Rates follow a reserve ratio: what the employer has paid in, less the benefits charged to its account, set against its average taxable payroll. A bigger reserve means a lower rate. Kreto-computed, not yet checked by a CPA.
If your rate notice looks wrong, Kreto checks it against the agency's 2026 schedule and shows the difference in dollars.
Registering as an employer in Kentucky
Kreto's rules list what Kentucky requires of an employer, from the first employee. Kreto files each one and tracks it to the state's confirmation.
| Requirement | Agency | Form | How it is submitted |
|---|---|---|---|
| Unemployment insurance | Kentucky Office of Unemployment Insurance | UI-1, Application for Unemployment Insurance Employer Account Number | Online portal |
| Withholding | Kentucky Department of Revenue | Online portal | |
| New-hire reporting | Kentucky New Hire Reporting | Online portal | |
| Workers' comp | Kentucky Workers Compensation (private market) | By mail | |
| Paid family and medical leave | Not required | No state paid-leave program. |
Forms and agencies as Kreto's rules record them. Check the agency's site before you file on your own. See every state's requirements
Beyond SUI
- Paid family and medical leaveKentucky has no state program.
- Voluntary contributions Kentucky lets employers make a voluntary contribution to their SUI account, which can lower next year's rate. Timing and deadlines vary; check with Kentucky Office of Unemployment Insurance.
- Workers' compNCCI rating jurisdiction. OSHA State Plan jurisdiction (own program).
- Income taxHas state individual income tax.
Questions about Kentucky.
What is the Kentucky SUI wage base for 2026?
$12,000 per employee per year. Kreto-computed, not yet checked by a CPA.
What is the new employer SUI rate in Kentucky?
2.7% for 2026, until experience rating applies. Kreto-computed, not yet checked by a CPA.
How do I register for unemployment insurance in Kentucky?
With the Kentucky Office of Unemployment Insurance, on form UI-1 (Application for Unemployment Insurance Employer Account Number). Kreto files it once you approve and tracks it to the state's confirmation.
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Got a Kentucky SUI notice?
Upload it to the free notice scan to see what it is and when it is due. In an account, Kreto checks the rate against the agency's 2026 schedule and drafts the protest for your approval.