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§ state compliance profile

Kentucky

KY

SUI / SUTA Rate Data — 2026

Source: Kentucky Office of Unemployment Insurance

Taxable Wage Base
$11,400
Maximum wages subject to SUI tax per employee per year
SUI Rate Range
0.30% – 9.00%
Experience-rated range for eligible employers
New Employer Rate
2.70%
Standard rate applied before experience rating applies
Voluntary Contributions
Allowed
Employer may make voluntary contributions to lower their rate
PFML Program
None
No state-mandated PFML program
Protest Deadline
15 days
Days from notice receipt to file a protest with Kentucky Office of Unemployment Insurance
§ compliance & regulatory profile

Beyond SUI

Voluntary Contribution Opportunity: Kentucky allows employers to make voluntary contributions to their SUI reserve account, which can lower their experience rate for the following year. Timing and deadlines vary — contact Kentucky Office of Unemployment Insurance for details.
Workers CompStandard NCCI rating jurisdictionOSHAOSHA State Plan jurisdiction (own program)Income TaxHas state individual income tax
Official Agency Website
Kentucky Office of Unemployment Insurance
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§ context

About Kentucky SUI Rates

Kentucky employers pay State Unemployment Insurance (SUI/SUTA) taxes on the first $11,400of each employee's wages per year. New employers start at a rate of 2.70% before experience rating applies. Once rated, Kentucky SUI rates range from 0.30% to 9.00%.

SUI rates are set annually by Kentucky Office of Unemployment Insurancebased on each employer's experience rating — the ratio of benefits charged to the employer's account relative to taxable wages paid. Errors in SUI rate notices are common; Kreto verifies your assigned rate against payroll data and flags discrepancies before protest deadlines pass.

Got a Kentucky SUI notice?

Upload it to Kreto — we classify it, verify the rate against your payroll, and tell you exactly what to do. Free to try.

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