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How Do I Know If I Am Liable For State Unemployment Taxes?

The requirements for liability vary for different types of employment:

  • FOR­PROFIT BUSINESS (other than agriculture) ­ You will be liable if you pay at least $1,500 in gross wages in a single calendar quarter or if you have at least one worker performing service in each of 20 weeks out of a calendar year. (They do not have to be the same worker in each week, nor do the weeks have to be consecutive.)
  • AGRICULTURAL EMPLOYERS ­ You will be liable if you pay at least $20,000 in gross wages in a single calendar quarter or if you have at least ten workers performing service in each of 20 weeks out of a calendar year.
  • DOMESTIC EMPLOYERS ­ You will be liable if you pay at least $1,000 in gross wages in a single calendar quarter.
  • ACQUISITION OF ALL OR PART OF AN EXISTING BUSINESS (which is already liable for Unemployment Insurance). Generally, you will be automatically liable as a successor employer.
  • NOT­FOR­PROFIT ORGANIZATION ­ You will be liable if you employ at least four workers in each of 20 weeks out of a calendar year.
  • STATE OR LOCAL GOVERNMENT EMPLOYER ­ You are liable for any employment excluding elected officials and certain other exclusions.
  • FEDERAL AND OUT­OF­STATE LIABILITY ­ If you are liable in another state or liable for federal unemployment tax, you are automatically liable for any employment in Kentucky.
  • PREVIOUS LIABILITY IN KENTUCKY ­ If you did not sell your former business or otherwise terminate your account, you are automatically liable upon resuming employment.

Get Help from an Experienced Employment Law Attorney

Have you been discriminated against by a potential or current employer -- as a job applicant or current employee? To best protect your legal rights you should discuss your situation with an employment lawyer. Meet with a local employment for employees attorney sooner rather than later to protect your rights.

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