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How Do I Report Wages And Pay Unemployment Tax?

Once you become liable, you will be required to file a report at the end of each calendar quarter listing your employees and their wages and compute and pay tax based on your payroll. Most employers file on form UI3, "Employer Quarterly Unemployment Wage and Tax Report." Forms are mailed to employers with active accounts at the end of each quarter. These reports are preprinted with the business name and address, account numbers, due date, tax rate, and prior credit or debit balances. If you do not receive a preprinted report by the middle of the month following the end of the quarter, contact the tax branch or your nearest local office to obtain a replacement copy.

You may also submit your tax and wage report online CLICK HERE

Employers who have 250 or more employees are required to file by magnetic media. CD, FTP, or DISKETTE are accepted. Smaller employers may also use magnetic media if they choose. Filing requirements for magnetic media are outlined in the Magnetic Media Reporting Manual which may be obtained by calling (502) 5642168.

Other Kentucky Labor and Employment FAQs

Q: What Are The Eligibility Requirements To Draw Unemployment Benefits?
A: To be eligible to receive benefits, the nonmonetary requirements each week are as follows: Be physically and mentally able to work. Be either totally unemployed or … More
Q: How Is My Benefit Amount Determined?
A: Your weekly benefit rate will be 1.3078 percent of your total base period wages. A weekly benefit amount can neither be lower than $39.00 nor more than the maximum … More
Q: How Do I File A Claim For Unemployment Benefits?
A: If you need to file a claim for unemployment benefits: Report to the nearest Unemployment Insurance Office and present your Social Security Card. Register for work … More
Q: Can I Claim Partial Benefits?
A: You may claim partial benefits when: You are still employed by your regular employer but are working less than your normal fulltime hours, if Your earnings … More
Q: When Do Extended Benefits Go Into Effect?
A: Extended benefits go into effect in Kentucky when, during the week and the immediate preceding 12 weeks, the rate of insured unemployment: Equaled 120% of the average … More
Q: How Much Can A Claimant Receive In Extended Benefits?
A: The weekly benefit amount remains the same as on the regular unemployment claim. The maximum benefit amount is half of the maximum benefit amount on your regular UI … More
Q: Please Explain Electronic Claims Filing.
A: The Kentucky Department for Employment Services, Division of Unemployment Insurance, has developed a system whereby claims for unemployment insurance benefits can be … More
Q: How Do I Know If I Am Liable For State Unemployment Taxes?
A: The requirements for liability vary for different types of employment: FORPROFIT BUSINESS (other than agriculture) You will be liable if you pay at least … More
Q: How Do I Establish An Unemployment Tax Account?
A: You must complete form UI1 Application for Employer Account ( CLICK HERE to download). If you are liable for unemployment insurance, you will receive a … More
Q: How Is My Tax Rate Determined?
A: You compute your tax on the taxable amount of the first $8000 earned by each worker. All unemployment insurance programs are "experience rated," which means that the … More

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Wages and Hours
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How Do I Report Wages And Pay Unemployment Tax?

Other Kentucky Labor and Employment FAQs

Labor and Employment Sub-categories