USA State Payroll Rates + Resources: State of Kentucky: Unemployment Insurance Reporting & Payments
Purpose
This documentation outlines the processes and requirements associated with submitting unemployment insurance reports and submitting unemployment insurance payments in the state of Kentucky.
Unemployment Insurance Reporting & Payments
When you become liable, reports and payments are due and should reach the division by the last day of the month following the end of each quarter.
| Quarter | Months In Quarter | Due Date |
| 1st Quarter | January - March | April 30th |
| 2nd Quarter | April - June | July 31st |
| 3rd Quarter | July - September | October 31st |
| 4th Quarter | October - December | January 31st |
Filing for 10 Employees or More:
If you are filing your quarterly reports and payments for 10 or more employees, they will require you to file online.
In order to file your report via the website, you will first need your pre-assigned password (PIN) which is mailed to every new employer at the time the Unemployment Insurance account is established. If you file online, you will automatically receive a payment coupon.
You must also file a report even if all the wages are excess and no tax is due, because the division may need the wage information to process benefit claims.
Filing for 9 employees or Less:
If you are filing your quarterly reports and payments for 9 employees or fewer, you will file through the mail. You will be mailed the necessary forms to do your filing at the end of each quarter and you should receive it by the middle of the following month.
You must also file a report even if all of the wages are excess and no tax is due, because the division may need the wage information to process benefit claims.
For further details, see the Kentucky Career Center Unemployment Insurance Employer Guide.