---
title: "Kentucky Employer Requirements 2027 Checklist | MCC"
description: "Kentucky employers in 2027: $12,000 SUTA wage base, new hires reported in 20 days, $7.25 minimum wage. Official sources linked."
url: "https://mcc-solutionsnj.com/bookkeeping/kentucky-employer-compliance-2027"
---

Employer checklist · Kentucky · 2027

# Kentucky employer compliance checklist for 2027

Registration, new hires, pay rates, leave, breaks, insurance, final pay and year-end filing, in the order you meet them, each from the state's own pages.

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**Sources checked:** November 2026

**Quick answer.** Kentucky: $12,000 SUTA wage base; 2.7% new employer rate; new hires reported in 20 days; $7.25 minimum wage; no statewide paid sick leave law; meal breaks required. 19 of 19 checklist items are confirmed on official pages; none are open.

## Kentucky 2027 employer checklist

### 1. Register for unemployment tax and withholdingBefore the first payroll.

- #### ConfirmedOpen a state unemployment tax account Register in the Kentucky Unemployment Insurance Program (KUIP) through the Kentucky Career Center site, then choose Employer Registration (Employer Guide 2026). Source: [Kentucky Office of Unemployment Insurance](https://kcc.ky.gov/), checked November 2026 · More: [Kentucky unemployment tax 2027](/bookkeeping/suta-kentucky-2027)
- #### ConfirmedTaxable wage base for 2027 $12,000 per employee in 2027 ($12,000 in 2026).KRS 341.030(7)(a) (2025 Kentucky Revised Statutes, Justia statute text, secondary source): the base rises $300 a year "not to exceed twelve thousand dollars ($12,000)", and the trust-fund rules in (7)(b)-(e) can only pause or resume increases up to that cap. The 2026 base is already $12,000 (Kentucky OUI Employer Guide 2026), so 2027 stays at $12,000. Source: [Kentucky OUI: Employer Guide 2026](https://ui.ky.gov/Documents/KY-OUI_Employer%20Guide_2026.pdf), checked November 2026 · More: [Kentucky unemployment tax 2027](/bookkeeping/suta-kentucky-2027)
- #### ConfirmedNew employer tax rate 2.7% for a new employer.Employers with fewer than three years of Kentucky experience get at least 2.7%; the rate can be higher based on their reserve ratio (Employer Guide 2026).New construction employers: 9%: Assigned the highest rate on the schedule in effect (9.000% on Schedule A for 2026) until they've had Kentucky employees for 12 consecutive quarters (Employer Guide 2026).

Source: [Kentucky OUI: Employer Guide 2026](https://ui.ky.gov/Documents/KY-OUI_Employer%20Guide_2026.pdf), checked November 2026 · More: [Kentucky unemployment tax 2027](/bookkeeping/suta-kentucky-2027)

- #### ConfirmedQuarterly wage reports and payments Reports and payments are due by the last day of the first month after the quarter (April 30, July 31, October 31, January 31); a weekend or state holiday moves it to the next business day (Employer Guide 2026). Source: [Kentucky OUI: Employer Guide 2026](https://ui.ky.gov/Documents/KY-OUI_Employer%20Guide_2026.pdf), checked November 2026 · More: [Kentucky unemployment tax 2027](/bookkeeping/suta-kentucky-2027)
- #### ConfirmedState income tax withholding State income tax applies. New employees fill out the state certificate: Form K-4 (42A804), Kentucky's Withholding Certificate. Source: [Kentucky Department of Revenue: Form 42A804 (K-4), 2025](https://revenue.ky.gov/Documents/42A804%20(K-4)%20(2025).pdf), checked November 2026
- #### ConfirmedWorkers who live in a neighboring state Reciprocity partners named by the state: Illinois, Indiana, Michigan, Ohio, Virginia, West Virginia and Wisconsin. Their residents can give you Form 42A809 (Certificate of Nonresidence).Kentucky has reciprocal agreements with specific states. Source: [Kentucky Department of Revenue: Form 42A809, Certificate of Nonresidence](https://revenue.ky.gov/Forms/42A809.pdf), checked November 2026 · More: [Kentucky tax reciprocity](/bookkeeping/state-tax-reciprocity-kentucky)

### 2. Report new hires and check work eligibilityFor every hire, rehire and, where the state says so, contractor.

- #### ConfirmedReport each new hire to the state Within 20 days of the hire date. Kentucky law counts from the hiring or return to work of the employee.Who: Employees who live or work in Kentucky, including those rehired or returning to work.
- How: online, fax, mail. Online at ky-newhire.com; fax (800) 817-0099; mail P.O. Box 138007, Sacramento, CA 95813-8007.

Source: [Official page](https://ky-newhire.com), checked November 2026 · More: [First hire checklist for Kentucky](/bookkeeping/first-hire-checklist-by-state?state=ky)

- #### ConfirmedWorkplace posters Kentucky Education and Labor Cabinet lists the required posters. Source: [Kentucky Education and Labor Cabinet: Required Workplace Posters](https://elc.ky.gov/workplace-standards/Pages/Required-Posters.aspx), checked November 2026 · More: [First hire checklist for Kentucky](/bookkeeping/first-hire-checklist-by-state?state=ky)
- #### ConfirmedE-Verify for private employers No state law requires private employers in Kentucky to use E-Verify: NCSL's State E-Verify Action summary (secondary source, checked November 2026) doesn't list Kentucky among the 22 states that require E-Verify of any employer.Nine states—Alabama, Arizona, Georgia, Louisiana, Mississippi, North Carolina, South Carolina, Tennessee, Utah—require E-Verify for all employers Source: [NCSL (secondary source): State E-Verify Action, National Conference of State Legislatures (undated 50-state summary)](https://www.ncsl.org/immigration/state-e-verify-action), checked November 2026 · More: [E-Verify requirements by state](/bookkeeping/e-verify-requirements-by-state)

### 3. Set pay at the minimum wage: January 1 and mid-yearCheck every hourly and tipped rate against the floor.

- #### ConfirmedMinimum wage now (2026) $7.25 an hour.$7.25; Kentucky adopts the federal rate if it's higher (US DOL). Sources: [U.S. Department of Labor: State Minimum Wage Laws (updated November 5, 2026)](https://www.dol.gov/agencies/whd/minimum-wage/state); [U.S. Department of Labor: Minimum Wages for Tipped Employees (revised July 1, 2026)](https://www.dol.gov/agencies/whd/state/minimum-wage/tipped), checked November 2026 · More: [Minimum wage by state 2027](/bookkeeping/minimum-wage-by-state-2027)
- #### ConfirmedMinimum wage change in 2027 $7.25 an hour; no scheduled change in our data.US DOL's state table (updated November 5, 2026) shows no scheduled change. Sources: [U.S. Department of Labor: State Minimum Wage Laws (updated November 5, 2026)](https://www.dol.gov/agencies/whd/minimum-wage/state); [U.S. Department of Labor: Minimum Wages for Tipped Employees (revised July 1, 2026)](https://www.dol.gov/agencies/whd/state/minimum-wage/tipped), checked November 2026 · More: [Minimum wage by state 2027](/bookkeeping/minimum-wage-by-state-2027)
- #### ConfirmedTipped employees Cash wage of at least $2.13 an hour in 2027, with tips making up the rest.Federal rule: a cash wage of at least $2.13 with tips making up the rest of $7.25 (US DOL tipped table). Source: [U.S. Department of Labor: Minimum Wages for Tipped Employees (revised July 1, 2026)](https://www.dol.gov/agencies/whd/state/minimum-wage/tipped), checked November 2026 · More: [Minimum wage by state 2027](/bookkeeping/minimum-wage-by-state-2027)

### 4. Paid sick leaveAccrual, limits and notice.

- #### ConfirmedPaid sick leave No statewide paid sick leave law for private employers.Not adopted (list basis): the US Department of Labor Women's Bureau map of state paid sick leave laws (as of September 2024; checked November 2026) names 15 states and DC with a paid sick leave law, and Kentucky is not among them. Check the state labor agency for any law passed since. Source: [U.S. Department of Labor, Women's Bureau: State Paid Sick Leave Laws (map, as of September 2024)](https://dol.gov/sites/dolgov/files/WB/StatePaidSickLeaveLaws.pdf), checked November 2026 · More: [Paid sick leave laws by state](/bookkeeping/paid-sick-leave-laws-by-state)

### 5. Meal and rest breaksAdults and workers under 18.

- #### ConfirmedMeal breaks for adults A reasonable lunch period, as close to the middle of the shift as possible, starting no sooner than 3 hours and no later than 5 hours into the shift. The statute sets no length.nor more than five (5) hours from the time his work shift commences. Sources: [KRS 337.355 Lunch period requirements](https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=32077); [KRS 337.365 Rest periods for employees](https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=49845); [Justia (statute text) (secondary source): KRS 337.990, penalties (2025 Kentucky Revised Statutes, Justia)](https://law.justia.com/codes/kentucky/chapter-337/section-337-990), checked November 2026 · More: [Kentucky meal break laws](/bookkeeping/meal-break-laws-kentucky)
- #### ConfirmedRest breaks for adults A paid rest period of at least 10 minutes in each 4 hours worked, separate from the lunch period.at least ten (10) minutes during each four (4) hours worked. Sources: [KRS 337.355 Lunch period requirements](https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=32077); [KRS 337.365 Rest periods for employees](https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=49845); [Kentucky Child Labor Laws poster](https://elc.ky.gov/workplace-standards/Documents/KY%20Child%20Labor%20Poster%20English.pdf); [Justia (statute text) (secondary source): KRS 337.990, penalties (2025 Kentucky Revised Statutes, Justia)](https://law.justia.com/codes/kentucky/chapter-337/section-337-990), checked November 2026 · More: [Kentucky meal break laws](/bookkeeping/meal-break-laws-kentucky)
- #### ConfirmedBreaks for workers under 18 Minors under 18 can't work more than 5 hours in a row without a lunch period of at least 30 minutes, and the employer records when it starts and ends. (Ages: under 18.)shall not be permitted to work more than five (5) hours continuously without an interval of at least thirty (30)Waivers: A collective bargaining agreement or a mutual agreement between employer and employee can set the lunch period differently. For rest periods, an agreement giving at least 10 minutes for each 4 hours takes the place of the statute.

Sources: [KRS 337.355 Lunch period requirements](https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=32077); [KRS 337.365 Rest periods for employees](https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=49845); [Justia (statute text) (secondary source): KRS 337.990, penalties (2025 Kentucky Revised Statutes, Justia)](https://law.justia.com/codes/kentucky/chapter-337/section-337-990), checked November 2026 · More: [Kentucky meal break laws](/bookkeeping/meal-break-laws-kentucky)

### 6. Workers' compensationCoverage, posters and proof.

- #### ConfirmedWorkers' compensation insurance Every employer with one or more employees. Family members, temporary workers and part-time workers count as employees.employers with one or more employees are required to obtain and maintain a policy of workers' compensation insurance.Poster: Display a Workers' Compensation Posting Notice at the primary office and where employees handle payroll and personnel matters.
- Check a policy: The cabinet's FAQ lists a compliance contact at LaborKYWCCompliance@ky.gov.

Source: [Frequently Asked Questions - Kentucky Education and Labor Cabinet](https://elc.ky.gov/Workers-Compensation/Pages/Employer-Frequently-Asked-Questions.aspx), checked November 2026 · More: [Workers' comp requirements by state](/bookkeeping/workers-comp-requirements-by-state)

- #### ConfirmedIf there's no coverage $100 to $1,000 for each employee for every day without coverage. Source: [Frequently Asked Questions - Kentucky Education and Labor Cabinet](https://elc.ky.gov/Workers-Compensation/Pages/Employer-Frequently-Asked-Questions.aspx), checked November 2026 · More: [Workers' comp requirements by state](/bookkeeping/workers-comp-requirements-by-state)

### 7. Final payWhen someone leaves.

- #### ConfirmedFinal pay when you let someone go By the next normal pay period after the separation or 14 days after it, whichever is later.whichever last occurs Sources: [KRS 337.055: Payment of all wages or salary upon dismissal or voluntary leaving](https://apps.legislature.ky.gov/LAW/STATUTES/statute.aspx?id=32050); [KRS 337.010: Definitions for chapter (wages)](https://apps.legislature.ky.gov/LAW/STATUTES/statute.aspx?id=56806); [KRS 337.385: Employer's liability for unpaid wages and overtime compensation](https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=55338), checked November 2026 · More: [Final paycheck laws by state](/bookkeeping/final-paycheck-laws-by-state)
- #### ConfirmedFinal pay when an employee quits By the next normal pay period after the separation or 14 days after it, whichever is later.whichever last occursUnused vacation: Kentucky's definition of wages (KRS 337.010) includes "vested vacation pay", so vested vacation is part of the wages due under KRS 337.055.
- If it's late: Under KRS 337.385(1), an employer who pays less than the wages due under KRS 337.020 to 337.285 (which include the final-pay rule in KRS 337.055) is liable for the unpaid wages, "an additional equal amount as liquidated damages," costs and reasonable attorney's fees. Under subsection (2), a court may award less or no liquidated damages if the employer shows good faith and reasonable grounds.

Sources: [KRS 337.055: Payment of all wages or salary upon dismissal or voluntary leaving](https://apps.legislature.ky.gov/LAW/STATUTES/statute.aspx?id=32050); [KRS 337.010: Definitions for chapter (wages)](https://apps.legislature.ky.gov/LAW/STATUTES/statute.aspx?id=56806); [KRS 337.385: Employer's liability for unpaid wages and overtime compensation](https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=55338), checked November 2026 · More: [Final paycheck laws by state](/bookkeeping/final-paycheck-laws-by-state)

- #### ConfirmedFor a laid-off employee: the state's work search rule At least 5 work search activities each week; at least 3 must be job applications or interviews. Source: [Kentucky Career Center: Work search requirements](https://kcc.ky.gov/career/individuals/Pages/Work-Search-Requirements.aspx), checked November 2026 · More: [Kentucky work search rules](/tools/unemployment-work-search-kentucky)

### 8. Year-end W-2 and 1099 filingState copies, due in early 2027 for 2026 pay.

- #### ConfirmedState copies of W-2s and 1099s Only report 1099 data to the Department when Kentucky tax has been withheld.W-2s: January 31
- 1099s: January 31
- Annual reconciliation: Form K-5 (reports W-2, W-2G and 1099 withholding statement information), due January 31.
- Electronic filing: Paper copies of W-2s and 1099s aren't accepted. The online K-5 can't exceed 25 statements, mail-in K-5 is only for fewer than 26 statements, and larger filers send an EFW2 or Publication 1220 file (without a K-5).

Source: [Kentucky DOR: Employer Payroll Withholding](https://revenue.ky.gov/Business/Pages/Employer-Payroll-Withholding.aspx), checked November 2026 · More: [1099 and W-2 deadline finder](/bookkeeping/1099-w2-filing-deadline-finder?states=ky)

## Key dates for 2027

Only the dates our files state. A date on a weekend or holiday is flagged, not moved, unless the agency's page says it moves.

Hiring in another state? [Employer registration in Kentucky, done for you](/bookkeeping/out-of-state-employer-registration), or [a free bookkeeping health check](/bookkeeping/health-check).

| Date | What | Source |
| --- | --- | --- |
| Sunday, January 31, 2027 | Unemployment tax report and payment for the fourth quarter of 2026 Falls on a Sunday. This is the date as the agency states it; check its rule for weekend due dates (see step 1). | [Kentucky OUI: Employer Guide 2026](https://ui.ky.gov/Documents/KY-OUI_Employer%20Guide_2026.pdf) |
| Sunday, January 31, 2027 | W-2s, 1099s with Kentucky withholding and Form K-5 Sunday, January 31, 2027 is a Sunday. The agency's page we opened doesn't say whether it moves to the next business day; file by the Friday before to be safe, or ask the agency. | [Kentucky DOR: Employer Payroll Withholding](https://revenue.ky.gov/Business/Pages/Employer-Payroll-Withholding.aspx) |
| Monday, February 1, 2027 | Form W-2 Copy A (with W-3) to SSA, and employee copies (federal) | [IRS Topic no. 752, Filing Forms W-2 and W-3](https://www.irs.gov/taxtopics/tc752) |
| Monday, February 1, 2027 | Form 1099-MISC copies to payees (federal) | [IRS Instructions for Forms 1099-MISC and 1099-NEC (Rev. December 2026)](https://www.irs.gov/node/87791) |
| Monday, February 1, 2027 | Form 1099-NEC to the IRS and to each payee (federal) | [IRS Instructions for Forms 1099-MISC and 1099-NEC (Rev. December 2026)](https://www.irs.gov/node/87791) |
| Monday, March 1, 2027 | Form 1099-MISC to the IRS on paper (federal) | [IRS Instructions for Forms 1099-MISC and 1099-NEC (Rev. December 2026)](https://www.irs.gov/node/87791) |
| Wednesday, March 31, 2027 | Form 1099-MISC to the IRS electronically (federal) | [IRS Instructions for Forms 1099-MISC and 1099-NEC (Rev. December 2026)](https://www.irs.gov/node/87791) |
| Friday, April 30, 2027 | Unemployment tax report and payment for the first quarter of 2027 | [Kentucky OUI: Employer Guide 2026](https://ui.ky.gov/Documents/KY-OUI_Employer%20Guide_2026.pdf) |
| Saturday, July 31, 2027 | Unemployment tax report and payment for the second quarter of 2027 Falls on a Saturday. This is the date as the agency states it; check its rule for weekend due dates (see step 1). | [Kentucky OUI: Employer Guide 2026](https://ui.ky.gov/Documents/KY-OUI_Employer%20Guide_2026.pdf) |
| Sunday, October 31, 2027 | Unemployment tax report and payment for the third quarter of 2027 Falls on a Sunday. This is the date as the agency states it; check its rule for weekend due dates (see step 1). | [Kentucky OUI: Employer Guide 2026](https://ui.ky.gov/Documents/KY-OUI_Employer%20Guide_2026.pdf) |

Kentucky kit

## Kentucky Employer Compliance Kit 2027

This checklist as a printable document with every source link and check date, a 2027 deadline calendar, a start-here guide, and an Excel workbook with a deadline tracker and new-hire and pay-change checklists, all built from the same data as this page.

[Get the kit, $19](/toolkits/kentucky-employer-compliance-kit-2027)

General information, not legal, tax or payroll advice. We are not lawyers, and MCC Solutions is not a law firm or a payroll service. Nothing here guarantees compliance. Rules change, cities and counties can add their own, and the agency's own page has the final word.

## Common questions

**What is the Kentucky unemployment tax wage base for 2027?**

$12,000 per employee in 2027 ($12,000 in 2026). KRS 341.030(7)(a) (2025 Kentucky Revised Statutes, Justia statute text, secondary source): the base rises $300 a year "not to exceed twelve thousand dollars ($12,000)", and the trust-fund rules in (7)(b)-(e) can only pause or resume increases up to that cap. The 2026 base is already $12,000 (Kentucky OUI Employer Guide 2026), so 2027 stays at $12,000.

**How soon must a Kentucky employer report a new hire?**

Within 20 days of the hire date. Kentucky law counts from the hiring or return to work of the employee.

**What is the Kentucky minimum wage in 2027?**

$7.25 an hour; no scheduled change in our data. US DOL's state table (updated November 5, 2026) shows no scheduled change.

**Does Kentucky require paid sick leave?**

No statewide paid sick leave law for private employers.

**When is a final paycheck due in Kentucky?**

If the employer ends the job: By the next normal pay period after the separation or 14 days after it, whichever is later. If the employee quits: By the next normal pay period after the separation or 14 days after it, whichever is later.

**Does Kentucky require state W-2 or 1099 filing?**

Only report 1099 data to the Department when Kentucky tax has been withheld. W-2s: January 31 1099s: January 31

**Do Kentucky employers need workers' comp?**

Every employer with one or more employees. Family members, temporary workers and part-time workers count as employees.

Related: [Employer compliance by state](/bookkeeping/employer-compliance-by-state) · [2027 changes for employers](/bookkeeping/2027-state-law-changes-for-employers?state=ky)

**Rule Watch:** keep this state's employer rules and next deadlines on one private dashboard, with changes marked when our data changes. From $9 a month. [See Rule Watch](/rule-watch).

Required posters: [Kentucky workplace posters](/bookkeeping/required-workplace-posters-kentucky), with free official links.

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