---
title: "Kentucky SUTA 2027: $12,000 Wage Base, 2.7% New Rate | MCC"
description: "Kentucky SUTA 2027: wage base $12,000, new employer rate 2.7%. Worked example and official sources."
url: "https://mcc-solutionsnj.com/bookkeeping/suta-kentucky-2027"
---

Free guide · State payroll tax

# Kentucky unemployment tax for 2027: wage base and new employer rate

The taxable wage base, the starting rate and industry rates, the report dates and a worked example, from the state's official pages.

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**Short answer.** 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. New employers pay 2.7%.

$12,000
taxable wages per employee for 2027

## Unemployment tax at a glance

2027 wage base

$12,000 (unchanged)

2026 wage base

Kentucky OUI Employer Guide 2026: $12,000, "subject to change pending future legislative action."

New employer rate

2.7%. 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).

Rate range

0%–9% (2026). Schedule A applies in 2026: 0.000% to 9.000% (Employer Guide 2026).

Employee share

None for unemployment insurance on the pages we read

Agency

Kentucky Office of Unemployment Insurance

Registration

[Register or open an account](https://kcc.ky.gov/). Register in the Kentucky Unemployment Insurance Program (KUIP) through the Kentucky Career Center site, then choose Employer Registration (Employer Guide 2026).

## New employer rates by type of business

| Who | Rate | What the official page says |
| --- | --- | --- |
| Most new employers | 2.7% | 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). |

## Other amounts on the same official pages

- **Service Capacity Upgrade Fund (SCUF):** 0%. Suspended (0%) for 2026; Senate Bill 129 reinstates it at 0.0115% for 2027 (Employer Guide 2026).

## What it costs: an example

Three employees at the new employer rate of 2.7% on the $12,000 base, with wages paid evenly through 2027. FUTA is 0.6% of the first $7,000. The employee share, if any, isn't included.

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| Employee | Annual wages | SUTA | Base reached | FUTA |
| --- | --- | --- | --- | --- |
| Part time | $5,000.00 | $135.00 | Not reached | $30.00 |
| Around the base | $12,000.00 | $324.00 | Q4 | $42.00 |
| Above the base | $22,000.00 | $324.00 | Q3 | $42.00 |

Total for the three: $783.00 state plus $114.00 federal. Run your own staff in the [SUTA and FUTA calculator set to Kentucky](/bookkeeping/suta-futa-cost-calculator?state=ky).

## Quarterly reports and payments

| Quarter | Wages paid | Due |
| --- | --- | --- |
| Q1 | January–March | April 30 |
| Q2 | April–June | July 31 |
| Q3 | July–September | October 31 |
| Q4 | October–December | January 31 (next year) |

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).

## Setting up the account for 2027

- Register for an unemployment tax account: Register in the Kentucky Unemployment Insurance Program (KUIP) through the Kentucky Career Center site, then choose Employer Registration (Employer Guide 2026).
- Set the 2027 wage base of $12,000 in payroll.
- Use 2.7% until your rate notice arrives, or the industry rate that applies to you; then enter the notice rate for the year.
- Put the four report dates (April 30, July 31, October 31, January 31) on the calendar.
- Keep each rate notice and wage base change with your payroll records; FUTA's 5.4% credit depends on paying the state tax on time.

## Sources

- [Kentucky OUI: Employer Guide 2026](https://ui.ky.gov/Documents/KY-OUI_Employer%20Guide_2026.pdf)
- [Justia (statute text) (secondary source): KRS 341.030, "Wages" defined, impact of trust fund balance on taxable wage base amount (2025 Kentucky Revised Statutes, Justia)](https://law.justia.com/codes/kentucky/chapter-341/section-341-030/)
- [US Department of Labor: Significant Provisions of State Unemployment Insurance Laws, effective January 2026](https://oui.doleta.gov/unemploy/content/sigpros/2020-2029/January2026.pdf)
- [US Department of Labor: FUTA Credit Reductions (page updated September 11, 2026)](https://oui.doleta.gov/unemploy/futa_credit.asp)
- [US Department of Labor: 2026 State Unemployment Insurance Trust Fund Solvency Report (February 2026)](https://oui.doleta.gov/unemploy/docs/trustFundSolvReport2026.pdf)
- [IRS: FUTA credit reduction (page last reviewed September 8, 2026)](https://www.irs.gov/businesses/small-businesses-self-employed/futa-credit-reduction)

Sourced from official pages; a few facts from vetted secondary sources, marked "(secondary source)".

General information, not tax or legal advice. Checked November 2026 against the official pages above. States set each employer's own rate every year, and a base or rate can change after we check. Use the rate on your state notice, and confirm with the state agency, your payroll provider or a tax professional before you file. MCC Solutions isn't affiliated with any government agency.

## Kentucky unemployment tax questions

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

$12,000 per employee, the same as 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.

**What SUTA rate does a new employer pay in Kentucky?**

2.7%. 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). On a full $12,000 base that's $324.00 per employee for the year.

**Do construction or other industries pay a different new employer rate in Kentucky?**

Yes: 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).

**When are Kentucky quarterly unemployment reports due?**

first quarter April 30, second quarter July 31, third quarter October 31, fourth quarter January 31. 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).

Compare every state: [SUTA wage base by state 2027](/bookkeeping/state-unemployment-tax-wage-base-2027) · [Iowa SUTA 2027](/bookkeeping/suta-iowa-2027) · [Maine SUTA 2027](/bookkeeping/suta-maine-2027)

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