Kentucky

$7.25 / hour

Every covered employer shall pay at least $7.25 per hour beginning July 1, 2009; if the federal minimum hourly wage increases above the Kentucky rate, the Kentucky minimum increases to the same amount on the same date (KRS 337.275(1)).

Effective

2009-07-01

Checked

2026-08-10

1.5%

No employer shall employ a covered employee for a workweek longer than forty hours unless the employee receives at least one and one-half times the hourly wage rate for employment over forty hours (KRS 337.285(1)).

Checked

2026-08-10

For Kentucky wage-and-hour law, an employee is any person employed by or suffered or permitted to work for an employer, subject to the exclusions listed in the statute (KRS 337.010(2)(a)).

Checked

2026-08-10

Every employer doing business in Kentucky shall pay employees as often as semimonthly all wages earned to a day not more than eighteen days before the payment date (KRS 337.020).

Checked

2026-08-10

An employee who leaves or is discharged shall be paid all earned wages no later than the next normal pay period or fourteen days after separation, whichever occurs later (KRS 337.055).

Checked

2026-08-10

An employer of ten or more that makes deductions shall furnish at payment a paper or electronic statement stating each deduction amount and its general purpose; electronic delivery requires access to a computer and printer (KRS 337.070).

Effective

2017-06-29

Checked

2026-08-10

An employer may not withhold agreed wages except as authorized by law or qualifying written authorization, and may not deduct fines, common-register shortages, breakage, or specified losses not attributable to willful disregard (KRS 337.060).

Effective

2017-01-09

Checked

2026-08-10

Wages are payable in legal tender, checks on banks, direct deposits, or payroll card accounts convertible into cash on demand at full face value; payroll cards may not charge activation fees and must allow at least one free withdrawal per pay period up to the full balance (KRS 337.010(1)(c)1).

Effective

2026-04-10

Checked

2026-08-10

An employer shall provide a rest period of at least ten minutes during each four hours worked, in addition to the scheduled lunch period, without reducing compensation for hourly or salaried employees (KRS 337.365).

Effective

2020-03-27

Checked

2026-08-10

Under Kentucky's suffer-or-permit standard, work not requested but known or reasonably known by the employer is working time, including work performed away from the premises or at home (803 KAR 1:065, Sections 1-2).

Checked

2026-08-10

No general predictive scheduling requirement for private employers was located in KY's official sources as of 2026-08-13. This records the result of a documented search of 2 official sources, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked

2026-08-13

Allowances or reimbursements for travel or other business expenses are wages for Kentucky unemployment purposes only to the extent they exceed actual expenses incurred and accounted for by the worker (KRS 341.030(2)).

Checked

2026-08-10

Kentucky wages include compensation due because of employment, including commissions and similar advantages agreed upon or provided as an established policy (KRS 337.010(1)(c)1).

Effective

2026-04-10

Checked

2026-08-10

Kentucky wages include earned bonuses and other similar advantages agreed upon by employer and employee or provided as an established policy (KRS 337.010(1)(c)1).

Effective

2026-04-10

Checked

2026-08-10

Kentucky wages include severance or dismissal pay and similar employment advantages agreed upon or provided under an established policy (KRS 337.010(1)(c)1).

Effective

2026-04-10

Checked

2026-08-10

Kentucky's overtime regulation states that an employer is not required to pay overtime compensation merely for work on Saturdays, Sundays, holidays, or regular days of rest (803 KAR 1:061, Section 2(2)).

Checked

2026-08-10

Kentucky's former public-works prevailing-wage provisions, including the public authority contract requirement in KRS 337.510, were repealed effective January 9, 2017 (2017 Ky. Acts ch. 3; former KRS 337.510).

Effective

2017-01-09

Checked

2026-08-10

No general paid sick leave requirement for private employers was located in KY's official sources as of 2026-08-13. This records the result of a documented search of 2 official sources, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked

2026-08-13

No general paid family medical leave requirement for private employers was located in KY's official sources as of 2026-08-13. This records the result of a documented search of 2 official sources, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked

2026-08-13

Upon written request, an employer shall grant reasonable leave not exceeding six weeks for reception of a qualifying adopted child, or a longer period matching the employer's birth-parent policy, and shall provide adoptive parents the same paid leave and benefits provided to birth parents (KRS 337.015).

Effective

2021-06-29

Checked

2026-08-10

3.5%

Kentucky employers must withhold income tax from employee wages unless exempted by law; for tax year 2026 the published Kentucky withholding rate is 3.5 percent (Kentucky Department of Revenue, Employer Payroll Withholding).

Effective

2026-01-01

Checked

2026-08-10

A completed Form K-4, Kentucky's Withholding Certificate, must be on file for each employee, and an employee claiming an exemption must complete and file K-4 with the employer before withholding stops (Kentucky DOR, 2026 Withholding Instructions).

Effective

2026-01-01

Checked

2026-08-10

No general supplemental wages requirement for private employers was located in KY's official sources as of 2026-08-13. This records the result of a documented search of 2 official sources, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked

2026-08-13

Employees working in Kentucky may claim withholding exemption if resident in Illinois, Indiana, Michigan, West Virginia, Wisconsin, qualifying Virginia commuters, or qualifying Ohio residents, and must file Form K-4 before withholding is discontinued (Kentucky DOR, 2026 Withholding Instructions).

Effective

2026-01-01

Checked

2026-08-10

1.5%

Every employer shall deduct and withhold a payroll tax of 1.5 percent from wages paid for work performed in the City of Paris, remit quarterly, and file an annual reconciliation at calendar year end (City of Paris, Business, Payroll Tax).

Checked

2026-08-10

Unemployment contributions accrue for each subject employer, are based on wages paid for covered employment, and shall not be deducted in whole or part from worker wages (KRS 341.260(1)).

Checked

2026-08-10

No general disability insurance requirement for private employers was located in KY's official sources as of 2026-08-13. This records the result of a documented search of 2 official sources, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked

2026-08-13

Every employer under KRS Chapter 342 shall insure and keep insured its compensation liability or furnish proof of financial ability and acceptable security to pay compensation directly (KRS 342.340(1)).

Checked

2026-08-10

Kentucky withholding is reported and paid annually below $400, quarterly at $400-$1,999, monthly at $2,000-$49,999, and twice monthly at $50,000 or more; $100,000 accumulated in a reporting period must be remitted within one banking day (Kentucky DOR, 2026 Withholding Instructions).

Effective

2026-01-01

Checked

2026-08-10

Employers shall file Kentucky withholding returns on the assigned annual, quarterly, monthly, or twice-monthly schedule, including returns for periods with zero withholding; Form K-3 performs the annual reconciliation (Kentucky DOR, 2026 Withholding Instructions).

Effective

2026-01-01

Checked

2026-08-10

Employers must furnish designated Form W-2 copies to employees and report withholding-statement information to Kentucky DOR by January 31; Form K-5 is used when statements are not reported in EFW2 or Publication 1220 format (Kentucky DOR, 2026 Withholding Instructions).

Effective

2026-01-01

Checked

2026-08-10

A Kentucky employer or labor organization shall report a covered hire, rehire, or return to work to the Office of the Attorney General within twenty days, including employee and employer identifiers and the first date services were performed (KRS 405.435(1)-(3)).

Checked

2026-08-10

25%

For an ordinary garnishment, the maximum weekly amount is the lesser of twenty-five percent of disposable earnings or the amount by which disposable earnings exceed thirty times the federal minimum hourly wage (KRS 427.010(2)).

Effective

2017-06-29

Checked

2026-08-10

An employer shall not pay an employee less than an employee of the opposite sex in the same establishment for comparable work with comparable skill, effort, and responsibility, subject to the statutory seniority, merit, and federal-coverage provisions (KRS 337.423).

Effective

2017-01-09

Checked

2026-08-10

No general pay transparency requirement for private employers was located in KY's official sources as of 2026-08-13. This records the result of a documented search of 2 official sources, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked

2026-08-13

No general salary history requirement for private employers was located in KY's official sources as of 2026-08-13. This records the result of a documented search of 2 official sources, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked

2026-08-13

100%

An employer that pays less than wages or overtime due under KRS 337.020 to 337.285 is liable for the unpaid amount plus an additional equal amount as liquidated damages and allowable costs and attorney fees, subject to the statutory good-faith discretion (KRS 337.385(1)-(2)).

Effective

2024-07-15

Checked

2026-08-10

Every covered employer shall keep state-issued summaries of applicable wage-and-hour laws and regulations posted in a conspicuous and accessible place where covered persons work (KRS 337.325).

Checked

2026-08-10

An employer of minors under eighteen shall keep a separate register of names, ages, addresses, daily work start and stop times, and meal-period times, and conspicuously post the child-labor abstract, prohibited occupations, and required daily hours (KRS 339.400).

Effective

2022-07-01

Checked

2026-08-10

No general e verify requirement for private employers was located in KY's official sources as of 2026-08-13. This records the result of a documented search of 2 official sources, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked

2026-08-13

An employing unit meeting Kentucky unemployment coverage requirements shall electronically file Form UI-1 through the UI Self-Service Web Portal no later than the last day of the calendar quarter in which coverage is first met (787 KAR 1:010, Section 1).

Effective

2025-05-06

Checked

2026-08-10

Employers subject to KRS Chapter 337 shall preserve payroll records including employee identity, hours worked each day and week, regular rate, straight-time and overtime compensation, additions and deductions, total wages, and payment date for at least one year after entry (803 KAR 1:068).

Effective

2022-08-30

Checked

2026-08-10

10%

An employer violating KRS 337.060 shall be assessed a civil penalty of not less than $100 and not more than $1,000 and is liable to the employee for the amount withheld plus interest at ten percent per year (KRS 337.990(4)).

Effective

2022-07-01

Checked

2026-08-10

A court or administrative action under KRS Chapter 337 that is not otherwise subject to an express limitations period shall be commenced within three years after the cause accrued (KRS 337.385(5)).

Effective

2024-07-15

Checked

2026-08-10