2024 Updates and Changes (Updated 12/15/2023)

• 2024 Taxable Wage Base will increase to $11,400 per worker.


• SCUF assessment will continue to be in effect for reporting year 2024 pursuant to KRS 341.243.


• 2024 Contribution Rates will be set on Rate Schedule A.


• Pursuant to 2023 House Bill 146, tax rate calculations for 2024 will revert to using three (3) fiscal years of taxable payroll and new employer rates will again be in effect for twelve (12) quarters.


• Electronic payments can now be made as “same day” only. Payments can no longer be scheduled for a future date.

2023 Updates and Changes (Updated 12/15/2022)

• 2023 Taxable Wage Base will increase to $11,100 per worker.


• SCUF assessment will be reinstated for reporting year 2023 pursuant to KRS 341.243.


• 2023 Contribution Rates will be set on Rate Schedule A.

2022 Updates and Changes (Updated 03/25/2022)

• 2022 Contribution Rates will be set on Rate Schedule A (due to the passing of HB 144).


• 2022 Taxable Wage Base will remain to $10,800 per worker.


• 2022 Amended Contribution Rate Notices will be mailed the week of 03/28/2022. Please review your notice before filing your first quarter 2022 report.


• SCUF Assessment will be suspended for reporting year 2022 due to statutory requirements on the UI Trust Fund Balance (KRS 341.243 (4)).


• 787 KAR 1:220 requires all employers to file their quarterly wage and tax reports via this website.

2021 Updates and Changes (Updated 11/27/2020)(Revised 06/24/2021)

• Contributory Employers - Reserve accounts of contributory employers will continue to be relieved of benefit charges through the 1^st, 2^nd, and 3^rd quarters 2021. (Updated:10/04/2021)


• Reimbursing Employers - Reimbursing employers will be relieved of 50% of benefit charges for first quarter 2021, and 75% of benefit charges for 2^nd and 3^rd quarters 2021.
  They will still be responsible for the other portions of charges (50% and 25%, respectively) and 100% of the trust fund interest on all charges (see attached)


• Contributory Employers - The Office of Unemployment Insurance has elected not to charge  Contributory Employer Reserve Accounts for any unemployment benefits paid out during the 2nd, 3rd and 4th quarters of 2020.  This determination was made after consulting state and federal guidance from this unprecedented time, in order to keep employer rates as low as possible for 2021.


• 2021 Amended Contribution Rate Notices will be mailed in April 2021. You can review an electronic copy of your 2021 Contribution Rate Notice by logging into the Employer Documents link found on the left side menu of this page.


• 2021 Contribution Rates will be set on Rate Schedule A (due to the passing of House Bill 413).


• SCUF assessment will be suspended for reporting year 2021 due to statutory requirements based on the UI Trust Fund balance (KRS 341.243 (4)). SCUF will be evaluated again for 2022 based on the UI Trust Fund balance at the end of 2021.


• 2021 Taxable Wage Base Base per worker will remain at $10,800 per worker.


• Kentucky employers are eligible to claim the full FUTA credit of 5.40% when filing your 2020 IRS 940 forms in January 2021. This will reduce your FUTA contribution rate to 0.60% (6.00% - 5.40%). The FUTA taxable wage base remains at $7,000 per worker.


• Contributory Employers - The Office of Unemployment Insurance has elected not to charge Contributory Employer Reserve Accounts for any unemployment benefits paid out during the 2nd, 3rd and 4th quarters of 2020. This determination was made after consulting state and federal guidance from this unprecedented time, in order to keep employer rates as low as possible for 2021.


• Reimbursing Employers - The Office of Unemployment Insurance has elected to participate in the 50% liability relief from the Protecting Nonprofits from Catastrophic Cash Flow Strain Act of 2020. During the 2nd, 3rd, and 4th quarters of 2020, all eligible nonprofit reimbursing employers will only be billed for 50% of the unemployment benefits charged to their account, with the remaining 50% paid with federal funds from the Protecting Nonprofits Act signed by the President on August 3, 2020.


• 2nd Quarter 2020 Charge Statements will be mailed on or before November 23, 2020. You can view this document by clicking on the Employer Documents menu link on the left of this page.


• 3rd Quarter 2020 Charge Statements are being worked on and should be mailed before the end of the year.

Important Notice Regarding UI system against fraudulent claims

The Office of Unemployment Insurance has discovered an increase in the number of imposter UI claim attempts. As our office continues to work closely with the Commonwealth Office of Technology to protect the UI system against fraudulent claims, we are asking employers and individuals to take precautions and assist our efforts to ensure you are protected.

For Employers: Employers play a critical role in the early identification of attempts to defraud the unemployment insurance system. Your prompt response to notice of claims is necessary to ensure that payments are not disbursed in error, and that claimant information is protected. If your business receives notice that an unemployment insurance claim has been filed, please respond to the notice immediately. If you suspect a claim has been filed in error, please promptly contact our office at (502) 564-2387.

For Individuals and Claimants: If you suspect your identity has been stolen and a fraudulent claim was filed in your name, you should contact us immediately at (502) 564-2387. In addition, victims can report instances of identity theft to the Federal Trade Commission. To do this, you can fill out a report online or call 877-438-4338. Additionally, you are encouraged to contact local law enforcement. When working with law enforcement, bring a copy of your FTC Identity Theft Report, a government-issued photo ID, proof of your current address, and any proof that your identity has been used for identity theft — such as collections notices. You can also file an online complaint with the FBI’s Internet Crime Complaint Center.

Important Notice Regarding Contribution Rates

During the 2018 Legislation Session, the General Assembly enacted the Service Capacity Upgrade Fund (SCUF), through HB 487, Section 139. Per KRS 341.243, all contribution rates beginning with the 3rd quarter of 2018 shall be reduced by 0.075%, in order to implement SCUF. There is no increase or decrease in the total amount of tax you will pay. This reduction will divert 0.075% of the contributions that would have been applied to your employer reserve account, and apply to SCUF. In addition, you will not be able to claim SCUF payments on your Federal Unemployment Tax filings. Below is an example of how your 2018 reporting periods will change:

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