An Official Website of the Commonwealth of Kentucky

Kentucky's Unemployment Insurance Self-Service Web

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Employers may perform the following main actions:

  • Submit quarterly tax reports over the Internet through either an on-screen form or a file upload option
  • Retrieve information about the Kentucky Unemployment Insurance program
  • Pay taxes by Electronic Funds Transfer (EFT)
  • Establish a new Unemployment Insurance Account
2019 Updates and Changes
  • 2019 Contribution Rate Notices were mailed out on December 1, 2018.

  • 2019 Contribution Rates are set based on Rate Schedule A. This is the lowest rate schedule since 2003.

  • 2019 Contribution Rates will be reduced by an additional 0.075% for the SCUF assessment. Your Contribution Rate Notice should display a “UI Rate” based on your calculated Reserve Ratio, an “Adjusted UI Rate” from the SCUF reduction, and a “SCUF Rate” that is set at 0.075%. Please utilize the Adjusted UI Rate and the SCUF Rate when calculating the total amount due on your quarterly report filings.

  • 2019 Taxable Wage Base per worker will increase by $300 to $10,500 per worker. Please be sure to make this adjustment prior to filing your 1st quarter 2019 report during April 2019.

  • Kentucky employers are eligible to claim the full FUTA credit of 5.40% when filing your 2018 IRS 940 Forms in January 2019. 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.

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:

    If your established contribution rate for the 1st and 2nd quarters of 2018 is:         2.30%
    Your modified contribution rate for the 3rd and 4th quarters of 2018 will be 0.075% less:         2.225%
    Your SCUF rate beginning with the 3rd quarter of 2018 and continuing each quarter thereafter will be:         0.075%

Each year SCUF is in effect, all contribution rates will be reduced by 0.075%. SCUF is estimated to be in effect for the next 5 years or until the fund reaches $60 million.

If filing via Option 1 or Option 3, please update your ICESA 'T' Record Format for Field positions 145-149 and 150-160. If filing via Option 2 Online Form Entry, the rates and adjustments have already been made and require no changes on your part.

Please click here to view how your 2018 contribution rate will change.

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