Kentucky PEO Law FAQs
Does Kentucky require PEOs to register with the state?
Yes. Kentucky requires annual PEO registration with the Office of Workers' Claims. PEOs must file EL-1 and EL-2 forms. Unlike some states, Kentucky does not require a bond or surety.
What is Kentucky's unemployment insurance (SUI) taxable wage base?
Kentucky's SUI taxable wage base is $12,000 per employee. The new employer rate is 2.7% for most industries and 9% for the construction industry.
Is workers' compensation mandatory in Kentucky?
Yes. Kentucky requires all employers to carry workers' compensation insurance. Coverage is available through private carriers or the Kentucky Insurance Guaranty Association.
What is the minimum wage in Kentucky?
Kentucky's minimum wage is $7.25 per hour, which matches the federal minimum wage. The state does not have a separate higher minimum wage.
Does Kentucky require paid sick leave?
No. Kentucky does not have a statewide paid sick leave mandate. Paid leave benefits are at employer discretion.