Before issuing payments to employees, ensure that you've completed the payroll registration process in the relevant state of their employment. This might take a few weeks, so beginning early is advisable to get the necessary tax account details for payment purposes.
Niural collaborates with Middesk to assist you in the state registration process. For additional information, please explore the details provided below.
Let Niural register for you
Niural partners with Middesk to help you register your business in new states.
How it works
On adding a new work address in a different state or recruiting a new employee who has been allocated a work address in that state, you can access registration support within Niural.
The pricing is subject to change based on the state.
Here's an overview of the procedure:
1. Provide essential business details.
2. Niural and Middesk will verify the accuracy of the information.
3. Registration applications are normally sent within 3-5 business days.
4. Look out for registration details from Middesk in the mail.
5. Middesk can guide you through entering any data they don't handle on your behalf through Niural.
Initiate the state tax registration process
- Sign in to Niural as an employer.
- Navigate to the Company tab under Company.
- Select Jobs and Pay.
- Under “Kentucky Tax Setup”, click Let Niural register for you.
Note: Niural can only register for you if you don't yet have a state account already.
- Enter company information on Middesk.
- Once you submit your order, we will send you email updates regarding the status. The total cost of your order will be added to your upcoming monthly invoice.
- Check the status of your order
- Once your order is finalized, you will receive emails from both Niural and Middesk. These emails will outline the subsequent actions, including:
1. Reviewing registration information.
2. Any additional state-specific instructions.
Before your order is finalized, you can use the link provided in the state registration confirmation email from Niural to track the progress of your order.
Cancel your order
If an order is already completed, you'll need to contact Middesk to cancel.
If an order is in progress you can email us at support@niural.com.
You'll be refunded, but it can take a few business days to process.
Registering on your own
Kentucky tax agencies
- Kentucky Department of Revenue (DOR) – income tax withholding
- Kentucky Office of Employment and Training – unemployment tax
- Local Kentucky tax agencies – various
Income tax registration (withholding)
Register for income tax with the KY Department of Revenue (DOR)
You should receive your account number and tax deposit schedule within 1–2 days after registering online. If you need help with registration, call the agency directly at (502) 564-3306.
- Register online with the Kentucky Department of Revenue.
- Select Click here to create a new account.
- We recommend that you review the One Stop Overview for guidance on the registration process.
- If you're asked if you're using a “common paymaster” or “pay agent,” select No.
- Once registered, enter your tax account information in Niural.
Enter the tax account information in Niural
Once a valid Kentucky work address has been added in Niural for one or more employee(s), you can add your tax account information:
1. Go to the Company details section in your Niural account.
2. Click on Jobs and Pay.
3. Select Edit on Kentucky Tax Setup.
4. Enter your rate name here.
If you don’t have your agency-assigned rate, use the current year's "New employer rate" from here.
Update your rate in Niural only if it differs from the current one.
Troubleshoot Department of Revenue (DOR) authorization issues
Certain authorities necessitate specific authorization for Niural to process or submit your tax payments. If you encounter difficulties in gaining access to your account, please contact the agency at (502) 564-7287 and confirm that the information entered in Niural aligns precisely with the data held by the Department of Revenue (DOR), as listed below:
- Official company name/address
- FEIN - Federal Employment Identification Number
- Withholding Tax Account Number
If all information matches, you'll need to work with the agency to determine why Niural is unable to pay and file successfully.
Your company usually becomes liable for unemployment insurance tax once the company has:
- Paid $1500 in wages during a calendar quarter or;
- Had at least one Kentucky-employee working for any part of the week, for 20 or more different weeks during a calendar year.
Running payroll in Niural before you're liable for state unemployment insurance (SUI)
If you need to run payroll and do not yet meet the above requirements, Niural allows it—we suggest you add the "New employer SUI tax rate" specific to Kentucky in the meantime.
You'll want to register with the KY Office of Employment and Training as soon as you become liable—eventually, Niural will need:
- Your unemployment tax account number—required to file and pay taxes on your behalf.
- Your company-specific unemployment tax rate—assigned by the agency.
Register for unemployment tax with the KY Office of Employment and Training
If you need help registering, call the agency directly at (502) 564-2272.
- Register online with the Kentucky Office of Employment and Training to get your KEIN account number.
- The Kentucky account number ("KEIN") should include nine digits (Ex. 12 123456 1), but some accounts include an alpha character or letter between the eighth and the ninth digit (Ex. 12 123456A 1).
- If the letter you received from the agency only has eight digits, call the agency at (502) 564-2272 to obtain the ninth digit you'll need to enter in Niural.
- The Kentucky account number ("KEIN") should include nine digits (Ex. 12 123456 1), but some accounts include an alpha character or letter between the eighth and the ninth digit (Ex. 12 123456A 1).
- When asked if you'll be filing electronically or using a Third-Party Administrator, answer "Yes," but enter your own company's mailing address so you stay informed of changes to your account.
- Complete all agency prompts.
- Enter the tax account information in Niural using the instructions below.
Enter the tax account information in Niural
Once a valid Kentucky work address has been added in Niural for one or more employee(s), you can add your tax account information:
1. Go to the Company details section in your Niural account.
2. Click on Jobs and Pay.
3. Select Edit on Kentucky Tax Setup.
4. Enter your rate name here.
If you don’t have your agency-assigned rate, use the current year's "New employer rate" from here.
Update your rate in Niural only if it differs from the current one.
Other Kentucky taxes—city, school district, and county taxes
City taxes
Employers are required to withhold local city (or county) taxes in cities that their employees work in—this is often called an occupational license fee (OLP).
- Head to the Kentucky OneStop website to learn more about Occupational Licenses
The OLP is imposed for the privilege of engaging in any business, professional occupation, or trade within city limits, regardless of the legal residence of the employee.
Tax rates vary based on where the business activity occurs. For city-specific requirements, contact the applicable local agency directly.
Louisville Metro Revenue Commission
Employers are mandated by the Louisville Metro Revenue Commission to establish an 'eMINTS logon' on the city's website. Niural must be granted access to your account to facilitate the filing and payment of taxes on your behalf. To authorize Niural's access:
- Create a master username on the main eMINTS page.
- Sign in to your account.
- Click the Give Access to a Third Party link.
- When prompted, enter 95896 as Niural's Access Code and compliance@Niural.com as Niural's email.
- This allows Niural to link our online eMINTS to your account.
School district taxes
Some counties (e.g., Boone, Cumberland, Fayette, Marshall, Scott, and Warren) impose a school tax for work performed in the county by residents.
Check out the most current localities list on the KY Department of Education website.
County taxes
Numerous counties in Kentucky levy taxes on all work conducted within any city situated within their county, irrespective of the employee's residential address.
If the business operates within the city boundaries of a tax-imposing city, the employer typically owes license fees solely to the city and is usually exempt from county license fees.
However, if the business is situated outside the city limits, it is usually required to register for and remit county taxes.
Click here for a list of all Kentucky districts and localities. If you have questions about your company-specific requirements, contact the applicable agency directly.
Corbin city taxes may differ by county
Corbin city is in three counties (Knox, Whitley, and Laurel), but only Knox county imposes both a city and a county tax, while the other two counties only assess the county tax:
- For Corbin, Knox County: 1% Corbin city tax, and 1% Knox county tax, for a total of 2% per employee (paid to Corbin city).
- For Corbin, Whitley County: 1% Whitley county tax, only.
- For Corbin, Laurel County: 1% Whitley county tax, only.
If an employee lives in Whitley, or Laurel, and you see both city and country taxes being withheld, you can set up an employee exemption for the Corbin city tax (as only the county tax applies).
Find account numbers and rate info (if you're already registered)
If you've already registered in the state, you'll need to enter your tax account details in Niural to pay employees.
You'll need to be registered with one or more of the below agencies in order for Niural to file and pay taxes on your behalf:
- Kentucky Department of Revenue (DOR) – income tax withholding
- Kentucky Office of Employment and Training – unemployment tax
- Local Kentucky tax agencies – various
If you still need to register, click the applicable dropdown above in this article to learn more.
Find your withholding (income) tax account number and tax deposit schedule
Withholding (income) tax account number from the Department of Revenue
Your KY DOR account number will be 6 digits and can be found on any return (K-1, K-1E, K-3 and K-3E) sent from the Kentucky Department of Revenue.
- If you have a 9-digit number with 3 leading zeroes, leave the zeroes off.
The agency will assign you one of the below tax deposit schedules:
- Twice monthly
- Monthly
- Quarterly
- Annually
Find your unemployment account number and rate
Unemployment tax account number
Your unemployment account number (KEIN) will be on your Quarterly Unemployment Report (Form UI-3).
It'll be 9 digits (XX-XXXXXX-X), usually with two leading zeros—enter the zeros in your Niural account.
Reminder: Most companies are liable for state unemployment if they have paid $1500 in wages in a calendar quarter or had one employee in any part of 20 different weeks in a calendar year.
- If you don't yet have your rate, you can enter the state-specific employer rate in the meantime, and update it once you've obtained your company-assigned rate.
Unemployment tax rate
Your UI rate appears next to the "UI Rate" section of the Notice of Contribution Rate that you receive from the KY Division of Unemployment Insurance.
- Do not include the surcharge rate for Service Capacity Upgrade Fund (SCUF)—this is automatically added to your rate by Niural in the years that it is in effect.
- Reminder: For 2022, the SCUF is not in effect.
Your rate may change from time to time, typically annually. Make sure to update your rate in your Niural account if the agency sends you a notice of a rate change.
Enter the tax account information in Niural
Once a valid Kentucky work address has been added in Niural for one or more employee(s), you can add your tax account information:
1. Go to the Company details section in your Niural account.
2. Click on Jobs and Pay.
3. Select Edit on Kentucky Tax Setup.
4. Enter your rate name here.
If you don’t have your agency-assigned rate, use the current year's "New employer rate" from here.
Update your rate in Niural only if it differs from the current one.
Forms we file in Kentucky
- Occupational License Fee (Mercer County) (KY0033-138)
- Employer's Return of Income Tax Withheld (K-1) for one day, twice monthly, monthly, or quarterly filers
- Employer's Return of Income Tax Withheld (K-3) for annual filers
- Transmitter Report for Filing Kentucky Wage Statements (42A806)
- Wage and Tax Statement (State W2)
- Employer's Quarterly Unemployment Wage and Tax Report (UI-3)
- KY New Hire Report
- Various local returns