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State Specific Updates

All Advisor Updates

Kentucky

State Web Site:  www.Kentucky.gov

General Business Requirement:


Apply to the Secretary of State for a Certificate of Authority to conduct business in Kentucky.
 
Business Entity Registration Forms

Licensing/Registration:

Kentucky - Employee Leasing Registration Forms (EL-1 & EL-2) & Instructions

Kentucky - PEO Statutes

Agency Web Site - Kentucky Labor Cabinet


Unemployment Insurance:

Kentucky - Employer UI Registration (PDF Form)

Kentucky - Employer UI Registration (On-Line)

New Business Rate:  2.70%
Wage Limit:  $8,000
Employer/Reporting Unit for SUTA  Contributions:  Client must report under its name and account number; PEO is not recognized for client UI purposes.

See:  Kentucky - Leased Employees Reporting Guideline

Agency Web Site - Kentucky Office of Employment and Training

State Taxes:

Kentucky - Business Tax Registration Application

Agency Web Site - Kentucky Department of Revenue

Workers’ Compensation:

Rating Bureau – NCCI   

State Specific Requirements for PEO
(Best viewed in Internet Explorer)

Workers’ compensation coverage can be provided by the PEO or Client/Co-employer; however, Kentucky law allows employee to voluntarily opt out of workers’ compensation coverage.

Exclusive remedy applies to both the registered PEO and Client for all covered employees.

Agency Web Site - Kentucky Labor Cabinet - Dept. of Workers' Claims


Benefit Plans:

PEO-sponsored and Client-sponsored health plans are not addressed in Kentucky laws or regulations.

Agency Web Site - Kentucky Department of Insurance