Kentucky Nanny Tax Guide
2026
Last updated: February 10, 2026
Has State Income Tax
Quick Facts
| Item | Value |
|---|---|
| Minimum Wage | $7.25/hr |
| Pay Frequency | Twice monthly |
| Overtime Rules | 1.5x after 40 hrs/week + 1.5x on 7th consecutive day; live-in exempt |
| Record Retention | 4 years |
State Income Tax
Required
Withholding Form: K-4
Unemployment Insurance
Registration Required:Required
Registration: Register online
Workers' Compensation
Required
Threshold: 2+ workers at 40+ hrs/week
New Hire Reporting
Deadline: Within 20 days of hire
Report Online: File report
Local Taxes
| Locality | Tax Type | Rate | Notes |
|---|---|---|---|
| Most municipalities | Local Income Tax | -- | Most KY municipalities impose local income tax |
Required Forms
State Withholding Allowance Certificate
at-hire
Form K-4
Kentucky state income tax withholding form
Purpose: Employee completes for state tax withholding
Key Deadlines
| Deadline | Date | Description | Frequency |
|---|---|---|---|
| New Hire Reporting | Within 20 days of hire | Report new employees within 20 days to the state | at-event |
State Agencies
Kentucky Department of Labor
Unemployment insurance and workforce regulations
Kentucky Department of Revenue
Tax withholding and registration
New Hire Reporting
New hire reporting portal
Office of Unemployment Insurance
State agency
KY Dept of Revenue
State agency
New Hire
State agency
Employer Guide
State agency
Sources
Disclaimer
This guide is for informational purposes only and does not constitute tax or legal advice. Tax laws change frequently. Consult a qualified tax professional for advice specific to your situation.