Kentucky Payroll Tax Recordkeeping Requirements

Every employer in Kentucky must keep a record of amounts paid to employees on each pay period, hours worked each day and each week by such employees and any other information specified by the Commissioner. The Commissioner has specified that the following information be recorded: (1) personal identifying information, including name, age, address and gender; (2) regular rate of pay and hourly rate when overtime hours are worked; (3) total overtime pay; (4) total wages paid; and (5) day of payment and pay period covered. Records must be kept for one year.