KRS 141.315: Department to promulgate regulations governing certain types of wage

payments.

If payment of wages is made to an employee by an employer:

(1) With respect to a payroll period or other period, any part of which is included in a

payroll period or other period with respect to which wages are also paid to such

employee by such employer, or

(2) Without regard to any payroll period or other period, but on or prior to the

expiration of a payroll period or other period with respect to which wages are also

paid to such employee by such employer; or

(3) With respect to a period beginning in one (1) and ending in another calendar year;

or

(4) Through an agent, fiduciary, or other person who also has the control, receipt,

custody, or disposal of, or pays, the wages payable by another employer to such

employee, the manner of withholding and the amount to be deducted and withheld

under KRS 141.310 shall be determined in accordance with regulations

promulgated by the department under which the withholding exemption all owed to

the employee in any calendar year shall approximate the withholding exemption

allowable with respect to an annual payroll period.