{"data":{"id":"us-ky/krs-141.310","jurisdiction":"us-ky","citation":"KRS 141.310","heading":"Withholding of tax from wages paid by employer.","body":"(1) Every employer making payment of wages on or after January 1, 1971, shall deduct\nand withhold upon the wages a tax determined under KRS 141.315 or by the tables\nauthorized by KRS 141.370.\n(2) If wages are paid with respect to a period which is not a payrol l period, the amount\nto be deducted and withheld shall be that applicable in the case of a miscellaneous\npayroll period containing a number of days, including Sundays and holidays, equal\nto the number of days in the period with respect to which the wages are paid.\n(3) If wages are paid by an employer without regard to any payroll period or other\nperiod, the amount to be deducted and withheld shall be that applicable in the case\nof a miscellaneous payroll period containing a number of days equal to the numbe r\nof days, including Sundays and holidays, which have elapsed since the date of the\nlast payment of wages by the employer during the calendar year, or the date of\ncommencement of employment with the employer during the year, or January 1 of\nthe year, whichever is the later.\n(4) In determining the amount to be deducted and withheld under this section, the\nwages may, at the election of the employer, be computed to the nearest dollar.\n(5) The tables mentioned in subsection (1) of this section shall consider th e standard\ndeduction.\n(6) The department may permit the use of accounting machines to calculate the proper\namount to be deducted from wages when the calculation produces substantially the\nsame result as set forth in the tables authorized by KRS 141.370. Pr ior approval of\nthe calculation shall be secured from the department at least thirty (30) days before\nthe first payroll period for which it is to be used.\n(7) The department may, by administrative regulations, authorize employers:\n(a) To estimate the wages  which will be paid to any employee in any quarter of\nthe calendar year;\n(b) To determine the amount to be deducted and withheld upon each payment of\nwages to the employee during the quarter as if the appropriate average of the\nwages estimated constituted the actual wages paid; and\n(c) To deduct and withhold upon any payment of wages to the employee during\nthe quarter the amount necessary to adjust the amount actually deducted and\nwithheld upon the wages of the employee during the quarter to the amount\nthat would be required to be deducted and withheld during the quarter if the\npayroll period of the employee was quarterly.\n(8) The department may provide by regulation, under the conditions and to the extent it\ndeems proper, for withholding in addition to that otherwise required under this\nsection and KRS 141.315 in cases in which the employer and the employee agree to\nthe additio nal withholding. The additional withholding shall for all purposes be\nconsidered tax required to be deducted and withheld under this chapter.\n(9) Effective January 1, 1992, any employer required by this section to withhold\nKentucky income tax who assesses and withholds from employees the job\nassessment fee provided in KRS 154.24 -110 may offset a portion of the fee against\nthe Kentucky income tax required to be withheld from the employee under this\nsection. The amount of the offset shall be four -fifths (4/5)  of the amount of the\nassessment fee withheld from the employee or the Commonwealth's contribution of\nKRS 154.24-110(3) applies. If the provisions in KRS 154.24 -150(3) or (4) apply,\nthe offset, the offset shall be one hundred percent (100%) of the assessment.\n(10) Any employer required by this section to withhold Kentucky income tax who\nassesses and withholds from employees an assessment provided in KRS 154.22-070\nor KRS 154.28-110 may offset the fee against the Kentucky income tax required to\nbe withheld from the employee under this section.\n(11) Any employer required by this section to withhold Kentucky income tax who\nassesses and withholds from employees the job assessment fee provided in KRS\n154.26-100 may offset a portion of the fee against the Kentucky  income tax\nrequired to be withheld from the employee under this section. The amount of the\noffset shall be four -fifths (4/5) of the amount of the assessment fee withheld from\nthe employee, or if the agreement under KRS 154.26 -090(1)(f)2. is consummated,\nthe offset shall be one hundred percent (100%) of the assessment fee.\n(12) Any employer required by this section to withhold Kentucky income tax who\nassesses and withholds from employees the wage assessment fee provided in KRS\n154.25-040 may offset a portio n of the fee against the Kentucky income tax\nrequired to be withheld from the employee under this section. The amount of the\noffset shall be equal to the amount of the Kentucky income tax credit authorized for\nthe assessed employee who is entitled to recei ve a simultaneous adjustment\nresulting from an approved jobs retention project as provided in KRS 154.25-040.\n(13) Any employer required by this section to withhold Kentucky income tax who\nassesses and withholds from employees the job development assessmen t fee\nprovided in KRS 154.32 -090 may offset the state portion of the assessment against\nthe Kentucky income tax required to be withheld from the employee under this\nsection.\n(14) Any employer required by this section to withhold Kentucky income tax may be\nrequired to post a bond with the department. The bond shall be a corporate surety\nbond or cash. The amount of the bond shall be determined by the department, but\nshall not exceed fifty thousand dollars ($50,000).\n(15) Any employer required by this section to withhold Kentucky income tax who\nassesses and withholds from employees an assessment provided in KRS 154.27-080\nmay offset the assessment against the Kentucky income tax required to be withheld\nfrom the employee under this section.\n(16) The Commonwealth may bring an action for a restraining order or a temporary or\npermanent injunction to restrain or enjoin the operation of an employer's business\nuntil the bond is posted or the tax required to be withheld is paid or both. The action\nmay be brought in the Franklin Circuit Court or in the Circuit Court having\njurisdiction of the defendant.\n(17) An approved company and any associated loan -out entity under Subchapter 61 of\nKRS Chapter 154 required to withhold Kentucky income tax from employees on all\nqualified payroll expenditures shall withhold at the maximum rate provided in KRS\n141.020, and remit and certify the withheld amount to the department.","path":["KRS Chapter 141"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=53828","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:34Z","sha256":"127dd7c3813e047db1a3227aace743c1e6eb7df924bc60a8511d9d3bee2f2274","source_id":"us-ky","stale":false,"prev":"us-ky/krs-141.305","next":"us-ky/krs-141.315"},"notice":"GroundRules: Original legal text. Not legal advice."}