KRS § 141.310 — KY Code / Title XI / Chapter 141 / Section 141.310
141.310 Withholding of tax from wages paid by employer
Status: in_force

141.310 Withholding of tax from wages paid by employer.

(1) Every employer making payment of wages on or after January 1, 1971, shall deduct

and withhold upon the wages a tax determined under KRS 141.315 or by the tables

authorized by KRS 141.370.

(2) If wages are paid with respect to a period which is not a payroll period, the amount

to be deducted and withheld shall be that applicable in the case of a miscellaneous

payroll period containing a number of days, including Sundays and holidays, equal

to the number of days in the period with respect to which the wages are paid.

(3) If wages are paid by an employer without regard to any payroll period or other

period, the amount to be deducted and withheld shall be that applicable in the case

of a miscellaneous payroll period containing a number of days equal to the number

of days, including Sundays and holidays, which have elapsed since the date of the

last payment of wages by the employer during the calendar year, or the date of

commencement of employment with the employer during the year, or January 1 of

the year, whichever is the later.

(4) In determining the amount to be deducted and withheld under this section, the

wages may, at the election of the employer, be computed to the nearest dollar.

(5) The tables mentioned in subsection (1) of this section shall consider the standard

deduction.

(6) The department may permit the use of accounting machines to calculate the proper

amount to be deducted from wages when the calculation produces substantially the

same result as set forth in the tables authorized by KRS 141.370. Prior approval of

the calculation shall be secured from the department at least thirty (30) days before

the first payroll period for which it is to be used.

(7) The department may, by administrative regulations, authorize employers:

(a) To estimate the wages which will be paid to any employee in any quarter of

the calendar year;

(b) To determine the amount to be deducted and withheld upon each payment of

wages to the employee during the quarter as if the appropriate average of the

wages estimated constituted the actual wages paid; and

(c) To deduct and withhold upon any payment of wages to the employee during

the quarter the amount necessary to adjust the amount actually deducted and

withheld upon the wages of the employee during the quarter to the amount

that would be required to be deducted and withheld during the quarter if the

payroll period of the employee was quarterly.

(8) The department may provide by regulation, under the conditions and to the extent it

deems proper, for withholding in addition to that otherwise required under this

section and KRS 141.315 in cases in which the employer and the employee agree to

the additional withholding. The additional withholding shall for all purposes be

considered tax required to be deducted and withheld under this chapter.

(9) Effective January 1, 1992, any employer required by this section to withhold

Kentucky income tax who assesses and withholds from employees the job

assessment fee provided in KRS 154.24-110 may offset a portion of the fee against

the Kentucky income tax required to be withheld from the employee under this

section. The amount of the offset shall be four-fifths (4/5) of the amount of the

assessment fee withheld from the employee or the Commonwealth's contribution of

KRS 154.24-110(3) applies. If the provisions in KRS 154.24-150(3) or (4) apply,

the offset, the offset shall be one hundred percent (100%) of the assessment.

(10) Any employer required by this section to withhold Kentucky income tax who

assesses and withholds from employees an assessment provided in KRS 154.22-070

or KRS 154.28-110 may offset the fee against the Kentucky income tax required to

be withheld from the employee under this section.

(11) Any employer required by this section to withhold Kentucky income tax who

assesses and withholds from employees the job assessment fee provided in KRS

154.26-100 may offset a portion of the fee against the Kentucky income tax

required to be withheld from the employee under this section. The amount of the

offset shall be four-fifths (4/5) of the amount of the assessment fee withheld from

the employee, or if the agreement under KRS 154.26-090(1)(f)2. is consummated,

the offset shall be one hundred percent (100%) of the assessment fee.

(12) Any employer required by this section to withhold Kentucky income tax who

assesses and withholds from employees the wage assessment fee provided in KRS

154.25-040 may offset a portion of the fee against the Kentucky income tax

required to be withheld from the employee under this section. The amount of the

offset shall be equal to the amount of the Kentucky income tax credit authorized for

the assessed employee who is entitled to receive a simultaneous adjustment

resulting from an approved jobs retention project as provided in KRS 154.25-040.

(13) Any employer required by this section to withhold Kentucky income tax who

assesses and withholds from employees the job development assessment fee

provided in KRS 154.32-090 may offset the state portion of the assessment against

the Kentucky income tax required to be withheld from the employee under this

section.

(14) Any employer required by this section to withhold Kentucky income tax may be

required to post a bond with the department. The bond shall be a corporate surety

bond or cash. The amount of the bond shall be determined by the department, but

shall not exceed fifty thousand dollars ($50,000).

(15) Any employer required by this section to withhold Kentucky income tax who

assesses and withholds from employees an assessment provided in KRS 154.27-080

may offset the assessment against the Kentucky income tax required to be withheld

from the employee under this section.

(16) The Commonwealth may bring an action for a restraining order or a temporary or

permanent injunction to restrain or enjoin the operation of an employer's business

until the bond is posted or the tax required to be withheld is paid or both. The action

may be brought in the Franklin Circuit Court or in the Circuit Court having

jurisdiction of the defendant.

(17) An approved company and any associated loan-out entity under Subchapter 61 of

KRS Chapter 154 required to withhold Kentucky income tax from employees on all

qualified payroll expenditures shall withhold at the maximum rate provided in KRS

141.020, and remit and certify the withheld amount to the department.