Ky.gov (opens in a new tab)An Official Website of the Commonwealth of Kentucky

Electronic Wage and Tax Reporting Specifications and Instructions

Updated

Employers must file quarterly wage and tax reports electronically via KUIP. Third-party administrators must also file quarterly wage and tax reports on behalf of employers electronically via KUIP. Reports may be uploaded into the portal or the information in a report may be manually entered in KUIP.

For assistance obtaining login credentials or activating a new employer or TPA account, visit the Obtain New KEIN/Activation Code page.

KUIP accepts two types of wage and tax report file formats: ICESA E and S records, and comma-delimited (CSV) records. Be aware that the ICESA file format specifications have changed.

File format reference guides

Payment options

Employers who report by electronic media have the option to make their tax payments via electronic fund transfer (EFT) or major credit card (a fee is applied to all credit card transactions). Information may be found in the KUIP portal.

Questions about reporting requirements

Questions or requests for information concerning reporting requirements should be addressed to:

Office of Unemployment Insurance
Tax Enforcement Branch
P.O. Box 948
Frankfort, KY 40602-0948
Office: (502) 564-2168
Fax: (502) 564-5442
Email: UiTax@ky.gov

Contact

Tax Contact

Have questions about employer tax liability, payments, or audits? Contact one of our Tax branches by email or by phone.

Benefits Contact

Need help with your unemployment insurance claim? Contact our call center to speak with a representative.

Tax Audit Branch

Field Auditor Contact Information

  • Payroll audits
  • Collect delinquent reports and taxes
  • Liability and worker status determination
  • Field investigations

Tax Enforcement Branch

Tax Status Section

  • Employer liability
  • New accounts
  • Successor accounts
  • Account maintenance

Tax Accounting Section

  • Determination of tax rates
  • Processing of quarterly reports
  • Maintenance of wage files
  • Refunds, adjustments

Delinquent Collections Section

  • Payment of delinquent taxes
  • Partial payment agreements
  • Tax intercepts, bankruptcy
  • Legal proceedings

Employer Chargeability Section

Tax Appeals

  • Information regarding appeals of tax determinations on employer accounts
  • Covered employment/wages determinations issued by the Tax Audit Branch