Team Kentucky
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Taxable Wage Base and Surcharge Information

Updated

Taxable Wage Base (TWB) and Surcharge (%)
YearTWBSurcharge %
2026$12,0000.00
2025$11,7000.00
2024$11,4000.00
2023$11,1000.00
2022$10,8000.00
2021$10,8000.00

Important notice regarding suspension of surcharge

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