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

Welcome to the Kentucky Unemployment Insurance Self-Service website!

The new and improved Kentucky Unemployment Insurance Portal (KUIP) is here! Select the appropriate login option. Learn more about KUIP (opens in a new tab)

If you are unemployed and seeking to file an unemployment insurance claim, go to uiclaimsportal.ky.gov (opens in a new tab)

News and Updates

Updates and Changes (2021 to 2026)

2026 Updates and Changes (Updated 06/25/2026)

  • SCUF is not in effect for 2026.
  • SB 129 reinstates SCUF beginning January 1st, 2027. The SCUF charge will reduce contribution rates by 0.0115% and will continue until the fund reaches a capacity of $15 million, or the unemployment Trust Fund balance falls below $811,005,000. The SCUF charge will not be retroactive to 2026.
  • 2026 Taxable Wage Base increased to $12,000 per worker.
  • 2026 Contribution Rates were set from Rate Schedule A.

2025 Updates and Changes (Updated 12/27/2024)

  • 2025 Taxable Wage Base increased to $11,700 per worker.
  • SCUF remained in effect for the first quarter 2025. SCUF assessments were discontinued in the second, third, and fourth quarters 2025.
  • 2025 Contribution Rates were set from Rate Schedule A.
  • Notices of Contribution Rate for 2025 were mailed on December 16, 2024.
  • Professional Employer Organizations (PEO) were able to apply for their reserve accounts and indicate their reporting method (PEO Level or Client Level) by clicking ‘PEO Registration’ on the left-hand navigation menu.
  • SCUF Assessment will be reduced from 0.075% to 0.000% after the first quarter, 2025 pursuant to KRS 341.243. Each contributing employer’s contribution rate increased by 0.075% beginning with the second quarter 2025. The total amount due from each employer did not change due to this adjustment.

2024 Updates and Changes (Updated 12/15/2023)

  • 2024 Taxable Wage Base increased to $11,400 per worker.
  • SCUF assessment was effect for reporting year 2024 pursuant to KRS 341.243.
  • 2024 Contribution Rates were set from Rate Schedule A.
  • Pursuant to 2023 House Bill 146, tax rate calculations for 2024 reverted to using three (3) fiscal years of taxable payroll and new employer rates were again in effect for twelve (12) quarters.
  • Electronic payments processing was changed to accept “same day” payments only. Payments could no longer be scheduled for a future date.

2023 Updates and Changes (Updated 12/15/2022)

  • 2023 Taxable Wage Base increased to $11,100 per worker.
  • SCUF assessment was reinstated for reporting year 2023 pursuant to KRS 341.243.
  • 2023 Contribution Rates were set from Rate Schedule A.

2022 Updates and Changes (Updated 03/25/2022)

  • 2022 Contribution Rates were set from Rate Schedule A (due to the passing of HB 144).
  • 2022 Taxable Wage Base remained at $10,800 per worker.
  • 2022 Amended Contribution Rate Notices were mailed the week of 03/28/2022.
  • SCUF Assessment were suspended for reporting year 2022 due to statutory requirements on the UI Trust Fund Balance (KRS 341.243 (4)).
  • 787 KAR 1:220 required all employers to file their quarterly wage and tax reports online.

2021 Updates and Changes (Updated 11/27/2020) (Revised 06/24/2021)

  • Contributory Employers - Reserve accounts of contributory employers were relieved of benefit charges through the 1st, 2nd, and 3rd quarters 2021. (Updated: 10/04/2021)
  • Reimbursing Employers - Reimbursing employers were relieved of 50% of benefit charges for first quarter 2021, and 75% of benefit charges for 2nd and 3rd quarters 2021. They remained responsible for the other portions of charges (50% and 25%, respectively) and 100% of the trust fund interest on all charges.
  • Contributory Employers - The Office of Unemployment Insurance elected not to charge Contributory Employer Reserve Accounts for any unemployment benefits paid out during the 2nd, 3rd and 4th quarters of 2020. This determination was made after consulting state and federal guidance during the COVID-19 Pandemic, in order to keep employer rates as low as possible for 2021.
  • 2021 Amended Contribution Rate Notices were mailed in April 2021.
  • 2021 Contribution Rates were set from Rate Schedule A (due to the passing of House Bill 413).
  • SCUF assessment was suspended for reporting year 2021 due to statutory requirements based on the UI Trust Fund balance (KRS 341.243 (4)).
  • 2021 Taxable Wage Base per worker remained at $10,800 per worker.
  • Kentucky employers were eligible to claim the full FUTA credit of 5.40% when filing 2020 IRS 940 forms in January 2021, thus reducing FUTA contribution rates to 0.60% (6.00% - 5.40%). The FUTA taxable wage base remained $7,000 per worker.
  • Reimbursing Employers - The Office of Unemployment Insurance elected to participate in the 50% liability relief from the Protecting Nonprofits from Catastrophic Cash Flow Strain Act of 2020. During the 2nd, 3rd, and 4th quarters of 2020, all eligible nonprofit reimbursing employers were only billed for 50% of the unemployment benefits charged to their accounts, with the remaining 50% paid with federal funds from the Protecting Nonprofits Act signed by the President on August 3, 2020.
  • 2nd Quarter 2020 Charge Statements were mailed on or before November 23, 2020.

Important Notice Regarding Fraudulent Claims Against UI System

The Office of Unemployment Insurance has discovered an increase in the number of imposter UI claim attempts. As our office continues to work closely with the Commonwealth Office of Technology to protect the UI system against fraudulent claims, we are asking employers and individuals to take precautions and assist our efforts to ensure you are protected.

Please complete the Fraud Reporting Form (opens in a new tab) first. The form is required, so fill it out before following up by phone.

For Employers: Employers play a critical role in the early identification of attempts to defraud the unemployment insurance system. Your prompt response to notice of claims is necessary to ensure that payments are not disbursed in error, and that claimant information is protected. If your business receives notice that an unemployment insurance claim has been filed, please respond to the notice immediately. If you suspect a claim has been filed in error, please promptly contact our office at (502) 564-2387.

For Individuals and Claimants: If you suspect your identity has been stolen and a fraudulent claim was filed in your name, you should contact us immediately at (502) 564-2387. In addition, victims can report instances of identity theft to the Federal Trade Commission. To do this, you can fill out a report online or call 877-438-4338. Additionally, you are encouraged to contact local law enforcement. When working with law enforcement, bring a copy of your FTC Identity Theft Report, a government-issued photo ID, proof of your current address, and any proof that your identity has been used for identity theft, such as collections notices. You can also file an online complaint with the FBI’s Internet Crime Complaint Center.

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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