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Kentucky New Hire Reporting Requirements (2026)

Last updated: 2026-10-12 · Kentucky's rules were checked against the state's own site and the federal OCSE reference guide on 2026-10-12

Kentucky employers must report every new or rehired employee to the Kentucky New Hire Reporting Center (Office of the Attorney General, Department of Child Support Services) within 20 calendar days of hiring or rehiring (KRS 405.435). That matches the federal 20-day limit. Reporting independent contractors is optional. Besides the 7 federal data elements, Kentucky requires 2 more items.

Deadline
20 calendar days
same as federal
Report contractors?
Optional
Rehire rule
60+ days gone
federal rule
Extra required data
2 items
beyond the federal 7

Kentucky new hire reporting rules

Kentucky new hire reporting

Kentucky New Hire Reporting Center (Office of the Attorney General, Department of Child Support Services)

20
calendar days

Deadline: Within 20 calendar days of hiring or rehiring (KRS 405.435).

Electronic filers may instead send twice-monthly transmissions 12–16 days apart.

What to report

7 federal data elements (every state)
  • Employee name
  • Employee address
  • Employee Social Security number
  • Date of hire (first day the employee performed services for pay)
  • Employer name
  • Employer address
  • Employer FEIN (same FEIN used for quarterly wage reports)

Plus Kentucky requires:

  • Kentucky Employer Identification Number (KEIN)
  • Employer address where income withholding orders should be sent

Optional (requested, not required):

  • Medical benefits available?
  • Employee date of birth
  • Employer contact name and phone number

How to file

Open KY reporting site ↗

Methods: Online portal · File upload / SFTP · Fax · Mail

Phone
800-817-2262
Fax
800-817-0099
Email
ky-newhire@youngwilliams.com
Mail
Kentucky New Hire Reporting Center, PO Box 21, Ridgeland, MS 39158

Official KY requirements page

Independent contractors

Contractor reports optional / encouraged

Not required; Kentucky "highly recommends" reporting contractors with a copy of their W-9 or 1099.

Rehires & recalls

Report employees who return after 60 days of layoff, furlough, separation or unpaid leave. The statute (KRS 405.435) itself covers any rehire or return to work with no minimum gap, so reporting every return is the cautious choice.

Penalty

Only for an employer–employee conspiracy, after two written notices: $250 per month per person (KRS 405.435(9))

  • • Kentucky changed its mailing address on Aug. 22, 2025 — older forms show an Austin, TX P.O. box.

When is my Kentucky report due?

Enter the first day of paid work to get the due date (with a calendar reminder), check whether a returning worker counts as a rehire, or fill in a Kentucky report worksheet and download it as a PDF. Everything runs in your browser; employee details are never saved.

What goes on a Kentucky new hire report

Federal data elements (every state)

  • Employee name
  • Employee address
  • Employee Social Security number
  • Date of hire (first day the employee performed services for pay)
  • Employer name
  • Employer address
  • Employer FEIN (same FEIN used for quarterly wage reports)

Added by Kentucky

  • Kentucky Employer Identification Number (KEIN)
  • Employer address where income withholding orders should be sent

Requested but optional: Medical benefits available?; Employee date of birth; Employer contact name and phone number.

Most states accept a copy of the employee's Form W-4 with the employer name, address and FEIN filled in, as long as any extra Kentucky fields are added. Use the same FEIN you put on your quarterly wage reports.

How Kentucky compares

  • Deadline: Kentucky uses the federal 20-day limit, like 41 other states and DC. 9 states are stricter, with 7, 10, 14 and 15-day deadlines.
  • Contractors: 17 states require contractor reports (California, Colorado, Connecticut, Florida, Illinois, Iowa, Maine, Massachusetts, Nebraska, New Hampshire, New Jersey, New York, Ohio, Oregon, Texas, Virginia and West Virginia); Kentucky makes it optional.
  • Rehires: Uses the federal rule: report a returning worker who was gone at least 60 consecutive days.
  • Multistate employers can instead report every new hire electronically to a single state where they have employees after registering with HHS (Multistate Employer Registry).

Related for Kentucky employers: Kentucky payroll taxes & SUTA rate · Kentucky payday & final paycheck rules · Kentucky minimum wage · payroll setup checklist

Kentucky new hire reporting FAQ

How long do I have to report a new hire in Kentucky?

Within 20 calendar days of hiring or rehiring (KRS 405.435). That matches the federal 20-day limit. Employers that report electronically may instead send twice-monthly transmissions 12 to 16 days apart. The date of hire is the first day the employee performs services for pay.

Do I have to report independent contractors in Kentucky?

Not required; Kentucky "highly recommends" reporting contractors with a copy of their W-9 or 1099.

Do I need to report rehired employees in Kentucky?

Report employees who return after 60 days of layoff, furlough, separation or unpaid leave. The statute (KRS 405.435) itself covers any rehire or return to work with no minimum gap, so reporting every return is the cautious choice.

What information goes on a Kentucky new hire report?

Every report needs the seven federal data elements: the employee's name, address, Social Security number and date of hire, and the employer's name, address and FEIN. Kentucky also requires: Kentucky Employer Identification Number (KEIN); Employer address where income withholding orders should be sent.

How do I report a new hire in Kentucky?

Accepted methods: Online portal; File upload / SFTP; Fax; Mail. Reports go to the Kentucky New Hire Reporting Center (Office of the Attorney General, Department of Child Support Services).

What is the penalty for not reporting a new hire in Kentucky?

Only for an employer–employee conspiracy, after two written notices: $250 per month per person (KRS 405.435(9)). Federal law caps state penalties at $25 per unreported employee, or $500 when the employer and employee conspire not to report or to file a false report. A late report is still required.

I have employees in Kentucky and other states. Where do I report?

Report each employee to the state where they work, following that state's rules, or register with HHS as a multistate employer and send all new hire reports electronically to one state where you have employees. Multistate employers that pick Kentucky follow Kentucky's rules for everyone.

Official Sources

Figures checked against these sources on 2026-10-12

Related Resources on This Site

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General information, not legal advice. Confirm current requirements with the Kentucky New Hire Reporting Center (Office of the Attorney General, Department of Child Support Services) before relying on them.