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Pay stub requirements in Kentucky

Kentucky ties its stub rule to headcount and to deductions. Employers with ten or more people who make deductions from wages must hand each employee a statement, paper or electronic, giving the amount of each deduction and the general purpose behind it. Gross pay, hours and rates are not on the statutory list. Payment is due at least semimonthly and may never cover work more than eighteen days old. The state rate has been $7.25 since July 1, 2009 and by statute only moves when the federal rate does, which is why Kentucky has stood still while its neighbours have not.

Pay stub required
Yes, once the employer has ten employees
Electronic delivery
Yes, with a computer and printer provided
Minimum wage (2026)
$7.25/hour, tied to the federal rate
Pay frequency
At least semimonthly, no more than 18 days behind

What Kentucky law requires

  • A statement of deductions from employers of ten or more

    Employers who employ ten or more people and make deductions from salaries and wages must state specifically the amount for which the deductions are made, and at the time of payment furnish each employee a statement giving the amount of each deduction and the general purpose for which it was made. Smaller employers owe no statement.

    Source
  • Electronic statements require a computer and a printer

    The 2017 amendment let employers issue the statement electronically instead of on paper, but attached a condition: an employer that goes electronic has to provide access to a computer and a printer so the employee can review and print it. Access, not just a portal login, is the obligation.

    Source
  • Semimonthly pay, and never more than eighteen days behind

    Every employer doing business in Kentucky pays each employee as often as semimonthly, covering all wages or salary earned to a day not more than eighteen days before the payment date. An employee absent or unpaid on the day fixed for payment must be paid afterwards on six days demand, and no employer can contract out of the section.

    Source
  • The rate moves only when the federal rate moves

    Kentucky set $7.25 an hour effective July 1, 2009 and wrote in an automatic increase should the federal minimum ever exceed it, on the same date and to the same amount. There is no inflation index and no scheduled step, so the figure has been unchanged for well over a decade.

    Source
  • Tipped pay follows the federal cash wage

    For an employee who customarily and regularly receives more than $30 a month in tips, the employer may pay the tipped hourly rate required under federal law. It has to show by its records that for each week a credit was taken, wages plus tips reached the federal minimum, and it may not apply anyone tips towards another worker minimum wage.

    Source
  • Final pay by the next payday or fourteen days, whichever is later

    An employee who leaves or is discharged is paid in full no later than the next normal pay period following the separation or fourteen days after it, whichever occurs last. Someone absent when payment is made is paid afterwards on fourteen days demand, and no employer may secure an exemption from the rule.

    Source

What this generator calculates for Kentucky

State withholding for Kentucky is calculated from the 2026 figures the state publishes, and our test suite holds those figures against the state's own published calculation rather than against arithmetic of ours.

Frequently asked questions

Sources

Wage and hour law changes. Check the linked source before relying on any figure here, and treat this page as a starting point rather than legal advice.

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