Pay stub requirements in Kentucky

01 — The law

What Kentucky law requires

1. 01

   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.

   KRS 337.070 — Employer to furnish employee with statement of wage deductions →
2. 02

   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.

   KRS 337.070 — Employer to furnish employee with statement of wage deductions →
3. 03

   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.

   KRS 337.020 — Time of payment of wages →
4. 04

   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.

   KRS 337.275 — Minimum wage →
5. 05

   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.

   KRS 337.275 — Minimum wage →
6. 06

   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.

   KRS 337.055 — Payment of all wages upon dismissal or voluntary leaving →

02 — Local rates

Local rates above the Kentucky minimum

03 — What we calculate

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.

04 — Questions

Frequently asked questions

Does every Kentucky employer have to give a pay stub?

No. The duty falls on employers with ten or more employees that make deductions from wages. Below that headcount the statute says nothing, so a small Kentucky employer can pay you correctly and hand you no statement at all.

What does a Kentucky statement of deductions have to show?

The amount of each deduction and the general purpose for which it was made. Gross wages, net pay, hours worked and rates of pay are not required by the statute, though most payroll systems print them anyway.

My employer only posts stubs online. Is that legal in Kentucky?

Yes, provided it gives you access to a computer and a printer so you can review and print the statement. Electronic delivery on its own is not enough; the access to review and print is written into the same sentence of the statute.

Why is Kentucky minimum wage still $7.25?

Because the statute fixed that figure in 2009 and provides for an increase only if the federal minimum rises above it. Without an inflation index or a legislated schedule, the state rate simply tracks a federal number that has not moved.

How soon after quitting do I get my last Kentucky paycheck?

By the next normal pay period after you leave or fourteen days after leaving, whichever comes later. That is unusual wording: most states pick the earlier of two dates, and Kentucky deliberately picks the later one.