103 KAR 18:060
Miscellaneous payroll period
Section 1. Miscellaneous Payroll Period. If wages are paid to an employee for a payroll period of more than one (1) year, the amount of tax required to be deducted and withheld in respect to such wages shall be determined as if such payroll period constituted a miscellaneous payroll period of 365 days.
Amendment history
(103 KAR 018:060. IW-6; 1 Ky.R. 330; eff. 2-5-1975; TAm eff. 6-22-2017; Crt eff. 11-6-2018; Crt eff. 10-1-2025.)
Source: view the official text
In this chapter (11 sections)
- 18:010 · Employers required to withhold
- 18:020 · Withholding return adjustment
- 18:050 · Withholding statements
- 18:060 · Miscellaneous payroll period
- 18:070 · Supplemental wages and other payments subject to withholding
- 18:090 · Payroll records
- 18:110 · Voluntary withholding
- 18:120 · Security for compliance; bonds
- 18:150 · Employer's withholding reporting requirements
- 18:172 · Withholding tax circulars
- 18:180 · Kentucky economic development acts wage assessment