Keeping informed about the latest updates to your Unemployment Insurance (UI) account is crucial for seamless employer self-service. Here’s a breakdown of important changes and notices to ensure you remain compliant and efficient in managing your UI responsibilities online.
2025 UI System Updates and Changes
Taxable Wage Base Increase: For 2025, the taxable wage base is set to increase to $11,700 per worker. This is a key figure to remember when calculating your contributions through the UI self-service portal.
SCUF Assessment Continues: The Service Capacity Upgrade Fund (SCUF) assessment will remain in effect for the 2025 reporting year, as per KRS 341.243. This ensures continued improvements to the UI system that supports your self-service activities.
Contribution Rates on Schedule A: Your 2025 contribution rates will be determined based on Rate Schedule A. Understanding this schedule is important for accurate financial planning and tax reporting via the online system.
2025 Rate Notices Mailed: Notices detailing your specific contribution rates for 2025 were mailed on December 16, 2024. Be sure to review this notice carefully as it directly impacts your self-service tax submissions.
PEO Registration Now Available: Professional Employer Organizations (PEOs) can now register their reserve accounts and choose their reporting method (PEO Level or Client Level) directly through the ‘PEO Registration’ option in the navigation menu. This streamlines the process for PEOs using the self-service system.
2024 UI System Updates and Changes
Taxable Wage Base Increased in 2024: In 2024, the taxable wage base saw an increase to $11,400 per worker. This change impacted your 2024 quarterly tax reports submitted through the employer self-service portal.
SCUF Assessment in Effect for 2024: The SCUF assessment also applied to the 2024 reporting year, in accordance with KRS 341.243. These funds contribute to the ongoing enhancement of the UI system’s self-service capabilities.
2024 Contribution Rates on Schedule A: Contribution rates for 2024 were also based on Rate Schedule A. Employers needed to factor this schedule into their tax calculations when using the online system.
Tax Rate Calculations Reverted: Following 2023 House Bill 146, tax rate calculations for 2024 reverted to using three fiscal years of taxable payroll. New employer rates were in effect for twelve quarters, influencing contribution amounts managed via self-service.
Same-Day Electronic Payments: A significant update in 2024 was the change to electronic payments. The system was updated to only allow “same day” electronic payments, removing the option to schedule payments for a future date. This change affected how employers managed tax payments through the UI self-service portal.
2023 UI System Updates and Changes
2023 Taxable Wage Base Increase: The taxable wage base increased to $11,100 per worker in 2023. This was a key update for employers to consider when filing reports and making payments through the self-service system.
SCUF Assessment Reinstated: For the 2023 reporting year, the SCUF assessment was reinstated as per KRS 341.243. This reinstatement supported continued improvements to the employer self-service platform.
2023 Contribution Rates on Schedule A: Contribution rates for 2023 were set using Rate Schedule A. Employers needed to consult this schedule for accurate tax submissions via the online portal.
2022 UI System Updates and Changes
2022 Contribution Rates on Schedule A: Due to House Bill 144, 2022 contribution rates were set on Rate Schedule A. This legislative change impacted how rates were calculated and applied within the UI system.
2022 Taxable Wage Base Remained Steady: The taxable wage base remained at $10,800 per worker for 2022. This stability was important for employers planning their contributions through the self-service system.
Amended 2022 Rate Notices: Amended Contribution Rate Notices for 2022 were mailed the week of March 28, 2022. Employers were advised to review these notices before submitting their first quarter 2022 reports via the online portal.
SCUF Assessment Suspended in 2022: The SCUF Assessment was suspended for the 2022 reporting year due to UI Trust Fund Balance statutory requirements (KRS 341.243 (4)). This suspension temporarily altered the contribution structure for employers using the system.
Mandatory Electronic Filing: 787 KAR 1:220 mandated that all employers file their quarterly wage and tax reports through this website. This regulation emphasized the importance of utilizing the UI self-service system for all reporting needs.
2021 UI System Updates and Changes
Contributory Employers – Benefit Charge Relief (2021): Contributory employers continued to receive relief from benefit charges to their reserve accounts throughout the 1st, 2nd, and 3rd quarters of 2021. This relief was automatically applied within the UI system, simplifying employer self-service management of accounts.
Reimbursing Employers – Benefit Charge Relief (2021): Reimbursing employers received relief for benefit charges, with 50% relief in the first quarter and 75% in the 2nd and 3rd quarters of 2021. They remained responsible for the remaining portions and trust fund interest. Details were provided in an attached document.
Contributory Employers – No Benefit Charges in 2020 (Q2-Q4): The Office of Unemployment Insurance decided not to charge Contributory Employer Reserve Accounts for unemployment benefits paid during the 2nd, 3rd, and 4th quarters of 2020. This measure was implemented to keep employer rates as low as possible for 2021 and was reflected in the self-service account management.
Amended 2021 Rate Notices: Amended 2021 Contribution Rate Notices were mailed in April 2021. Employers could also access an electronic copy via the Employer Documents link on the left menu of the page, encouraging online self-service access to important documents.
2021 Contribution Rates on Schedule A: 2021 Contribution Rates were based on Rate Schedule A, due to House Bill 413. This determined the applicable rates for employers managing their accounts through the online system.
SCUF Assessment Suspended in 2021: The SCUF assessment was suspended for the 2021 reporting year because of UI Trust Fund balance requirements (KRS 341.243 (4)). The status of SCUF for 2022 would be re-evaluated. This suspension had implications for contribution calculations within the self-service system.
2021 Taxable Wage Base Remained at $10,800: The Taxable Wage Base per worker remained at $10,800 in 2021. Consistency in the wage base simplified tax reporting via the employer portal.
Full FUTA Credit for Kentucky Employers (2020): Kentucky employers were eligible for the full FUTA credit of 5.40% when filing 2020 IRS 940 forms in January 2021. This reduced the FUTA contribution rate to 0.60%. The FUTA taxable wage base remained at $7,000 per worker. This federal credit impacted overall tax liabilities for employers using the UI system.
Contributory Employers – No Benefit Charges in 2020 (Q2-Q4) – Repeated: (This section is a duplicate and can be omitted or merged with the previous similar point.)
Reimbursing Employers – 50% Liability Relief (2020): The Office of Unemployment Insurance participated in the 50% liability relief from the Protecting Nonprofits from Catastrophic Cash Flow Strain Act of 2020. Eligible nonprofit reimbursing employers were billed for only 50% of unemployment benefits charged to their account during the 2nd, 3rd, and 4th quarters of 2020. This relief was part of federal support during that period.
2nd Quarter 2020 Charge Statements: 2nd Quarter 2020 Charge Statements were mailed on or before November 23, 2020. These statements were also accessible via the Employer Documents menu link, promoting online document access.
3rd Quarter 2020 Charge Statements: 3rd Quarter 2020 Charge Statements were being processed and expected to be mailed before the end of the year.
Important Notice: Fraudulent UI Claim Attempts
The Office of Unemployment Insurance has detected an increase in fraudulent UI claim attempts. Protecting the UI system and individual accounts is a priority. Employers and individuals are urged to take precautions and assist in fraud prevention efforts.
For Employers: Employer vigilance is critical in identifying fraudulent activities early. Prompt responses to claim notices are essential to prevent erroneous payments and protect claimant data. If you receive a claim notice and suspect an error, immediately contact the office at (502) 564-2387. This immediate action through employer self-service channels helps maintain system integrity.
For Individuals and Claimants: If you believe your identity has been stolen and a fraudulent claim filed in your name, contact the office immediately at (502) 564-2387. Report identity theft to the Federal Trade Commission online or by calling 877-438-4338. Contact local law enforcement and file an online complaint with the FBI’s Internet Crime Complaint Center. These steps are crucial for individuals to protect themselves within the UI system.
Important Notice: Service Capacity Upgrade Fund (SCUF)
During the 2018 Legislative Session, the Service Capacity Upgrade Fund (SCUF) was enacted through HB 487, Section 139. Per KRS 341.243, all contribution rates from the 3rd quarter of 2018 were reduced by 0.075% to implement SCUF. This was not a tax increase or decrease, but a reallocation of 0.075% of contributions to SCUF, instead of the employer reserve account. SCUF payments are not claimable on Federal Unemployment Tax filings. This fund is directly related to improving the UI system and enhancing the self-service experience for employers.
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