# Kentucky Paycheck Calculator

Last updated October 22, 2026FreeNo signupFormula shown

Enter your pay, how often you are paid and the answers on your Form W-4, and this Kentucky paycheck calculator shows your 2026 take-home pay. It follows the Department of Revenue's formula, a flat 3.5% on what is left after a $3,360 standard deduction, and works out the employer's side of the bill under it.

State

KentuckyHow it is figuredKentucky takes a $3,360 standard deduction off a year of pay and withholds a flat 3.5% of what is left, spread over the pay periods.

Another state? [Pick any of the 50 states and DC](https://www.teampredict.ai/tools/paycheck-calculator).

I'm paid

SalaryHourly

Yearly salary (USD)

Pay frequencyWeekly (52 paychecks a year)Every two weeks (26 a year)Twice a month (24 a year)Monthly (12 a year)

Filing status on Form W-4Single or married filing separatelyMarried filing jointlyHead of household

Form W-4 steps 2 to 4

Step 2 box is checked

Two jobs with similar pay, or both spouses work.

Children under 17

Step 3: $2,200 each.

Other dependents

Step 3: $500 each.

Other income per year

Step 4(a).

Deductions per year

Step 4(b).

Extra withholding each paycheck (USD)

Step 4(c).

401(k), % of pay

2026 limit $24,500.

Health premiums per paycheck

Pre-tax.

HSA per paycheck

2026 limit $8,750.

Take-home pay per paycheck

$1,861.82

$2,307.69 gross · $445.87 withheld (19.3%)

teampredict.ai/tools/paycheck-calculator/kentucky

Where this paycheck goes

Gross pay

$2,307.69

Federal income taxW-4 methodIRS Publication 15-T (2026) percentage method, worked from your Form W-4 entries.

\- $193.08

Social Security6.2%To $184,500Social Security tax stops once your pay for the year reaches the $184,500 wage base.

\- $143.08

Medicare1.45%

\- $33.46

Additional Medicare0.9%Over $200,000Withheld on pay above $200,000 in a calendar year, whatever your filing status.

\- $0.00

Kentucky income taxState methodKentucky takes a $3,360 standard deduction off a year of pay and withholds a flat 3.5% of what is left, spread over the pay periods.

\- $76.25

401(k)Pre-taxSkips federal income tax, but Social Security and Medicare still apply.

\- $0.00

Health premiumsPre-taxThrough a cafeteria plan, these skip income tax, Social Security and Medicare.

\- $0.00

HSA

\- $0.00

Take-home pay$1,861.82

Over the year, 26 paychecks

Gross pay

$60,000

Taxes

\- $11,593

Pre-tax deductions

\- $0

Share kept

80.7%

Take-home pay$48,407

Copy resultsCopy link

_Figure: Bar chart of the year's gross pay of $60,000. Federal income tax: $5,020; Social Security: $3,720; Medicare: $870; Kentucky income tax: $1,983; Take-home pay: $48,407._

_Figure: Line chart of yearly take-home pay against gross pay, from $0 to $100,000, with the same filing status and deductions as the calculator. The dashed line is gross pay. At $60,000 gross, take-home is $48,407._

## This pay costs the employer $64,956 a year, $2,498.31 each pay period.

What the employer adds, per year

Employer Social Security6.2% to $184,500

$3,720

Employer Medicare1.45%

$870

Federal unemployment (FUTA)0.6% of the first $7,000No credit cut6.0% less a 5.4% credit. The Labor Department's September 2026 list of states that may lose part of that credit names only California and the Virgin Islands.

$42

Kentucky unemployment2.7% of the first $12,000New employer rateA new Kentucky employer pays 2.7% in 2026 on the first $12,000 of each employee's pay.

$324

Employer taxes$4,956

Total cost of the employee

Gross pay

$60,000

Employer taxes

\+ $4,956

Per pay periodYearly averageUnemployment taxes stop at their wage bases, so the first paychecks of the year cost more than the last.

$2,498.31

Per year$64,956

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## Kentucky withholds a flat 3.5% of a year's pay after a $3,360 standard deduction.

The Department of Revenue's formula has three steps. Your employer multiplies the paycheck by the number of pay periods, takes $3,360 off as the standard deduction, and takes 3.5% of the rest, divided back across the paychecks. The deduction is adjusted every year by the Department under state law, and Kentucky has no personal exemptions, so two workers on the same pay always have the same Kentucky withholding.

## A $60,000 Kentucky salary takes home $1,861.82 every two weeks.

The calculator opens on this case: a single employee on a standard Form W-4, paid every two weeks, with no pre-tax deductions.

-   Gross pay: $60,000 ÷ 26 = $2,307.69
-   Federal income tax: $193.08
-   Kentucky income tax: ($60,000 − $3,360) × 3.5% = $1,982.40; ÷ 26 = $76.25
-   Social Security: 6.2% × $2,307.69 = $143.08; Medicare: 1.45% = $33.46
-   Take-home pay: $1,861.82 a paycheck, $48,407.38 a year

_Figure: Bar chart for a single employee on a $60,000 salary, paid every two weeks, paid 26 times a year. Federal income tax: $5,020 · 8.4%; Social Security: $3,720 · 6.2%; Medicare: $870 · 1.4%; Kentucky income tax: $1,983 · 3.3%; Take-home pay: $48,407 · 80.7%._

A single employee on a $60,000 salary, paid every two weeks. Invented example. Each tax is rounded to the cent in every paycheck, as payroll does.

## The standard deduction keeps the share of pay withheld below 3.5%, most of all at low pay.

Because the $3,360 deduction comes off first, it saves $4.52 of tax on every biweekly paycheck, whatever the pay. That is a larger share of a small paycheck, so a $30,000 salary has $35.86 withheld and a $150,000 salary $197.40, while the rate on the next dollar is 3.5% at both.

_Figure: Bar chart of the Kentucky income tax withheld in a year as a share of pay, single, paid every two weeks: $30,000: 3.11% ($932); $60,000: 3.30% ($1,983); $100,000: 3.38% ($3,382); $150,000: 3.42% ($5,132)._

Invented salaries, single, paid every two weeks, no pre-tax deductions.

## The Form K-4 has no allowances and only claims an exemption or asks for more withholding.

The Department says there are no personal exemptions in Kentucky. An employee can be exempt from withholding for a year in which they expect a full refund of the tax withheld, for pay earned at Fort Campbell by a nonresident, under the military spouse rules, or when they work in Kentucky and live in Illinois, Indiana, Michigan, West Virginia or Wisconsin, in Virginia and commute daily, or in Ohio. Otherwise the only choice on the form is an extra amount to withhold from each paycheck.

## The Department's printed table gives $76.33 for this paycheck, and the formula gives $76.25.

The printed biweekly table has a row for every $20 of pay. This paycheck of $2,307.69 falls in the row from $2,300 up to $2,320, where the Department prints $76.33, the formula at the middle of the row. The calculator runs the formula on the exact pay, so the two can differ by a few cents either way and are the same method.

## Kentucky does not require withholding on a 401(k), so a deferral lowers the tax.

The Department's chart of payments says withholding is not required on cafeteria plans, health care plans, flexible benefit plans and 401(k) plans. A 401(k) deferral of 6% on the $60,000 example is $138.46 a paycheck, and it lowers Kentucky withholding by $4.85. Social Security and Medicare still apply to a 401(k) deferral, but not to health premiums or an HSA contribution made through a cafeteria plan.

_Figure: Bar chart of the tax withheld from one biweekly paycheck on a $60,000 salary, single: Federal tax, no 401(k): $193.08; Federal tax, 6% 401(k): $176.46; Kentucky tax, no 401(k): $76.25; Kentucky tax, 6% 401(k): $71.40._

Invented example: a $60,000 salary, single, paid every two weeks. 6% of pay is $138.46 a paycheck.

## Hiring that employee costs $64,956 a year in Kentucky.

On top of the $60,000, the employer matches Social Security and Medicare at 6.2% and 1.45%, which is $4,590. It pays federal unemployment tax of 0.6% on the first $7,000, which is $42; Kentucky is not on the Labor Department's list of states with a 2026 credit reduction. A new Kentucky employer is assigned unemployment tax of at least 2.7% on the first $12,000 of pay, which is $324.00 a year per employee, until it has three years of experience. The employee pays nothing toward it.

_Figure: Bar chart of the employer's taxes on an employee on a $60,000 salary: Employer Social Security $3,720; Employer Medicare $870; Kentucky unemployment $324; Federal unemployment (FUTA) $42. Together $4,956, for a total cost of $64,956 a year._

An employee on a $60,000 salary. Kentucky unemployment is the 2026 new-employer rate of 2.7% on the first $12,000.

## Take-home pay in Kentucky runs from $33,038 on $40,000 to $108,659 on $150,000.

For a single employee, paid every two weeks. At $100,000 the year's take-home is $75,798. For the neighbor to the north, see the [Ohio paycheck calculator](https://www.teampredict.ai/tools/paycheck-calculator/ohio).

Take-home pay in Kentucky for a single employee on a standard Form W-4, paid every two weeks, with no pre-tax deductions. Kentucky taxes are its income tax.

Salary

Federal tax

Social Security and Medicare

Kentucky taxes

Take-home a year

Every two weeks

$40,000

$2,620

$3,060

$1,282

$33,038

$1,270.68

$50,000

$3,820

$3,825

$1,632

$40,723

$1,566.27

$60,000

$5,020

$4,590

$1,983

$48,407

$1,861.82

$75,000

$7,670

$5,738

$2,507

$59,085

$2,272.50

$100,000

$13,170

$7,650

$3,382

$75,798

$2,915.29

$150,000

$24,734

$11,475

$5,132

$108,659

$4,179.18

## Methodology & sources

The formula this calculator uses is shown in full above, and every assumption is an input you control. There are no hidden industry presets. All math runs in your browser; nothing you enter is stored or sent to a server. For the reasoning behind the formula and its edge cases, see:

-   [IRS Publication 15-T (2026): Federal Income Tax Withholding Methods, Percentage Method Tables for Automated Payroll Systems](https://www.irs.gov/pub/irs-pdf/p15t.pdf)
-   [IRS Publication 15 (2026), Employer's Tax Guide: Social Security wage base of $184,500, Medicare, FUTA, 401(k) and cafeteria plan treatment](https://www.irs.gov/pub/irs-pdf/p15.pdf)
-   [IRS Form W-4 (2026): Step 3 credits of $2,200 and $500](https://www.irs.gov/pub/irs-pdf/fw4.pdf)
-   [IRS Topic 751: Social Security and Medicare withholding rates, Additional Medicare Tax over $200,000](https://www.irs.gov/taxtopics/tc751)
-   [IRS Instructions for Form 940: FUTA tax of 6.0% less a credit of up to 5.4%, on the first $7,000](https://www.irs.gov/instructions/i940)
-   [U.S. Department of Labor: FUTA credit reductions, potential 2026 list (California and the Virgin Islands)](https://oui.doleta.gov/unemploy/futa_credit.asp)
-   [IRS: 401(k) limit of $24,500 for 2026](https://www.irs.gov/newsroom/401k-limit-increases-to-24500-for-2026-ira-limit-increases-to-7500)
-   [IRS Rev. Proc. 2025-19: 2026 HSA limits of $4,400 and $8,750](https://www.irs.gov/pub/irs-drop/rp-25-19.pdf)
-   [U.S. Department of Labor, Fact Sheet #23: overtime at time and one-half over 40 hours in a workweek](https://www.dol.gov/agencies/whd/fact-sheets/23-flsa-overtime-pay)
-   [Kentucky Department of Revenue: 2026 Kentucky Withholding Tax Formula, 42A003 (TCF), 3.5% after a $3,360 standard deduction](https://revenue.ky.gov/Forms/42A003(TCF).pdf)
-   [Kentucky Department of Revenue: Withholding Kentucky Income Tax, Instructions for Employers, revised March 2026 (no personal exemptions; cafeteria, health plan and 401(k) amounts)](https://revenue.ky.gov/Forms/42A003-March%202026.pdf)
-   [Kentucky Department of Revenue: 2026 Form K-4, Kentucky's Withholding Certificate (flat 3.5%, $3,360 standard deduction)](https://revenue.ky.gov/Forms/42A804%20(K-4)%20(2026).pdf)
-   [Kentucky Office of Unemployment Insurance: Taxable Wage Base (2026: $12,000 per worker)](https://ui.ky.gov/Redesign/ResourcePages/TaxableWageBase.aspx)
-   [Kentucky Office of Unemployment Insurance: Employer Guide 2026 (a new employer is assigned at least 2.7% until three years of experience, no more than $324 per employee)](https://ui.ky.gov/Documents/KY-OUI_Employer%20Guide_2026.pdf)
-   [U.S. Department of Labor: Significant Provisions of State Unemployment Insurance Laws, effective January 2026 (taxable wage base and new employer rate by state)](https://oui.doleta.gov/unemploy/content/sigpros/2020-2029/January2026.pdf)

## Frequently asked questions

How does Kentucky work out the income tax taken from my paycheck?

The Department of Revenue's formula multiplies the paycheck by the number of pay periods, subtracts the $3,360 standard deduction, and takes a flat 3.5% of what is left, divided back across the paychecks. For a $60,000 salary, that is $60,000 less $3,360, $56,640 taxable, $1,982.40 of tax a year and $76.25 a paycheck. There are no personal exemptions, no brackets and no filing status.

How much is $60,000 a year after tax in Kentucky?

For a single employee paid every two weeks, a $60,000 salary takes home $1,861.82 a paycheck, or $48,407.38 a year. The year's taxes are $5,020.08 of federal income tax, $1,982.50 of Kentucky income tax, $3,720.08 of Social Security and $869.96 of Medicare.

How much is $20 an hour after tax in Kentucky?

At 40 hours a week and weekly pay, $20 an hour is $800.00 gross and $658.98 take-home a week for a single employee. That is $54.08 of federal income tax, $25.74 of Kentucky income tax, $49.60 of Social Security and $11.60 of Medicare. Switch to hourly in the calculator to type your own hours, including overtime.

What do I put on the Kentucky Form K-4?

Nothing about allowances: the Department says there are no personal exemptions, and the K-4 only claims an exemption from withholding or asks for extra withholding. An employee may be exempt if they had a right to a refund of all Kentucky tax withheld last year because they had no liability and expect a refund of all of it this year, if they earn their pay at Fort Campbell and do not live in Kentucky, if they qualify under the Servicemember Civil Relief Act as amended by the Military Spouses Residency Relief Act, or if they work in Kentucky but live in a reciprocal state.

Why does a printed Kentucky table show a slightly different number from this calculator?

The Department prints wage bracket tables with a row for every $20 of biweekly pay and also publishes the formula behind them. A $2,307.69 paycheck falls in the table's $2,300 to $2,320 row, which prints $76.33 and is the formula at the middle of that row ($2,310). The calculator applies the formula to the exact pay, which gives $76.25, so it can differ from the table by a few cents.

How does Kentucky tax a bonus?

The Department's chart lists bonuses as pay that is withheld on, and Kentucky has one flat 3.5% formula for all wages, so there is no separate bonus rate. This calculator treats all pay as regular pay, and the bonus tax calculator works out the bonus case.

What if I live in another state but work in Kentucky?

Wages a nonresident earns for work in Kentucky are subject to withholding, except for residents of states with a reciprocal agreement. An employee who works in Kentucky but lives in Illinois, Indiana, Michigan, West Virginia or Wisconsin can be exempt, as can one who lives in Virginia and commutes daily, or in Ohio and is not a shareholder-employee holding 20 percent or more of an S corporation. The employee gives the employer a Form K-4 to claim it.

What does a 401(k), an HSA or a health plan do to my Kentucky paycheck?

The Department's chart says withholding is not required on cafeteria plans, flexible benefit plans, health care plans and 401(k) retirement plans. This calculator therefore takes a 401(k) deferral, health premiums through a cafeteria plan and HSA contributions through one out of the pay before it applies the formula. Putting 6% of a $60,000 salary into a 401(k) ($138.46 a paycheck) cuts Kentucky withholding by $4.85 and take-home pay by only $116.99. A $100 HSA contribution a paycheck cuts Kentucky withholding by $3.50.

Who pays unemployment tax in Kentucky, and how much is it?

The employer does, to the Office of Unemployment Insurance, and nothing comes out of your paycheck for it. In 2026 the taxable wage base is $12,000 per worker. An employer with fewer than three years of experience is assigned at least 2.7%, so a new employer owes no more than $324 for each covered employee, with a different rule for new construction businesses. Kentucky is not on the Labor Department's list of states with a 2026 federal credit reduction.

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