June 22, 2017
103 KAR 18:060. Miscellaneous payroll period.
RELATES TO: KRS 141.315
AUTHORITY: KRS 131.130, 141.315[
FUNCTION, AND CONFORMITY: KRS 141.315 requires the department[
to promulgate administrative regulations governing certain specified types of
wage payments. This administrative regulation provides an income tax
withholding method for payroll periods of more than one (1) year.
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. (IW-6; 1 Ky.R. 330; eff. 2-5-1975; TAm eff. 6-22-2017.)