103 KAR 18:060 - Miscellaneous payroll period
RELATES TO: KRS 141.315
NECESSITY, 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.
Notes
STATUTORY AUTHORITY: KRS 131.130, 141.315
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