TAXES 21-34, Kentucky County (Local) Income Tax Withholding

Published: December 28, 2021
Effective: Pay Period 26, 2021

Summary

The income tax withholding for Boone and Kenton County, Kentucky, includes the following changes:

The following tax rates for Boone and Kenton County, Kentucky, remain the same:

No action on the part of the employee or the personnel office is necessary.

Tax Formula

County Name

State/County Codes

County Tax Status

Boone

21/015

Duty Station/mandatory

Clay

21/051

Duty Station/voluntary

Jefferson

21/111

Duty Station/mandatory

Kenton

21/117

Duty Station/mandatory

Madison

21/151

Duty Station/mandatory

McCracken

21/145

Duty Station/mandatory

Withholding Formula (Effective Pay Period 26, 2021)

  1. Multiply the gross biweekly wages by the number of pay dates in the tax year to obtain the annual wages.
  2. To determine the annual Kentucky County income tax withholding, multiply the gross annual wages by the appropriate county income tax percentage in the table below.

    County Name

    State/County Codes

    Resident Percentage

    Nonresident Percentage

    County Tax Status (Duty Station = DS Residence = R)

    Boone

    21/015

    0.8%1

    0.8%1

    DS

    Clay (voluntary)

    21/051

    1.00%

    1.00%

    DS

    Jefferson

    21/111

    2.20%

    1.45%

    DS

    Kenton

    21/117

    0.7097%2

    0.7097%2

    DS

    Madison

    21/151

    1.00%

    1.00%

    DS

    McCracken

    21/145

    1.00%

    1.00%

    DS

    1 Maximum taxable wage base of $67,179 (maximum annual tax of $537.43) applies to the 0.8 percent occupational tax. Maximum taxable wage base of $16,666 (maximum annual tax of $25) applies to the 0.15 percent Senior Citizen and Mental Health Tax.

    2 Maximum taxable wage base of $147,000 (maximum annual tax of $311.26) applies to the 0.7097 percent occupational tax. The lower taxable wage base limit remains at $25,000. The payroll tax rates remain 0.7097 percent on wages up to $25,000 and 0.1097 percent on wages greater than $25,000 and up to the Old-Age, Survivors, and Disability Insurance (OASDI) wage maximum of $147,000.

  3. Divide the annual Kentucky County income tax withholding calculated in step 2 by the number of pay dates in the tax year to obtain the biweekly Kentucky County income tax withholding.

Resources

To view the updated tax formula, go to the HR and Payroll Clients page from the MyNFC drop-down menu on the National Finance Center (NFC) Home page. Select the Publications tab and select U.S. Income Tax Formulas from the Publications menu to launch the tax map. Select the desired State from the map provided for the formula.

Previous Tax Bulletin

Inquiries

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