Who needs an unemployment insurance account, new hire reporting and workers’ compensation in Kentucky?

Issued by Kentucky Office of Unemployment Insurance (Education and Labor Cabinet); Kentucky New Hire Reporting Center; Department of Workers’ Claims, at step 6 of 6 in the opening sequence: before the first hire.

Every kind of business in Kentucky

The Kentucky table lists this for every kind of business.

Workers’ compensation insurance is required for every employer with one or more employees, from the first hire; family members, part-time and temporary workers count, and the notice must be posted. Report each new hire within 20 days.

Checked Oct 21, 2026 against the agency’s page.

Step 6 of 6: Before the first hire

  1. Set up the business
  2. Register for tax
  3. Approve the space
  4. Get the permits for your kind of business
  5. Alcohol permits
  6. Before the first hire

Issued by Kentucky Office of Unemployment Insurance (Education and Labor Cabinet); Kentucky New Hire Reporting Center; Department of Workers’ Claims.

Sources and dates

Office of Unemployment Insurance 2026 employer guide (taxable wage base and new employer rate); Education and Labor Cabinet workers’ compensation employer FAQ; KRS 342.630. Checked against the agency’s page on the date shown; cities add their own fees.

Questions about opening here.