Must an employer in Metro Louisville withhold occupational fees/taxes from an employee that does not reside in Metro Louisville?
Yes. Employers are required to withhold occupational license fees/taxes from every employee whose physical work location is in the Louisville Metro jurisdiction. The tax rate is determined by where the employee lives. For employees who work in Louisville Metro, but live outside of Louisville Metro, the occupational fee/tax rate is 1.45% (.0145). For employees who both work and live in Louisville Metro, the occupational fee/tax rate is 2.2% (.0220). The only exception to this tax rate is for domestic servants and ordained ministers. (See Questions 4 and 5 for information regarding domestic servants and ordained ministers). Employees who live in, but do not work in Louisville Metro, are not subject to the occupational tax. Help in determining employee residency can be found by clicking on the “Go” within the “My Louisville” icon on this web site page.
Yes. Employers are required to withhold occupational license fees/taxes from every employee whose physical work location is in the Louisville Metro jurisdiction. The tax rate is determined by where the employee lives. For employees who work in Louisville Metro, but live outside of Louisville Metro, the occupational fee/tax rate is 1.45% (.0145). For employees who both work and live in Louisville Metro, the occupational fee/tax rate is 2.2% (.0220). The only exception to this tax rate is for ordained ministers. (See Questions 4 for information regarding ordained ministers). Employees who live in, but do not work in Louisville Metro, are not subject to the occupational tax. Help in determining employee residency can be found by entering the employee’s address and clicking “Map It” inside the “Map City Services” icon on this web site page.
Related Questions
- If a new employee has reached the limit for social security taxes with a previous employer in the same year, does the new employer need to take out the tax for both the company and employee?
- What are the requirements for an employee to notify an employer about an accident or occupational disease before starting a workers compensation proceeding?
- Must an employer in Metro Louisville withhold occupational fees/taxes from an employee that does not reside in Metro Louisville?
