Multi-State Payroll Tax Information

Payroll Tax Information

Northern Kentucky University is required by law to withhold taxes from various types of earnings paid to our employees. Generally, employees are taxed according to NKU's primary place of business, which is Highland Heights, KY. These earnings are paid through monthly and bi-weekly payrolls. After each payroll is processed, the taxes withheld are sent to federal, state, and local agencies on behalf of the employee. 

For tax withholding purposes, NKU is currently registered in Kentucky and the following states:

• California

• Colorado

• Illinois – Reciprocal

• Indiana – Reciprocal

• Kentucky

• Maryland

• Michigan – Reciprocal

• Mississippi

• North Carolina

• New Jersey

• New York

• Ohio – Reciprocal

• Oklahoma

• Pennsylvania

• South Carolina

• Virginia

• Vermont

• Wisconsin – Reciprocal

• West Virginia – Reciprocal
  

NKU will not be withholding state and local taxes for states other than Kentucky and those listed above. For all other employees, whose primary work location is NOT Kentucky or one of the states where the University is registered, you may need to file quarterly tax estimates should be filed and paid to the applicable state and local authorities.

Employees, whose primary work location is one of the identified states, who wish to update their state income tax withholding must complete a Remote Work Location Form and a state income tax withholding certificate for their perspective state and submit it to payroll@nku.edu.

FAQs