Kentucky · rules verified
Kentucky Overtime Calculator
Kentucky adds a premium the FLSA does not have: if you work all seven days of a workweek, the seventh day is paid at time and a half. Otherwise overtime starts after 40 hours, and Kentucky taxes it at its flat rate.
Kentucky workweek
Bonus, shift pay & state options
$1,015.20
42 h worked · 6 h at 1.5×
| Straight-time pay (all hours + bonus) | $947.52 |
|---|---|
| Overtime premium at 1.5× | $67.68 |
| Double-time premium at 2× | $0.00 |
| Total for the week | $1,015.20 |
Your no-tax-on-overtime deduction
Kentucky (2026): taxes all overtime — no state deduction.
KRS 337.050 in detail
An employer who permits an employee to work seven days in one workweek must pay time and a half for the time worked on the seventh day. The rule does not apply when the employee is not permitted to work more than 40 hours that week, and overtime paid for the same hours under another law can be credited against it.
Some workers are left out entirely: telephone exchanges with fewer than 500 subscribers; stenographers, bookkeepers and technical assistants of licensed professionals; railway and water-transport employees; and officers, foremen and supervisors whose duties are principally directing others.
County comp time
Kentucky allows compensatory time instead of overtime pay when an employee of a county, charter county, consolidated local government or urban-county government — including a county-elected official’s staff — asks for it in writing.
Complaints and tax
The Education and Labor Cabinet’s Division of Wage and Hour investigates complaints filed online; questions go to (502) 564-3534 or wages@ky.gov. On taxes, the 2025 Form 740 instructions are blunt: “Items such as qualified tips, overtime income, and car loan interest are not deductible on the Kentucky return.”
Example week
A Kentucky worker at the $22.56 median who works six hours on all seven days shows the seventh-day rule at work.
| Day | Hours | Regular | 1.5× | 2× |
|---|---|---|---|---|
| Mon | 6 | 6 | 0 | 0 |
| Tue | 6 | 6 | 0 | 0 |
| Wed | 6 | 6 | 0 | 0 |
| Thu | 6 | 6 | 0 | 0 |
| Fri | 6 | 6 | 0 | 0 |
| Sat | 6 | 6 | 0 | 0 |
| Sun | 6 | 0 | 6 | 0 |
Minimum wage path
| 2016 | 2018 | 2020 | 2022 | 2024 | Now | Next |
|---|---|---|---|---|---|---|
| 7.25 | 7.25 | 7.25 | 7.25 | 7.25 | 7.25 | — |