Campbell County Income Taxes

Campbell County, Kentucky splits its payroll withholding rate into three taxes, each with its own wage limit and tax cap.

• Senior Citizen Tax

• Mental Health Tax

• General County Tax

When performing tax withholding for employees working in this county, there are some areas you should consider.

• What is the employee eligibility criteria

• How to override the tax rate

• How to exclude individual employees

• How to cost the taxes

• Configuration of the wage basis rules

Employee Eligibility Criteria

The payroll process automatically imposes these taxes on Kentucky employees who work in Campbell County unless they are excluded.

Override the Tax Rate

You can't override these tax rates.

The payroll process ignores these overrides:

• Nonresident County Tax Regular Amount

• Nonresident County Tax Regular Rate

• Nonresident County Tax Supplemental Amount

• Nonresident County Tax Supplemental Rate

• Resident County Tax Regular Amount

• Resident County Tax Regular Rate

• Resident County Tax Supplemental Amount

• Resident County Tax Supplemental Rate

Exclude Individual Employees

You can't exclude a person from individual Campbell County taxes. To exclude someone from all Campbell County taxes:

1. Use the Calculation Cards task to open the person's Tax Withholding card for editing.

2. Choose the Campbell, Kentucky county node.

3. Under County Tax Information, choose Yes for Exempt from County Income Tax.

Cost the Taxes

To process these taxes, cost the following predefined elements using the Tax Calculated input value.

• County Mental Health Tax Not Taken

• County Miscellaneous Employee Tax

• County Miscellaneous Employee Tax Not Taken

• Work County Income Tax Not Taken

• Work County Mental Health Tax

• Work County Tax

For further info, see Payroll Costing of Elements for the US in the Help Center.

Wage Basis Rules

By default, local wage basis rules follow state wage basis rules. Because Campbell County's rules differ from Kentucky's, you must create these wage basis rules for all element classifications defined as taxable effective 1-1-2024.

Note: You can use HCM Data Loader to load these rules.

Primary classification	Taxable secondary classifications
Supplemental Earnings	All except: Deceased Employee Wages Deferred Compensation Distribution Job-Related Educational Assistance (if considered a reimibursement) Jury Duty Pay Pensions and Annuities
Imputed Earnings	All except: Domestic Partner Dependent Group Term Life Personal Use of Company Car
Pre-Tax Deductions	All