Each employer designates one individual as the primary Reporting Official. The primary Reporting Official is responsible for ensuring that the monthly report is submitted correctly and on time, invoices are reviewed and paid in a timely manner, checking the monthly packet for pertinent information, and answering inquiries from KRS.
The Division of Employer Reporting, Compliance and Education (ERCE) has three teams based on reporting method: School Board, File/Web, and KHRIS (employers reported by the Personnel Cabinet). Each team can assist employers with questions about reporting, compliance, error resolution and other agency needs. Please contact
your ERCE team with any questions.
Employers are required to report creditable compensation and contributions to KRS each month. Kentucky Revised Statutes 61.675 and
78.625 require participating employers to forward employee and employer contributions, along with a record of those contributions, to KRS by the 10th day of the month following the period being reported.
Employers who fail to file contributions, detail contribution report and the summary by the 10th day of the month will be required to pay interest on the delinquent contributions at the actuarial rate adopted by the Board, subject to a minimum of $1,000.
Reporting Officials are responsible for submitting the following each month:
Contributions: Payment for contributions can be submitted in Employer Self Service (ESS) using EFT or e-check. Other payment options include wire, ACH or check.
Detail Contribution Report: Details are submitted in ESS using the Enter Report Details or Upload Details File modules.
Contribution Summary: The Monthly Summary Report is submitted in ESS.
A report template is generated each month and is available in ESS. The report template for the current report month is generated on the night of the 25th and is available the morning of the 26th. If the 25th is on a weekend or holiday, reports are generated on the next business day and are available the following morning. The primary Reporting Official receives an email notification when the template and monthly packet are available. The monthly report may be submitted at any time once the template is available, through the 10th day of the following month.
Employers who report by file must conform to the
Employer Contribution Record Layout. All new file reporters must have their
file certified by KRS prior to reporting. Please refer to the
file layout section of our library for documentation on this process.
KRS issues all billings and credits due to an employer through electronic invoices in ESS. Examples of invoice types are Employer Omitted, Health Insurance Reimbursement, Monthly Reporting and Standard Sick Leave. Debit invoices may be paid through the Invoices module or the Monthly Summary as part of the monthly reporting process.
Help with Invoices
Watch our video on viewing and paying invoices or refer to the Invoices section in the Employer Reporting Manual.
Please call our employer hotline if you have questions at 1-888-696-8810 .