KENTUCKY

5) What is included in the calculation of wage rates?

A.) Base rate: The basic hourly rate paid or being paid subsequent to the labor commissioner's most recent wage determination to the majority of laborers, workmen, and mechanics employed in each classification of construction upon reasonably comparable construction in the locality where the work is to be performed.

B) Fringe rate: An additional amount per hour equal to the hourly rate of contribution irrevocably made or to be made by an employer on behalf of employees within each classification of construction to a trustee or to a third person pursuant to an enforceable commitment to carry out a financially responsible plan or program, which was communicated in writing to the employees affected, for the following fringe benefits.
(a) medical or hospital care(b) pensions on retirement(c) death compensation for injuries or illness resulting from occupational activity(d) life insurance(e) defraying costs of apprenticeship or other similar programs(f) cash; the employer may pay an additional amount per hour to the employee in cash or partly in cash and partly by contributions. Fringe does not include costs associated with programs or taxes required by federal state or local law such as workers' compensation or unemployment insurance tax. Accidental, disability or sickness insurance may be considered a fringe if paid under the conditions as stated in bold letters above. Fringe does not include costs associated with vacation and holiday unless paid as stipulated above in bold lettering or if paid in the form of cash as indicated in stated in (f). (Kentucky Department of Labor)