Payroll Kansas

Payroll Kansas, Unique Aspects of Kansas Payroll Law and Practice
By Charles Read

The Kansas State Agency that oversees the collection and reporting of State income taxes deducted from payroll checks is:

Department of Revenue
Docking State Office Bldg.
915 S.W. Harrison
Topeka, KS 66625
(877) 526-7738
www.ink.org/public/kdor

Kansas does not require you to use a state form to calculate state income tax withholding.

Not all states allow salary reductions made under Section 125 cafeteria plans or 401(k) to be treated in the same manner as the IRS code allows. In Kansas's cafeteria plans are not taxable for income tax calculation; not taxable for unemployment insurance purposes. 401(k) plan deferrals are not taxable for income taxes; taxable for unemployment purposes.

In Kansas supplemental wages are taxed at a 5% flat rate.

In Kansas supplemental wages are required to be aggregated for the state income tax withholding calculation.

You must file your Kansas state W-2s by magnetic media if you are have at least 250 employees and are required to file your federal W-2s by magnetic media.

The Kansas State Unemployment Insurance Agency is:

Department of Human Resources
Division of Employment Security
401 S.W. Topeka Blvd.
Topeka, KS 66603-3182
(785) 296-5025
http://www.dol.ks.gov/WC/HTML/wc_ALL.html

The State of Kansas taxable wage base for unemployment purposes is wages up to $8000.00.

Kansas has optional reporting of quarterly wages on magnetic media.

Unemployment records must be retained in Kansas for a minimum period of five years. This information generally includes: name; social security number; dates of hire, rehire and termination; wages by period; payroll pay periods and pay dates; date and circumstances of termination.

The Kansas State Agency charged with enforcing the state wage and hour laws is:

Department of Human Resources
Office of Employment Standards
1430 SW Topeka Blvd.
Topeka, KS 66612-1880
(785) 296-4062
http://www.dol.ks.gov/UI/HTML/EnUI_DBR.html