Payroll Kansas, Unique Aspects of Kansas Payroll Law and Practice

The Kansas State Agency that oversees theThe information can be sent as a W4 or
collection and reporting of State income taxesequivalent by mail, fax or electronically.
deducted from payroll checks is:Department ofThere is no penalty for a late report in
RevenueKansas.The Kansas new hire-reporting agency can
Docking State Office Bldg.be reached at 888-219-7801 or 913-296-1716 or
915 S.W. Harrisonon the web at does not allow compulsory direct
Topeka, KS 66625depositKansas requires the following information
(877) 526-7738on an employee's pay stub:itemized deductions (if
does not require you to use a state form torequested)Kansas requires that employee be paid
calculate state income tax withholding.Not allno less often than monthly.Kansas requires that
states allow salary reductions made under Sectionthe lag time between the end of the pay period
125 cafeteria plans or 401(k) to be treated in theand the payment of wages to the employee not
same manner as the IRS code allows. In Kansas'sexceed fifteen days.Kansas payroll law requires
cafeteria plans are not taxable for income taxthat involuntarily terminated employees must be
calculation; not taxable for unemploymentpaid their final pay by their next regular payday;
insurance purposes. 401(k) plan deferrals are notby mail on request and that voluntarily terminated
taxable for income taxes; taxable foremployees must be paid their final pay by the
unemployment purposes.In Kansas supplementalnext regular payday; by mail on request.Deceased
wages are taxed at a 5% flat rate.In Kansasemployee's wages must be paid when normally
supplemental wages are required to bedue to the surviving spouse, children 18 or over,
aggregated for the state income tax withholdingparents, siblings, or funeral director (in that order)
calculation.You must file your Kansas state W-2son demand.Escheat laws in Kansas require that
by magnetic media if you are have at least 250unclaimed wages be paid over to the state after
employees and are required to file your federalone year.The employer is further required in
W-2s by magnetic media.The Kansas StateKansas to keep a record of the wages
Unemployment Insurance Agency is:Departmentabandoned and turned over to the state for a
of Human Resourcesperiod of 10 years.Kansas's payroll law mandates
Division of Employment Securityno more than 40% of minimum wage may be
401 S.W. Topeka Blvd.used as a tip credit.In the Kansas payroll law there
Topeka, KS 66603-3182is no provision covering required rest or meal
(785) 296-5025periods.Kansas's statute requires that wage and
State of Kansas taxable wage base forhour records be kept for a period of not less
unemployment purposes is wages up tothan three years. These records will normally
$8000.00.Kansas has optional reporting ofconsist of at least the information required under
quarterly wages on magneticFLSA.The Kansas agency charged with enforcing
media.Unemployment records must be retained inChild Support Orders and laws is:Child Support
Kansas for a minimum period of five years. ThisEnforcement Program
information generally includes: name; social securityDepartment of Social and Rehabilitation Services
number; dates of hire, rehire and termination;300 S.W. Oakley St.
wages by period; payroll pay periods and pay1st Fl., Biddle Bldg.
dates; date and circumstances of termination.TheTopeka, KS 66606
Kansas State Agency charged with enforcing the(785) 296-3237
state wage and hour laws is:Department ofhas the following provisions for child support
Human Resourcesdeductions:When to start Withholding?Next
Office of Employment Standardspayday after 14 days after service.
1430 SW Topeka Blvd.When to send Payment?Within 7 days of
Topeka, KS 66612-1880Payday.
(785) 296-4062When to send Termination Notice?"Promptly."
minimum wage in Kansas is $2.65 per hour.TheMaximum Administrative Fee?lesser of $5 per
general provision in Kansas concerning payingday period of $10 per month
overtime in a non-FLSA covered employer is oneWithholding Limits?Federal Rules under CCPA.
and one half times regular rate after 46-hourPlease note that this article is not updated for
week.Kansas State new hire reportingchanges that can and will happen from time to
requirements are that every employer musttime.Charles J. Read, CPA has been in the payroll,
report every new hire and rehire. The employeraccounting and tax business for 30 years, the last
must report the federally required elementsfifteen in private practice. Mr. Read is the author
of:Employee's nameof "How to Start a New Business".For Professional
Employee's addressPayroll services at a Budget Price go to a
Employee's social security numberPaperless Payroll Company.Go to For a full service
Employer's namepayroll service bureau with CPA's on staff.See an
Employers addressexcerpt of Mr. Read's interviews from William
Employer's Federal Employer IdentificationShatners "Heartbeat of America" television show
Number (EIN) This information must be reportedon the websites linked above.
within 20 days of the hiring or rehiring.