| The Kansas State Agency that oversees the | | | | The information can be sent as a W4 or |
| collection and reporting of State income taxes | | | | equivalent by mail, fax or electronically. |
| deducted from payroll checks is:Department of | | | | There is no penalty for a late report in |
| Revenue | | | | Kansas.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. Harrison | | | | on the web at does not allow compulsory direct |
| Topeka, KS 66625 | | | | depositKansas requires the following information |
| (877) 526-7738 | | | | on an employee's pay stub:itemized deductions (if |
| does not require you to use a state form to | | | | requested)Kansas requires that employee be paid |
| calculate state income tax withholding.Not all | | | | no less often than monthly.Kansas requires that |
| states allow salary reductions made under Section | | | | the lag time between the end of the pay period |
| 125 cafeteria plans or 401(k) to be treated in the | | | | and the payment of wages to the employee not |
| same manner as the IRS code allows. In Kansas's | | | | exceed fifteen days.Kansas payroll law requires |
| cafeteria plans are not taxable for income tax | | | | that involuntarily terminated employees must be |
| calculation; not taxable for unemployment | | | | paid their final pay by their next regular payday; |
| insurance purposes. 401(k) plan deferrals are not | | | | by mail on request and that voluntarily terminated |
| taxable for income taxes; taxable for | | | | employees must be paid their final pay by the |
| unemployment purposes.In Kansas supplemental | | | | next regular payday; by mail on request.Deceased |
| wages are taxed at a 5% flat rate.In Kansas | | | | employee's wages must be paid when normally |
| supplemental wages are required to be | | | | due to the surviving spouse, children 18 or over, |
| aggregated for the state income tax withholding | | | | parents, siblings, or funeral director (in that order) |
| calculation.You must file your Kansas state W-2s | | | | on demand.Escheat laws in Kansas require that |
| by magnetic media if you are have at least 250 | | | | unclaimed wages be paid over to the state after |
| employees and are required to file your federal | | | | one year.The employer is further required in |
| W-2s by magnetic media.The Kansas State | | | | Kansas to keep a record of the wages |
| Unemployment Insurance Agency is:Department | | | | abandoned and turned over to the state for a |
| of Human Resources | | | | period of 10 years.Kansas's payroll law mandates |
| Division of Employment Security | | | | no 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 66603-3182 | | | | is no provision covering required rest or meal |
| (785) 296-5025 | | | | periods.Kansas's statute requires that wage and |
| State of Kansas taxable wage base for | | | | hour records be kept for a period of not less |
| unemployment purposes is wages up to | | | | than three years. These records will normally |
| $8000.00.Kansas has optional reporting of | | | | consist of at least the information required under |
| quarterly wages on magnetic | | | | FLSA.The Kansas agency charged with enforcing |
| media.Unemployment records must be retained in | | | | Child Support Orders and laws is:Child Support |
| Kansas for a minimum period of five years. This | | | | Enforcement Program |
| information generally includes: name; social security | | | | Department of Social and Rehabilitation Services |
| number; dates of hire, rehire and termination; | | | | 300 S.W. Oakley St. |
| wages by period; payroll pay periods and pay | | | | 1st Fl., Biddle Bldg. |
| dates; date and circumstances of termination.The | | | | Topeka, KS 66606 |
| Kansas State Agency charged with enforcing the | | | | (785) 296-3237 |
| state wage and hour laws is:Department of | | | | has the following provisions for child support |
| Human Resources | | | | deductions:When to start Withholding?Next |
| Office of Employment Standards | | | | payday after 14 days after service. |
| 1430 SW Topeka Blvd. | | | | When to send Payment?Within 7 days of |
| Topeka, KS 66612-1880 | | | | Payday. |
| (785) 296-4062 | | | | When to send Termination Notice?"Promptly." |
| minimum wage in Kansas is $2.65 per hour.The | | | | Maximum Administrative Fee?lesser of $5 per |
| general provision in Kansas concerning paying | | | | day period of $10 per month |
| overtime in a non-FLSA covered employer is one | | | | Withholding Limits?Federal Rules under CCPA. |
| and one half times regular rate after 46-hour | | | | Please note that this article is not updated for |
| week.Kansas State new hire reporting | | | | changes that can and will happen from time to |
| requirements are that every employer must | | | | time.Charles J. Read, CPA has been in the payroll, |
| report every new hire and rehire. The employer | | | | accounting and tax business for 30 years, the last |
| must report the federally required elements | | | | fifteen in private practice. Mr. Read is the author |
| of:Employee's name | | | | of "How to Start a New Business".For Professional |
| Employee's address | | | | Payroll services at a Budget Price go to a |
| Employee's social security number | | | | Paperless Payroll Company.Go to For a full service |
| Employer's name | | | | payroll service bureau with CPA's on staff.See an |
| Employers address | | | | excerpt of Mr. Read's interviews from William |
| Employer's Federal Employer Identification | | | | Shatners "Heartbeat of America" television show |
| Number (EIN) This information must be reported | | | | on the websites linked above. |
| within 20 days of the hiring or rehiring. | | | | |