Kansas Wage and Payroll Tax Facts

February 02, 2024

Having to comply with unique state taxes and wage laws can make processing payroll doubly daunting. Here’s everything you need to know about these rates and laws for the state of Kansas.

The Sunflower State requires the same minimum wage rates the federal government requires in the Fair Labor Standards Act (FLSA) and doesn’t have any reciprocal income tax agreements with other states. 
When it comes to processing payroll, Kansas-based organizations must handle the following taxes in addition to those required by the federal government:

The below information was last updated January 30, 2024. It is not intended as legal or tax advice.

Kansas Minimum Wage Rates

Wage Type

Kansas Rates

Federal Rates

Minimum Wage



Tipped Minimum Wage



Actual Tip Credit



Kansas State Income Tax (SIT) Rates

Kansas's SIT is progressive, meaning it adjusts based on the income level of the employee paying the tax: 

Filing Status Income Tax Bracket
[Over X] - [But not over Y]
2024 Income Tax Rate
Married (filed jointly) $0 - $30,000 3.10% of excess over $0
$30,000 - $60,000 $930 + 5.25% of excess over $30,000
$60,000 or greater $2,505 + 5.70% of excess over $60,000
All Other Statuses $0 - $15,000 3.10% of excess over $0
$15,000 - $30,000 $465 + 5.25% of excess over $15,000
$30,000 or greater $1,252.50 + 5.70% of excess over $30,000


Additional Kansas SIT Details

Supplemental Withholding Computation



  • Any services or individuals not subject to withholding under the Internal Revenue Code
  • Individuals with no Kansas tax liability last year and a verified full refund for the current year
  • Nonresident military spouse
  • Movie and television extras
  • Nonresident interstate carrier employee

Form W-4

Form K-4

Reconciliation Frequency


Kansas State Unemployment Insurance (SUI) Rates

SUI provides unemployment benefits to eligible workers who are unemployed through no fault of their own (as determined by state law) and meet the state’s eligibility requirements.

Kansas SUI Tax Details

Taxable Wage Base


Employee Subject to Tax


Rates for Experienced Employers

0.17% - 6.40%

Rates for New Employers


Effective Period

Calendar Year

Voluntary Contributions Allowed

Yes; due within 30 days after receipt of rate notice

Kansas State Disability Insurance (SDI) Rates

SDI benefits are funded by employees through mandatory payroll deductions from each paycheck. Kansas, however, doesn't require employers to collect an SDI tax.

Miscellaneous Kansas Tax Information

Reciprocal Agreement(s)

Reciprocal agreements are when workers who live and work in different states are only required to pay taxes to the state where they live. Kansas currently has no reciprocal agreements with any other states.

This doesn't mean, however, that interstate workers living in Kansas pay double. It’s federally illegal for two states to tax the same income. In most cases, the employee’s work state will credit or refund them at tax time based on the taxes they owe their home state. If the tax rates differ, the employee must cover the difference. 

Paid Sick Leave (PSL) Taxes

The state of Kansas doesn’t require employers to collect PSL taxes, nor does the state have a program providing such leave to employees.

Paid Family and Medical Leave (PFML) Taxes

The state of Kansas doesn’t require employers to collect PFML taxes, nor does the state have a program providing such leave to employees.

Kansas Employer Registration

The agencies below can help with your state-based employer registration, including best practices, account numbers, and unemployment information. Contact the Department of Revenue for withholding tax topics and the Department of Labor for unemployment tax topics.

Registration Details

Department of Revenue

Department of Labor


(800) 452-6727 (785) 296-5027

Online Registration

Customer Service Center Registration Page User Registration Page

Registration Instructions

Online registration is required. Account numbers will be issued during the registration process.

Employer Self-Service Login

Customer Service Center Login Page Business Login Page

Additional Kansas Payroll Tax Resources


This information is provided as a courtesy and may be updated at any time. It is not intended as legal or tax guidance. If you have questions or concerns, we encourage you to seek the advice of a qualified CPA, tax attorney, or advisor.


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