Kansas Wage and Payroll Tax Facts
October 24, 2023
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.
Select a state or federal tax guide
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:
- Personal Income (a.k.a. State Income Tax)
- State Unemployment Insurance (SUI)
The below information was last updated October 20, 2023. It is not intended as legal or tax advice.
Kansas Minimum Wage Rates
|
Wage Type |
Kansas Rates |
Federal Rates |
|
Minimum Wage |
$7.25 |
$7.25 |
|
Tipped Minimum Wage |
$4.35 |
$2.13 |
|
Actual Tip Credit |
$2.90 |
$5.12 |
Kansas State Income Tax (SIT) Rates
Kansas' SIT is progress, 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] |
2023 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 |
5.00% |
|
Exemptions |
|
|
Form W-4 |
Form K-4 |
|
Reconciliation Frequency |
Annual |
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 |
$14,000 |
|
Employee Subject to Tax |
No |
|
Rates for Experienced Employers |
0.17% - 6.40% |
|
Rates for New Employers |
2.70% |
|
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)
The state of Kansas doesn’t require employers to collect tax for paid sick leave, nor does the state have a program providing paid sick 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 |
|
Phone |
(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
- Kansas Business Filing Center
- Department of Revenue Business Tax Forms
- Department of Labor Employer Forms
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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