Kansas Payroll

Did you know that in Kansas, tips may be credited for up to 40 percent of the minimum wage for employees customarily receiving and retaining at least $20 per month in tips?

Kansas Income Tax Withholding

Kansas requires employers to withhold state income tax from employee's wages and remit the amounts withheld to the Department of Revenue.

Employers must withhold tax from all taxable wages paid to resident employees performing services in or out of Kansas and to nonresident employees performing services inside the state.

Kansas Benefits

Kansas Voting Rights:

Employer Right To Schedule Voting Hours	Pay Deduction For Voting Time Leave
Yes	Time Off with Pay Limited to 2 Hours

Kansas requires employers, under certain circumstances, to allow employees sufficient leave time to vote.

All Kansas employers are required to allow employees time off to vote if employees do not have sufficient time before or after work. This summary is restricted to coverage of private employers. Employers must grant up to two hours of voting time leave. Employers can specify the time during the day employees may use as leave.

Kansas Compensation

Kansas employers must pay a minimum wage of at least $2.65 per hour, unless they or their employees are covered by the federal Fair Labor Standards Act.

All employees are covered except for:

• those covered by the Fair Labor Standards Act;
• those employed in an executive, administrative, or professional capacity;
• outside salespersons on commission;
• agricultural workers; and
• part-time workers age 18 or under and age 60 or over.

Kansas Payroll

Employers covered by Kansas's wage payment law must pay wages at least once in a calendar month and not more than 15 days following the close of a pay period.

Kansas Unemployment:

Taxable Wage Base ($000s)	New Employer Rate (% Taxable Wages)	Employee Tax Rate (% Taxable Wages)	Period Effective
8,000	4.62 - 5.91	None	Calendar Year 2007

Helpful Links for Kansas Payroll

Kansas Department of Revenue
Robert B. Docking State Office Building
915 SW Harrison Street
Topeka, Kansas 66625
(785) 368-8222

Kansas Department of Labor
401 S.W. Topeka Boulevard
Topeka, Kansas 66603
(785) 296-5000

Kansas Laws

Kansas State Regulations

Tax Forms and Publications