PAYROLL TAX RATES
Kansas payroll tax rates
Unemployment tax, income tax withholding, minimum wage and paid leave in Kansas, each with its effective date and the agency page it comes from.
Unemployment insurance
| Item | Value | Effective | Source |
|---|---|---|---|
| Agency | Kansas Department of Labor (Unemployment Tax) (opens in a new tab) | Kansas Department of Labor, Unemployment Tax (opens in a new tab) | |
| Taxable wage base | $15,100 | KDOL, Effective Contribution Schedules for the Current and Previous Four Rate Years, 2022-2026 (XLSX) (opens in a new tab) | |
| Wage base set each year | Yes | K.S.A. 44-703(o)(2), Definitions ('wages') (opens in a new tab) | |
| New employer rate | 1.75%1.75%; construction employers 5.55%Surcharges includedConstruction 5.55% | K.S.A. 44-710a(a)(1)(B), Employer contributions; new employers (opens in a new tab) | |
| Employee contribution | None | K.S.A. 44-710(a), Contributions (opens in a new tab) | |
| When an employer becomes liable | $1,500 or more in wages in a calendar quarter, or at least one employee on some day in 20 calendar weeks, in the current or preceding year. Agriculture: 10 or more workers in 20 weeks or $20,000 cash wages in a quarter. Domestic: $1,000 in a quarter. 501(c)(3) nonprofits: 4 or more workers in 20 weeks. File Status Report K-CNS 010 within 15 days of paying the first employee. | K.S.A. 44-703(h)(2), Definitions ('employer') (opens in a new tab) | |
| Experience rate after | 24 consecutive months of chargeability before the June 30 computation date (3 years if liable before July 1, 4 if after June 30) | K.S.A. 44-710a(a)(1)(A), Employer contributions; new employers (opens in a new tab) | |
| Quarterly report due | Last day of the month after the quarter: April 30, July 31, October 31, January 31 | Kansas Department of Labor, Unemployment Tax (FAQs) (opens in a new tab) | |
| FUTA credit reduction | Not yet set | US DOL, FUTA Credit Reductions (opens in a new tab) |
Checked on October 5, 2026.
Income tax withholding
Checked on October 5, 2026.
Minimum wage
| Item | Value | Effective | Source |
|---|---|---|---|
| Minimum wage | $7.25 | K.S.A. 44-1203, Minimum wage (opens in a new tab) | |
| Tipped employees, cash wage | $2.13 | K.S.A. 44-1203(b), Minimum wage; tips (opens in a new tab) | |
| Rises with inflation | No | K.S.A. 44-1203, Minimum wage (opens in a new tab) | |
| Local rates | No local minimum wages: K.S.A. 12-16,130 bars cities and counties from requiring wages above the state or federal minimum. | K.S.A. 12-16,130, Prohibition on local wage, leave and benefit requirements (opens in a new tab) |
Checked on October 5, 2026.
Paid family and medical leave
| Item | Value | Effective | Source |
|---|---|---|---|
| State program | None | Kansas Department of Labor, Workplace Laws FAQs (opens in a new tab) |
Checked on October 5, 2026.
Workers' compensation
| Item | Value | Effective | Source |
|---|---|---|---|
| Required | From the first employeeOnly employers with gross annual payroll over $20,000 (prior year, or estimated for the current year), counting wages paid inside and outside Kansas | K.S.A. 44-505, Application of act (opens in a new tab) | |
| State fund | None; private insurers | K.S.A. 44-505, Application of act (opens in a new tab) |
Checked on October 5, 2026.
What a paycheck costs the employer in Kansas
Employer taxes and contributions on one employee's pay in Kansas, per check and for the year, at the rates a new employer pays. State rates are the ones on this page; federal rates are the ones on the federal payroll tax rates page.
Pay$
Pay frequency
Construction employerUses the construction new employer rate
- Employer taxes and contributions per check
- $230.77
- First check of the year
- Cost per check
- $2,538.46
- Pay included, first check
- Cost per year
- $64,896.25
- Pay included
Later checks cost less once pay passes a wage base: the year's last check costs $2,484.23, pay included.
| Item | Rate | First check | Per year | Source |
|---|---|---|---|---|
| Social Security, employer share | 6.2% on the first $184,500 | $143.08 | $3,720.00 | IRS, Publication 15 (2026), Employer's Tax Guide (opens in a new tab) |
| Medicare, employer share | 1.45% of all pay | $33.46 | $870.00 | IRS, Publication 15 (2026), Employer's Tax Guide (opens in a new tab) |
| Federal unemployment (FUTA) | 0.6% on the first $7,000After the full 5.4% credit. Employers in a credit reduction state pay more. | $13.85None after check 4 | $42.00 | IRS, Publication 15 (2026), Employer's Tax Guide (opens in a new tab) |
| Kansas unemployment | 1.75% on the first $15,1001.75%; construction employers 5.55% | $40.38None after check 7 | $264.25 | K.S.A. 44-710a(a)(1)(B), Employer contributions; new employers (opens in a new tab); KDOL, Effective Contribution Schedules for the Current and Previous Four Rate Years, 2022-2026 (XLSX) (opens in a new tab) |
| Employer taxes and contributions | $230.77 | $4,896.25 | ||
| Pay | $2,307.69 | $60,000.00 | ||
| Pay plus employer costs | $2,538.46 | $64,896.25 |
Checked on October 5, 2026. Shows one employee's pay for a full calendar year, every check at the rates in force on October 13, 2026, with all pay subject to these taxes, the new employer rates and the full employer shares the law sets. An employer may choose to pay an employee's share too. Benefits and other costs are not included.
Common questions
A new employer pays 1.75%; construction employers 5.55%. The tax applies to the first $15,100 of each employee's wages a year. The base is reset each year from average wages.
Yes: 5.2% to 5.58%. Supplemental wages: 5% optional flat rate.
$7.25 an hour.
No. Kansas has no state paid family or medical leave program funded through payroll.
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Rates in other states
- Alabama
- Alaska
- Arizona
- Arkansas
- California
- Colorado
- Connecticut
- Delaware
- District of Columbia
- Florida
- Georgia
- Hawaii
- Idaho
- Illinois
- Indiana
- Iowa
- Kentucky
- Louisiana
- Maine
- Maryland
- Massachusetts
- Michigan
- Minnesota
- Mississippi
- Missouri
- Montana
- Nebraska
- Nevada
- New Hampshire
- New Jersey
- New Mexico
- New York
- North Carolina
- North Dakota
- Ohio
- Oklahoma
- Oregon
- Pennsylvania
- Rhode Island
- South Carolina
- South Dakota
- Tennessee
- Texas
- Utah
- Vermont
- Virginia
- Washington
- West Virginia
- Wisconsin
- Wyoming
Sources
The agency page or document behind each figure, as checked.
- Kansas Department of Labor, Unemployment Tax (opens in a new tab)
- KDOL, Effective Contribution Schedules for the Current and Previous Four Rate Years, 2022-2026 (XLSX) (opens in a new tab)
- K.S.A. 44-703(o)(2), Definitions ('wages') (opens in a new tab)
- K.S.A. 44-710a(a)(1)(B), Employer contributions; new employers (opens in a new tab)
- K.S.A. 44-710(a), Contributions (opens in a new tab)
- US DOL, FUTA Credit Reductions (opens in a new tab)
- K.S.A. 79-3294, Kansas withholding and declaration of estimated tax act (opens in a new tab)
- K.S.A. 79-3296, Employer's requirement to withhold (opens in a new tab)
- KDOR, Withholding Tax Guide KW-100 (Rev. 10-24), for wages paid on or after July 1, 2024 (PDF), Tables for Percentage Method of Kansas Withholding, p. 19 (opens in a new tab)
- K.S.A. 12-140, Cities prohibited from levying taxes on income (opens in a new tab)
- K.S.A. 44-1203, Minimum wage (opens in a new tab)
- K.S.A. 12-16,130, Prohibition on local wage, leave and benefit requirements (opens in a new tab)
- Kansas Department of Labor, Workplace Laws FAQs (opens in a new tab)
- K.S.A. 44-505, Application of act (opens in a new tab)
- IRS, Publication 15 (2026), Employer's Tax Guide (opens in a new tab)
General information, not legal or tax advice. Rules change; confirm current requirements with the relevant agency or your advisor. You remain responsible for your employment taxes.