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REMOTE EMPLOYEES

Hiring a remote employee in Kansas

Your company is in another state and one employee lives and works from home in Kansas. Which state's taxes apply, unemployment, paid leave and Kansas's employer rules, each with its official source.

Facts from the official sources listed at the end of this page; the oldest was read from an archived copy dated September 6, 2026. For employers. General information, not legal or tax advice: confirm a rule with the agency before you rely on it.

Kansas at a glance

Income tax
Kansas withholding
Reciprocity
None
Unemployment
$15,100 wage base, 1.75% new employer
Paid leave
None
New hire report
Within 20 days

Which state's taxes apply

Work state
Kansas taxes wages for work done in Kansas. Withhold Kansas income tax on the employee's wages.Source: K.S.A. 79-3296, Employer's requirement to withhold (opens in a new tab), checked October 5, 2026
Reciprocity
No state exempts Kansas residents from its withholding by reciprocity.Source: KDOR, Withholding Tax Guide KW-100 (Rev. 10-24), for wages paid on or after July 1, 2024 (PDF), Specific Withholding Situations, p. 7 (opens in a new tab), checked October 5, 2026
Convenience rules
If your company is in Delaware, New York or Pennsylvania, the employee is assigned to an office there and works there on some days, that state taxes the days worked from home in Kansas for the employee's convenience.Source: Delaware Division of Revenue, 2025 Form PIT-NON Instructions, Non-Resident Individual Income Tax Return (PDF) (opens in a new tab), checked October 6, 2026; NYS DTF, TSB-M-06(5)I, New York Tax Treatment of Nonresidents and Part-Year Residents: Application of the Convenience of the Employer Test to Telecommuters and Others (May 15, 2006, PDF) (opens in a new tab), checked October 6, 2026; PA Department of Revenue, PA Personal Income Tax Guide, Gross Compensation (opens in a new tab), checked October 6, 2026
Office days in your company's state
That state's day limit, if it has one, decides whether it withholds on those days: see its page, or the helper below.
An employee from another state working in Kansas
Kansas sets no day count before a nonresident's wages for work there are withheld.Source: Kansas Department of Revenue, KW-100 Withholding Tax Guide (Rev. 10-24, PDF) (opens in a new tab), read from an archived copy dated September 6, 2026 (opens in a new tab)

Where to withhold: two states

Pick your company's state, the state where the employee lives and works from home, and the days a year the employee works at your office. The answer reads each state's rules from the data on these pages.

Your company is in
Employee lives and works from home in
Days a year at your office
Assigned to an employer office in New YorkMatters only in the states with a convenience rule (Connecticut, Delaware, New Jersey, New York and Pennsylvania), and only with office days there.

Income tax withholding

  • Kansas: all wages.

No New York withholding: the employee does no work in New York.

Unemployment

Kansas: the employee works from home there, so the work is localized in Kansas.

Simplified: resident credits, dollar tests, local taxes and a move during the year are not worked out here. Each state's rule and its source are on its page.

Unemployment

The employee works from home in Kansas, so the work is localized in Kansas: pay Kansas unemployment tax, not your company state's.

Agency
Kansas Department of Labor (Unemployment Tax)Source: Kansas Department of Labor, Unemployment Tax (opens in a new tab), checked October 5, 2026
New employer rate
1.75% 1.75%; construction employers 5.55% Surcharges included Construction 5.55%Source: K.S.A. 44-710a(a)(1)(B), Employer contributions; new employers (opens in a new tab), checked October 5, 2026

Open the account: Kansas payroll tax registration

Kansas has no paid leave program funded through payroll.

Kansas employer rules

Employment law applies where the employee works, so these follow the employee into Kansas.

Final pay
Fired: By the next regular payday Quit: By the next regular paydaySource: K.S.A. 44-315, Separation prior to payday (opens in a new tab), checked October 6, 2026
Pay frequency
At least once a month on regular paydays designated in advance.Source: K.S.A. 44-314, Pay periods; payment methods (opens in a new tab), checked October 6, 2026
Pay notice
Only on the employee's request: rate of pay and day and place of payment in writing, and notice before any change. An itemized statement of deductions is also on request only.Source: K.S.A. 44-320, Notification to employees (opens in a new tab), checked October 5, 2026
New hire reporting
Within 20 days of the date of hire.Source: Kansas Department of Labor, New Hire Reporting (opens in a new tab), checked October 5, 2026
E-Verify
No Kansas E-Verify mandate for private or public employersSource: Kansas Office of Revisor of Statutes, Kansas Statutes Annotated, chapter indexes (all 91 chapters) (opens in a new tab), checked October 5, 2026
Sick leave
No state sick leave law.Source: Kansas Department of Labor, Workplace Laws FAQs (opens in a new tab), checked October 5, 2026

When the employee moves

Re-check the work state and the registrations before the next payroll: a move changes which state's withholding, unemployment, paid leave and employer rules apply.

Registering your business in Kansas, and whether one remote employee creates tax nexus for your company, are separate questions this page does not cover.

WORKLIO HCM

Payroll for employees who work from home in another state

Worklio HCM withholds by home and work state, reciprocity included, and handles city and county taxes. We help open state withholding and unemployment accounts when you hire somewhere new, and our registration service can register your employer tax accounts for you. Taxes are calculated, deposited and filed in every state and locality, and when an agency notice arrives, you upload it and our tax team resolves it.

Remote employees in other states

Sources

The agency page or document behind each fact, as checked.

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 and for each state's rules.

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