Kansas employers withhold graduated state income tax where services are performed in the state, register with KDOR, and pay unemployment insurance to KDOL on the first $14,000 per employee. Kansas has no local income taxes.
Kansas has a graduated individual income tax system with brackets and rates that vary by income. Employers must withhold Kansas income tax where services are performed in the state and register with the Kansas Department of Revenue (KDOR) for withholding. Employers also pay state unemployment insurance (SUTA) to the Kansas Department of Labor (KDOL). Kansas does not have a statewide paid sick-leave mandate, and local jurisdictions cannot impose a municipal income tax.
State tax requirements
| Requirement |
What Kansas employers must do |
| Income tax withholding |
Kansas uses graduated tax brackets — resident bracket examples include 3.10% on the lowest tiers and higher tiers at 5.25% and 5.70% under current tables. See KDOR tables for full bracket detail and withholding tables. Employers must register and withhold using KDOR rules and the Form K-4 process. |
| Who pays UI |
Employers. Kansas SUI is employer-paid, and employees are not subject to Kansas UI withholding. |
| UI taxable wage base |
$14,000 for 2025, effective 7/1/2025. KDOL projects $15,100 for 7/1/2026. Individual employer rates vary by experience, and new-employer rates differ for construction versus non-construction. See KDOL Employer Services for current tables and your assigned rate. |
| New-hire reporting |
Report newly hired or rehired employees to the Kansas New Hire Directory within 20 days of hire, per KDOL new-hire reporting requirements and forms. |
| Paid family and medical leave |
Kansas does not currently have a statewide paid family and medical leave program for private-sector workers. Bills to establish earned paid sick time have been introduced — for example HB 2665 (2020) and SB 216 (2025) drafts — so monitor the Kansas Legislature if you rely on future compliance changes. |
Local tax requirements
Kansas does not allow local jurisdictions to impose a municipal income tax, so employers generally only withhold Kansas state income tax.
Note: If employees live or work in another state with local or municipal taxes — for example Kansas City, Missouri — separate local withholding rules for that jurisdiction may apply.
Overtime: the 46-hour and 40-hour thresholds
Kansas statute K.S.A. section 44-1204 requires overtime pay at 1.5 times the regular rate for hours in excess of 46 hours in a workweek for employees covered by the state law. The federal FLSA requires overtime at time-and-one-half after 40 hours in a workweek for covered employees.
Important: Employers must apply the law — state or federal — that results in the employee's greater protection. Where the FLSA applies, the 40-hour rule controls. KDOL guidance reiterates both thresholds.
Wage and hour compliance
| Topic |
Kansas rule |
| Tipped employees |
Follow federal FLSA rules for tipped employees; Kansas follows the federal approach when the FLSA applies. Per the DOL state tipped wage table, Kansas uses the federal minimum wage of $7.25 with a tipped cash wage of $5.12 and a $2.13 tip credit as of the current federal table — confirm periodically. |
| Rest and meal breaks |
Kansas does not mandate paid meal or rest breaks for private employees beyond federal guidance. Short rest breaks of about 20 minutes that the employer provides are compensable under the FLSA. Sector-specific rules for schools, health care and similar settings may impose additional obligations. |
| Pay frequency |
Kansas employers must pay wages on established regular paydays, and state guidance generally requires pay at least once per calendar month for most employees. More frequent pay is permitted and typical. |
| Final pay on separation |
Under the Kansas Wage Payment Act (K.S.A. section 44-315), when an employee quits or is discharged, wages due must be paid by the next regular payday, or as otherwise provided by statute. KDOL handles wage claims and enforcement. |
| Paid sick leave / PTO |
Kansas law does not require private employers to provide paid sick leave or PTO — those benefits are generally employer policy. Track any written policies covering accrual, carryover and payout on separation, and apply them consistently. |
| Wage deductions and garnishments |
Follow Kansas statutes and judicial orders for garnishments and wage deductions. Voluntary deductions require appropriate employee authorization. For wage claim procedures, file with KDOL and follow Kansas Wage Payment Act processes. |
| Recordkeeping and notices |
Maintain payroll, time, tax and withholding records per the federal FLSA and KDOL requirements. Display required state and federal workplace posters, which KDOL provides, and keep copies of withholding authorizations (Form K-4) and payroll tax filings. |
Retirement programs
- Private sector: no statewide mandatory automatic-enrollment private-sector retirement program is currently in force.
- Public sector: Kansas administers public retirement systems for state and local employees — KPERS, the Kansas Public Employees Retirement System, plus separate police, fire and judges systems. Employers with public employees must follow KPERS rules for contributions, enrollment and reporting.
Compliance updates
- Effective 7/1/2025: the Kansas UI taxable wage base is $14,000, per the KDOL Employer Services page. KDOL lists a projected $15,100 wage base for 7/1/2026.
- Legislative activity to watch: SB 216 (2025) and the earlier HB 2665 (2020) are examples of proposals to create earned paid sick time. Neither was codified as law as of this update — follow kslegislature.gov for bill status, and do not assume a state mandate until a bill is enacted.
Resources and references
- Kansas Department of Revenue — tax rates and withholding guidance, including the KW-100 guide and withholding tables.
- Kansas Department of Labor — Employer Services and unemployment tax (taxable wage base, employer rates), new-hire reporting, workplace laws and FAQs, posters and wage claims.
- Kansas Statutes via the Office of the Revisor — overtime statute K.S.A. section 44-1204 and the Kansas Wage Payment Act K.S.A. section 44-315.
- Kansas Public Employees Retirement System (kspers.gov) — public-sector retirement employer guidance.
- U.S. Department of Labor — FLSA overtime baseline and tipped employee minimums by state.
- Kansas Legislature — bill texts, including HB 2665 (2020) and SB 216 (2025) drafts.
Note: This overview reflects state guidance as of 09/11/2025. Confirm current rates, wage bases and deadlines with the agencies above before running payroll.
Frequently asked questions
What is the Kansas unemployment insurance taxable wage base?
The KDOL experience-rated taxable wage base is $14,000 effective July 1, 2025, and KDOL projects $15,100 for July 1, 2026. Kansas SUI is employer-paid, so employees are not subject to Kansas UI withholding.
Does Kansas have local income taxes?
No. Kansas does not allow local jurisdictions to impose a municipal income tax, so employers generally withhold only Kansas state income tax. If employees live or work in another state that has local taxes, such as Kansas City, Missouri, that jurisdiction's withholding rules may still apply.
When does overtime start under Kansas law?
Kansas statute (K.S.A. 44-1204) requires overtime at 1.5 times the regular rate for hours over 46 in a workweek for employees covered by state law, while the federal FLSA requires overtime after 40 hours. Employers must apply whichever law gives the employee greater protection, so where the FLSA applies the 40-hour rule controls.
How soon must Kansas employers report new hires?
Employers must report newly hired or rehired employees to the Kansas New Hire Directory within 20 days of hire, following KDOL new-hire reporting requirements and forms.
When is final pay due in Kansas?
Under the Kansas Wage Payment Act (K.S.A. 44-315), wages due must be paid by the next regular payday whether the employee quits or is discharged. KDOL handles wage claims and enforcement.
