Kansas Pay Stub Requirements and Paycheck Laws

Before distributing pay stubs to employees and contractors in Kansas, it's essential to understand the pertinent laws and regulations.

This guide elucidates the applicable laws and regulations governing employers in Kansas concerning payroll management and the provision of pay stubs.

Pay stub regulations in Kansas

Information needed to generate pay stubs

To provide employees with accurate pay stubs, the information below is required.

• Employee’s total allowances
• Employee’s exemption status from state withholding
• Filing status and additional state withholding amount

Kansas wage and hour laws

Employers in Kansas are required to comply with wage and hour regulations, ensuring that non-exempt employees receive fair compensation, including at least minimum wage, proper payment for overtime work, adequate meal and rest breaks, and accrual of appropriate paid time-off benefits.

These regulations encompass various aspects of employment law matters in Kansas.

• Minimum wage
• Overtime pay
• Meal breaks
• Rest breaks
• Paid time off and leave

Kansas Minimum wage

In Kansas, businesses are mandated by law to ensure their employees receive at least the minimum hourly wage as specified by statutory regulations.

The current Basic Minimum Rate per hour is $7.25 as of 2024.

However, it's important to note that the state law does not apply to employment covered by the federal Fair Labor Standards Act.

Overtime pay

Under both state and federal laws, employers must pay employees one and one-half times their regular rate of pay for all hours worked over 40 in a workweek. However, it's important to note that in some states, like Kansas, overtime is due once an employee has worked 46 hours within a week, while under federal law, it's due after 40 hours within a week.

Meal break and Rest break

In Kansas, employers are not legally required to provide meal breaks or rest breaks for their employees.

Paid time off and leave

In Kansas, employers must offer employees a range of leave benefits, including mandatory ones as well as discretionary options.

Kansas State payroll taxes 2024

In Kansas, payroll taxes are classified into the following categories:

• Kansas Personal Income Tax (PIT)
• Kansas State Unemployment Insurance (UI) Tax

Kansas Personal Income Tax (PIT)

In Kansas, state personal income tax rates differ based on an individual's filing status and income level. Filing statuses comprise Single, Married Filing Separately, Married Filing Jointly, and Head of Household.

Individual Income Tax rates in Kansas for both married, joint filers, and other residents are structured as follows:

For the Tax year 2018 and all subsequent tax years:

For Married, Joint Filers:

• Taxable income not over $30,000: 3.1%
• Taxable income over $30,000 but not over $60,000: $930 plus 5.25% of the excess over $30,000
• Taxable income over $60,000: $2,505 plus 5.7% of the excess over $60,000

For Other Residents:

• Taxable income not over $15,000: 3.1%
• Taxable income over $15,000 but not over $30,000: $465 plus 5.25% of the excess over $15,000
• Taxable income over $30,000: $1,252.50 plus 5.7% of the excess over $30,000

Kansas State Unemployment Insurance (UI) Tax

Kansas has enacted the State Unemployment Tax Act (SUTA) to support individuals facing unemployment by providing unemployment benefits. This legislation enables the state to collect essential funds to administer unemployment insurance benefits to eligible individuals during unemployment.

Rated Contributing Employers for the year 2024 have a minimum rate of 0.16% and a maximum rate of 6.00%.

Rated Governmental Employers for 2024 are charged at a rate of 0.10%.

New Employers in the construction industry for the year 2024 have a rate of 6.00%.

New Employers Except construction for the year 2024 are subject to a rate of 2.70%.

For the year 2024, the taxable wage base is set at $14,000.

Kansas payroll tax filing

• Report of New hire Employees
• Report of Independent Contractors
• Kansas personal income tax filing(Form K 40)
• Quarterly Wage Report and Unemployment Tax Return form (K-CNS 100)

Report of New hire Employees

Employers must report new hires or rehires as mandated by the Personal Responsibility and Work Opportunity Reconciliation Act of 1996. This act necessitates the maintenance of a new hire database, particularly for child support enforcement purposes. According to the law, within 20 days of each new hire, rehire, or employee returning to work from an extended layoff, reporting is required.

Report of Independent Contractors

In Kansas, employers are not required to report their new hired independent contractors.

How to report employees new hire in Kansas?

In Kansas, there are several options available for submitting new hire information, offering flexibility in the reporting process.

Kansas personal income tax filing(Form K 40)

If your 2023 return is based on a calendar year, it must be filed and the tax paid no later than April 15, 2024.

For Kansas returns based on a fiscal year, they are due on the 15th day of the 4th month following the end of your fiscal year. The Kansas individual income tax filing form is K-40.

Quarterly Wage Report and Unemployment Tax Return form (K-CNS 100)

Employers with 50 or more employees, or third-party administrators with 50 or more client employees, are required to electronically file all Quarterly Wage Reports and contribution returns and make any quarterly tax payments online. For those who sent in a paper report the previous quarter and do not meet the electronic filing requirement, a Quarterly Wage Report and Unemployment Tax Return form (K-CNS 100) is mailed each quarter by the Kansas Department of Labor (KDOL). Additionally, all active employers have the option to upload Quarterly Wage Reports, Unemployment Tax Returns, and tax payments electronically to the KDOL.

Processing payroll manually is complex

As a business owner who runs payroll manually, you will need to keep up with ever-changing payroll laws. You already have a lot on your plate and you might not want to get into the complex process of pay stub generation.

With SecurePayStubs' paystub generator, you can swiftly generate pay stubs for your employees, ensuring accurate federal and Kansas state taxes, as well as for independent contractors, all completed in less than 2 minutes. Enter the basic employee and employer information, select a pay stub template for free, and let SecurePayStubs calculate the applicable payroll taxes accurately.

Spend less time generating pay stubs and more on your business growth.

This article has been updated from its original publication date of April 13, 2024.