What are the Kansas payroll tax registration requirements?

 If you plan to process payroll in Kansas or hire employees who live or work there, you must register as an employer with the state. This ensures you can properly withhold, report, and pay Kansas payroll taxes.

Kansas Registration for Income and Unemployment Taxes

The State of Iowa requires you to register with the following tax agencies to make Iowa state tax payments and filings:

• Kansas Department of Revenue (KDOR): Register to get your Withholding Account Number and your filing frequency.

• Kansas Department of Labor (KDOL): Register to get your Unemployment Insurance (UI) Account Number and contribution rate.

Register for the Kansas Department of Revenue (DOR) 

To register with the Kansas Department of Revenue (DOR), you must follow the steps below. 

• Register via Online:

• Visit the Kansas Department of Revenue website.

• Read the instructions and click Customer Service Center at the top of the screen.

• Scroll down to the page and click Register Now.

• Complete the remaining steps to get the Withholding Account Number.

 

Number Issued

After completing the registration, you will receive a Withholding Account Number. This number is used to file state withholding forms like Form KW-3 and Form KS W-2.
 

 

Register for the Kansas Department of Labor(DOL) 

To register with the Department of Labor (DOL), make sure your business is liable for SUI taxes. Here are the conditions to register with DOL

• Employer must be paid $1500 in wages during any calendar quarter.

• You must have atleast one employee working for any part of the week for 20 or more different weeks during a calendar year.

 

• Register via Online

  • Visit the  Kansas Department of Labor website.

  • Complete the steps to get your UI account number.

• Register via Mail

You can also register by mail to get your UI account number. But it could take 2-3 weeks to get your number.

•  Number Issued: After successful registration, you will receive a six-digit Employer account number. This number is used to file state withholding forms like Form K-CNS 100 / 101.

 

State Withholding Certificate (Form K-4)

Employees must complete Form K-4 (Kansas Employee’s Withholding Allowance Certificate) to establish how much Kansas state tax to withhold Kansas Department of Revenue. Employers use this for determining the correct withholding amount.

Kansas Payroll Tax Rates

Minimum Wage Base for Kansas 

Kansas is the only state without a state minimum wage base. Employers are required to follow the federal minimum wage.

 

Kansas State Unemployment Insurance (SUI)

SUI taxes are state-level payroll taxes that employers pay to fund unemployment benefits for eligible workers who lose their jobs through no fault of their own. Here are the SUI tax rates for Kansas:

 

Kansas Payroll Tax Payments

To pay your withholding and unemployment taxes, you must follow the given methods:

Withholding Tax Payments:

• Pay via Online:  To make withholding tax payment,  KDOR’s Customer Service Center → Make an EFT Payment.  

Unemployment Tax Payments:

• Pay via Online: To make withholding tax payment, visit the KDOL Employer Portal → submit via EFT.

• Note: Employers with 50+ employees must file and pay electronically

Kansas Payroll Tax Filings

Here are the tax forms to be filed with the Kansas Department of Revenue (DOR) and the Department of Labor(DOL).

Kansas Department of Revenue(DOR)

• Form KW-5 (Withholding Deposit Report): Form KW-5 is used by Kansas employers to report and remit Kansas income tax withheld from employee wages. It ensures that state income taxes are properly deposited on time.
  
  How to file

• File Online: 

Visit the Kansas Department of Revenue Customer Service Center.

• File via Mail:

Complete the Form KW-5(Withholding Deposit Report) and mail it to the address mentioned on the form.  

Deadline

Due dates depend on your filing frequency as assigned by the Kansas Department of Revenue.

• Monthly filers: Due on the 25th of the following month.

• Quarterly filers: Due on the last day of the month following the quarter.

• Annual filers: Due on January 25 of the following year.

• Form KW-3 (Annual Withholding Reconciliation)
  Form KW-3 is used by Kansas employers to reconcile the total Kansas income tax withheld and reported during the year with the amounts remitted on periodic deposit reports (Form KW-5). It is filed along with employees’ Wage and Tax Statements (Forms W-2 and/or 1099) to ensure accurate year-end reporting to the Kansas Department of Revenue.
  
  How to file

• File via Online:

Visit the Kansas Tax Website to file Form KW-3, Annual Withholding Reconciliation.

• File via mail:

Download and complete the Form KW-3,  include the tax payments, and mail the return to the address indicated on the form. 

• Form KS W-2, Wage and Tax Statement

Kansas employers use Form KS W-2 to report each employee’s annual wages and the Kansas income tax withheld. It ensures proper credit of state income tax withheld to employees’ accounts with the Kansas Department of Revenue.

How to file?

To file Form KS W-2, visit the Kansas TaxWeb Website and file it before the deadline.

Deadline:

Form W-2s are due by January 31 for the preceding calendar year. When filing Form KW-3, Annual Withholding Tax Return, you must also file W-2s for all employees.

 

Kansas Department of Labor(DOL)

• Form K-CNS 100/101 (Quarterly Wage Report & UI Tax Return)

Kansas employers use Form K-CNS 100/101 to report employee wages and pay unemployment insurance (UI) taxes each quarter.

How to file?

• File via Online:

Visit KansasEmployer.gov  and submit your report along with any payments using Electronic Funds Transfer (EFT).

 

• File via Mail:

Download and complete  Form K-CNS 100, including a check for any taxes due, and mail it to the address listed on the form.

• Deadline:
  Due last day of the month following each quarter 

  • Q1 (Jan–Mar): April 30

  • Q2 (Apr–Jun): July 31

  • Q3 (Jul–Sep): October 31

  • Q4 (Oct–Dec): January 31

Amendments

If you have made any errors on the previously reported Form K-CNS 100/101, you can correct them as soon as you find the error. Here are the steps to amend your returns:

• Download and complete Form K-CNS 111, Adjustment to Quarterly Wage Report

• Obtain a copy of Form K-CNS 100/101.

• Correct the error and submit the return to the address mentioned on the form.

 

New Hire Report

Employers must report new hires or rehires to the Kansas New Hire Reporting Center within 20 days, including employer and employee information (such as SSN, hire date, etc.). 

Required Information

Employee Information

• Employee name,

• Address,

• Social Security Number, 

• Hire date, 

Employee Information

• Employer name, 

• Address, and 

• Federal Employer Identification Number (FEIN).

How to File

1. Online (Preferred): Submit via the Kansas New Hire Directory.

2. Mail or Fax: Download the Kansas New Hire Reporting Form and submit it by mail or fax to the Kansas New Hire Directory.