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News for Kansas employers 20 questions about e-filing Do I have to file or pay unemployment taxes to Kansas?
Do I have to file or pay unemployment taxes to Kansas?All employing units doing business in Kansas are subject to the provisions of the Employment Security law. However, not all are subject to the taxing provisions of the law. Coverage is determined by the type and nature of the business, the number of workers employed and the amount of wages paid for services in employment. Every employing unit that begins business operations in Kansas is required to file form K-CNS 010, "Status Report," within 15 days of the date of first employment. If you meet liability requirements at any time during a year, you must file a Quarterly Wage Report and Unemployment Tax Return for all quarters of that year in which you had any employment. A quarterly wage report must be filed each quarter thereafter until your account is closed. Employers with 250 or more employees are required to file their quarterly reports and make payments online. More information is available in the Employers Handbook found online. Or you may call 785-296-5027 between 8:00 a.m. and 4:00 p.m. on workdays with your questions. Other KDOL Payroll Tax Information
Do I have to file my quarterly reports electronically?All employers are encouraged to file electronically. Quarterly filings and payments can be made easily and securely on our web site. After you have completed the online registration form you can enter your wage data directly into a secure form. You also may upload wage data files. For more information on file uploading, please see Upload Your Quarterly Wage Report. Either way, the data is sent to us in real time and your tax contribution information is automatically calculated for you. After June 30, 2008, employers with 250 or more employees, or third-party administrators with 250 or more client employees, are required to electronically file all quarterly wage reports and contribution returns and make any quarterly tax payments online. A similar requirement goes into effect after June 30, 2009, for employers or third-party administrators with 100 or more employees or client employees and after June 30, 2010, for third-party administrators with 50 or more client employees. Other KDOL Payroll Tax Information
What is different about the two electronic methods? Which is preferred?Whether you file online or upload the data to KDOL is your decision. Both methods provide the necessary information and both will automatically calculate the taxes due. Once you have registered for online filing and submitted your first quarterly report over the Internet, the business data and all employee information will be available to you online for use the next quarter. If you use the file upload method, the original file remains on your system at your business or with your accountant. Other KDOL Payroll Tax Information
How do I establish an account for unemployment taxes?It is quick and easy to register for an account online. Go to our Web site and select “New User Register Here.” Then select “File a KCNS 010 Status Report” on the next page. You will be taken through the steps to create a new unemployment tax account. Business owners, their accountants or a third-party administrator (such as a payroll service) may establish an unemployment tax account for an employer. After we receive your completed form, we’ll determine whether you’re liable for unemployment taxes. If so, we’ll assign your business a six-digit employer account number, which should be included on all future correspondence with KDOL, and a personal identification number (PIN), which you will need for future direct entry of electronic wage reports. Other KDOL Payroll Tax Information
Is a paper form available to request an account?Yes, the form, “Status Determination Report,” is available online and may be completed, printed and returned to Liability Determinations, Kansas Department of Labor, 401 SW Topeka Blvd, Topeka, KS 66603. Other KDOL Payroll Tax Information
What information do I need to set up my online filing?First, we’ll ask you to create a unique user name and a password for your online account. Your user name must be at least six characters with no spaces. Your password must be six characters. You also will be asked to select a security question, such as what is your favorite color, and provide your answer should you need help recovering your password in the future. Then, as the person filing for the account, we’ll ask you to provide your name, phone numbers and e-mail address. As a new applicant, you’ll complete a status report that includes information about when you first paid wages in Kansas, business’s nine-digit federal ID number (FEIN, TIN), a description of the primary type of business or service provided by the employer, the number of weeks they have had employees and the amount, per quarter, of wages paid. Other KDOL Payroll Tax Information
How do I get a PIN number?Once we assign you an account number, we’ll send you both the account number and a PIN number. All existing accounts have been sent a PIN number. Other KDOL Payroll Tax Information
What if I can’t remember my user name, password or PIN?You can call our office in Topeka at 785-296-5027.
Other KDOL Payroll Tax Information
How secure are your online filing and payment options?Our system is very secure. Employers and employer representatives can securely upload wage data files to the Kansas Department of Labor or file online. We use the Automated Clearing House method to electronically transfer tax payments. The ACH system is a nationwide network designed for this purpose and uses services operated by the Federal Reserve System to maintain security and increase the efficiency of transactions. Other KDOL Payroll Tax Information
Will I be notified when my quarterly reports and payments are due?At the end of each quarter, we mail a Quarterly Wage Report and Unemployment Tax Return form to all active employers registered with the State of Kansas. The form will include your account number and tax rate, information on how to reach your company’s field representative and other information that could affect your business. Other KDOL Payroll Tax Information
How do I get tax reports and publications?Frequently requested reports are available online. The Employer Handbook is available online in HTML or PDF. Other KDOL Payroll Tax Information
Can I get copies of my past filings?If you file online, you can access the information you’ve filed online in previous quarters. Once you log in, you can select any previously online-filed reports.
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What are the UI tax rates?Tax rates and the quarterly taxes due can be compared to insurance rates and premiums. Changes in an employer's account, such as charged claims, account balance or a variance of insured wages, can affect the annual tax rate computation. We mail tax rate notices each year. Our handbook provides additional information on tax rate computation. We publish a chart of tax rates each January. Base tax rates are determined by the employer’s type of business (employment sector). Other KDOL Payroll Tax Information
How do I notify you of a change in my business?If the ownership of your business has changed, or if you're no longer in business, you must file a Notice of Change, K-CNS 020. This report is included as a part of your Quarterly Wage Report Unemployment Tax Return. The Notice of Change also is available as a PDF file to print and complete. If you have registered for online filing, you may log on to complete an online Notice of Change. You will need your user name, password, UI tax account number and PIN information. Other KDOL Payroll Tax Information
What are wages?All money, the value of meals and lodging, or other goods and services provided to an employee as payment for personal services are "wages." Payment may be by private agreement, consent or mandated by law. You can find a table with some examples of taxable and exempt payments on our web site. How you pay your employees does not change your tax liability. Commissions, payments by the day, by the hour, by "piece rate," or any other measurement are wages, even if the employee is a casual worker, day or contract laborer, part-time or temporary worker. More information is available in our handbook. Other KDOL Payroll Tax Information
Who is an employee?As defined in the Kansas employment security law, “employees” include:
An employee may perform services on a less than full-time or temporary basis. The law does not exclude services from employment which are commonly referred to as day labor, part-time help, casual labor, temporary help, probationary or outside labor. More information is available in our handbook. Other KDOL Payroll Tax Information
Who is an employer?Two types of employers are those who run a business and those who hire domestic services. Employers who run a business can be a person or a legal entity and include:
Most employers become subject to state employment taxes upon paying a worker(s) more than $1,500 in a calendar quarter and must register with the Department within 15 days. More information is available in our handbook. Other KDOL Payroll Tax Information
What is the difference between an employee and an independent contractor?An employer-employee relationship exists when a person who hires an individual to perform services has the right to exercise control over the manner and means by which the individual performs his or her services. The right of control, whether or not exercised, is the most important factor in determining the relationship. The right to discharge a worker at will and without cause is strong evidence of the right of direction and control. Among other considerations:
A written contract that claims to create the relationship of principal and independent contractor is not controlling if the practice of the parties shows that the principal retains the right of control under the common law test. A strong indication of employment is when the work being done is an integral part of the regular business of the employer and the work is performed at the place of business. If you are unsure as to whether your workers are employees or independent contractors, see our handbook or e-mail us. You also may want to review the information on worker misclassification. Other KDOL Payroll Tax Information
Who is a domestic or household employer?An employer of domestic services can be a:
Domestic work includes the services of cooks, waiters, waitresses, butlers, housekeepers, governesses, governors, maids, valets, baby-sitters, janitors, laundresses, caretakers, home health care workers, handypersons, gardeners, chauffeurs, crews of private yachts and pilots of private airplanes for family use. A domestic employer becomes subject to state employment taxes as follows:
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My question isn't listed, how can I get more information?Our handbook provides information about your unemployment tax account. It is available to read online. If you require a paper copy, a PDF file is available for download and printing. The handbook has a list of field offices; you may call or fax your local field representative with questions. Our administrative office staff also is available by phone to assist you with your unemployment tax questions.
Other KDOL Payroll Tax Information
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