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Frequently Asked Questions, FAQsCan
I file tax reports using alternate methods? Can I file tax reports using magnetic media and alternate methods?Yes, KDOL offers alternate methods of filing wage and tax information. Employers and tax preparers may file payroll tax reports by Internet, reports printed on their own computers, or the quarterly tax return mailed to them by the agency. For additional information on electronic filing options or to enroll for online filing: Other KDOL Payroll Tax Information
How do I get tax reports and publications?The Quarterly Wage Report and Unemployment Tax Return, K-CNS 100, is mailed to all active employers at the end of each quarter. Frequently requested reports are available online. The Employer Handbook, K-CNS 430, is mailed to all new employers. It is available online in HTML or PDF. Other KDOL Payroll Tax Information
What are the UI tax rates?Tax rates and the quarterly tax 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. Tax rate notices are mailed each year. Additional information on tax rate computation is available in our handbook. A chart of tax rates is published each January. 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. A table with some examples of taxable and exempt payments is available. The method of payment does not change the taxability of wages paid to employees, no matter what terminology is used. 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
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 others, the following factors are also considered.
A written contract which 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. The 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 email us. 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:
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, a Notice of Change, K-CNS 020, is required. This report is included as a part of your Quarterly Wage Report Unemployment Tax Return. The Notice of Change is also available as a PDF file to print and complete. If you have registered for online filing, you may logon to complete an online Notice of Change. You will need your registration and PIN information. Other KDOL Payroll Tax Information
Who is an employee?As defined in the Kansas employment security law, an employee includes:
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:
An employer becomes subject to state employment taxes upon paying a worker(s) more than $1500 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
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. Our handbook has a list of field offices, you may call or fax your local field representative. Our administrative office staff is also available to assist you with your unemployment tax questions. |
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