| Type of Benefit or Payment and
Section of Kansas Law |
Kansas UI
Tax |
| Accident disability benefit
payments paid by the employer. K.S.A.
44-703(o)(2) |
Exempt |
| Achievement awards.
As defined in the 1968 Internal Revenue Code, IRC, §74(c),
generally not to exceed $400. K.S.A. 44-703(o)(13) |
Exempt
up to certain limits |
| Adoption assistance.
K.S.A. 44-703(o) |
Taxable |
| AmeriCorps Participants
performing full or part-time public services in exchange for
post-service educational benefits. K.S.A. 44-703(i)(4)(L) |
Exempt |
| Apprenticeship Programs.
K.S.A. 44-703(o) |
Taxable |
| Athletic facilities.
If substantially all use during the calendar year is by employees,
their spouses, and their dependent children. |
Taxable |
| Back wages. Payments
made for past pay periods, usually as the result of litigation.
If not specified in the judgment decree, payments should be
reported to the week(s) that wages would have normally been
paid. K.S.A. 44-703(o) |
Taxable |
| Bonuses. Amounts
received in addition to regular pay, usually as a reward for
performance. K.S.A. 44-703(o) |
Taxable |
| Cafeteria Plans.
IRC §125.
K.S.A. 44-703(o)(4)(G) |
Exempt |
| Commissions,
other than Insurance salesmen or real estate agents. K.S.A. 44-703(o) |
Taxable |
| Commissions - Real Estate
Agent. Exemption applies if (1) licensed by the Kansas
Real Estate Commission, (2) substantially paid by commission
and NOT by the hours worked,
and (3) written contract stipulating he will NOT
be treated as an employee. K.S.A. 44-703(i)(4)(Q) |
Exempt |
| Commissions - Insurance
Sales. Must be paid solely by commission. K.S.A. 44-704(i)(4)(G) |
Exempt |
| De minimus, minimal,
payments. IRC
§132. K.S.A. 44-703(o)(13) |
Exempt |
| Dependent care assistance.
K.S.A. 44-703(o)(10),
if such payment is excluded from income under IRC §129. |
Exempt
up to certain limits |
| Early Retirement or Buyout
Payments. Payments offered as an incentive for the
employee to retire before reaching the standard retirement
age. Payments may be in the form of lump sum payments or a
salary continuation for a specified period. 44-703(o) |
Taxable |
| Educational assistance.
Taxable prior to July 1, 1998 and after December 31, 2001.
K.S.A. 44-703(o)(14)
If such payment is excluded from income under IRC §127. |
Exempt
up to $5,250 per year |
| Employee discounts.
K.S.A. 44-703(o)(13)
If such benefit may be excluded from income under IRC §132. |
Exempt
up to certain limits |
| Fringe Benefits,
as defined by IRC §132. |
Exempt
up to certain limits |
| Fraternities, sororities,
and college clubs. K.S.A. 44-703(h)(5) |
Taxable
same as domestic |
| Group term life insurance
coverage premiums paid by the employer. K.S.A. 44703(o)(2) |
Exempt |
| Health Insurance Plans
paid by the employer. K.S.A. 44-703(o)(2) |
Exempt |
| Legal Services.
K.S.A. 44-703(o) |
Taxable |
| Lodging on business
premises if furnished for convenience of employer as a condition
of employment. K.S.A. 44-703(o)(11) If the item will be able to be excluded from
income under IRC §119. |
Exempt |
| Meals on business
premises if furnished for convenience of employer. K.S.A. 44-703(o)(11)
If the item will be able to be excluded from
income under IRC §119. |
Exempt |
| Moving expense.
Reimbursements for (1) household goods, (2) traveling from
former residence to new residence, (3) traveling after obtaining
employment for purpose of searching for new residence, (4)
meals and lodging while occupying temporary quarters (for
period not to exceed 30 consecutive days) after obtaining
employment and (5) qualified residence sale, purchase or lease
expenses . Items 2 and 3 include meals and lodging. Items
3 and 4 shall not exceed $1500. Item 5 aggregate amount shall
not exceed $3000. K.S.A. 44-703(o)(7) If at the time a corresponding
deduction is allowable under IRC §217. |
Exempt
up to certain limits |
| No-additional cost services.
K.S.A. 44-703(o)(13)
If such payment or benefit may be excluded from income under
IRC §132. |
Exempt |
| Qualified scholarships.
IRC §117 |
Exempt
Under certain limits |
| School-to-Work, STW, participants.
Provides paid work experience, job shadowing, school-sponsored
enterprises, or on-the-job training. K.S.A. 44-703(i) |
Taxable |
| Severance Pay
or Dismissal Payments. K.S.A. 44-703(o) |
Taxable |
| Shared Work.
Wages paid by the employer under an approved plan. K.S.A. 44-757 |
Taxable |
| Sick Pay or disability
pay after 6 months. Payments
made to employees on extended sick or disability leave. K.S.A. 44-703(o)(3) |
Exempt |
| Sick Pay or disability
pay up to 6 months. Payments
made to employees for sick or disability leave. Taxable to
third party if not reported
to employer promptly each quarter. K.S.A. 44 703(o) |
Taxable |
| Stock options.
Statutory, non-statutory, stock appreciation rights or SAR's,
and restricted stock plans. K.S.A. 44-703(o) |
Taxable |
| Tips & Gratuities
over $20 in a calendar month is required to be reported to
employer in writing. This includes amounts designated as tips
by a customer who uses a credit card to pay the bill. K.S.A. 44-703(o) |
Taxable |
| Transportation or Commuting
Benefits. K.S.A. 44-703(o)(13) If such benefit may be excluded from income
under IRC §132. |
Exempt
up to certain limits |
| Tuition reduction.
Taxable prior to July 1, 1998 and after December 31, 2001.
K.S.A. 44 703(o)(14)
If such benefit may be excluded from income under IRC §127. |
Exempt |
| Working condition benefits.
K.S.A. 44-703(o)(13)
If such benefit may be excluded from income under IRC §132. |
Exempt |
| RETIREMENT PLANS |
| 401(k) Elective.
A contribution that the employee chooses to have witheld from
salary for investment in a retirement plan, i.e. elective
deferral. K.S.A. 44-703(o) |
Taxable |
| 401(k) Employer contributions
or matching. A contribution by the employer of an
amount that matches the elective contribution, up to a certain
specified percentage. K.S.A. 44-703(o)(14) |
Exempt |
| 401(k) Nonelective.
A contribution made on behalf of eligible employees, whether
or not the employee chooses to make elective contributions.
K.S.A. 44-703(o)(14) |
Taxable |
| 403(b) Elective.
A contribution that the employee chooses to have withheld
from salary for investment in a retirement plan, i.e., elective
deferrals. K.S.A. 44-703(o)(4)(D) |
Exempt |
| 403(b) Employer contributions
or matching. A contribution by the employer of an
amount that matches the elective contribution, up to a specified
percentage. K.S.A. 44-703(o)(4)(D) |
Exempt |
| 403(b) Nonelective.
A contribution made on behalf of eligible employees, whether
or not the employee chooses to make elective contributions.
K.S.A. 44-703(o)(4)(D) |
Exempt |
| 403(b) Salary reduction
agreement. IRC §408(K)(6) K.S.A. 44-703(o) |
Taxable |
| 457 Elective.
Section 457 plans are offered by State and local governments
and certain tax-exempt organizations. They are defined as
a tax deferred contribution that an employee chooses to have
withheld from salary for investment in a retirement plan.
Both employee and employer contributions are taxable for UI
tax purposes. This would be similar to the state's Aetna Deferred
Compensation Plan. K.S.A. 44-703(o) |
Taxable |
| Government Deferred Compensation
Plans. IRC §3121(v)(3). For example, KPERS, the Kansas Public Employees
Retirement System. K.S.A. 44-703(o)(4)(E) |
Exempt |
* References to the Internal Revenue Code, IRC,
are to the 1986 version of the code.
