Employers can anticipate Benefit Cost Notices to be mailed in October for benefit charges. The statements should not reflect any charges related to COVID-19 per K.S.A. 44-710(c) or fraudulent charges. Charges are for fiscal year ending June 30, 2021. Experience Rating Notices for 2022 rates will follow in November 2021.
Employers in Kansas are subject to other provisions that are under the responsibilities of the Kansas Department of Labor.
Kansas New Hire Directory Reporting
Employers are required to report new hires or rehires pursuant to K.S.A. 75-5743. Maintenance of a new hire database is required by the Personal Responsibility and Work Opportunity Reconciliation Act of 1996 (Public Law 104-193). The child support enforcement components require states to maintain a new hire database. The laws require that within 20 days of each new hire, rehire or employee returning to work from an extended layoff, the employer must report:
- The Social Security number, name, address and hire date of the new hire
- The employer’s Federal ID number (nine digits) with the employer’s corporate name and address
There are a variety of ways to comply with the statute. We encourage electronic reporting. It is the best method for updating current employment information. Some employers mail or fax a W-4 with items 1, 2, 8 and 10 completed. Some alternative reports designed by the employer are acceptable.
Employers with workers in several states may elect to report them to a single state. Employers choosing this method can save time and money by consolidating their new hire reports and electronically submitting them to a single state. Multi-state employers who elect to report to a single state must:
- Report all new hires, rehires and returns to work
- Submit electronic reports twice a month in a file meeting the specifications of that state
To report to a single state, you must notify the U.S. Department of Health and Human Services as to which state you have designated to receive all of your new hire information as part of multi-state employer registration. You can notify the Department in one of the following three ways:
- Register as "Multi-state Employer" via federal Office of Child Support Enforcement (OCSE) Multistate Reporting website
- Complete Multi-state Employer Registration Form via OCSE or call (410) 277-9470 to request a copy of the form to be completed, and send via fax or mail to the OCSE address below
- Mail or Fax notification to the OCSE address below using your own letterhead with the following information:
- Employer's legal name, address, phone number, contact name, and contact phone number
- Employer's Federal Employer Identification Number (FEIN) – if you have more than one FEIN, please make certain you use the same FEIN you use to report your quarterly wage information when reporting new hires
- State to which employer will be reporting
- List of all states in which the employer currently has employees
Remember, multi-state employers must electronically report the following information for each new hire:
- Employee Information: You must report the employee’s name, address and Social Security number. You also need to report the employee’s state of hire if you are reporting as a Multistate employer
- Employer Information: You must report the employer’s name, address, Federal Employer Identification Number (FEIN) and indicate if you are reporting as a Multistate employer. If you have more than one FEIN, please make certain you use the same FEIN you use to report your quarterly wage information when reporting new hires
Kansas Minimum Wage
The Kansas minimum wage is $7.25 per hour. All employees not covered by the Federal Fair Labor Standard Act must be paid Kansas minimum wage. Contact Federal Wage and Hour at (913) 551-5721 to inquire about whether your company is covered by the Federal Fair Labor Standards Act.
Federal and Kansas State law requires that certain posters be displayed in the workplace. Please visit the Download Posters page for more information.
Kansas law provides that those injured in industrial accidents should be compensated regardless of who is at fault. Current workers compensation law covers all employers in Kansas, regardless of the number of employees or the kind of work they do, with two exceptions: employers engaged in agricultural pursuits and any employer who during a given calendar year has an estimated payroll less than $20,000, unless the employer is a subcontractor.
The State of Kansas pays no workers compensation benefits to injured workers unless they are state employees. Private employers pay all benefits owed to their injured workers, either directly from the employer’s own resources or indirectly through another party. While most covered employers obtain insurance from private carriers or group pools, provisions in the law establish criteria for certain employers to become self-insured. Potentially eligible employers must apply for approval to use the self-insurance option from the Director of Workers Compensation. The Kansas Insurance Department approves the formation of group-funded self-insurance pools and determines whether employers qualify for membership in a pool.
For more information, please contact the Division of Workers Compensation at (785) 296-4000.
The Industrial Safety and Health Division is charged with helping Kansas businesses prevent workplace illnesses and injuries. This is done through free safety and health consultations that help employers find potential hazards at their worksites. The division provides both educational and safety incentive programs to assist employers develop and continuously improve safety at their facilities.
For more information, please contact the Industrial Safety and Health Division at (785) 296-4386.
Professional Employment Organizations (PEOs) in the State of Kansas the Employee Leasing Provision
An employee leasing business, also known as a professional employment organization (PEO), is any independently established business entity which engages in the business of leasing employees to a client. A PEO is in the business of taking over and leasing back to a business its regular employees. An employee leasing business is liable for Kansas's unemployment tax on wages paid by the business to individuals performing services for clients. The PEO-Client relationship is a contractual, co-employment agreement. Therefore, under Kansas law, both entities are liable for the unemployment tax obligations.
The State of Kansas is a client reporting state. This means that the PEO must establish an account for itself and an account for each client it has in the state. The PEO account is known as the “parent account” and each client account will be linked to the parent account. The employee leasing business shall keep separate records and submit separate quarterly unemployment tax and wage reports for each client. The unemployment tax rate of the PEO is shared by all of its clients. Thus, each client’s unemployment tax rate will be the same as the PEO parent.
Establishing a New PEO Account
In order to establish an unemployment tax account in the State of Kansas, the PEO must first start by registering with the Kansas Insurance Commissioner . Please note that no PEO can be established in the State of Kansas unless they have first registered with the Kansas Insurance Commissioner.
Once the PEO appears as a registered PEO on the Kansas Insurance Commissioner’s website, you can then complete the Employer Status Report form (K-CNS 010) below for the PEO and send it to email@example.com for processing. Your application will be processed and you will be contacted with your account information. The KDOL terms this account the "parent account."
Establishing Client Accounts
Once you have received your unemployment tax account information for the PEO, you can then complete and send in the Client Status Report form (K-CNS 015) for each client. To acquire this form, contact firstname.lastname@example.org. Once the client account(s) have been established, you will be sent their account information.
The Personal Responsibility and Work Opportunity Reconciliation Act of 1996 (PRWORA) is a federal law considered to be a major welfare reform. It was signed into law on Aug. 22, 1996, by President Clinton. The law contains strong work requirements, a performance bonus to reward states for moving welfare recipients into jobs, state maintenance of effort requirements, comprehensive child support enforcement and supports for families moving from welfare to work – including increased funding for childcare and guaranteed medical coverage.
Among its provisions, PRWORA required each state to operate a child support enforcement program meeting federal requirements. Provisions include:
- National new hire reporting system: The law established a Federal Case Registry and National Directory of New Hires to track delinquent parents across state lines. It also required that employers report all new hires to state agencies for transmittal of new hire information to the National Directory of New Hires. The law also expanded and streamlined procedures for direct withholding of child support from wages
- Computerized state-wide collections: The law required states to establish central registries of child support orders and centralized collection and disbursement units. It also required expedited state procedures for child support enforcement
- Streamlined paternity establishment: The law streamlined the legal process for paternity establishment, making it easier and faster to establish paternities
- Uniform interstate child support laws: The law provided for uniform rules, procedures and forms for interstate cases
Back Pay Award (K-BEN 3112): This form is used to notify the department if a claimant was awarded back pay.
Job Refusal Form – Employer (K-BEN 3119): This form is used to notify the department if a claimant was offered a job but the offer was turned down.
Drug and Alcohol Statement - Employer (K-BEN 319): This form is used to inform the department if a drug test was given to a claimant.
Status Report (K-CNS 010): Regulations issued under the Kansas Employment Security Law provide, "Every employing unit for which services are performed in employment shall file a report to determine status within 15 days after such first employment." The purpose of the Status Report is to provide information for this agency to determine liability/non-liability under the statutes of the law. Complete in accordance with instructions. Be sure to include the Federal Identification Number and Social Security number of the owner, all partners or corporate officers. The form must be signed and dated on the back side.
Employer Account Record Change (K-CNS 0103): This form is used to notify the department when business operations change, such as selling all or part of the business or discontinuing business for any reason.
New Hire Report (K-CNS 436): This form may be used to report required information about new hires at a Kansas business within 20 days of the hiring.
Employer Representation Authorization (K-CNS 032): If you are an accountant filing for an employer, also see the information found in How to File Unemployment Taxes Online: A guide for accountants filing for clients (K-CNS-P 104), which was designed to assist accountants and other third party administrators (TPAs) who wish to file quarterly unemployment wage reports for their clients.
- Employer Representation Authorization
- How to File Unemployment Taxes Online: A guide for accountants filing for clients
Quarterly Wage Report and Unemployment Tax Return (K-CNS 100): At the end of each calendar quarter, the department mails a Quarterly Wage Report to every registered Kansas employer. The form is imprinted with the employer’s name, address, account number, tax rate, period involved and due date of the report. The form should be completed in accordance with instructions included in the packet. Be sure to include remittance for the full amount of monies due when filing our report. You may file this report online and submit payment electronically. Certain employers are required to file electronically.
- Quarterly Wage Report and Unemployment Tax Return
- Employer Status Report (K-CNS 010)
- Continuation Sheet (K-CNS 112)
Adjustment to Employer's Wage Report (K-CNS 111): Use this form to make an adjustment to a Quarterly Wage Report.
Notice of Benefit Charges (K-CNS 403): Each September, a Notice of Benefit Charges is mailed to all subject contributing employers. This is a statement of the pro rata share of benefit payments charged to an account during the fiscal year ended June 30. These benefit charges will be used in the computation of the contribution rate for the next calendar year.
Experience Rating Notice (K-CNS 404): Each December, an Experience Rating Notice is mailed to all subject contributing employers. This notice provides the experience rating computation and the resulting tax rate for the upcoming calendar year. A voluntary contribution computation is a part of the Experience Rating Notice. If you wish to make a voluntary contribution, return the lower portion to the administrative office along with the proper remittance for the option you select.
Employer Notice (K-BEN 44/45): When an unemployment claim is filed, an Employer Notice is mailed to all contributing and rated governmental base period employers and to the last employing unit that is an interested party to the claim. Complete and return the notice within 10 days, supplying the requested information, or to protest a claim or a potential charge as shown on the form.
Reimbursing Employer Notice (K-BEN 46): A Reimbursing Employer Notice is mailed to all base period reimbursing employers who are interested parties to an unemployment claim. Complete and return this notice within 10 days, supplying the requested information to protest the claim. Reimbursing employers are not eligible for a non-charge to their account.
Reasonable Assurance Statement (K-BEN 3211): May be required if an unemployment claimant was employed by a school and has a "reasonable assurance" of returning to that employment in the next term.
Reconsidered Base Period Employer Determination (K-BEN 452): The Reconsidered Base Period Employer Notice is issued as a result of an employer requesting reconsideration on a K-BEN 44/45. This notice informs the employer of a reconsidered charge or non-charge. Once determined, the charge or non-charge remains in effect the entire benefit year unless appealed within 16 days.
Nonmonetary Determination (K-BEN 4211): A Nonmonetary Determination is issued when there is a separation issue from the claimant's last employment, or if there is a current eligibility issue which affects benefit payments. The determination informs the claimant and the employer of a disqualification or clearance for benefit payments. Either party has 16 days to appeal the determination if they disagree. In addition, the charge or non-charge determination will appear at the bottom of a separation determination if the last employer is also a base period employer.
Request for Disclosure of Tax/Benefit Information (K-RM 002): Form used by employers or claimants to obtain information in their record with KDOL. Requires a signature and notarization.
Contact at (800) 870-3676 to request the I-9 or other INS forms
Contact at (800) 829-1040 for FEIN related questions or to request W-4 or other federal tax forms
Contact at (888) 369-4777 or 915 SW Harrison St, Topeka, KS 66612
Contact at (785) 296-3481 or via mail to 1000 SW Jackson St, Topeka, KS 66612
Contact at (785) 368-8222 or via mail to 915 SW Harrison St, Topeka, KS 66612-1588
Contact at (877) 729-6367 or via mail P.O. Box 758599, Topeka, KS 66675-859
Contact at (888) 757-2445 or via mail to P.O. Box 497, Topeka, KS 66601
Contact at (800) 827-5722 for information and assistance for small businesses
Contact at (800) 772-1213 for employers to verify whether an employee's Social Security number is valid
Contact at (866) 487-2365 for information pertaining to federal minimum wage, employee pay and other labor related issues
- American Payroll Association - Home Page
- Occupational Safety and Health Administration - Home Page
- American Payroll Association - Links to Federal and General Tax Related Sites
- Occupational Safety and Health Administration - Regulations and Compliance LinksOCSE - Child Support Information for Employers
- Bureau of Labor Statistics - Home Page
- OCSE - Three Things Employers Must Know About Child Support
- Bureau of Labor Statistics - State Labor Market Information Contact List
- Pension Benefit Guaranty Corporation - Home Page The Conference Board, The Business Knowledge Network
- Census Bureau - Home Page
- U.S. Citizenship and Immigration Services - Home Page
- Census Bureau - State Data CenterEqual Employment Opportunity Commission - Home Page
- U.S. Citizenship and Immigration Services - Field Offices
- Equal Employment Opportunity Commission - Federal Laws Prohibiting Job Discrimination Questions and Answers