Employer Services

Rated Governmental Employers

• Effective Contribution Schedules (2021-2025)
• Max Annual Cost Per Employee (2021-2025)
• Ref. HB 2570 - Chapter 83

House Bill 2570 requires the Secretary of Labor to post trust fund computations and associated data on a publicly accessible website by December 1 of each year.

The file below contains computations and data for rate years 2006 through 2025.

Trust Fund Computations and Associated Data

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.

Multi-State Employers

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:

1. Register as "Multi-state Employer" via federal Office of Child Support Enforcement (OCSE) Multistate Reporting website
2. 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
3. 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

Department of Health and Human Services Administration for Children and Families
Attn: Office of Child Support Enforcement
Multi-state Employer Notification
P.O. Box 509
Randallstown, MD 21133
(410) 277-9325 (FAX)

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

For questions about multi-state reporting, please contact the Kansas New Hire Directory at (785) 296-5000 ext. 7700 or KDOL.NewHires@ks.gov.

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.

Required Posters

Federal and Kansas State law requires that certain posters be displayed in the workplace. Please visit the Download Posters page for more information.

Workers Compensation

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.

Workplace Safety

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.

Rapid Response is a program offered by the Kansas Department of Labor (KDOL) in partnership with Kansas Department of Commerce to assist employees by coordinating services and providing immediate aid to companies and their employees who have been impacted by a layoff or a business closing.

These services are provided at no cost to the employer. For additional information, contact our Employer & Labor Union Relations Administrator at KDOL.uitax@ks.gov.

Job Refusal

An individual receiving unemployment benefits in the state of Kansas must remain available for work and be actively seeking employment. The individual must accept a suitable job offer unless there is good cause for refusal.

More information is located in the K.S.A. 44-706 (c)

Instructions for an Employer to Report a Job Refusal

The Kansas Department of Labor (KDOL) must determine if suitable employment was refused or if there was sufficient good cause for the refusal. To report a job refusal go to dol.ks.gov/employers/employer-services/job-refusal-interview-ghosting.

Job Refusal Determination Process

KDOL will review your report to determine the following:

• If the job fit the individual’s skill set and you were ready for them to start work
• individual received enough information about the offer
• job was offered verbally; by mail, email, fax or internet; or through a union referral
• Job offer was genuine, clear and made by someone with authority to hire
• Job offer was made to someone who has never worked for you or is being rehired

Note: The information you provide will be added to the claim within 10 business days.

KDOL will then obtain additional information from the claimant such as:

• Possible risk to their health, safety or morals
• prior training, experience and wages
• length of unemployment and prospects of securing local work in their usual occupation
• distance between the job and their residence

After all information has been received and reviewed, a determination letter will be mailed to the employer if the claimant is currently on unemployment. A determination letter will not be mailed if the claimant never filed or is no longer filing.

Kansas Department of Labor's Workers Compensation Division
Contact at (785) 296-4000 or kdol.wc@ks.gov

Kansas Department of Labor's Employer Services Guides

Note: The links below are to other federal or state agencies. The Kansas Department of Labor is not responsible for their content or related technical difficulties.

Immigration and Naturalization Service (INS)
Contact at (800) 870-3676 to request the I-9 or other INS forms

Internal Revenue Service
Contact at (800) 829-1040 for FEIN related questions or to request W-4 or other federal tax forms

Kansas Department of Children and Families
Contact at (888) 369-4777 or 915 SW Harrison St, Topeka, KS 66612

Kansas Department of Commerce
Contact at (785) 296-3481 or via mail to 1000 SW Jackson St, Topeka, KS 66612

Kansas Department of Revenue
Contact at (785) 368-8222 or via mail to 915 SW Harrison St, Topeka, KS 66612-1588

Kansas Payment Center
Contact at (877) 729-6367 or via mail P.O. Box 758599, Topeka, KS 66675-859

Kansas Child Support Services
Contact at (888) 757-2445 or via mail to P.O. Box 497, Topeka, KS 66601

Small Business Administration
Contact at (800) 827-5722 for information and assistance for small businesses

Social Security Administration
Contact at (800) 772-1213 for employers to verify whether an employee's Social Security number is valid

United States Department of Labor
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

State Programs

Look for Workers with KANSASWORKS

Visit Kansas Business One Stop

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.

Note: The PEO provision does not include private employment agencies, which provide temporary workers to clients on a temporary help basis provided the private employment agencies are liable as employers for the payment of contributions on wages paid to the temporary workers. Private employment agencies are not included in the definition of a PEO as they do not take over and lease back the employees to businesses. However, if such agency also provides leased employees to a client, the employee-leasing segment of the business would be subject to the employee leasing provisions.

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 Secretary of State's Office. Please note that no PEO can be established in the State of Kansas unless they have first registered with the Kansas Secretary of State.

Once the PEO appears as a registered PEO on the Kansas Secretary of State website, you can then complete the Employer Status Report form (K-CNS 010) below for the PEO and send it to kdol.peouitax@ks.gov for processing. Your application will be processed and you will be contacted with your account information. The KDOL terms this account the "parent account."

Employer Status Report

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 kdol.peouitax@ks.gov. Once the client account(s) have been established, you will be sent their account information.