A Guide to the Kansas Employment Security Law

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Table of Contents

Unemployment Insurance History
Section I Employer Liability
Which Employing Units Are Liable?
Period of Liability
Section II Federal Unemployment Tax Act (FUTA)
Liability Requirements
Section III Covered and Excluded Employment
Covered Employment
State of Jurisdiction
Excluded Employment
Misclassified Worker
Section IV Wages
Wages Defined
Wage Exclusions
Section V Methods of Financing Unemployment Compensation Programs
Contributing Method
Reimbursing Method
Rated Government Method
Section VI Contribution Rates (Applicable to Contributing Employers Only)
Newly-Liable Employer Contribution Rates
Experience Rated Employer Contribution Rates
Negative Account Balance Employers
Recaptured Employers
Notification of Charges
Notification of Rates
Voluntary Payments
Transfer of Employer’s Experience Account
Section VII Obligations of Liable Employers
Employer Serial Number
Quarterly Wage Report and Unemployment Tax Return
Electronic Wage Reporting
Importance of Timeliness
Final Reports
Under-Reporting/Over-Reporting Contributions
Required Record Keeping
Audits of Employer Records
Back Pay Award
SIDES and SIDES E-Response
Section VIII Employee Leasing Provision
Section IX Disputing a Liability Determination
Section X Claims and Benefits
Unemployment Terminology
Qualifying for Unemployment Insurance
Filing a Claim
Employer Notices
Disqualification for Unemployment Insurance Benefits
Layoff Reporting
Shared Work Unemployment Insurance Program
Section XI Disputing a Claim for Benefits
Right to Appeal
Appeal to the Board of Review
Release of Information
Appeal to the District Court
Issue Preclusion
Section XII Other Employer Requirements
Kansas New Hire Directory Reporting
Kansas Minimum Wage
Required Posters
Workers Compensation
Workplace Safety
Section XIII Definition of Terms
Section XIV Selected Reports and Publications
Status Report, K-CNS 010
Employer Account Record Change, K-CNS 103
Employer Representation Authorization, K-CNS 032
Quarterly Wage Report and Unemployment Tax Return, K-CNS 100
Continuation Sheet (Schedule A), K-CNS 101
Adjustment to Employer’s Wage Report, K-CNS 111
Notice of Benefit Charges, K-CNS 403
Experience Rating Notice, K-CNS 404
Employer Notice, K-BEN 44/45
Reimbursing Employer Notice, K-BEN 46
Reasonable Assurance Statement, K-BEN 3211
Reconsidered Base Period Employer Notice, K-BEN 452
Non monetary Determination, K-BEN 4211
Request for Disclosure of Tax/Benefit Information, K-RM 002
Employment Security Law Build an Electronic File for ACH Credit Payments How to File Unemployment Taxes Online: A guide for accountants filing for clients, K-CNS-P 104
Section XV Directory of Unemployment Tax Contributions Offices
Section XVI Unemployment Insurance Contact Center / Online Employer Resources