Employer Serial Number
Each Kansas employer liable for unemployment taxes is assigned a six-digit employer serial number. This number should appear on all correspondence and forms submitted by the employer to the department.
Quarterly Wage Report and Unemployment Tax Return
All liable employers are required to file an Employer's Quarterly Wage Report (K-CNS 100) for any quarter they are liable, reporting any wages paid to their workers, both permanent and temporary. Contributions are paid on the taxable portion of these wages, except for those specifically excluded (see Section III). Employers who have elected the Reimbursing Option (see Section V) reimburse the fund each quarter for any benefits paid during the quarter against their account.
If you are not required to file electronically (see Electronic Wage Reporting), the paper form may be filled out and mailed back to the Kansas Department of Labor. K-CNS 100 is due on the last day of the month following the end of each calendar quarter and must be filed even if there were no reportable wages or contributions due for the quarter. If the report is mailed, it is considered filed as of the date it is placed in the United States mail (postmark date).
The online Quarterly Wage Report and Unemployment Tax Return form is the only document which can be used. Self-developed copies are not permitted. You will be required to resubmit the information on the correct form if the self-developed copy does not follow the format. There may be penalties if an incorrect form is submitted.
Employers who become newly liable during a calendar year must file a separate Quarterly Wage Report and Unemployment Tax Return for each calendar quarter in which wages were paid.
A Quarterly Wage Report and Unemployment Tax Return is mailed to registered employers approximately 30 days in advance of the due date and is imprinted with the employer’s name, address, account number and contribution rate. This provided form or the online electronic version are the only documents which can be used. "Self-developed" copies will cause filing errors when the forms are electronically scanned by KDOL and you will be required to resubmit the information on the required form. Employers who become newly liable during a calendar year must file a separate Quarterly Wage Report and Unemployment Tax Return for each calendar quarter in which wages were paid.
Electronic Wage Reporting
The department encourages all employers to file their reports electronically. Quarterly filings and payments can be made easily and securely on our website. After you have completed the online registration form you can enter your wage data directly into a secure form. You also may upload wage data files. For more information on file uploading, see Upload Your Quarterly Wage Report. Either way, the data is sent to us in real time and your tax contribution information is automatically calculated for you.
Certain employers are required to file quarterly wage reports electronically. Kansas law (K.S.A. 44-717 (k)) requires employers with 50 or more employees, or third-party administrators with 50 or more client employees, to electronically file wage reports and contribution returns, and to make payments online. This may be done by either a file upload process or the wage data can be keyed online (see information about this process online).
Whether you file online or upload the data to KDOL is your decision. Both methods provide the necessary information and both will automatically calculate the taxes due. Once you have registered for online filing and submitted your first quarterly report over the Internet, the business data and all employee information will be available to you online for use the next quarter. If you use the file upload method, the original file remains on your system at your business or with your accountant.
If you have additional questions, please contact KDOL at (785) 296-5027.
Importance of Timeliness
It is important for the employer to file the Employer's Quarterly Wage Report and Unemployment Tax Return and pay the contribution monies due on time; otherwise the employer may:
- Receive a penalty: Failure to file on time subjects an employer to a penalty of 0.05 percent per month, or a fraction thereof, of the total wages paid in the delinquent quarter. However, in no instance will the penalty be less than $25 or greater than $200 per calendar quarter. To avoid this penalty, the employer should file this report timely even if unable to pay the contributions (taxes) due.
- Accrue interest: Failure to pay contributions by the due date subjects an employer to an interest charge of 1.0 percent per month, or a fraction thereof, until payment is received for all quarters.
- Require a cash deposit or bond: Contributing employers which are two quarters delinquent in making payments may be required to post a cash deposit or bond guaranteeing the payment of contributions. If an employer fails to make the deposit or bond, the employer's contribution rate will be increased. A surcharge of 2.0 percent must be paid in addition to the assigned rate; however, the additional surcharge will not be credited to an employer's experience rating account.
- Be charged with willful failure to pay contributions: Any officer, major stockholder or other person who has charge of affairs of an employer that is a corporation or association and who willfully fails to pay contributions, payments in lieu of contributions, penalty and interest shall be personally liable for the total amount due if not paid by the corporation or association.
- Receive a penalty for willful failure to pay: Any employer or person who willfully fails or refuses to pay contributions, reimbursing payments or benefit cost payments shall be liable for the payment of the taxes and shall be liable to pay a penalty equal to the amount of taxes evaded or not paid.
With timely contribution reports and contribution payments, employers easily avoid these measures.
Employers should immediately notify the department when selling all or part of the business or discontinuing business for any reason. All Quarterly Wage Report and Unemployment Tax Returns and taxes, including penalty and interest, are due within 15 days of selling or closing the business.
If the employer sells all or part of the business, the selling employer must supply the department with the following information concerning the transaction: buyer’s name, trade name, address, date of sale and that portion of the business sold.
If the business is discontinued, the employer must supply the department with the date of closing.
Employers can report this information on the Employer’s Account Record Change (K-CNS 0103).
Any under-reporting or over-reporting of contributions on the Quarterly Wage Report and Unemployment Tax Return must be corrected as soon as possible. Errors on past reports cannot be adjusted on the next quarterly report. To make an adjustment to a quarterly wage report, the employer must file form K-CNS 111, Adjustment to Employer's Wage Report. If you have filed your report online you may also be able to do some adjustments online.
On the K-CNS 111, the employer shows the wages and contributions originally reported, the wages and contributions which should have been reported, and the difference between the two. In the event of an underpayment of contributions, the additional amounts should be paid promptly. In the event of an overpayment of contributions, a notice of overpayment will be issued. If the employer wishes the overpaid amount refunded, the employer must request this in writing, along with IRS Form W-9; otherwise, the overpayment will be used to offset future contributions due.
Required Record Keeping
The law requires every employer to maintain certain records about each individual employed. The employer must keep the records for five years past the due date of the quarterly report for which the records apply. For example, records for the first quarter 2015 (due April 2015) must be kept until April 2020.
Employment records, as well as all other records of the employer's business, must be available for department inspection upon request. Employers may maintain records as they choose provided they include the following information for each worker:
- Name and Social Security number.
- State or states in which services were performed.
- Dates hired and terminated.
- The amount of wages paid and the period for which paid, showing separately:
- cash wages, including special payments;
- reasonable cash value or remuneration in any medium other than cash.
- Amounts paid as allowances or reimbursement for business expenses.
Audits of Employer Records
In order to ensure compliance with the taxing provisions of the law and to promote the employer's knowledge and understanding of the requirements under the law, audits are conducted periodically on employer's records. Audits are generally computer-selected at random from a pool of employer accounts. The audit will cover a minimum of one calendar year and can be expanded to include the entire five-year period allowed by regulations. The field representative completing the audit is required to inspect and verify information in all disbursement records maintained by the employer. An audit may disclose an underpayment or overpayment of taxes by an employer.
Back Pay Award
When an employer is required to pay a back pay award or settlement to a former employee, wages paid under the award or settlement are taxable and must be allocated to the week or weeks specified in the award or agreement. (Absent such specificity, the wages shall be allocated to the weeks in which they would have been paid.) If the employer withholds the amount of unemployment benefits paid to the worker, the employer must remit the withheld amount to the department. If the employer pays the entire back pay award to the worker, a benefit overpayment will be established requiring the worker to repay the department.
SIDES and SIDES E-Response
The State Information Data Exchange System (SIDES) and SIDES E-Response allow companies to electronically respond to UI benefit information requests from KDOL. This eliminates delays caused by mailing the documents. If you are a new employer who registers online, you are automatically enrolled in SIDES E-Response.
These programs are secure and free of charge. They help businesses simplify and streamline responses to UI information requests by offering the following benefits:
- Ensures accurate information exchanges
- Saves time
- Reduces administrative costs
- Minimizes UI rates
- Addresses two of the largest causes of UI overpayments – incorrect initial eligibility decisions and working while receiving UI benefits
Learn more about SIDES and SIDES E-Response on our website.
SIDES is a web service application which allows a system to system interface for responding to employer requests. This is generally intended for large or multiple state employers and does require some programming. Employers wanting to do the programming to access SIDES should contact Chris Peretto at email@example.com or (202) 744-9182.
SIDES E-Response is a web-based application for all employers. This application does require human interaction to respond to employer requests. If you are not already enrolled and wish to participate in SIDES E-Response, login to your employer account and go to "Maintain Account Information" under "Established Accounts."
Note: Your business must keep an up-to-date email address on file with KDOL at all times.