2025 YEAR END
Withholding
Withholding requirements
Must complete the K-4, Employee’s Withholding Allowance Certificate.
Supplemental rate
Employers should withhold supplemental wages at a rate of 5%.
State Unemployment Insurance (SUI)
Wage base
$14,000
Contributions
- General range for rated employers:
0.0% to 6.65%, depending on the employer’s experience rating - New Employers (Non-Construction):
Assigned a standard rate of 1.75% in 2025 - New Construction Employers:
Assigned a rate of 5.55% in 2025
More information
- Employers must file quarterly wage reports and unemployment tax returns electronically if they have 25 or more employees
- KDOL provides templates and formatting guidelines for submitting wage data via file upload.
Labor
Minimum wage
$7.25
Termination Pay
Employers must pay all earned wages to employees who are terminated or who resign by the next regular payday
More information
- Deductions from final paychecks are only allowed if:
- Required by law (e.g., taxes, garnishments)
- Authorized in writing by the employee
- Penalties for late payment: Employers may owe up to 1% per day of unpaid wages (up to 100%) if they willfully fail to pay on time
New Hire Filing
Reporting deadline
Within 20 days of new hire, rehire, or employee returning to work.
Reporting online
Reporting by mail
New Hire Directory
P.O. Box 3510
Topeka, KS 66601-3510
New hire reporting form
Form W-4
Child Support
More information
The Kansas Payment Center
P.O. Box 758599
Topeka, KS 66675-8599
Be sure to include:
- Your full name
- Court order number (with county identifier)
- Social Security Number or KPC PIN
Other
New employer registration
Local taxes
N/A
Reciprocal states
N/A
Disability insurance
N/A
Helpful links
Last Updated
09/18/2025
States
The information provided here should not be considered legal or accounting advice nor should it substitute for legal, accounting, and other professional advice. If you require legal or accounting advice, you should always consult your licensed attorney, accountant, or other professional to discuss the facts of your particular situation.
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