StateSide

KS · payroll profile

Kansas

Everything an out-of-state employer needs before running a Kansas payroll: what to withhold, which form the employee signs, whether reciprocity applies, and who to register with.

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Personal income tax
Graduated to 5.58%
Reciprocal agreements
None
SUI wage base 2026
$15,100
Local income taxes
Yes

Income tax withholding

Imposes wage income tax Yes
Rate structure Graduated, top marginal rate 5.58%
Withholding certificate K-4
Kansas Employee's Withholding Allowance Certificate
Accepts federal Form W-4 No
Convenience-of-the-employer rule No
Nonresident withholding threshold From the first dollar
Withholding required from the first dollar of wages for services performed in Kansas; no de minimis day or dollar safe harbor.
Local income taxes Yes
Some Kansas counties and townships levy a local intangibles tax on interest and dividend income only. It does NOT apply to wages and is NOT withheld through payroll -- for payroll purposes Kansas should be treated as having no local wage tax.

Reciprocity

States that exempt Kansas residents

A Kansas resident working in these states files that state's certificate and is taxed only by Kansas.

District of Columbia

Unemployment insurance and paid leave

Taxable wage base 2026 $15,100
2025 base was $14,000.
New employer rate 1.75%
Experience rate range 0% – 6.95%
Experience-rating method reserve ratio
Employee UI contribution No
Paid family / medical leave No

Employer registration

Tax agency
Kansas Department of Revenue
UI agency
Kansas Department of Labor

Sources

ksrevenue.gov · taxfoundation.org · taxfoundation.org · oui.doleta.gov · oui.doleta.gov · oui.doleta.gov

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This is a determination aid, not advice. StateSide encodes published state rules and applies them mechanically to the facts you enter. It does not know your entity structure, your nexus history, your equity compensation, or the dozens of exceptions that turn a clean rule into a judgement call. Every determination cites the state source it came from — verify against that source, and take anything consequential to a payroll tax professional before you act on it.