Sources checked:
Quick answer. Kansas: $15,100 SUTA wage base (2026); 1.75% new employer rate; new hires reported in 20 days; $7.25 minimum wage; final pay by the next payday if fired. 10 of 19 checklist items are confirmed on official pages; 9 are marked not confirmed, with the page to check.
Kansas 2027 employer checklist
1. Register for unemployment tax and withholdingBefore the first payroll.
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Not confirmedOpen a state unemployment tax account
Not confirmed — check Kansas Department of Labor: Employer Services.
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Not confirmedTaxable wage base for 2027
Not confirmed — check Kansas Department of Labor: Employer Services.
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ConfirmedTaxable wage base for 2026 (the latest published)
$15,100 per employee in 2026.
KDOL: $15,100 for 2026 ($14,000 in 2025).
Source: Kansas Department of Labor: Employer Services, checked November 2026 · More: Unemployment tax wage bases by state
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ConfirmedNew employer tax rate
1.75% for a new employer.
KDOL: 1.75% for 2026.
- New construction employers: 5.55%: KDOL: 5.55% for 2026.
Source: Kansas Department of Labor: Employer Services, checked November 2026 · More: Unemployment tax wage bases by state
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Not confirmedQuarterly wage reports and payments
Not confirmed — check Kansas Department of Labor: Employer Services.
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Not confirmedState income tax withholding
The state has an income tax (confirmed); the employee withholding certificate is not confirmed in our files. Not confirmed — check Kansas DOR: Withholding Tax Guide, KW-100 (Rev. 10-24).
2. Report new hires and check work eligibilityFor every hire, rehire and, where the state says so, contractor.
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ConfirmedReport each new hire to the state
Within 20 days of the hire.
- Who: New employees, including teachers, substitutes and seasonal workers, and employees returning after a layoff, furlough, separation, unpaid leave or termination of 60 days or more.
- How: online. The Kansas Department of Labor page offers online reporting and other options.
Source: Kansas Department of Labor: New Hire Directory, checked November 2026 · More: First hire checklist for Kansas
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Not confirmedE-Verify for private employers
Not confirmed — check HB 2066 (2025-2026 session), Kansas Legislature.
3. Set pay at the minimum wage: January 1 and mid-yearCheck every hourly and tipped rate against the floor.
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ConfirmedMinimum wage now (2026)
$7.25 an hour.
$7.25; the state law excludes FLSA-covered jobs (US DOL).
Source: U.S. Department of Labor: State Minimum Wage Laws (updated November 5, 2026), checked November 2026 · More: Minimum wage by state 2027
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ConfirmedMinimum wage change in 2027
$7.25 an hour; no scheduled change in our data.
US DOL's state table (updated November 5, 2026) shows no scheduled change.
Source: U.S. Department of Labor: State Minimum Wage Laws (updated November 5, 2026), checked November 2026 · More: Minimum wage by state 2027
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ConfirmedTipped employees
Cash wage of at least $2.13 an hour in 2027, with tips making up the rest.
Federal rule: a cash wage of at least $2.13 with tips making up the rest of $7.25 (US DOL tipped table).
Source: U.S. Department of Labor: Minimum Wages for Tipped Employees (revised July 1, 2026), checked November 2026 · More: Minimum wage by state 2027
4. Paid sick leaveAccrual, limits and notice.
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Not confirmedPaid sick leave
Not confirmed — check K.S.A. 12-16,130 (Kansas Office of Revisor of Statutes).
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ConfirmedCity or county sick leave rules
K.S.A. 12-16,130
Source: K.S.A. 12-16,130 (Kansas Office of Revisor of Statutes), checked November 2026 · More: Paid sick leave laws by state
5. Meal and rest breaksAdults and workers under 18.
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Not confirmedMeal breaks for adults
Not confirmed — check Kansas Department of Labor: Workplace laws and requirements.
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Not confirmedRest breaks for adults
Not confirmed — check Kansas Department of Labor: Workplace laws and requirements.
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Not confirmedBreaks for workers under 18
Not confirmed — check Kansas Department of Labor: Workplace laws and requirements.
6. Workers' compensationCoverage, posters and proof.
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ConfirmedWorkers' compensation insurance
Non-agricultural businesses with more than $20,000 in gross annual payroll in a calendar year. The trigger is payroll, not headcount.
an employer in a non-agricultural business, with more than $20,000 in gross annual payroll in a calendar year
- Owners and officers: Partners, sole proprietors and LLC members can elect to cover themselves; partners aren't otherwise covered because they're the employer. Corporate employees owning 10% or more of the stock can elect out.
- Poster: Post written notice K-WC 40-A telling employees what to do if they're injured, and give injured employees form K-WC 27-A (Spanish K-WC 270-A).
- Check a policy: The division points to the Coverage Verification Service (CVS) search site.
Source: Workers Compensation Division (Kansas Department of Labor), checked November 2026 · More: Workers' comp requirements by state
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ConfirmedIf there's no coverage
Going without required coverage may lead to fines and even closure of the business; no amounts are given.
Source: Workers Compensation Division (Kansas Department of Labor), checked November 2026 · More: Workers' comp requirements by state
7. Final payWhen someone leaves.
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ConfirmedFinal pay when you let someone go
Not later than the next regular payday on which the employee would otherwise have been paid.
not later than the next regular payday
Source: K.S.A. 44-315: Separation prior to payday; damages for willful non-payment, checked November 2026 · More: Final paycheck laws by state
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ConfirmedFinal pay when an employee quits
Not later than the next regular payday on which the employee would otherwise have been paid.
not later than the next regular payday
- If it's late: If the employer willfully fails to pay, a penalty of 1% of the unpaid wages for each day after the eighth day past the deadline (Sundays and holidays excluded), up to 100% of the unpaid wages.
Source: K.S.A. 44-315: Separation prior to payday; damages for willful non-payment, checked November 2026 · More: Final paycheck laws by state
8. Year-end W-2 and 1099 filingState copies, due in early 2027 for 2026 pay.
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ConfirmedState copies of W-2s and 1099s
When an information return in the 1099 series is filed with the IRS, a copy must also be filed with the Department of Revenue by January 31. The guide doesn't add a Kansas-residency or withholding condition, and doesn't name 1099-NEC separately.
- W-2s: January 31 (KW-3E)
- 1099s: January 31
- Annual reconciliation: KW-3 Annual Withholding Tax Return, due January 31.
- Electronic filing: W-2s must be filed electronically when there are more than 50; for 1099s the threshold is more than 50 records per type of information return. The KW-3 must always be filed electronically.
Source: Kansas DOR: Withholding Tax Guide, KW-100 (Rev. 10-24), checked November 2026 · More: 1099 and W-2 deadline finder
Key dates for 2027
Only the dates our files state. A date on a weekend or holiday is flagged, not moved, unless the agency's page says it moves.
| Date | What | Source |
|---|---|---|
| Sunday, January 31, 2027 | Copies of 1099s filed with the IRS (unless filed through CF/SF without Kansas withholding) Sunday, January 31, 2027 is a Sunday. The agency's page we opened doesn't say whether it moves to the next business day; file by the Friday before to be safe, or ask the agency. | |
| Sunday, January 31, 2027 | KW-3 with W-2s and 1099s (Kansas withholding) Sunday, January 31, 2027 is a Sunday. The agency's page we opened doesn't say whether it moves to the next business day; file by the Friday before to be safe, or ask the agency. | |
| Monday, February 1, 2027 | Form W-2 Copy A (with W-3) to SSA, and employee copies (federal) | |
| Monday, February 1, 2027 | Form 1099-MISC copies to payees (federal) | |
| Monday, February 1, 2027 | Form 1099-NEC to the IRS and to each payee (federal) | |
| Monday, March 1, 2027 | Form 1099-MISC to the IRS on paper (federal) | |
| Wednesday, March 31, 2027 | Form 1099-MISC to the IRS electronically (federal) |
Still to confirm
- Open a state unemployment tax account: check Kansas Department of Labor: Employer Services
- Taxable wage base for 2027: check Kansas Department of Labor: Employer Services
- Quarterly wage reports and payments: check Kansas Department of Labor: Employer Services
- State income tax withholding: check Kansas DOR: Withholding Tax Guide, KW-100 (Rev. 10-24)
- E-Verify for private employers: check HB 2066 (2025-2026 session), Kansas Legislature
- Paid sick leave: check K.S.A. 12-16,130 (Kansas Office of Revisor of Statutes)
- Meal breaks for adults: check Kansas Department of Labor: Workplace laws and requirements
- Rest breaks for adults: check Kansas Department of Labor: Workplace laws and requirements
- Breaks for workers under 18: check Kansas Department of Labor: Workplace laws and requirements
Kansas kit
Kansas Employer Compliance Kit 2027
This checklist as a printable document with every source link and check date, a 2027 deadline calendar, a start-here guide, and an Excel workbook with a deadline tracker and new-hire and pay-change checklists, all built from the same data as this page.
Get the kit, $19 Or the 2027 Employer Compliance Bundle (7 Kits), $59
General information, not legal, tax or payroll advice. We are not lawyers, and MCC Solutions is not a law firm or a payroll service. Nothing here guarantees compliance. Rules change, cities and counties can add their own, and the agency's own page has the final word.
Common questions
What is the Kansas unemployment tax wage base for 2027?
Not confirmed in our data files. Check Kansas Department of Labor: Employer Services (https://www.dol.ks.gov/employers/employer-services). The latest published base is $15,100 per employee in 2026.
How soon must a Kansas employer report a new hire?
Within 20 days of the hire.
What is the Kansas minimum wage in 2027?
$7.25 an hour; no scheduled change in our data. US DOL's state table (updated November 5, 2026) shows no scheduled change.
Does Kansas require paid sick leave?
Not confirmed in our data files. Check K.S.A. 12-16,130 (Kansas Office of Revisor of Statutes) (https://ksrevisor.gov/statutes/chapters/ch12/012_016_0130.html).
When is a final paycheck due in Kansas?
If the employer ends the job: Not later than the next regular payday on which the employee would otherwise have been paid. If the employee quits: Not later than the next regular payday on which the employee would otherwise have been paid.
Does Kansas require state W-2 or 1099 filing?
When an information return in the 1099 series is filed with the IRS, a copy must also be filed with the Department of Revenue by January 31. The guide doesn't add a Kansas-residency or withholding condition, and doesn't name 1099-NEC separately. W-2s: January 31 (KW-3E) 1099s: January 31
Do Kansas employers need workers' comp?
Non-agricultural businesses with more than $20,000 in gross annual payroll in a calendar year. The trigger is payroll, not headcount.
Related: Employer compliance by state · 2027 changes for employers