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Employer / Payroll

Unemployment Insurance Rates

Every attempt has been made to provide current, accurate, and consistent data in this database. There may be some differences due to sources, methodologies, or timing of data-assembly.

Kansas Shared Work Unemployment Insurance

The shared work unemployment insurance program is designed to help both employers and employees by:

  • Allowing an employer to divide the workday among a group of affected employees in lieu of a layoff
  • Allowing employees to receive a portion of their unemployment benefits while working reduced hours

 Unemployment Insurance

  • Taxable Base: $12,000
  • Rate: 2.7% (Construction industry begins with 6% tax rate)
  • New Employer Rate: 4.0%
  • Maximum Weekly Benefit: $474

Kansas does not have a fixed rate schedule—positive balance employers’ rates are adjusted annually based on the ratio of the size of the fund balance to total payroll. For 2015, positive balance employers pay between 0.07% and 5.4%. Negative balance employers pay between 5.5% and 7.4%. Unemployment insurance rates are applied to the first $12,000 in wages paid annually to each employee.

In Kansas, the normal entry rate set for a new employer is contingent upon the type of business involved. Businesses in the construction industry begin with a 6% tax rate; all other business entities will have a 4% rate.

In 2015, the employer tax rate maximum weekly benefit for new claims filed is $474 for up to 26 weeks. The minimum weekly benefit amount is $118. Employees dismissed without misconduct are eligible to receive benefits after a one?week waiting period. An employee who voluntarily quits without good cause attributable to the work or to the employer or an employee who was discharged for misconduct connected with the work may be disqualified from receiving benefits. Employees discharged for misconduct are disqualified from receiving benefits from the date the discharge occurred, until they return to work and earn three times the weekly benefit amount of their claim.