The Kansas Department of Labor provides a comprehensive guide on determining if your business may be liable for unemployment tax.
This guide outlines the conditions under which you are required to report wages paid and pay contributions taxes for unemployment insurance purposes.
Regular Employers
If you are a regular employer, you meet liability once you have paid wages of $100 or more in a calendar quarter or employed one or more individuals performing services in twenty different weeks in a calendar year.
Agricultural Employers
For agricultural employers, liability for Kansas unemployment tax is met if you have paid wages of $20,000 or more in a calendar quarter or employed 10 or more individuals for some portion of a day in 20 different weeks in a calendar year.
Domestic or Household Employers
If you are a domestic or household employer, you meet liability if you have paid wages of $1,000 or more in a calendar quarter.
Employing Unit Described in Section 501(c)(3) of the Internal Revenue Code
If you are an employing unit described in section 501(c)(3) of the Internal Revenue Code, you would meet liability if you have four or more workers for any portion of a day in 20 different weeks in a calendar year.
An employer may also voluntarily elect coverage to become liable for unemployment tax for their employees.
Becoming Liable in Kansas
If you are an employer who has already been subject to the Federal Unemployment Tax Act (FUTA) and have employment in Kansas, you automatically become liable in Kansas.
Setting Up Your Kansas Unemployment Tax Account
Once you determine your liability for Kansas unemployment tax, you will need to file the KCNS-01 Employer Status Report application to set up your unemployment tax account. This application will provide you with an account number and PIN number, which you will need to file quarterly wage reports and unemployment tax returns.
To access the KCNS-01 Employer Status Report application, visit the Kansas Department of Labor website and select “Apply for an Unemployment Insurance Tax Account”. You will need to provide your business’s information, such as addresses, phone numbers, federal ID number, ownership information, and first wages paid date.
The online application will guide you through a series of questions to obtain the correct information for setting up your unemployment tax account. Once you have entered all the information, you will receive your six-digit Kansas unemployment tax account or serial number, personal identification number (PIN), and rate assigned to your business.
We hope this information helps you. If you have any further questions, please visit the Kansas Department of Labor website and review the frequently asked questions section. Thank you for your attention, and remember that we are here to assist you throughout this process.