Kansas payroll taxes
Every tax withheld from a Kansas paycheck or paid by the employer in 2026, with rates and wage limits.
Last verified November 2, 2026. Sources: oui.doleta.gov, taxfoundation.org, oregon.gov.
| Tax | Employee pays | Employer pays | Wage limit |
|---|---|---|---|
| Social Security | 6.2% | 6.2% | $184,500 |
| Medicare | 1.45%* | 1.45% | No limit |
| FUTA | — | 0.6% | $7,000 |
| Kansas SUTA | — | 1.75% (new) | $15,100 |
| Kansas income tax | 5.2%–5.58% | — | — |
*Plus 0.9% Additional Medicare Tax withheld on wages over $200,000. FUTA rate shown is net of the state credit.
State unemployment insurance
Kansas charges new employers 1.75% on the first $15,100 each employee earns in a year. After a few years, the rate is based on the employer's layoff history and ranges from 0% to 6.95%. Non-construction new employer rate. Construction new employers pay more.
Register and file with the Kansas unemployment tax agency.
Income tax withholding
Kansas has a graduated income tax with 2 brackets, from 5.2% up to 5.58% on taxable income over $23,000 for single filers.
Frequently asked questions
- What payroll taxes do employers pay in Kansas?
- Social Security, Medicare, federal unemployment (FUTA) and Kansas unemployment insurance (SUTA).
- What is the Kansas SUTA wage base for 2026?
- $15,100 per employee.
- Does Kansas require state income tax withholding?
- Yes. Employers withhold Kansas income tax based on the employee's state withholding certificate or federal W-4.