State of Kansas Employer Requirements
The Kansas Employment Security law was enacted to prevent economic insecurity — and the related dangers to the health and welfare of the citizens of the State of Kansas — brought about by involuntary unemployment. See K.S.A. 44-702.
This is accomplished in large part by the compulsory setting aside of financial reserves to be used for the benefit of persons unemployed. The reserves distributed as benefits are funded entirely by contributions assessed against Kansas employers. Further, these funds are maintained in the Kansas Employment Security Trust Fund in accordance with applicable state and federal law.
All employers doing business in Kansas are subject to the provisions of the employment security law, but not all employers are subject to the taxing provisions of the law. Further, only those employees that work for a liable employer are potentially able to receive unemployment benefits.
Every employing unit that begins business operations in Kansas is required to file form K-CNS 010, Status Report, within 15 days of hiring its first employee. Upon receipt of the completed form, a determination of employer liability will be made by the agency and the employer notified.
You are automatically liable for coverage if:
• You acquire all, or substantially all, of the employing enterprises, organizations, trade or business, or substantially all of the assets of another employer subject to the Employment Security Act.
• You acquire less than 100 percent of an employer’s annual payroll when the partial successor employing unit is controlled substantially by the same interests as the predecessor employer and intends to continue the acquired portion as an ongoing business.
• You are liable to the federal government for Federal Unemployment Tax (FUTA).
• You are a state or local governmental organization or an instrument of a state or local government or an Indian tribe.
You will establish liability for coverage if:
• Your employment is in a business other than agricultural, domestic or certain qualifying nonprofit organizations, and you have one or more employees who work for any portion of a day in 20 different weeks in a calendar year; or if your gross payroll for any calendar quarter is $1,500 or more; or if you elect to have an account established at initial registration.
• Your employment is agricultural, and you employ 10 or more workers in any portion of 20 different weeks in a calendar year, or have a payroll of $20,000 or more cash wages in any one calendar quarter.
• Your employment is domestic service performed in a private home, local college club, fraternity or sorority, and you have a quarterly payroll of $1,000 or more cash wages in any one calendar year.
• You qualify as a nonprofit organization for unemployment insurance purposes – you must have been issued a 501(c)(3) exemption letter by the Internal Revenue Service and employ four or more workers in any portion of 20 different weeks in a calendar year.
• Your employment follows a period of less than three years’ inactivity in which your previously established unemployment insurance account was never officially terminated.
• You are not otherwise subject to the taxing provisions of the law and you voluntarily elect to become a covered employer for a period of not less than two calendar years.
Upon receipt of the completed form, a determination of employer liability will be made and the employer will be notified. KDOL provides the Employers Handbook which more fully explains the process and procedures. It is available online at http://www.dol.ks.gov/UI/empen01_DBR.aspx where you can click on each section individually or view the PDF version.
For questions regarding Employee or Independent Contractors, please contact the Kansas Department of Labor.
Kansas Employment Security Law
All liable Kansas employers are required to file a Quarterly Wage Report (form K-CNS 100). Employers with less than 50 employees will be mailed a blank form approximately 30 days before the due date. Reports are due at the end of the month following the end of the quarter. Employers that are not eligible to file on paper can file through various online methods. Any employer who becomes liable during a calendar year must file a separate Quarterly Wage Report for each quarter in which wages were paid.
For additional information contact:
Kansas Department of LaborDivision of Employment Security
PO Box 400
Topeka, Kan. 66601-0400
Phone: (785) 296-5000
Workers Compensation is a private insurance plan where the benefits are not paid by the State of Kansas, but paid by the employer through an insurance provider, approved pool or a self-insured plan. Self-insurance can only be allowed where there is application to the Division of Workers Compensation and approval made by the Director. Normally, a fairly large financial reserve and excess insurance is required. For questions about being self-insured, call the Kansas Division of Workers Compensation, (785) 296-3606. For other workers compensation coverage, the employer should contact an insurance agent to obtain this insurance. Any difficulty an employer has in obtaining insurance should be referred to the Kansas Insurance Department, 420 S.W. 9th Street, Topeka, KS 66612-1678, telephone (800) 432-2484 (in state only) or (785) 296-3071. The Insurance Department staff can answer questions in regard to rates and group-funded insurance pools. The Kansas Division of Workers Compensation has no jurisdiction in regard to setting premium rates.
The Division of Workers Compensation Ombudsman Section provides technical services with the most current information in complying with Kansas Workers Compensation laws, rules and regulations. The Division of Workers Compensation Ombudsman Section can be contacted by phone at either (785) 296-4000 or (800) 332-0353.
For additional information contact:
Kansas Workers CompensationKansas Department of Labor
Kansas Division of Workers Compensation
401 SW Topeka Blvd.
Topeka, Kan. 66603
Phone: (785) 296-4000
Toll Free: (800) 332-0353
Fax: (785) 296-0025
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