Getting your payroll set up is a crucial part of running a successful child care business in Kansas. This guide will walk you through all the key steps and considerations to take, from setting up your business registration to your tax rates.

Before diving into the specifics of each requirement, remember, setting up payroll is not a one-time task. It's an ongoing process that includes managing employee information, tracking hours worked, calculating wages and deductions, and distributing paychecks. Now, let's take a closer look at each of these requirements.

To get set up with payroll in Kansas, you must provide the following:

• Kansas Employer Serial Number

• Kansas UI Account Number

• Kansas Withholding Account Number

• Kansas Unemployment Tax Rate

• Kansas Withholding Electronic Funds Transfer Debit PIN

• Kansas Department of Revenue Power of Attorney

• Kansas Department of Labor Employer Representative Authorization

Who needs to pay payroll taxes?

All employers that begin business operations in Kansas must file Form K-CNS 010, Status Report, with the Department of Revenue within the first 15 days of their first employee’s start date.

Kansas Employer Serial Number

Your Kansas Employer Serial Number is a six- or seven-digit number formatted as either XXXXXX or XXXXXXX.

How to find your Kansas Employer Serial Number

You can find your Kansas Employer Serial Number in two ways:

• Checking Form K-CNS 100, the Quarterly Wage and Unemployment Tax Return

• Calling the Kansas Department of Labor at 800-292-6333

Don’t Have a Kansas Employer Serial Number?

You can get a Kansas Employer Serial Number by registering online as a new business. You will receive your Kansas Employer Serial Number within two days of completing registration.

Kansas UI Account Number

Your Kansas UI Account is a six-digit number formatted as XXXXXX.

How to Find your Kansas UI Account Number

You can locate your Kansas UI Account Number in two ways:

• On any previous Form K-CNS 100, the Quarterly Wage and Unemployment Tax Return, or any other prior notices you have received from the Department of Labor.

• Calling the Kansas Department of Labor at 800-292-6333

Don’t Have a Kansas UI Account Number?

You can get a Kansas UI Account Number by registering online as a new business. You will receive your Kansas UI Account Number immediately upon completing registration.

Kansas Withholding Account Number

Your Kansas Withholding Account Number is formatted as “036” + your Federal EIN + “F01”, e.g. 036-XXXXXXXXX-F01.

How to Find your Withholding Account Number

Your Kansas Withholding Account Number can be found in two ways:

• On Form KW-5, the Withholding Tax Deposit Report, or any prior notices you’ve received from the Department of Revenue

• Contacting the Kansas Department of Revenue at 785-368-8222.

Don’t Have a Kansas Withholding Account Number?

You can get a Kansas Withholding Account Number by registering online with the Kansas Department of Revenue as a new business. Upon completion, you will receive your Kansas Withholding Account Number.

Kansas Unemployment (SUTA) Tax Rate

What is it?

This is a tax paid by the employer. The Unemployment Tax supports Kansas’ unemployment benefits program, which provides financial assistance to workers who have become unemployed through no fault of their own.

New employers receive a rate of 2.70%, while more experienced employers receive a rate ranging from 0.16-6.00% (for 2024). For experienced employers, your Unemployment Tax Rate will depend on the wage limit.

How do I find my Kansas Unemployment Tax Rate?

You can find your Kansas Unemployment Tax Rate in two ways:

• On the Experience Rating Notice K-CNS 404 sent by the Department of Labor.

• Contacting the Department of Labor at 800-292-6333

Kansas Withholding Electronic Funds Transfer Debit PIN

What is it?

The Electronic Funds Transfer is a payment method involving the electronic transfer of money owed to the Department of Revenue. These funds can be made either through the Federal Reserve System or by other means that have been approved by the State Treasurer, ensuring the availability of these funds to Kansas on the payment date.

How do I find my Kansas Withholding Electronic Funds Transfer Debit PIN?

Your Kansas Withholding Electronic Funds Transfer Debit PIN is a three-digit number assigned to you by the Department of Revenue.

If you do not know or have lost your PIN, contact the Electronic Services Staff at 785-296-6993.

Kansas Department of Revenue Power of Attorney

For child care businesses delegating their payroll processing to a payroll software like Playground Payroll, you need to fill out a Kansas Department of Revenue Power of Attorney (Form DO-10), which is written authorization for an individual or other entity to act on your business’s behalf with the Department of Revenue.

Playground Payroll users can fill out Form DO-10 during setup after filling out tax information. You can also complete Form DO-10 and submit it digitally, by mail, or by fax.

Kansas Department of Labor Employer Representative Authorization (Form K-CNS 032)

The Kansas Department of Labor Employer Representative Authorization (Form K-CNS 302) enables payroll processors like Playground Payroll to file reports such as the Employer’s Quarterly Wage Report and Unemployment Tax Return (K-CNS 100) on behalf of a business.

This form must be sent to the Department of Labor by fax at 785-291-3425 or by mail to:

Kansas Department of Labor UI Tax Contributions

401 SW Topeka Blvd.

Topeka, KS

66603-3182

Further Reading

https://www.ksrevenue.gov/kw100.html

https://www.dol.ks.gov/employers/employer-services/unemployment-tax

https://www.ksrevenue.gov/eserveft.html

https://www.ksrevenue.gov/pdf/do10.pdf

https://www.dol.ks.gov/home/showpublisheddocument/12/638363146910370000