★ Kansas2026 Compliance Year
Kansas Payroll Compliance
Every rate, wage base, and threshold Kansas employers need for 2026 — sourced from the Dept. of Revenue and Dept. of Labor — including membership in the exclusive two-bracket income tax club.
Last reviewed: July 2026 · Sources: ksrevenue.gov, dol.ks.gov
Min Wage
$7.25
federal floor
Income Tax
2 brackets
one of only 5 states
Local Tax
None
no city/county tax
SUI Base
Confirm via KDOL
not independently verified
Paid Leave
None
no state program
Minimum Wage & Hours
Kansas’s minimum wage matches the federal floor of $7.25/hour with no state-level increase enacted. No Kansas city or county sets its own minimum wage.
| Item | 2026 Value | Notes |
|---|---|---|
| State minimum wage | $7.25/hr | Matches the federal FLSA floor |
| Overtime rule | 40 hrs/week | Federal FLSA; no separate state daily overtime rule |
| Local wage ordinances | None | No Kansas city or county sets its own minimum wage |
2026 minimum wage — Plains states comparison
Kansas matches most of its immediate neighbors
Missouri is the only directly bordering state with a minimum wage meaningfully above the federal floor.
Missouri
$13.75
Colorado (statewide)
$15.16
Kansas
$7.25
Nebraska / Oklahoma
$7.25 – $15.00
Bars scaled to Colorado's $15.16. Kansas is highlighted in deep blue as the subject state.
State Income Tax Withholding
Kansas is one of just five states nationwide — alongside Arkansas, Massachusetts, Montana, and North Dakota — running a genuine two-bracket income tax system, following a 2024 tax reform package that collapsed a previous three-bracket structure.
| Item | 2026 Value | Notes |
|---|---|---|
| Bracket structure | 2 brackets | Collapsed from 3 brackets under 2024 tax reform |
| Required certificate | Form K-4 | Kansas-specific withholding allowance certificate |
| Local income tax | None | No Kansas city or county imposes one |
The two-bracket club
Kansas is 1 of just 5 states nationwide
Kansas joined this exclusive group after 2024 tax reform collapsed its prior three-bracket structure.
Kansas
2 brackets
Arkansas / Montana / North Dakota
2 brackets
Massachusetts
2 brackets
Missouri (comparison)
8 brackets
Per the Tax Foundation's 2026 State Income Tax survey. Kansas is highlighted in deep blue as the subject state.
Unemployment Insurance (SUI)
Kansas SUI is administered by the Kansas Dept. of Labor. Confirm the exact current-year wage base and rate range directly with the department.
| Item | Value | Notes |
|---|---|---|
| Administering agency | Kansas Dept. of Labor | Quarterly filing, standard schedule |
| Estimated relative burden | Below average | One published multi-state comparison placed Kansas's UI cost around 0.29% of total wages |
2026 top income tax rate — regional comparison
Kansas sits mid-range among Plains states
Kansas's top rate falls between neighboring Nebraska and Oklahoma.
Nebraska (est.)
~5.8%
Kansas (top bracket)
~5.4%
Oklahoma
4.5%
Colorado (flat)
4.40%
Bars scaled to Nebraska's estimated ~5.8%. Kansas is highlighted in deep blue as the subject state.
Official Kansas .gov Resources
About this guide: Independent editorial analysis for payroll professionals from publicly available Kansas state government publications. Rates change; verify at official .gov sources. This is not legal or tax advice. Last reviewed July 2026.