Reading a Kansas pay stub, line by line
A Kansas pay stub has exactly one state line — income tax. There is no employee unemployment, disability, or paid-leave deduction, and no Kansas city or county is allowed to tax your wages. Here is what each line means in 2026:
KS State Income Tax ("KS State Tax", "KS SIT", "KS W/H"). Kansas has two brackets: 5.2% on the first $23,000 of taxable income and 5.58% above it for single filers (the 5.2% band runs to $46,000 for joint filers). SB 1 of 2024 collapsed the old three-bracket schedule into these two rates "for tax year 2024, and all tax years thereafter," and they are not inflation-indexed. Before the brackets apply you get a $3,605 standard deduction (single) and a $9,160 personal exemption, plus $2,320 per dependent — so your first $12,765 of wages is Kansas-tax-free. Your employer withholds from Form K-4: each allowance you claim knocks $9,160 a year off the wages run through the tables ($352.31 per biweekly check), and the tables themselves already build in the $3,605 deduction. No K-4 on file means withholding at the single rate with zero allowances.
KS Supplemental (only on a separate bonus check). If a bonus, commission, or severance is paid on its own check and federal tax is taken at the flat rate, Kansas is withheld at a flat 5% of the gross payment — lower than either regular bracket. A bonus combined with regular wages is simply run through the normal tables.
What you will NOT see: a city or county income tax (Kansas local governments cannot levy one — Wichita, Overland Park, Kansas City KS, Olathe, and Topeka are all 0%); an employee SUI/SUTA line (Kansas unemployment insurance under K.S.A. 44-710 is funded entirely by employer contributions); SDI or TDI (no state disability program); a paid family and medical leave premium (no state PFML program); or any workforce, transit, or head tax. If you live in Kansas but work in Kansas City, Missouri, that city's 1% earnings tax is a Missouri line, and Kansas gives you a credit for it on your K-40.
Plus the federal lines on every US stub: federal income tax, Social Security (6.2% up to $184,500 in 2026, a maximum of $11,439), and Medicare (1.45%, plus 0.9% on wages over $200,000).
Kansas paycheck facts — 2026
| Item | 2026 value |
|---|---|
| State income tax | 5.2% to $23,000 of taxable income, 5.58% above (single); two brackets since SB 1 of 2024, not indexed |
| 2026 rate status | Unchanged — the SB 269 revenue trigger did not fire (KDOR Notice 25-06: FY2025 collections $88.5M short of the base) |
| Standard deduction & exemption | $3,605 standard deduction · $9,160 personal exemption · $2,320 per dependent · first $12,765 of wages untaxed |
| Withholding | Form K-4; one allowance = $9,160/yr; tables land on the statutory tax to the dollar for a single filer — no over-withholding |
| Local income tax | None — Kansas cities and counties cannot impose an income or earnings tax; 0% in Wichita, Overland Park, Kansas City KS, Olathe, Topeka |
| Employee-paid SUI / SDI / PFML | None — unemployment insurance is employer-only; no state disability or paid-leave program |
| Minimum wage | $7.25 (unchanged since Jan 1, 2010; equals federal) · tipped cash wage $2.13 · no city or county rate above it |
| Pay frequency | At least once a calendar month, on paydays set in advance; payday no more than 15 days after the period ends (K.S.A. 44-314) |
| Pay stub required? | Only on request — an itemized statement of deductions each pay period once you ask (K.S.A. 44-320(d)) |
| Final paycheck | Next regular payday whether you quit or were fired (K.S.A. 44-315); willful delay costs the employer 1% per day, up to 100% of the wages |
What you actually take home in Kansas (2026 estimates)
Estimated for a single filer taking the standard deduction, including federal income tax, Social Security, Medicare, and Kansas state income tax (the statutory 5.2%/5.58% brackets after the $3,605 standard deduction and $9,160 personal exemption). There is no local tax and no employee-paid state program to subtract:
| Gross pay | Est. net per year | Net biweekly | Net monthly | Effective tax |
|---|---|---|---|---|
| $40,000 | $32,888 | $1,265 | $2,741 | 17.8% |
| $60,000 | $47,842 | $1,840 | $3,987 | 20.3% |
| $75,000 | $58,207 | $2,239 | $4,851 | 22.4% |
| $100,000 | $74,400 | $2,862 | $6,200 | 25.6% |
| Minimum wage, full-time ($7.25/hr) | $13,806 | $531 | $1,151 | 8.4% |
| Kansas median wage, full-time ($23.08/hr) | $38,874 | $1,495 | $3,239 | 19.0% |
Where the money goes at $60,000: Kansas taxable income is $47,235 ($60,000 minus $3,605 minus $9,160); the tax is $1,196 on the first $23,000 plus 5.58% on the remaining $24,235 — $2,548, or 4.25% of gross. Federal income tax and FICA take another $9,610. Because the K-4 tables reproduce the statutory formula exactly, a single filer with one allowance and only wage income withholds the same $2,548 across the year — nothing to chase back at filing.
Dependents change the number: every dependent on your K-4 is another $2,320 exemption, worth about $129 a year at the 5.58% rate. Neither the deduction nor the exemption rises with inflation, so a raise is taxed at the full 5.58% margin.
Methodology: 2026 federal brackets and $16,100 standard deduction (IRS Rev. Proc. 2025-32), FICA per SSA, Kansas K.S.A. 79-32,110 brackets after the $3,605 standard deduction (K.S.A. 79-32,119) and $9,160 personal exemption (K.S.A. 79-32,121), as confirmed for 2026 by KDOR Notice 25-06 and the 2026 K-40ES. Estimates only — your withholding depends on your W-4/K-4, dependents, credits, and pre-tax benefits.
What Kansas jobs pay (BLS, May 2025)
| Occupation | Median hourly | Median annual |
|---|---|---|
| Registered nurse | $38.14 | $79,320 |
| Software developer | $54.53 | $113,420 |
| Elementary school teacher | — | $56,450 |
| Truck driver (heavy) | $28.33 | $58,920 |
| Construction laborer | $21.56 | $44,840 |
| Customer service rep | $19.39 | $40,320 |
| Waiter / waitress (tips included) | $17.36 | $36,120 |
| Retail salesperson | $15.47 | $32,180 |
Kansas's median hourly wage across all occupations is $23.08 — 6% below the national median of $24.51, with a mean annual wage of $60,640. Registered nurses earn a $38.14 median, 65% above the all-occupation figure, and a Kansas software developer at the state median ($113,420) pays about $5,530 in Kansas income tax — the 5.58% margin applies to every dollar above $35,765 of wages.
Kansas's workforce in numbers
- 2.98 million residents, civilian labor force of 1.56 million, unemployment 3.8% (Census 2025 estimate; BLS, July 2026 preliminary)
- 219,072 self-employed (nonemployer) businesses (Census, 2023) — about one for every 14 residents, and 2.9 times the number of businesses with employees
- 1.25 million people on employer payrolls at 76,139 establishments, earning $71.1 billion a year (Census County Business Patterns, 2023)
- Mean annual wage: $60,640 (BLS OEWS, May 2025)
Kansas pay rules — the answers people actually need
Final paycheck: your next regular payday, whether you quit, were fired, or were laid off. K.S.A. 44-315 sets one deadline for every separation — "not later than the next regular payday upon which he or she would have been paid if still employed" — paid through the usual channels or by mail if you ask for it. If the employer willfully misses that date, it owes a penalty of 1% of the unpaid wages per day (Sundays and holidays excluded) starting the ninth day after the wages were due, capped at 100% of the amount owed. Unused vacation is paid out only if the employer's written policy or your agreement provides for it — the statute itself is silent.
Pay frequency: at least once a calendar month on regular paydays designated in advance (K.S.A. 44-314) — one of the most lenient schedules in the country — and the pay period can end up to 15 days before payday. Wages may be paid by cash, check, direct deposit, or payroll card; an employer that goes direct-deposit-only must offer an alternative, and payroll-card users get at least one free withdrawal per pay period up to the full net amount.
Is a pay stub required? Not automatically. K.S.A. 44-320(d) requires an employer to furnish an itemized statement of deductions for each pay period — upon request. In the Kansas Department of Labor's words, an employer "is not required to put anything on your pay stub," but once you ask, the itemized statement must follow every pay period. Kansas sets no content rules for gross pay, hours, or rate on a stub, so what you receive is whatever your employer chooses to include. You can also request written notice of your pay rate, payday, and place of payment, and advance notice of any change (K.S.A. 44-320(a)–(b)).
Minimum wage: $7.25, tipped cash wage $2.13. The Kansas rate (K.S.A. 44-1203) has not moved since January 1, 2010 and equals the federal floor; the state act only reaches employers not covered by the federal FLSA, so for nearly every worker the operative $7.25 is federal. Tipped employees must be topped up to $7.25 whenever tips fall short. Four bills to raise the rate to $15 or $16 were introduced in the 2025–26 session and none passed; no increase is scheduled.
Deductions from pay. Under K.S.A. 44-319 an employer may deduct only what the law requires, what benefits you and you have authorized in writing, or what the statute otherwise permits — so every non-tax line on your stub should trace back to a signed authorization.
Bonuses and commissions. Paid on a separate check with flat-rate federal withholding, Kansas takes a flat 5%; combined with regular wages, the normal K-4 tables apply. Either way it reconciles to the same 5.2%/5.58% liability on your K-40.
Local taxes and minimum wages in Kansas — none above the state rules (2026)
Kansas is one of the simplest states for a paycheck: no city or county can levy an income or earnings tax, and no city or county sets a minimum wage above $7.25. Local governments raise money through sales and property taxes only, so the state income tax line is the same in every ZIP code:
| Jurisdiction | Local income tax | Minimum wage | Notes |
|---|---|---|---|
| Kansas (statewide) | 0% | $7.25 | Tipped cash wage $2.13; no scheduled change |
| Wichita | 0% | $7.25 | State rules apply |
| Overland Park | 0% | $7.25 | State rules apply |
| Kansas City, KS (Wyandotte County) | 0% | $7.25 | Kansas City, MO's 1% earnings tax applies only to work done on the Missouri side |
| Olathe | 0% | $7.25 | State rules apply |
| Topeka | 0% | $7.25 | State rules apply |
The one local tax Kansans do meet is across the state line: a Kansas resident who works in Kansas City, Missouri pays that city's 1% earnings tax through Missouri withholding, then claims a credit for it on the Kansas K-40 (Schedule S), so the same dollar is not taxed twice.
How Kansas compares with its neighbors (take-home on $60,000, 2026 est.)
| State | Est. net/year | Difference vs KS |
|---|---|---|
| Kansas | $47,842 | — |
| Missouri | $48,507 | +$666 |
| Colorado | $48,194 | +$353 |
| Nebraska | ~$48,200 | +~$358 |
| Oklahoma | ~$48,200 | +~$358 |
Kansas's 5.58% top rate kicks in early — at $35,765 of wages for a single filer — so at $60,000 the state takes about $2,548, a few hundred dollars more than its neighbors on either side. What Kansas gives back is simplicity: no local earnings tax like Kansas City, Missouri's 1%, and no employee-paid state programs on the stub.
(Nebraska and Oklahoma figures are directional estimates pending those pages' full data workup.)
FAQ
What is the Kansas income tax rate on my paycheck in 2026?
Two brackets: 5.2% on the first $23,000 of taxable income and 5.58% on everything above it for a single filer (5.2% to $46,000 for joint filers). Taxable income is your wages minus the $3,605 standard deduction and the $9,160 personal exemption, so your first $12,765 of pay is Kansas-tax-free. The rates were set by SB 1 in 2024 and confirmed unchanged for 2026 by KDOR Notice 25-06 — the SB 269 revenue trigger that would have cut them did not fire.
How much tax comes out of a paycheck in Kansas?
A single filer earning $60,000 keeps about $47,842 a year — roughly $1,840 per biweekly check, a 20.3% effective rate covering federal income tax, Social Security, Medicare, and Kansas state income tax of about $2,548 (4.25% of gross). Kansas has no local income tax and no employee-paid state programs, so nothing else comes off the state side.
Why is Kansas income tax the only state line on my stub?
Because it is the only state deduction Kansas law allows. Unemployment insurance (K.S.A. 44-710) is funded solely by employer contributions, Kansas has no state disability or paid family leave program, and cities and counties cannot impose an income or earnings tax. If a payroll provider shows a Kansas 'SUI' employee deduction, it is a mistake — question it.
How does the Kansas K-4 affect my withholding?
Each allowance you claim on Form K-4 removes $9,160 a year from the wages your employer runs through the withholding tables — $352.31 per biweekly check — and the tables already include the $3,605 standard deduction. For a single filer with one allowance and only wage income, the July 2024 tables produce the statutory tax to the dollar ($2,548 on $60,000), so you are neither over- nor under-withheld. With no K-4 on file your employer withholds at the single rate with zero allowances.
Does my employer have to give me a pay stub in Kansas?
Only on request. K.S.A. 44-320(d) requires an employer to furnish an itemized statement of deductions for each pay period once you ask for it; the Kansas Department of Labor's FAQ states plainly that an employer is otherwise not required to put anything on your pay stub. Kansas law sets no requirements for showing hours, rate, or gross pay, so ask for the itemized statement and keep your own complete stubs.
When is my final paycheck due in Kansas?
On your next regular payday — the same deadline whether you quit, were fired, or were laid off (K.S.A. 44-315). If you ask, it can be mailed, postmarked by that date. An employer that willfully pays late owes a penalty of 1% of the unpaid wages per day (excluding Sundays and holidays) from the ninth day after the due date, up to 100% of the wages. Unused vacation is paid only if the employer's written policy provides for it.
What is the minimum wage in Kansas in 2026?
$7.25 per hour, the same as the federal minimum, unchanged since January 1, 2010, with a $2.13 cash wage for tipped employees who must be topped up to $7.25 when tips fall short. No Kansas city or county sets a higher local minimum, and no increase is scheduled — the $15 and $16 bills introduced in the 2025–26 session did not pass. A full-time year at $7.25 grosses $15,080.