Wage statement requirements
When an employee requests it, Kansas requires an itemized statement of deductions for each pay period in which deductions are made.
See details →KANSAS PAYROLL RESOURCES · KS · REVIEWED 2026-10-03
Kansas Payroll &
Pay Statement Guide
Review Kansas wage-statement requirements, withholding resources, and official-source guidance for payroll preparation. Run payroll for a small team and get employee statements from every calculated run.
Conditional ruleItemized deductions upon employee request
Official-source guideBased on Kansas state sources
Reviewed 2026-10-03Checked against official sources
AT A GLANCE
What distinguishes Kansas pay-period records
Kansas does not impose a broad, universal pay-stub requirement. The rule reviewed here is narrower: when an employee requests it, an employer must furnish an itemized statement of deductions for each pay period in which deductions are made. Separate payroll obligations—including Kansas withholding, unemployment insurance, and workers’ compensation—should be reviewed independently.
State income tax
Kansas withholding should follow the current Department of Revenue instructions for the employee’s pay frequency, withholding setup, and wages.
View withholding details →Unemployment insurance (SUTA)
Most employers subject to federal unemployment tax are also required to pay Kansas state unemployment tax. Rates and the taxable wage base can vary by employer and year.
View SUTA information →Workers’ compensation
Generally, Kansas non-agricultural employers with more than $20,000 in gross annual payroll must secure workers’ compensation coverage, subject to statutory exclusions.
View official guidance →STATE PAYROLL OVERVIEW
What makes Kansas different from other pay-statement jurisdictions
Kansas does not require the same pay statement for every employee after every pay period. Instead, K.S.A. 44-320 requires an employer, upon an employee’s request, to furnish an itemized statement of deductions for each pay period in which deductions are made.
That narrower requirement should be kept separate from Kansas income tax withholding, unemployment insurance, workers’ compensation, and other employer payroll responsibilities. Understanding that distinction helps keep the payroll record accurate without treating every payroll obligation as part of the pay-statement rule.
PAYROLL REQUIREMENTS CHECKLIST
The Kansas requirements checklist
Use this checklist to understand when the Kansas deduction-statement requirement applies, what the reviewed rule calls for, and which separate payroll responsibilities may also affect an employer.
When a statement is required
If deductions are made from an employee’s wages, furnish an itemized statement of those deductions when the employee requests it.
Information to include
The Kansas requirement reviewed on this page specifically calls for an itemized statement of deductions made from wages.
Income tax withholding
Use current Kansas Department of Revenue withholding instructions and the employee’s applicable withholding information when calculating state withholding.
Other employer obligations
Review Kansas unemployment insurance and workers’ compensation requirements separately from the wage-statement rule.
PAYROLL RECORDS IN PRACTICE
How Kansas treats the statement after payday
Electronic or paper delivery
The section of Kansas law reviewed for this page does not specify an electronic or paper format for the deduction statement. Follow the applicable rule, current agency guidance, and any other requirements that apply to the employment relationship.
Retention and access
The reviewed wage-statement provision does not establish a separate retention period. Maintain the payroll, time, deduction, withholding, and payment records required under the other rules that apply to the employer.
USE CURRENT KANSAS INSTRUCTIONS — NOT A GENERIC PERCENTAGE
Use current Kansas instructions—not a generic percentage
Kansas withholding depends on factors such as payroll frequency, filing status, withholding allowances, wage amounts, and the calculation method being used. Use the current Kansas Department of Revenue instructions for the actual pay period rather than applying a single generic percentage.
Kansas Income Tax Withholding Tax Guide
Use the current KW-100 instructions for Kansas percentage-formula and wage-bracket withholding methods.
View instructions →Kansas Withholding Tax Forms and Publications
Access current Kansas withholding forms, tables, employer publications, and related guidance.
View publications →LOCAL CONSIDERATIONS
Source-first records for Wichita, Overland Park, Kansas City, and Topeka
Kansas statewide payroll rules are the starting point for employers in Wichita, Overland Park, Kansas City, and Topeka. Local business requirements can still differ, so employers should confirm any city-specific obligations that apply to their location while using the Kansas sources on this page for wage statements, withholding, unemployment insurance, and workers’ compensation.
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WichitaStart with Kansas wage-statement and payroll requirements, then confirm any Wichita-specific business obligations separately.
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Overland ParkUse the statewide Kansas payroll sources on this page and confirm any local business requirements that apply in Overland Park.
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Kansas CityFollow the applicable Kansas wage-statement and payroll rules and review any Kansas City business requirements separately.
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TopekaUse Kansas state payroll guidance as the foundation and confirm any Topeka-specific business requirements that may also apply.
A SOURCE-BACKED WORKFLOW
A source-backed workflow for Kansas payroll records
1Confirm Kansas coverageDetermine whether the employee requested an itemized deduction statement and whether deductions were made during the pay period.›
2Enter employer and employee detailsAdd the employer, pay period, pay date, employee information, work location, earnings, withholding setup, and deductions.›
3Review calculationsReview gross pay, federal and Kansas withholding, deductions, net pay, and available year-to-date amounts before completing the record.›
4Generate the recordsComplete a Kansas Pay Run.›
5Keep supporting recordsRetain the time, pay, deduction, withholding, and payment records needed to support the payroll information and applicable recordkeeping requirements.›
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OFFICIAL KANSAS SOURCES USED FOR THIS PAGE
Official Kansas sources used for this page
This guidance is based on official Kansas sources. Laws, rates, agency guidance, and URLs can change, so recheck the applicable source before acting.
01
K.S.A. 44-320
Primary Kansas authority for the request-based itemized statement of deductions.
02
Kansas Department of Revenue · KW-100
Current Kansas withholding methods, tables, allowances, and employer instructions.
03
Kansas Department of Labor · Unemployment Tax
Employer unemployment-insurance registration, reporting, contribution, and rate information.
04
Kansas Workers Compensation Division
Official Kansas workers’ compensation coverage and employer guidance.
RESEARCH & REVIEW
Built from primary sources. Reviewed for accuracy.
This page is built from primary Kansas state and federal sources and is periodically reviewed against current agency guidance. We use official statutes, tax instructions, labor resources, and other primary references whenever available.
FREQUENTLY ASKED QUESTIONS
Kansas pay-statement FAQ
Does Kansas require pay stubs?
Kansas does not impose a universal every-pay-period pay-stub requirement in the section reviewed here. K.S.A. 44-320 requires an employer, upon an employee’s request, to furnish an itemized statement of deductions for each pay period in which deductions are made.
What information should be included?
The specific Kansas requirement reviewed on this page calls for an itemized statement of deductions made from wages. Employers may include additional payroll information, but the Kansas provision cited here is specifically deduction-focused.
How is Kansas state income tax withheld?
Kansas withholding should be calculated using the current Department of Revenue instructions. The KW-100 guide provides percentage-formula and wage-bracket methods based on factors including payroll frequency, filing status, withholding allowances, and wage amounts.
Do I need workers’ compensation in Kansas?
Generally, Kansas non-agricultural employers with more than $20,000 in gross annual payroll must secure workers’ compensation coverage, although exclusions apply. Review the Kansas Department of Labor Workers Compensation Division guidance for the employer’s specific circumstances.
Where can I find the official Kansas payroll resources?
Use K.S.A. 44-320 for the Kansas deduction-statement rule, the Kansas Department of Revenue for withholding guidance, the Kansas Department of Labor for unemployment-tax information, and the Workers Compensation Division for coverage guidance. The official links are listed in the source section immediately above.
ACCURATE RECORDS. SUPPORTING EVIDENCE.
Use accurate records, review the preview, and keep the supporting evidence.
Prepare a Kansas Pay Run, review the calculations and records before completion, and keep the official sources with your payroll workflow.