20-P-040 Fiscal Year 2021 Payroll Contribution Rates (June 30, 2020)
Posted on 10/21/2021 at 12:51 PM by Kansas Department of Administration
Informational Circular No.
Supersedes Informational Circular No:
Pay Period Beginning June 14, 2020; Ending June 27 2020; Paid July 10, 2020
(Original Signature on File)
Fiscal Year 2021-Employee/Employer Matching Share of Payroll Contributions and Retirement Plans
The attached schedules contain employer’s contribution rates for KPERS, unemployment insurance, state leave assessment, group health insurance, and worker’s compensation insurance for fiscal year 2021. The fiscal year 2021 rates will become effective with the on-cycle payroll period beginning June 14, 2020, ending June 27, 2020 and paid July 10, 2020. The withholding rates for OASDI, Medicare, federal income taxes, and Kansas income taxes remain unchanged for the remainder of calendar year 2020.
Governor Kelly’s Allotment Plan for FY 2021 includes a one-year moratorium on the KPERS Death and Disability contribution of 1.0% (.4% for Judges). For all pay periods of FY 2021 only the base KPERS contributions will be made. The legal authority to make allotment reductions is found in the allotment implementation letter from the Secretary of Administration dated June 29, 2020, which is posted on the Division of the Budget website at https://budget.kansas.gov/budget-report/.
Since SHARP uses pay period end dates to determine if the KPERS Death and Disability Insurance contribution is taken, no contribution will be taken for paycheck adjustments with payroll period end dates that contain an original check date within a moratorium period. Previous moratoriums for KPERS Death and Disability Insurance contributions were in place for payroll periods with an original check date between April 1, 2010 and June 30, 2010; between April 1, 2011 and June 30, 2011; between April 1, 2012 and June 30, 2012; between April 1, 2013 and June 30, 2013; and between March 25, 2016 and September 30, 2017.
For Regent institutions, previous moratoriums do not extend to members of Board of Regents retirement plans who elect to continue the Death and Disability Insurance coverage while on leave without pay under the provisions of K.S.A. 74-4927a(8), which specifically requires the “employee” to remit the required contribution while on leave without pay.
The Office of Accounts and Reports, Payroll Systems Team will update the SHARP system to reflect the changes in employer’s contribution rates. Regents’ institutions are responsible for ensuring the changes in rates are made in their individual systems. Regents’ institutions are also responsible for ensuring that the SMART INF06 impacts the correct fiscal year and account codes.
Printable Version of 20-P-040