25-P-004 New Kansas State Withholding Tables

The Kansas Department of Revenue has issued new tables for the percentage method of withholding for 2024. The Kansas Department of Revenue has directed that employers should implement the 2024 withholding rates as soon as possible. Therefore, the attached tables will be used for computing state tax withholding for wages paid on or after October 11, 2024. All checks issued on or after October 11, 2024, including adjustments processed for checks that were originally issued prior to that date will use the new withholding rates.

In addition to the tax rate change, a person claiming single will have a new personal exemption amount of $9,160 for the first withholding allowance claimed.  For a person claiming married (joint), the first and second withholding allowances will be calculated using the $9,160 personal exemption amount.  All additional allowances will be calculated using the standard deduction amount of $2,320.

The Office of Accounts and Reports Statewide Payroll Systems Team is responsible for making the necessary updates to the SHARP payroll system to implement the new withholding tax rates. Regents’ institutions are responsible for implementing the new withholding tax rates in their respective payroll systems.

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Attachment A: Tables for Annual Percentage Method of Withholding