FY 2024
Form DA-171, Housing, Food Service and Other Maintenance Policy is now available for agency use.
This form is to be maintained at the agency and does not need to be returned to the Office of Accounts and Reports.
If any of the items provided on the form are determined to be taxable to the employee, and there are changes in the rates for fiscal year 2024, an entry will be required in SHARP on the following page:
Payroll Homepage > Employee Payroll/Benefits Data > Create Additional Pay
FY2024 rate changes for maintenance must be entered into SHARP by 7:00 pm, June 24, 2023, to be reflected on the July 7, 2023, paycheck.
Regent institutions should also complete the Form DA-171 and maintain the completed form at the agency. Regents are responsible for updating any rate changes in their payroll system.
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Effective immediately, agencies will need to complete the DA-166: $0.00 Net Pay form for any employee who has a zero net pay on one or more paychecks. Once the form is completed, it needs to be retained on file at the agency.
The form and instructions are linked with this circular and are also saved under the Forms folder on the Payroll Procedures/Job Aids webpage.
Reference:
$0.00 DA-166: $0.00 Net Pay Form
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To address the limitations as agencies consider foreign employment arrangements across the State workforce, the State of Kansas policy regarding international employment is outlined below:
- State of Kansas payroll will only calculate, withhold, remit and report for U.S. tax jurisdictions under the authority of the United States Internal Revenue Service and the associated state and local tax jurisdictions. In addition, payments from State of Kansas payroll may not be direct deposited to an international banking institution.
- State of Kansas payroll does not support international payroll processing including, but not limited to, international HR/Payroll regulations, time reporting, payroll calculation, tax/deduction withholdings, remittances and/or reporting. Agencies who wish to hire individuals internationally are recommended to contract with employment firms with expertise in employment, reporting, and tax laws and requirements for that country who can ensure all HR/Payroll requirements for the international hire are managed in accordance with the country’s employment and tax laws and regulations.
- State of Kansas employees who are legally eligible to work in the United States and under U.S. tax jurisdictions may work remotely in locations outside of the United States at times to meet the business needs of the entity, but never in a work situation that places them under the authority/requirement of being subject to international HR/Payroll rules or tax withholding/reporting requirements. Examples may include:
- International travel for temporary research and/or work-related conferences, meetings, etc.
- Remote work from an international location for which the foreign country’s tax law or U.S. tax treaty guidelines allow a period of time during which the individual may work from the foreign location without incurring a tax withholding/reporting responsibility to the foreign country and the tax jurisdiction(s) for the employee remains as U.S. withholding/reporting. NOTE: Agencies are responsible for securing a legal review of the international tax law in cases where a request for temporary remote work is presented and providing documentation to Statewide Payroll that the temporary international remote work location does NOT impact the individual’s U.S. tax withholding requirements including, but not limited to, the determination by the legal entity completing the review and references to the specific foreign country’s tax code and/or tax treaty details that support the determination.
- For employees who want to deposit funds to an international bank account, reference Payroll Job Aid International ACH:
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The Social Security wage base for OASDI will be $168,600 for calendar year 2024. This is a $8,400 increase from the wage base for calendar year 2023 of $160,200. The OASDI tax rate for calendar year 2024 will be 6.2% for both employees and employers. The maximum OASDI employee contribution for calendar year 2024 will be $10,453.20. There continues to be no limit on wages subject to the Medicare tax in calendar year 2024. Medicare tax rates for both employees and employers remain at 1.45%.
An additional Medicare tax of 0.9% applies to employees with wages of more than $200,000 and $250,000 for married couples filing jointly. This additional tax will only be withheld from employees’ wages. Employers will not pay the extra tax.
For federal employees at Kansas State University who were hired prior to January 1, 1984, the employee contribution rate for reduced FICA remains at 1.45% on all wages subject to the tax (there has been no maximum contribution since January 1, 1994). Federal employees hired after January 1, 1984 will have a maximum contribution of $10,453.20 for OASDI and no maximum for Medicare. The employer and employee rates continue to be the same, with wages paid in excess of $200,000 and $250,000 for married couples filing jointly, subject to the additional 0.9% Medicare tax that will only be withheld from employees’ wages.
For Kansas Police and Fireman’s program participants who are subject to the mandated Medicare coverage, the contribution rate remains at 1.45% on all wages subject to the tax (there has been no maximum contribution since January 1, 1994) with the additional 0.9% tax that will only be withheld from employees’ wages in excess of $200,000 and $250,000 for married couples filing jointly.
The Office of Accounts and Reports, Payroll Systems Team is responsible for making the necessary updates to the SHARP payroll system. Regents’ institutions are responsible for ensuring these changes are reflected in their individual systems.
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Due to the Veterans Day holiday, some changes have been made to the regular payroll processing schedule. Agencies are asked to note the payroll processing schedule due dates that are listed in this informational circular.
SHARP
Monday, November 6, 2023
Pay Period 10/15-10/28/2023
- Run A off-cycle will be processed.
- SHARP agencies have until 7:00 PM to enter supplemental and/or adjustment run controls for the Run A off-cycle.
- All employees’ reported time must be entered (and approved, if applicable) by 6:30 PM.
- Payable time must be approved by 7:00 PM.
- Paychecks for the Run A off-cycle will be dated November 9, 2023.
Tuesday, November 7, 2023
Pay Period 10/15-10/28/2023
- Run B off-cycle will be processed.
- SHARP agencies have until 7:00 PM to enter supplemental and/or adjustment run controls for the Run B off-cycle.
- All employees’ reported time must be entered (and approved, if applicable) by 6:30 PM.
- Payable time must be approved by 7:00 PM.
- Paychecks for the Run B off-cycle will be dated November 13, 2023.
Thursday, November 9, 2023
Pay Period 10/15-10/28/2023
PAYDAY
Friday, November 10, 2023
Veterans Day Holiday
Monday, November 13, 2023
Pay Period 10/15-10/28/2023
- Run C off-cycle will be processed.
- SHARP agencies have until 7:00 PM to enter supplemental and/or adjustment run controls for the Run C off-cycle.
- All employees’ reported time must be entered (and approved, if applicable) by 6:30 PM.
- Payable time must be approved by 7:00 PM.
- Paychecks for the Run C off-cycle will be dated November 16, 2023.
- Time and Labor interface agencies can submit time and labor files for the period ending November 11, 2023 by 6:00 PM.
REGENTS
Thursday, November 2, 2023
Pay Period 10/15-10/28/2023
- On-cycle payroll files must be received by the Department of Administration by 1:00 PM.
Friday, November 3, 2023
Pay Period 10/15-10/28/2023
- Run A off-cycle payroll files must be received by the Department of Administration by 4:00 PM.
Sunday, November 5, 2023
Pay Period 10/15-10/28/2023
- On-cycle payroll files will be processed.
Monday, November 6, 2023
Pay Period 10/15-10/28/2023
- Run A off-cycle payroll files will be processed.
- Paychecks for the Run A off-cycle will be dated November 9, 2023.
- Run B off-cycle payroll files must be received by the Department of Administration by 4:00 PM.
Tuesday, November 7, 2023
Pay Period 10/15-10/28/2023
- Run B off-cycle payroll files will be processed.
- Paychecks for the Run B off-cycle will be dated November 13, 2023.
Thursday, November 9, 2023
Pay Period 10/15-10/28/2023
PAYDAY
- Run C off-cycle payroll files must be received by the Department of Administration by 4:00 PM.
Friday, November 10, 2023
Veterans Day Holiday
Monday, November 13, 2023
- Run C off-cycle payroll files will be processed.
- Paychecks for the Run C off-cycle will be dated November 16, 2023.
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Due to the Thanksgiving holiday, some changes have been made to the regular payroll processing schedule. Agencies are asked to note the payroll processing schedule due dates that are listed in this informational circular.
SHARP
Tuesday, November 14, 2023
Pay Period 10/29-11/11/2023
- Paysheets for the on-cycle payroll will be created
- All job actions (i.e., FLSA Status change) must be entered by 7:00 PM in order to be reflected on the paysheets for this period.
- All employees’ reported time must be entered (and approved if applicable) by 6:30 PM.
- Payable time must be approved by 7:00 PM, in order for a paycheck record to be created.
- Terminations and Retirements must be entered by 7:00 PM and reported time must be submitted (and approved if applicable) by 6:30 PM in order for leave payouts to be calculated correctly.
- The first on-cycle preliminary pay calculation will run.
Wednesday, November 15, 2023
Pay Period 10/29-11/11/2023
- Second on-cycle preliminary pay calculation
Thursday, November 16, 2023
Pay Period 10/29-11/11/2023
- Third on-cycle preliminary pay calculation
Friday, November 17, 2023
Pay Period 10/29-11/11/2023
- All employees’ payable time must be approved, by 7:00 PM in order for a paycheck record to be created.
- All deduction and tax data changes must be entered by 7:00 PM in order to be reflected in the final paycheck created for the employee
- Final pay confirmation for the on-cycle payroll
- Paychecks for the on-cycle will be dated November 22, 2023.
Monday, November 20, 2023
Pay Period 10/29-11/11/2023
- Run A off-cycle
- SHARP agencies have until 7:00 PM on this date to enter supplemental and/or adjustment run controls for the Run A off-cycle.
- All employees’ reported time must be entered (and approved if applicable) by 6:30 PM.
- Payable time must be approved by 7:00 PM.
- Paychecks for the Run A off-cycle will be dated November 22, 2023.
- Payroll Journal transactions for the SHARP on-cycle payroll for the period ending November 11, 2023 will be posted to SMART during Monday night's SMART batch processing cycle. (This process would normally occur Wednesday, November 22, 2023.)
Tuesday, November 21, 2023
Pay Period 10/29-11/11/2023
- Run B off-cycle
- SHARP agencies have until 7:00 PM on this date to enter supplemental and/or adjustment run controls for the Run B off-cycle.
- All employees’ reported time must be entered (and approved if applicable) by 6:30 PM.
- Payable time must be approved by 7:00 PM.
- Paychecks for the Run B off-cycle will be dated November 27, 2023.
Wednesday, November 22, 2023
Pay Period 10/29-11/11/2023
PAYDAY
Thursday, November 23, 2023
Thanksgiving Holiday
Friday, November 24, 2023
Thanksgiving Holiday
REGENTS
Thursday, November 16, 2023
Pay Period 10/29-11/11/2023
- On-cycle files must be received by the Department of Administration by 1:00 PM
Friday, November 17, 2023
Pay Period 10/29-11/11/2023
- Run A off-cycle payroll files must be received by the Department of Administration by 4:00 PM.
Sunday, November 19, 2023
Pay Period 10/29-11/11/2023
- On-cycle payroll files will be processed
Monday, November 20, 2023
Pay Period 10/29-11/11/2023
- Run A off-cycle payroll files will be processed.
- Run B off-cycle payroll files must be received by the Department of Administration by 4:00 PM.
Tuesday, November 21, 2023
Pay Period 10/29-11/11/2023
- Run B off-cycle payroll files will be processed.
- Paychecks for the Run B off-cycle will be dated November 27, 2023.
Wednesday, November 22, 2023
Pay Period 10/29-11/11/2023
- Run C off-cycle payroll files must be received by the Department of Administration by 4:00 PM.
- PAYDAY
Thursday, November 23, 2023
Thanksgiving Holiday
Friday, November 24, 2023
Thanksgiving Holiday
Beginning Monday, November 27, 2023 batch jobs will return to the normal payroll processing schedule. Attached is a partial calendar for the month of November 2023, which highlights key payroll processing activity for the month.
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Attached are the SHARP bi-weekly on-cycle and off-cycle schedules for calendar year 2024. The attached schedules provide important information regarding the critical payroll processing deadlines for each bi-weekly payroll period. Agency personnel responsible for payroll processing will need to ensure that all appropriate information is entered or submitted by the cutoff dates indicated on the schedules to ensure timely issuance of pay for their employees.
SHARP off-cycle payrolls will be processed each Monday and every other Wednesday night and will include all activity entered into SHARP since the last off-cycle payroll. If a holiday occurs on a Monday or Wednesday, the off-cycle payroll will normally be rescheduled to occur on the following business day. Payroll payments resulting from the first off-cycle for the payroll period (Run ‘A’) will normally be issued with the same paycheck/direct deposit date as the on-cycle pay date for the payroll period. Payroll payments resulting from the remaining off-cycles (Runs ‘B’ and ‘C’) will normally be dated three working days from the date the off-cycle is processed. Agencies have until 7:00 p.m. on Mondays and every other Wednesday to enter adjustments and/or supplemental data into SHARP for processing in that night’s off-cycle payroll. Agencies have until 6:30 p.m. to submit/approve reported time so it is picked up by the Time Administration process. After Time Administration runs, the payable time must be approved by 7:00 p.m. so that the status is ready for payroll processing. Agencies are reminded that they must approve the timesheet (reported time) and payable time (after time administration runs) before requesting a paycheck adjustment in SHARP.
Off-cycle payrolls for Regents’ institutions are also normally scheduled for each Monday and every other Wednesday night. Regents’ institutions have until 4:00 p.m. on Fridays and every other Tuesday to submit off-cycle payroll interface files. The Office of Accounts and Reports must approve all interface files for processing by 5:00 p.m. on the following Monday or every other Wednesday for the files to be processed in that night’s off-cycle payroll. Regents’ off-cycle payrolls will be issued with the same check/advice date as the SHARP off-cycle processed the same night.
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December Calendar
Attached is a revised calendar for the month of December 2023 that highlights key payroll processing activity. This calendar does not provide the same level of detail as that provided in this informational circular. The attached calendar is intended for use as a supplementary reference tool to this informational circular.
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When agencies hire non-U.S. citizens, please refer to this document for guidance during the hiring process. In order to legally work in the United States, individuals must have proof of eligibility to work in the United States. Before hiring a foreign national, it is critical that the agency obtains a copy of the applicant’s work visa. Once copies of the required documents are received, then the hiring process can begin.
The State's Section 218 Agreement with the Social Security Administration exempts certain groups of employees from Social Security (OASDI) and Medicare:
- F-1 Visa
- F-1 students may not work off-campus during the first academic year, but may accept on-campus employment subject to certain conditions and restrictions.
- After the first academic year, F-1 students may engage in three types of off-campus employment. These three types below are explained on the U.S. Citizenship and Immigration Services website: https://www.uscis.gov/working-in-the-united-states/students-and-exchange-visitors/students-and-employment
The types of:
- Curricular Practical Training (CPT)
- Optional Practical Training (OPT)
- Science, Technology, Engineering, and Mathematics (STEM) Optional Practical Training Extension (OPT)
- Employee may be eligible for off-campus work in the event of a severe economic hardship.
- Refer to https://www.uscis.gov/newsroom/immigration-relief-in-emergencies-or-unforeseen-circumstances for instructions on what qualifies as a hardship and how to get approval for this hardship exception through the U.S. Citizenship and Immigration Service.
- To work legally in the United States, F1 visa holders need an Employment Authorization Document (EAD) card. This is the physical proof of work authorization. Working without permission or outside the scope of the work authorization can result in the revocation of F1 visa status.
- J-1 Visa
- Employee is in the U.S. to teach, study, conduct research, demonstrate special skills or receive on-the-job training
- Examples include, but are not limited to, internships, government or international visitors, physicians, professors, research scholars, secondary education students, short-term scholars, specialists, teachers or trainees. This can also be through the Summer Work and Travel program.
- This category is also designed for full-time college or university students to be able to work as temporary staff during the summer in seasonal positions.
- M-1 Visa
- State of Kansas agencies must not hire anyone with M-1 visa status. M-1 visa holders are not permitted to work during their studies in the U.S.
If a new hire presents a visa type to agency personnel that is not listed above, the agency should contact doa_payroll@ks.gov for further guidance before proceeding with any SHARP entry for the employee.
State agency personnel are responsible for ensuring that employees working under the F-1, J-1 and M-1 visas are exempted from Social Security (OASDI) and Medicare coverage, as appropriate. Any other visa type will need to be verified by the Department of Administration’s Office of Accounts and Reports.
Adding VISA Information in SHARP
To assist in tracking employees who are working on foreign visas, agencies are now required to utilize the Visa/Permit pages in SHARP. A job aid has been created and placed on the OAR Website to assist in this setup:
https://admin.ks.gov/offices/accounts-reports/state-agencies/payroll/payroll-procedures-job-aids
Telework Folder > Visa Setup
* Please refer to Informational Circular 05-P-023 for specific information regarding FICA exemptions for other employee types, not related to foreign nationals.
