FY 2026
INFORMATIONAL CIRCULAR NO.: 26-P-001 Supersedes 23-P-001
DATE: August 11, 2025
SUBJECT: Direct Deposit Updates
EFFECTIVE DATE: Immediately
OAR CONTACTS: doa_payroll@ks.gov
APPROVAL: Sunni Zentner (original signature on file)
SUMMARY: Updated Direct Deposit Form – New ABLE Account Option
The Direct Deposit Form (DA-184, Authorization for Direct Deposit of Employee Pay and/or Employee Travel and Expense Form) for State of Kansas employees has been updated to include information for employees who may have payroll direct deposit going into an ABLE (Achieving a Better Life Experience) account. The new version of the form is now available in SHARP Employee Self Service.
For ABLE accounts administered by the Kansas State Treasurer’s Office, the account type in SHARP must be set to Checking. If an employee is contributing to an ABLE account that is not administered by the Kansas State Treasurer and is unsure of the account type, they should confirm the correct type with the account administrator.
Resources about ABLE accounts:
Reminders About Payroll Direct Deposit
Legal Authority (K.S.A. 44-314):
Employers in Kansas may designate how employees receive wages, including payment by electronic funds transfer (EFT) to a financial institution account designated by the employee.
- If an employee does not provide account information, the employer must offer an alternative payment method (e.g., a payroll card) as the default.
State of Kansas Paycard Program:
The Department of Administration partners with U.S. Bank to provide the Focus Payroll Card (paycard) to employees who do not choose direct deposit.
- The paycard is an FDIC-insured ATM/debit-based bank account.
- No exceptions will be granted for payroll payments to active employees.
- Special awards or other payroll-processed payments must be made via direct deposit or paycard.
- Terminated employee payments may be issued via paper paycheck only if direct deposit or paycard details cannot be confirmed and with approval from the Director of Accounts and Reports.
Where to Find the Form:
Log in to Employee Self-Service and go to the W4, K4 & Direct Deposit Forms tile.
More Information:
- Additional details on the Paycard Program are available on the Accounts & Reports website.
- The Focus Card is issued by U.S. Bank National Association pursuant to a license from Visa U.S.A. Inc. ©2022 U.S. Bank. Member FDIC.
NR:SGZ:clf
INFORMATIONAL CIRCULAR NO. 26-P-002 Supersedes 09-P-004
DATE: August 20, 2025
SUBJECT: Processing Guidelines for KOSE Org Dues
EFFECTIVE DATE: Immediately
CONTACTS: Joseph Hudson, OPS (joseph.hudson@ks.gov)
Ashlee Coffman, KOSE (ashlee.coffman@koseunion.org)
APPROVAL: Sunni Zenter (Original Signature on File)
SUMMARY: KOSE Organization Dues: Enrollment and Cancellation Procedures
The purpose of this Informational Circular is to outline the process for establishing or terminating KOSE (Kansas Organization of State Employees) Organization Dues.
Employees will need to contact KOSE directly to obtain enrollment and cancellation forms and should submit the completed forms directly to KOSE. KOSE will then forward copies of the completed forms to the Office of Personnel Services (OPS) at the Department of Administration, which is responsible for processing KOSE dues in SHARP.
Important Notes:
-
Agencies do not receive or retain copies of KOSE forms under standard procedures.
-
If an agency receives a KOSE form directly from an employee, it should be forwarded to:
KOSE
534 S Kansas Ave
Suite 900
Topeka, KS 66603
-
KOSE is responsible for sending the form to OPS for SHARP processing.
-
Only OPS is authorized to enter KOSE Organization Dues updates in SHARP.
Questions
Questions regarding KOSE payroll deductions should be directed to the Office of Personnel Services.
Note: These procedures apply only to KOSE. Procedures for all other employee organizations remain unchanged.
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INFORMATIONAL CIRCULAR NO.: 26-P-003
DATE: August 22, 2025
SUBJECT: Key Payroll Processing Dates due to Labor Day
EFFECTIVE DATE: Immediately
OAR CONTACTS: doa_payroll@ks.gov
APPROVAL: Sunni Zentner (original signature on file)
SUMMARY: Payroll processing schedule changes due to Labor Day
Due to the Labor 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.
Note: Items noted in red indicate a change to the regular processing schedule.
NR:SGZ:clf
INFORMATIONAL CIRCULAR NO: 26-P-004 Supersedes 25-P-025
DATE: September 04, 2025
SUBJECT: Organization Dues Changes for America Federation of Teacher
EFFECTIVE DATE: August 18, 2025
OAR CONTACTS: doa_payroll@ks.gov
APPROVAL: Sunni Zentner (original signature on file)
SUMMARY: Organization Dues Changes for America Federation of Teacher (KAPE)
The organization dues for members of the American Federation of Teachers (AFT)/ (KAPE) will increase per bi-weekly pay period. The new rates will become effective with the payroll period beginning August 18, 2025, and ending August 30, 2025, paid September 12, 2025.
The amounts listed below include the deduction amount (ORG001 thru ORG006 deduction codes) and the $0.06 service fee (ORF001 thru ORF006 deduction codes) added together. The new rate for deduction codes ORG001 thru ORG006 will increase and the fee (ORF001 thru ORF006) will remain $0.06. Please review the chart below for total bi-weekly amounts.
|
Eff Date |
Deduction Code |
Description |
Flat Amount |
Deduction Code |
Admin Fee |
Flat Amount |
|---|---|---|---|---|---|---|
|
8/17/2025 |
ORG001 |
Org Dues-KAPE 001 |
$ 13.25 |
ORF001 |
$ 0.06 |
$13.31 |
|
8/17/2025 |
ORG002 |
Org Dues-KAPE 002 |
$ 14.04 |
ORF002 |
$ 0.06 |
$14.10 |
|
8/17/2025 |
ORG003 |
Org Dues-KAPE 003 |
$ 15.04 |
ORF003 |
$ 0.06 |
$15.10 |
|
8/17/2025 |
ORG004 |
Org Dues-KAPE 004 |
$ 18.87 |
ORF004 |
$ 0.06 |
$18.93 |
|
8/17/2025 |
ORG005 |
Org Dues-KAPE 005 |
$ 19.97 |
ORF005 |
$ 0.06 |
$20.03 |
|
8/17/2025 |
ORG006 |
Org Dues-KAPE 006 |
$ 21.06 |
ORF006 |
$ 0.06 |
$21.12 |
The Office of Accounts and Reports Payroll Systems Team is responsible for making this rate change in the SHARP system. Agencies are responsible for ensuring that employees are enrolled in the correct dues’ organization. Regent institutions are responsible for ensuring this change is reflected in their individual systems and is effective for paychecks issued on or after September 12, 2025.
NR:SGZ:cmc
INFORMATIONAL CIRCULAR NO.: 26-P-005 Supersedes 25-P-006
DATE: September 15, 2025
SUBJECT: 2026 SHARP On-Cycle & Off-Cycle Payroll Schedules
EFFECTIVE DATE: 12/07/2025
OAR CONTACTS: doa_payroll@ks.gov
APPROVAL: Sunni Zentner (original signature on file)
SUMMARY: 2026 SHARP On-Cycle & Off-Cycle Payroll Schedules
Attached are the 2026 SHARP on-cycle and off-cycle payroll schedules, outlining key payroll processing deadlines for each bi-weekly pay period.
Action Required:
Agency personnel responsible for payroll processing must ensure all required information is entered into or submitted by the specified cutoff dates to guarantee timely and accurate payment to employees.
SHARP Off-Cycle Payroll Processing
- Processed each Monday and every other Wednesday night.
- If a holiday falls on a processing day, the run typically moves to the next business day.
- Run A paychecks usually align with the on-cycle pay date.
- Runs B and C are dated three business days after processing.
Key Deadlines:
- By 6:30 p.m.: Submit and approve reported time.
- By 7:00 p.m.: Enter adjustments and approve payable time.
- Time must be fully approved before requesting paycheck adjustments in SHARP
Regent’s Off-Cycle Payroll Processing
- Follow the same off-cycle schedule SHARP: each Monday and every other Wednesday night.
- Interface file deadlines: Fridays and every other Tuesday by 4:00 p.m.
- Files must be approved by the Office of Accounts and Reports by 5:00 p.m. for processing
- Payroll issued will share the same check/advice date as the SHARP off-cycle processed that night.
Please review the attached schedules carefully and ensure all relevant staff are informed of these timelines.
NR:SGZ:cmc
INFORMATIONAL CIRCULAR NO.: 26-P-006 Supersedes 21-P-019
DATE: September 17, 2025
SUBJECT: Housing, Food Service and Other Employee Maintenance Rates
EFFECTIVE DATE: Immediately
OAR CONTACTS: doa_payroll@ks.gov
APPROVAL: Sunni Zentner (original signature on file)
SUMMARY: Employee Maintenance Rates
Agencies must annually review housing, food service, and other employee maintenance rates.
Authority:
K.S.A. 75-2961A
K.A.R. 1-19-9
Form:
- Complete Form DA-171 (Housing, Food Service, and Other Maintenance Policy)
- Do not return the form to the Office of Accounts and Reports.
- Retain the completed form at your agency.
Taxable Items & SHARP Updates:
If items provided to employees are taxable, rate changes for FY2026 must be entered into SHARP:
- Payroll Homepage > Employee Payroll Benefits Data Tile > Create Additional Pay (for fringe benefit income)
Regent Institutions:
- Regents must also complete Form DA-171 and retain it at their agency.
- Responsibility: Regents are accountable for entering any rate changes directly into their own payroll system.
NR:SGZ:had
INFORMATIONAL CIRCULAR NO.: 26-P-007
DATE: November 6, 2025
SUBJECT: New Vendor for Flexible Spending Account (FSA) and new deduction codes
EFFECTIVE DATE: Pay period December 7 – December 20, 2025, with payment date January 2, 2026
OAR CONTACT: doa_payroll@ks.gov
APPROVAL: Sunni Zentner (original signature on file)
SUMMARY: REVISED: New vendor for Flexible Spending Account (FSA) new deduction and benefit plan codes
The Kansas State Health Care Commission (HCC) has selected MetLife as the new vendor for the Flexible Spending Account (FSA) program beginning with the 2026 benefit year.
As part of this transition, new FSA deduction codes will go into effect starting with the pay period December 7– December 20, 2025, with payment issued on January 2, 2026.
New FSA Deduction and Benefit plan codes
|
Plan |
Benefit Plan |
Deduction Code |
Description |
|
60 |
MTLHF |
MTHCF |
Limited Health FSA |
|
60 |
MTHCF |
MTHCF |
Health Care FSA |
|
61 |
MTDCF |
MTDCF |
Dependent Care FSA |
|
6W |
MTPRK |
MTPRK |
Parking FSA |
|
6W |
MTVAN |
MTVAN |
Mass Transit FSA |
The Office of Accounts and Reports Payroll Systems Team will update the SHARP payroll system to reflect these changes. Regents’ institutions are responsible for making the corresponding updates within their own payroll systems.
SZ:cmc
INFORMATIONAL CIRCULAR NO: 26-P-008
DATE: November 6, 2025
SUBJECT: Key Payroll Processing Dates Due to Thanksgiving Holiday
EFFECTIVE DATE: November 24, 2025
OAR CONTACT: doa_payroll@ks.gov
APPROVAL: Sunni Zentner (original signature on file)
SUMMARY: REVISED Payroll Processing schedule changes due to Thanksgiving Holiday
Due to the Thanksgiving Day holiday, the State of Kansas offices will be closed on Thursday November 27 and Friday November 28. There have been changes made to the regular payroll processing schedule. Agencies are asked to note the payroll processing schedule due dates that are listed in this information circular.
INFORMATIONAL CIRCULAR NO.: 26-P-009
DATE: November 6, 2025
SUBJECT: Key Payroll Processing Dates Due to Veteran’s Day
EFFECTIVE DATE: November 09, 2025
OAR CONTACT: doa_payroll@ks.gov
APPROVAL: Sunni Zentner (original signature on file)
SUMMARY: REVISED Payroll Processing schedule changes due to Veteran’s Day
Due to the Veterans Day holiday, State of Kansas offices will be closed on Tuesday November 11, 2025, 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 information circular.
INFORMATIONAL CIRCULAR NO.: 26-P-010
DATE: November 7, 2025
SUBJECT: Change in Social Security Base Rate
EFFECTIVE DATE: January 1, 2026
OAR CONTACT: doa_payroll@ks.gov
APPROVAL: Sunni Zentner (original signature on file)
SUMMARY: 2026 Social Security and Medicare Tax Rates and Wage Bases
The Social Security wage base for Old-Age, Survivors, and Disability Insurance (OASDI) will increase to $184,500 for calendar year 2026, up $8,400 from the 2025 wage base of $176,100.
The OASDI tax rate for 2026 remains 6.2% for both employees and employers. Based on the new wage base, the maximum OASDI employee contribution for 2026 will be $11,439
There continues to be no limit on wages subject to the Medicare tax. The Medicare tax rate remains 1.45% for both employees and employers.
An additional 0.9% Medicare tax applies to employees earning more than $200,000 (or $250,000 for married couples filing jointly). This additional tax is withheld only from employees’ wages; employers do not contribute to this portion.
Federal Employees at Kansas State University
-
Employees hired prior to January 1, 1984, continue to contribute 1.45% on all wages subject to Medicare (no maximum contribution since January 1, 1994).
-
Employees hired on or after January 1, 1984, will have a maximum OASDI contribution of $11,439 and no maximum for Medicare.
-
The employer and employee rates remain the same. Wages above $200,000 (or $250,000 for married couples filing jointly) are subject to the additional 0.9% Medicare tax, withheld only from employees.
Kansas Police and Firemen’s Program Participants
For participants subject to mandatory Medicare coverage, the contribution rate remains 1.45% on all wages (no maximum contribution since January 1, 1994). The additional 0.9% Medicare tax applies only to employees’ wages exceeding $200,000 (or $250,000 for married couples filing jointly).
The Office of Accounts and Reports, Payroll Systems Team will update the SHARP payroll system to reflect these changes. Regents’ institutions are responsible for ensuring that the same updates are made within their respective payroll systems.
INFORMATIONAL CIRCULAR NO: 26-P-011 Supersedes 25-P-011
DATE: November 17, 2025
SUBJECT: FINAL 2025 Payroll Processing Schedule
EFFECTIVE DATE: Immediately
OAR CONTACTS: doa_payroll@ks.gov
APPROVAL: Sunni Zentner (original signature on file)
SUMMARY: FINAL 2025 Payroll Processing Schedule
As 2025 calendar year-end approaches, the Office of Accounts and Reports is preparing for the issuance of calendar year 2025 Wage and Tax Statements (Forms W-2) and Non-Resident Alien Compensation Statements (1042-S).
Any 2025 paycheck adjustments processed after the cut-off dates will update the employee’s calendar year 2026 balances; a corrected W-2 (Form W-2C) for 2025 will not be issued.
A second information circular will be sent shortly with new year payroll/paycycle processing schedules.
NR:SGZ:clf
INFORMATIONAL CIRCULAR NO: 26-P-012 Supersedes 25-P-012
DATE: November 17, 2025
SUBJECT: FIRST 2026 Payroll Processing
EFFECTIVE DATE: Immediately
OAR CONTACTS: doa_payroll@ks.gov
APPROVAL: Sunni Zentner (original signature on file)
SUMMARY: FIRST 2026 Payroll Processing
Any 2025 paycheck adjustments processed after the cut-off dates will update the employee’s calendar year 2026 balances; a corrected W-2 (Form W-2C) for 2025 will not be issued.
NR:SGZ:clf
INFORMATIONAL CIRCULAR NO: 26-P-013 Supersedes 24-P-008
DATE: November 19, 2025
SUBJECT: 2025 Year-End/2026 Year-Begin Payroll Tasks
EFFECTIVE DATE: Immediately
OAR CONTACTS: doa_payroll@ks.gov
APPROVAL: Sunni Zentner (original signature on file)
SUMMARY: 2025 Year-End/2026 Year-Begin Payroll Tasks
As 2025 calendar year-end approaches, the Office of Accounts and Reports is preparing for the issuance of calendar year 2025 Wage and Tax Statements (Forms W-2) and Non-Resident Alien Compensation Statements (1042-S).
Any 2025 paycheck adjustments processed after the cut-off dates will update the employee’s calendar year 2026 balances; a corrected W-2 (Form W-2C) for 2025 will not be issued for the employee involved.
SHARP ONLY Agencies |
|
|
Paycheck Adjustments |
|
|
Monday 12/15/2025 |
* DA-180 forms must be submitted by 6:00 p.m. for guaranteed 2025 processing. |
|
Thursday 12/18/2025 |
On-Cycle Paychecks are Posted to SMART as normal. |
|
Friday 12/19/2025 |
Final On-Cycle Paycheck is Issued as normal. |
|
Tuesday 12/17/2025 |
* Agencies have until 7:00 p.m. to enter on-line adjustment (ADJ-ALL run control) |
|
Monday 12/22/2025 |
Final Off-Cycle Paycheck is Issued (Off-Cycle B).
|
Arrearages/Advances |
|
|
Agencies are reminded that ADV earnings are being paid to employees in situations where the employee's earnings are not sufficient to cover certain deductions. ADV earnings are taxable wages at the time the earnings are paid. The taxable wages are then reduced when the ADV is collected. (ADVNCE deduction) Any ADV earnings paid to an employee in calendar year 2025 will increase the employees' W-2 taxable wages if the earnings are not collected by the end of the calendar year. Refer to the final PAY007 report for all employees with ADV earnings.
|
|
|
Prior to 12/17/2025 |
* All outstanding payroll debts (arrearages or advances) must be resolved by personal reimbursement (PRB) or paycheck deduction prior to off-cycle B. * Any employees that are unable to pay off their arrear’s balances either through payroll deduction or personal check will either:
|
|
Thursday 12/18/2025 |
* DA-181, SHARP Exclusion Request Form is due by 12:00 p.m. * Agencies are allowed to request specific debts to not be submitted to the Set-Off Program for the period of one calendar year by submitting this form. |
|
Tuesday 12/23/2025 |
* Payroll arrearages and advances, not including advances for Group Health Insurance for active employees and those requested for exclusion, via the DA-181 form, are sent to the State of Kansas Set-Off Program for collection. |
|
Sunday 12/21/2025 |
* KPAY229 is ran, in nightly batch, to remove the outstanding payroll arrearages from SHARP. |
REGENT ONLY Agencies |
|
|
Thursday 12/11/2025 |
On-Cycle files for PPED 12/06/2025 are due as normal. |
|
Friday 12/12/2025 |
Off-Cycle A files for PPED 12/06/2025 are due as normal.
|
|
Monday 12/15/2025 |
Regent On-Cycle and Off Cycle A runs as normal. |
|
Tuesday 12/16/2025 |
FINAL Off-Cycle B files for PPED 12/06/2025 are due as normal.
Off-Cycle B (Includes Reversals) * For supplementals and salary underpayments, the pay adjust check date should be blank.
|
|
Wednesday 12/17/2025 |
FINAL Off-Cycle B runs as normal.
|
|
Friday 12/19/2025 |
FINAL 2025 On-Cycle Paycheck is Issued
|
|
Monday 12/22/2025 |
Final 2025 Off-Cycle Paycheck is Issued (Off-Cycle B)
|
|
SHARP AND REGENTS |
|
|
Wednesday12/23/2025 and after |
From this point forward, only Adjustments impacting OASDI and/or Medicare for tax years prior to 2026 will result in a W-2C. All other adjustments will update the 2026 payroll balances. |
|
After 4/1/2026 |
OASDI and/or Medicare Adjustments will be processed on the off-cycle payroll. Regents* Payroll adjustment files should contain a 'P' indicating prior year business |
United Way and Community Health Charities |
|
|
* SHARP Payroll will verify the deduction end date for all employees enrolled in United Way and/or Community Health Charities. |
|
|
Friday 12/19/2025 |
* For calendar year 2026, agencies can enter a new row effective-dated 12/7/2025 for the first deduction to be taken on the 1/2/2026 paycheck. |
|
Friday 12/19/2025 |
* Nightly batch process establishes UTFXXX (fee portion) of the United Way/Community Health Charities deduction. |
|
Wednesday12/24/2025 |
* Verify employee UTDXXX and UTFXXX deductions are taken correctly. |
|
Tax Information |
|
|
PRIOR to 12/1/2025 |
* Per IRS regulations, all employees claiming exempt from federal withholding must file a new W-4 each calendar year. * Agencies need to run the Payroll WorkCenter query 'EE Fed W/H=Exempt' to get a listing of employees currently claiming exempt from federal withholding. These employees need to be contacted and a 2026 W-4 needs to be submitted if they want to continue to claim exempt from federal withholding. * Agencies should review the primary email address stored in ESS for employees by running the Payroll WorkCenter query 'ESS Primary Email by Agency' and contact employees who have an invalid email address. * 12/1/2025 - An email notification will be sent to all SHARP employees to the employee's email address listed under 'Update My Profile' in the Employee Self Service Center (ESS) who are claiming 2025 exempt from federal withholding.
Regent agencies are responsible for verifying the data in their own systems. The information above is specific to SHARP.
|
|
Monday 12/15/2025 |
* All paper W-4 forms must be entered into SHARP with a 1/1/2026 effective date. Critical: |
|
Sunday 12/21/2025 |
KPAY320 processes in nightly batch
*This process will also enter a new effective-dated row in the SHARP federal tax data records on 12/21/2025 for employees with a special tax withholding status of ‘Non-Resident Alien’ to reflect that no 8233 form has yet been submitted for calendar year 2026. The new tax row will have a 1/1/2026 effective date. * The 8233 indicator on the tax data panel must be updated once a form 8233 for 2026 has been submitted.
|
|
Sunday 12/21/2025 and after |
Any paper W-4 forms received on 12/21/2025 or after, agency personnel will need to enter the data with a 1/1/2026 date. Agency Workflow Administrators will also need to change the effective date to 1/1/2026 for any electronic W-4s received in this time-period.
This process will also need to be completed for any employees who did not get the radio button checked when the steps on 12/15/2025 were completed. |
|
Working After Retirement KPERS (WAR) |
|
|---|---|
|
Effective Sunday 12/7/2025 |
* All employees that have KPERS code AXD should be returned to code AC for 2026.
|
W-2 |
|
|
* Encourage your employees to go paperless with their W-2! * If an employee has an active mailing address in SHARP Personal Information, that address is the address that will be used for mailing the W-2. (Personal Information > Modify a Person > Contact Information Page) |
|
|
Friday 1/2/2026 |
* Last opportunity to complete any changes to employee name, address, or social security number.
This includes any Regent changes that would be submitted via the MRI (Management Reporting Interface). |
|
Week of 1/8/2026 |
* W-2 programs will be executed during this week. |
|
1/31/2026 or before |
* For employees not consenting to electronic W-2s, W-2 forms will be printed and mailed on or before January 31, 2026. |
Refer to Informational Circulars 26-P-011 and 26-P-012 for payroll cycle schedules for the last payroll of 2025 and first payroll of 2026. These do not provide the same level of detail as that provided in this informational circular.
NR:SGZ:clf
INFORMATIONAL CIRCULAR NO: 26-P-014 Supersedes 25-P-013
DATE: December 30, 2025
SUBJECT: 2026 Percentage Method Tables for Federal Tax Withholding
EFFECTIVE DATE: January 1, 2026
OAR CONTACTS: doa_payroll@ks.gov
APPROVAL: Sunni Zentner (original signature on file)
SUMMARY: New Federal Withholding Tax Tables Effective January 1, 2026
The Internal Revenue Service (IRS) has issued new tables for the percentage method of federal income tax withholding for 2026, as published in IRS Publication 15-T. These tables include an Employer’s Worksheet to be used when computing federal tax withholding for wages paid on or after January 1, 2026.
To use the IRS worksheet and withholding tables, wages must be annualized. Annualized income is calculated by multiplying the federal taxable wages for the current bi-weekly pay period by 26 pay periods for the year 2026.
Form W-4 Guidance
For employees with a 2019 or earlier Form W-4:
- One withholding allowance remains $4,300.
For employees with a 2020 or later Form W-4:
- Step 2 of Form W-4 determines which set of withholding tables is used.
- The first set of tables applies to employees who:
- Have a 2019 or earlier Form W-4, or
- Have a 2020 or later Form W-4 without the box in Step 2(c) checked.
- The second set of tables applies to employees who:
- Have a 2020 or later Form W-4 with the box in Step 2(c) checked.
- The first set of tables applies to employees who:
Exempt Status Requirements
IRS regulations continue to require employees claiming exempt status from federal income tax withholding (for income earned in the United States) to submit a new Form W-4 annually. Employees may claim exempt status only if both of the following conditions are met:
- The employee had no federal income tax liability in the prior year, and
- The employee expects no federal income tax liability in the current year.
SHARP Employees
SHARP employees are encouraged to use Employee Self Service beginning January 1, 2026, to submit their 2026 Form W-4. The Form W-4 is available on the IRS website at www.irs.gov.
The Office of Accounts and Reports, Payroll Systems Team, will implement the necessary changes to federal withholding tax calculations for SHARP agencies. Regent institutions are responsible for implementing the updated withholding tables and rates within their own payroll systems.
Regent Institutions – Additional Guidance
Regent institutions should note that the annual amount added to Nonresident Alien (NRA) employee wages for calculating federal income tax withholding for 2026 is:
- $11,800 for NRA employees who have not submitted a 2020 or later Form W-4, and
- $16,100 for NRA employees who have submitted a 2020 or later Form W-4 or were first paid wages in 2020 or later.
Regents should also review IRS Publication 1494 for any updates to amounts used in calculating tax levies related to garnishments. The federal withholding rate on supplemental wages remains 22% for 2026.
IRS regulations require nonresident alien employees who claim an exempt status from federal income tax withholding up to their treaty limit (for income earned in the United States) to submit a new Form 8233 annually. Employees who claimed a nonresident alien exempt status in a prior calendar year must submit a new Form 8233 for 2026 to continue claiming this status.
As a reminder, Regent institutions are responsible for verifying eligibility, ensuring compliance with IRS requirements, and monitoring maximum presence for their nonresident alien employees.
NR:SGZ:cmc
Reference Worksheet 1A
INFORMATIONAL CIRCULAR NO.: 26-P-015 Supersedes 22-P-010
DATE: January 2, 2026
SUBJECT: Organization Dues for changes for ORG060
EFFECTIVE DATE: January 1, 2026
OAR CONTACT: doa_payroll@ks.gov
APPROVAL: Sunni Zentner (original signature on file)
SUMMARY: Organization Dues Changes for ORG060
The organization union dues for members of the Fraternal Order of Police, Lawernce Lodge #2, will change from $17.56 to $18.02 per biweekly payroll period. The new rate will become effective with payroll period beginning December 21, 2025, and ending January 03, 2026, paid on January 16, 2026.
The amounts listed above include the deduction amount (ORG060 deduction code) and the $0.06 service fee (ORF060 deduction code) added together. The new rate for deduction code ORG060 will increase from $17.50 to $17.96, and the fee (ORF060) will remain at $0.06 (for a total deduction of $18.02 per biweekly payroll period).
|
Deduction Code |
Dues Deduction |
|---|---|
|
ORG060 |
$17.96 |
|
ORG060 |
$0.06 |
The Office of Accounts and Reports, Payroll Systems Team is responsible for making this rate change in the SHARP system. Agencies are responsible for ensuring that employees are enrolled in the correct dues’ organization. Regent’s institutions are responsible for ensuring this change is reflected in their individual systems and is effective for paychecks issued on or after January 01, 2026.
NR:SGZ:cmc
INFORMATIONAL CIRCULAR NO: 26-P-016 Supersedes 25-P-018
DATE: January 12, 2026
SUBJECT: W-2 Wage and Tax Statements for Calendar Year 2025
OAR CONTACTS: doa_payroll@ks.gov
APPROVAL: Sunni Zentner (original signature on file)
SUMMARY: Information Pertaining to Employee 2025 W-2 Statements
NEW FOR THIS YEAR:
MASKED SSN:
The default printing for W2s now masks social security numbers, as acceptable by the IRS.
OB3 OVERTIME INFORMATION:
Qualified overtime will be reported in box 14 for 2025. It will be coded ‘OB3 OT’. Please see the attached flyer that should be distributed by your agency to all eligible employees explaining OB3 Qualified OT.
The final version of the KTXPR55 W-2 listing has been generated and is available in your agency MVS mailbox (select the file dated 1/9/2026 with a timestamp of 153112.) The KTXPR55 report contains most information printed on the 2025 W-2 Wage and Tax Statement for each employee of your agency. Agencies have 90 days to download and save this report. The KTXPR55 W-2 listing is sorted by 1) 3-digit agency, 2) alphabetically by last name/first name, and 3) social security number (SSN). The report is totaled by 3-digit agency. The ‘Total Number of Employees’ count from the Grand Totals page represents the total number of 2025 W-2s that were generated for your agency. In the instance where an employee worked for more than one agency, one W-2 form has been prepared that includes earnings and deductions for all agencies. The W-2 information for these employees will be included on the KTXPR55 W-2 listing for the agency appearing on the employee's most current job record.
For employees consenting to receive their W-2 electronically, the form is now available on Employee Self Service (ESS), and employees can simply consent to see their W-2 immediately. For employees receiving a printed W-2, the form will be printed and mailed by the end of January 2026. The IRS deadline for postmarks on the printed and mailed W-2 forms is February 2, 2026.
Employees who have retired or separated from state service will be able to consent to receive their W-2 forms electronically, via Employee Self- Service, for 18 months following separation. Each retired or separated employee will have to sign into Employee Self -Service and complete their consent, even if consent was previously granted. If this consent is not resubmitted, a paper W-2 will be generated and mailed.
Agencies are reminded that the mailing address on the Contact Information page will be the primary address used for mailing the paper W-2 to employees who have not consented to receive an electronic W-2. If the employee has no mailing address, the employee's home address will be used for mailing the W-2. The return address for all mailed W-2 forms will be the Department of Administration, Office of Printing & Mailing. All W-2s returned in the mail as undeliverable will be destroyed immediately.
In cases where the W-2 Wage and Tax Statement information does not agree with your agency records, please notify the Payroll Processing Team, DOA_Payroll@ks.gov, with an explanation of the issue.
For all cases where the social security number is incorrect, please send a copy of the employee's social security card to DOA_Payroll@ks.gov with the explanation. State agencies are not authorized to make changes on W-2 forms. The Social Security Administration and the Kansas Department of Revenue must be notified of corrections made by the Department of Administration.
For employees in need of W-2 form reprints for the most recent 5 years, agencies are expected to recommend that employees consent to view these W-2s electronically using the ‘W-2: Consent, Reissue, Forms’ tile found in Employee Self-Service. The employee may view and print the duplicate by selecting ‘View W-2/W-2c Forms’.
Employees needing a duplicate W-2 who cannot access Employee Self-Service should contact their Agency HR Office. Agency staff should refer to the job aid Agency Requested W2 Reprints for providing these duplicate reissued W-2 statements for employees of your agency.
An attachment is included with this circular to assist agencies in answering questions regarding the W-2 forms. The attachment defines what items must be added (+) or subtracted (-) to arrive at the amounts shown on the W-2 form. In addition, agencies should also consider using the SHARP KPAY318, “Year to Date Balances” report, to assist in answering W-2 related questions. The report is available through SHARP using the path: Home / Payroll for North America / Periodic Payroll Events USA / Balance Reviews / Year to Date Balances. Employee ID and year are required to run this report.
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No Tax on Overtime Employee Flyer 2025 W-2s
INFORMATIONAL CIRCULAR NO.: 26-P-017 Supersedes 25-P-014
DATE: January 13, 2026
SUBJECT: Key Payroll Processing Dates due to Martin Luther King, Jr. Day
EFFECTIVE DATE: January 13, 2026
OAR CONTACTS: doa_payroll@ks.gov
APPROVAL: Sunni Zentner (original signature on file)
SUMMARY: Payroll processing schedule changes due to Martin Luther King, Jr. Day
Due to Martin Luther King, Jr. 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 information circular.
Note: Items noted in red indicate a change to the regular processing schedule.
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