Informational Circular NO.: 26-P-001                                 

Supersedes 23-P-001

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:

• Kansas ABLE Account
• Kansas State Treasurer: ABLE Account Page

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.

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Printable Version

INFORMATIONAL CIRCULAR NO. 26-P-002                                      

Supersedes 09-P-004 

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. 

NTR:SGZ:had 

Printable Version

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 

Printable Version

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.

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.

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Printable Version

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

2026 On-Cycle

2026 Off-Cycle

Printable Version

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.

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Printable Version

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 

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 

Printable Version

 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.   

Printable Version

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.   

Printable Version

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. 

Printable Version

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 

Printable Version

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.  

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Printable Version

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. 

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 

Printable Version

INFORMATIONAL CIRCULAR NO:  26-P-014

Supersedes 25-P-013 

Attachment 

Reference Worksheet 1A 

Printable Version

Informational Circular No.: 26-P-015       

 Supersedes 22-P-010 

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).  

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 

Printable Version

Informational Circular N0:  26-P-016

Supersedes 25-P-018 

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.  

                     NR:SGZ:had 

                      No Tax on Overtime Employee Flyer 2025 W-2s

                      2025 W2 Statement

                      Printable Version

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.

Please scroll to the next page for schedules.

NR:SGZ:clf

Printable Version

Informational Circular No.: 26-P-018

Supersedes 25-P-017

The Internal Revenue Service Notice 2025-67 announced increased contribution limits for retirement plans as follows:

Kansas Public Employees Retirement System (KPERS)

• IRS sets a contribution limit based on annual compensation differentiated by membership date. 
• Agencies must not allow KPERS contributions to be deducted on earnings exceeding the annual compensation limit.
  • Membership date before July 1, 1996, annual compensation limit is $535,000 (increased from $520,000 in 2025)
  • Membership date on or after July 1, 1996, annual compensation limit is $360,000 (increased from $350,000 in 2025)

Deferred Compensation (IRS Section 457)

Regular Deferred Compensation Plan

• Annual limit increases to $24,500 ($23,500 in 2025) or 100% of includible compensation
• Benefit Plan 457DEF for before-tax contributions
• Benefit Plan 457DRA for Roth after-tax contributions
• This limit also applies to elected and appointed officials using Retirement Benefit Plan V and V1.

• There are three catch-up provisions below. These provisions cannot be used concurrently. Age is determined as of the last day of the calendar year.
  • Special Catch-Up (within 3 years of normal retirement age)
    • Annual limit is twice the general deferral limit and increases to $49,000 ($47,000 in 2025)
    • Benefit Plan 457DER (before-tax)
    • Benefit Plan 457DRR (Roth after-tax)
  • Age 50 and Over Catch-Up
    • Additional $8,000 for 2026 (total limit $32,500; $31,000 in 2025)
    • Benefit Plan 457DEC (before-tax)
    • Benefit Plan 457DRC (Roth after-tax)
  • Age 60-63 Catch-Up
    • Additional $11,250 (150% of the standard age 50 catch-up), total limit $35,750
    • Benefit Plan 457DCS (before-tax)
    • Benefit Plan 457DRS (Roth after-tax)

SECURE 2.0 Catch-Up Contribution Requirement

The SECURE 2.0 Act includes additional requirements for certain catch-up contributions.

• Employees who had more than $150,000 in Medicare wages in the prior calendar year may only make catch-up contributions on a Roth (after-tax) basis.
• If a Roth contribution option is not available under the applicable plan, the employee will not be eligible to make catch-up contributions.

Tax Sheltered Annuities (TSA)

• The limit on annual contributions to a TSA for 2026 is the lesser of $72,000 or 100% of compensation ($70,000 in 2025). [IRS Section 415(c)]
• The annual compensation limit used for calculating mandatory employee and employer contributions increased to $360,000 ($350,000 in 2025) and applies to the mandatory retirement plans for the School for the Blind, School for the Deaf, and Kansas Board of Regents.

School for the Blind and School for the Deaf

• The maximum contribution that can be made to the plan is $36,000.
  • $360,000 maximum annual compensation multiplied by 10% contribution rate (5% employer and 5% employee)

Board of Regents

• For employees starting participation after 1995, the maximum contribution that can be made to the plan is $50,400.

  • $360,000 maximum annual compensation multiplied by 14% contribution rate (8.5% employer and 5.5% employee)
• For employees starting participation prior to 1996, participants are grandfathered and use the annual compensation limit under IRS Code Section 401(a)(17), which increased from $520,000 (for 2025) to $535,000. Applying the 14% contribution rate results in a calculated contribution of $74,900; however, under IRS Code Section 415(c), the maximum allowable contribution to the plan is limited to $72,000 for 2026.

Voluntary Tax-Sheltered Annuity (VTSA)

• The elective deferral limit increases to $24,500 for 2026 ($23,500 in 2025).
• The age 50 and over catch-up contribution limit remains $8,000 in 2026.

Additional Catch-Up Provisions

• The IRS permits additional catch-up contributions for eligible employees as follows:
  • Employees age 50 and over may increase the elective deferral limit by $8,000 annually.
  • Employees age 60-63 (as of December 31 of the applicable tax year) may increase the elective deferral limit by $11,250 annually.
  • The 15-year service rule may allow employees with 15 or more years of service to increase the elective deferral limit by up to $3,000 annually, with a lifetime maximum of $15,000.
  • Employees may utilize the applicable age-based catch-up provision (age 50 and over or age 60-63, as applicable) in addition to the 15-year service rule, if eligible.
  • In accordance with IRS ordering rules, the standard elective deferral limit is applied first, followed by the 15-year service rule, and then the applicable age-based catch-up provision.

Contribution Limits and Compliance

• Nonelective contributions (mandatory retirement plans) are subject to the IRS annual additions limit under Section 415(c).  Elective deferrals (VTSA), including any applicable catch-up contributions (age-based or 15-year service), are subject to separate IRS limits and are not included in the Section 415(c) limit.  These limits are applied independently.
• Regents’ institutions are responsible for ensuring that VTSA contributions for their employees do not exceed applicable IRS limits.
• Due to the complexity of IRS regulations and individual employee circumstances, Regents’ institutions should contact the applicable 403(b) plan carriers for assistance with VTSA-related questions.

NR: SGZ:cmc

Printable version

Informational Circular No:  26-P-019       

Supersedes 12-P-002        

The organization dues for members of the Fraternal Order of Police Lodge 64 Parole Officers will increase from $21.00 to $25.06 per bi-weekly pay period. The new rate will become effective with the payroll period beginning March 15, 2026, and ending March 28, 2026 paid April 10, 2026. 

The amounts listed above include the deduction amount (ORG165 deduction code) and the $0.06 service fee (ORF165 deduction code) added together. The new rate for deduction code ORG165 will increase from $20.94 to $25.00, and the fee (ORF165) will remain at $0.06 (for a total deduction of $25.06 per biweekly payroll period).  

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 April 10, 2026. 

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Printable Version

Informational Circular No.:     26-P-020                                

Supersedes 25-P022 & 25-P026  

Due to summer holidays, some changes have been made to the regular payroll processing schedules. Agencies are asked to note the payroll processing schedule date changes that are listed in this informational circular.

PAY PERIOD ENDING May 9, 2026, has the following impacts due to the Memorial Day holiday, Monday May 25, 2026:

• Off-Cycle B check date is pushed to Tuesday, May 26, 2026
• Off-Cycle C payroll processing is pushed to Tuesday, May 26, 2026, and the paycheck date is pushed to Friday, May 29, 2026.

PAY PERIOD ENDING June 6, 2026, has the following impacts due to the Juneteenth holiday, Friday June 19, 2026:

• On-Cycle and Off-Cycle A paycheck date is early, Thurs. June 18, 2026
• Off-Cycle B payroll processing is early, Tues. June 16, 2026
• REGENT Off-Cycle C payroll files are due early, Thurs. June 18, 2026

PAY PERIOD ENDING June 20, 2026, has the following impacts due to the observed Independence Day holiday, Friday July 3, 2026:

• On-Cycle and Off-Cycle A paycheck date is early, Thurs. July 2, 2026
• Off-Cycle B payroll processing is early, Tues. June 30, 2026
• REGENT Off-Cycle C payroll files are due early, Thurs. July 2, 2026

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Informational Circular NO.: 26-P-021 and 26-A-014

The FIFA World Cup 2026 events to be held in the Kansas City metro area will require resources from various State of Kansas agencies.  Some costs will be covered or reimbursed through funds available from FIFA, Federal, or KC2026 sources while others may require expenditures from state funds.  Due to the magnitude of this event, requests for details of the State of Kansas expenditures associated with the event are expected from multiple sources including, but not limited to, state government, journalists, etc.  As a result, state agencies are being instructed to take action to record all state agency expenditures related to planning, preparing, monitoring, executing, and documenting duties directly related to the World Cup 2026 events.  Reporting requirements only apply to agencies incurring World Cup expenditures.

Agencies must track and are required to report all World Cup related expenditures as follows:

SHARP World Cup Salary and Wage Expenditures

• SHARP World Cup reporting is necessary for any agency that has staff members supporting any World Cup activities, including planning, execution, and follow-up.
• Use the attached SHARP World Cup Template to complete and submit two reports to the Office of Accounts and Report through the Kansas Service Desk using the category ‘World Cup Reporting’.
  • One Preliminary Report, covering the time period of July 1, 2025 - July 18, 2026, due July 31, 2026
  • One Final Report, covering the time period of July 1, 2025 - October 1, 2026, due October 30, 2026
• Agencies are responsible for tracking employee time and salary expenditures associated with World Cup activities using a method determined by the agency.  OAR recommends creating a SHARP Time & Labor Task Group(s) to identify all World Cup-related work.
• Agencies should use the Payable Time Extract to identify employees who reported time to a World Cup Task Group and to obtain the World Cup hours worked for each pay period.
• Complete one row for each employee, funding source, and pay period combination associated with World Cup activities.  If the employee’s payroll costs are distributed across multiple funding sources, report a separate row for each funding source.
• Due to the variation in agency Time & Labor setup, agencies should record the ‘World Cup Hours Worked’ and ‘World Cup Gross Pay’. The ‘Calculated Gross + Fringe Amount’ column is automatically calculated using a standard factor of 1.35.
• Under the column titled ‘Purpose of the Expenditure’, select the activity that best describes the work performed from the drop-down list provided.
• Include any reimbursement activity if the agency has been reimbursed for the expense.

SMART World Cup Expenditures:

• SMART World Cup reporting is necessary for any agency that has World Cup expenditures to support activities including planning, execution, and follow-up, regardless of funding source. 
• Use the attached SMART World Cup Template to complete and submit two reports to the Office of Accounts and Report through the Kansas Service Desk using the category ‘World Cup Reporting’.
  • One Preliminary Report, covering the time period of July 1, 2025 - July 18, 2026, due July 31, 2026
  • One Final Report, covering the time period of July 1, 2025 - October 1, 2026, due October 30, 2026
• Each agency must determine how to track the expenses using one or more chartfield combinations in SMART.  One suggested method is to establish a new ChartField2 (a value of WORLDCUP is recommended) and utilize this value on all applicable transactions.  See the Maintaining Agency-Controlled ChartField Values job aid for instructions on setting up a new chartfield.
• OAR recommends using one of the SMART GL Actuals queries to review and identify World Cup expenditures using filtering based on the agency’s tracking method.
• Report each expenditure at the voucher detail level including the account code(s) and the funding details.
• Under the column titled ‘Purpose of the Expenditure’, select the activity that best describes the expense from the drop-down list provided.
• Include any reimbursement activity if the agency has been reimbursed for the expense.

SHARP World Cup Template

SMART World Cup Template

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Informational Circular No.:26-P-022

Supersedes 25-P-024

This informational circular discusses key payroll processing concepts to aid in fiscal year end closing. 

Note: A separate information circular regarding the fiscal year 2027 payroll contribution rates will be issued as soon as the information becomes available. 

Budget End Date and Fiscal Year Changes

The Budget End Date and Fiscal Year on the Department Budget tables will be updated centrally at the beginning of the fiscal year. This process (BUD006) is scheduled to run during the nightly batch cycle on June 13, 2026. In that process, a new row will be added to the Department Budget tables with an effective date of June 7, 2026 (the beginning date of the first on-cycle payroll charged to FY2027). The Budget End Date will be June 5, 2027.

Payroll Adjustments

Agencies need to complete all FY2026 payroll adjustments on or before the Off-Cycle C which processes on Monday night, June 22, 2026. This includes clean-up of all Rejected by Payroll (RP) rows listed on the Reject by Payroll (Payable Time) Time and Labor Workcenter Query.  Any adjustments processed after June 22, 2026, will be included with FY2027.

Benefits Contribution Rates

Supplementals and adjustments use the benefit contribution rates effective for the pay period being adjusted. Supplementals and adjustments for pay period ending dates greater than or equal to June 7, 2026, will use fiscal year 2027 rates.

Fiscal Year Expenditure Impact

Supplementals, adjustments and reversals will be charged to expenditures in the fiscal year of the off-cycle paycheck date regardless of the pay period being adjusted.  Off-Cycle C (scheduled for June 22, 2026, paycheck date June 25, 2026) for the pay period ending June 6, 2026, will be the last opportunity to have a paycheck adjustment charged to FY2026. 

The fiscal year expenditure impact applies to both SHARP agencies and Regent institutions.

Regent Institutions Responsibilities

Regent institutions are responsible for ensuring the correct benefit and tax contribution rates are used when calculating payroll for employees of their agencies and for ensuring the SMART INF06 interface files impact the correct fiscal year.

Regent Off-Cycle B & C Cutoffs – early file submission dates

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Informational Circular NO.: 26-P-023

The organization union dues for members of the American Federal of State, County, and Municipal Employees (AFSCME), will change from $13.74 to $22.11 per biweekly payroll period.  The new rate will become effective with payroll period beginning June 07, 2026, through June 20, 2026, paid on July 03, 2026.

The amounts listed above include the deduction amount (ORG715 deduction code) and the $0.06 service fee (ORF715 deduction code) added together. The new rate for deduction code ORG715 will increase to $22.11, and the fee (ORF715) will remain at $0.06 (for a total deduction of $22.17 per biweekly payroll period). 

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 July 03, 2026.

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Printable Version

Informational Circular NO.: 26-P-024                                                  

Supersedes 25-P-027

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 2027. The fiscal year 2027 rates will become effective with the on-cycle payroll period beginning June 7, 2026, paid July 2, 2026. The withholding rates for OASDI, Medicare, Federal income taxes, and Kansas income taxes remain unchanged for the remainder of calendar year 2026.

For fiscal year 2027, the employer’s contribution to KPERS Death and Disability Insurance will be 1.00% (except for retirement codes J1, J2, J3 which are 0.4%).

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:

Calendar Year Dates

2000                            4/1/2000-12/31/2000

2001                            1/1/2001-12/31/2001

2002                            1/1/2002-12/31/2002

2003                            1/1/2003-12/31/2003

2004                            1/1/2004-12/31/2004

2009                            1/1/2009-12/31/2009

2010                            1/1/2010-12/31/2010

2011                            1/1/2011-12/31/2011

2012                            1/1/2012-12/31/2012

2013                            1/1/2013-12/31/2013

2016                            1/1/2016-12/31/2016

2017                            1/1/2017-12/31/2017

2020                            1/1/2020-12/31/2020

2021                            1/1/2021-12/31/2021

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.

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Printable Version

Attachment A

Attachment B

Attachment C