FY 2027

27-P-001 Unemployment Compensation Insurance, Social Security (OASDI) and Medicare Exemptions

Informational Circular NO.: 27-P-001

Supersedes: 20-P-010


DATE:	June 24, 2026
SUBJECT:	UCI, OASDI, and Medicare Exemptions
EFFECTIVE DATE:	Immediately
OAR CONTACT:	doa_payroll@ks.gov
APPROVAL:	Sunni Zentner (original signature on file)
SUMMARY:	Guidance on employee exemptions from UCI, OASDI, and Medicare and agency responsibilities for maintaining accurate employee tax data.

SUMMARY

Kansas law exempts certain groups of employees from Unemployment Compensation Insurance (UCI). In addition, federal law and the State of Kansas Section 218 Agreement with the Social Security Administration exempt certain employees from Social Security (OASDI) and/or Medicare coverage.

This informational circular is issued to assist SHARP and Regent agencies in properly establishing employee tax coverage and maintaining accurate employee tax records.

AGENCY RESPONSIBILITIES

SHARP and Regent agency personnel are responsible for ensuring employee tax data is established and maintained accurately in accordance with applicable state and federal requirements.

Agencies should ensure that staff responsible for employee setup, hiring, and payroll processing understand exemption requirements and periodically review employee tax data for accuracy.

UNEMPLOYMENT COMPENSATION INSURANCE (UCI)

An employee is exempt from UCI only when all positions held by the employee are exempt from UCI under applicable state statute.

For SHARP agencies, the Employee Tax Data > State Tax Data page in SHARP should have the "Exempt From SUT" checkbox selected for exempt employees.

Regent agencies should establish and maintain UCI tax status in accordance with Regent payroll system procedures.

If an employee holds multiple positions and any position is subject to UCI, UCI tax applies to all wages paid to the employee, including wages from positions that would otherwise be exempt if held alone.

Agencies should periodically review employees assigned to exempt positions to ensure UCI tax data remains accurate. Changes in job duties, appointments, employment status, or concurrent employment may affect exemption eligibility.

SOCIAL SECURITY (OASDI) AND MEDICARE

Certain employees may be exempt from Social Security (OASDI), Medicare, or both, based on federal law and the State of Kansas Section 218 Agreement. Exemption status must be established in accordance with applicable federal requirements and the provisions of the Section 218 Agreement.

For SHARP agencies, FICA status is maintained on Job Data.

The FICA Status field should be established as follows:

• Exempt – Employee is exempt from both OASDI and Medicare.

• Medicare Only – Employee is exempt from OASDI but subject to Medicare.

• Subject – Employee is subject to both OASDI and Medicare.

Agencies should periodically review employee FICA status to ensure exemption determinations remain accurate and supported by applicable federal and state requirements.

Agencies are responsible for ensuring that FICA status is established correctly and should contact Statewide Payroll if assistance is needed in determining an employee's exemption status.

QUESTIONS

Questions regarding employee tax setup, exemption determinations, or payroll tax processing should be directed to Statewide Payroll at doa_payroll@ks.gov.

ATTACHMENT

Attachment A provides a reference listing of SHARP job codes commonly associated with positions that may qualify for exemption from UCI. The attachment is intended as a reference tool only and is not all-inclusive. Agencies remain responsible for determining whether an individual position meets applicable statutory exemption requirements.

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Attachment

Printable Version

27-P-002 People Tools Upgrade and Impact on Payroll Processing Dates August 07 2026

Informational Circular NO.: 27-P-002


DATE:	July 29, 2026
SUBJECT:	Key Payroll Processing Dates due to People Tools Upgrade
EFFECTIVE DATE:	August 03, 2026
OAR CONTACTS:	doa_payroll@ks.gov
APPROVAL:	Sunni Zentner (original signature on file)
SUMMARY:	Payroll processing schedule changes due to the PUM project

Due to the upcoming People Tools upgrade, several deadlines for the regular payroll processing cycle for Pay Period July 19, 2026-August 1, 20206 have been adjusted. Agencies should review the revised payroll processing schedule and note all applicable due dates outlined in this informational circular.

SHARP Agencies

Pay Period July 19, 2026-August 1, 2026

Monday, August 3, 2026

Off-Cycle C payroll files for Pay period July 5, 2026-July 18, 2026, will be processed.
Paysheets for the on-cycle payroll will be created for Pay Period July 19, 2026-August 1, 2026
All job actions (i.e., FLSA Status changes) must be entered by 7:00 PM
All employees’ reported time must be entered (and approved, if applicable) by 6:30 PM (Leave payouts are calculated based on approved reported time.)
All payable time must be approved by 7:00 PM
All terminations and retirements must be entered by 7:00 PM
The first on-cycle preliminary pay calculation will be processed.

Tuesday, August 4, 2026

Second, on-cycle preliminary pay calculation will be processed.

Wednesday, August 5, 2026

Third, on-cycle preliminary pay calculation will be processed.

Thursday, August 6, 2026

Final calculation and Confirm for the on cycle will be processed.

Friday August 7, 2026, through August 9, 2026

SHARP SYSTEM WILL BE UNAVAILABLE TO AGENCIES

Monday, August 10, 2026

Normal payroll processing batch jobs will resume; off-Cycle A payroll files will be processed for pay period July 19, 2026-August 1, 2026, payment date August 14, 2026.

Friday, August 14, 2026

PAYDAY

Regents Payroll Processing

Pay Period July 19, 2026-August 1, 2026

Monday, August 3, 2026

Off-Cycle C payroll files will be processed for Pay period July 5, 2026, -July 18, 2026
- Files due on Friday July 31, 2026, no change

Wednesday, August 5, 2026

On-Cycle files DUE

Thursday, August 6, 2026

Off-Cycle files DUE

Friday August 7, 2026, through August 9, 2026

SHARP SYSTEM WILL BE UNAVAILABLE

Monday, August 10, 2026

Normal payroll processing batch jobs will resume; ON/Off-Cycle A payroll files will be processed for pay period July 19, 2026-August 1, 2026.

Friday, August 14, 2026

PAYDAY

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Printable Version

27-P-003 Organization Dues Changes for ORG281

Informational Circular NO: 27-P-003

Supersedes 25-P-010


DATE:	August 4, 2026
SUBJECT:	Organization Dues Changes for ORG281
EFFECTIVE DATE:	August 2, 2026
OAR CONTACTS:	doa_payroll@ks.gov
APPROVAL:	Sunni Zentner (original signature on file)
SUMMARY:	Organization Dues Changes for ORG281

The organization dues for members of the Kansas State Troopers Association will increase from $39.33 to $40.05 per bi-weekly pay period. The new rate will become effective with the payroll period beginning August 2, 2026, and ending August 15, 2026, paid August 28, 2026,

The amounts listed above include the deduction amount (ORG281 deduction code) and the $0.06 service fee (ORF281 deduction code) added together. The new rate for deduction code ORG281 will increase from $39.33 to $40.05, and the fee (ORF281) will remain at $0.06 (for a total deduction of $40.11 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 institutions are responsible for ensuring this change is reflected in their individual systems and is effective for paychecks issued on or after August 28, 2026.

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Printable Version

27-P-004 Key Payroll Processing Dates for Labor Day Holiday 2026

INFORMATIONAL CIRCULAR NO.: 27-P-004

Supersedes 26-P-003


DATE:	August 18, 2026
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.

PAY PERIOD ENDING August 29, 2026, has the following impacts due to the Labor Day holiday, Monday September 7, 2026:

SHARP & Regents: Off-Cycle A payroll processing is pushed to Tuesday, September 8, 2026 and the paycheck date will remain Friday, September 11, 2026.

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Printable Version

27-P-005 2027 SHARP On-cycle and Off-cycle Payroll Schedules

Informational Circular NO.: 27-P-005

Supersedes 26-P-005


DATE:	September 10, 2026
SUBJECT:	2027 SHARP On-Cycle & Off-Cycle Payroll Schedules
EFFECTIVE DATE:	12/20/2026
OAR CONTACTS:	doa_payroll@ks.gov
APPROVAL:	Sunni Zentner (original signature on file)
SUMMARY:	2027 SHARP On-Cycle & Off-Cycle Payroll Schedules

Attached are the 2027 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.

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2027 On-Cycle

2027 Off-Cycle

Printable Version

27-P-006 Key Payroll Processing Dates for Veterans Day 2026

Informational Circular NO.: 27-P-006

Supersedes 26-P-009


DATE:	October 30, 2026
SUBJECT:	Key Payroll Processing Dates Due to Veteran’s Day
EFFECTIVE DATE:	November 09,2026
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 Wednesday November 11, 2026, and changes have been made to the regular payroll processing schedule. Agencies are asked to note the payroll processing schedule due date changes that are listed and in bold in this information circular.

SHARP AGENCIES

Day	Date	Deadline	Task	Pay Pd. End
Monday	11/09/2026		PAY DAY: Off-Cycle B - Off-Cycle C calc/confirm	10/24/26
		12:00 P.M.	- Time & Labor cutoff for Interface users due early	11/07/26
		7:00 P.M.	- Time & Labor cutoff for Online users due early - Final SHARP updates must be entered: --> Terminations and retirements --> Job actions	11/07/26
			- Paysheets created for On-Cycle - First On-Cycle pay calculations run	11/07/26
Tuesday	11/10/2026		- On-Cycle Pre-calc	11/07/26
Wednesday	11/11/2026		VETERAN'S DAY HOLIDAY
Thursday	11/12/2026		- On-Cycle Pre-calc	11/07/26
Friday	11/13/2026		PAY DAY: Off-Cycle C	10/24/26
		6:30 P.M.	- On-Cycle Time & Labor reported time submissions/approvals	11/07/26
		7:00 P.M.	- Payable time approvals must be completed	11/07/26
			- FINAL On-Cycle Calc/Confirm	11/07/26

Monday	11/16/2026		- Off-Cycle A calc/confirm	11/07/26
Wednesday	11/18/2026		- Off-Cycle B calc/confirm	11/07/26
Friday	11/20/2026		PAY DAY On-Cycle & Off-Cycle A	11/07/26

Monday	11/23/2026		PAY DAY Off-Cycle B - Off-Cycle C calc/confirm	11/07/26
Thursday	11/26/2026		THANKSGIVING HOLIDAY
Friday	11/27/2026		DAY AFTER THANKSGIVING DAY HOLIDAY PAY DAY Off-Cycle C	11/07/26

REGENT AGENCIES

Day	Date	Deadline	Task	Pay Pd. End
Monday	11/09/2026		PAY DAY: Off-Cycle B - Off-Cycle C calc/confirm	10/24/26
Wednesday	11/11/2026		VETERAN'S DAY HOLIDAY
Thursday	11/12/2026	4:00 PM	- On-Cycle pay detail files due	11/07/26
Friday	11/13/2026		PAY DAY: Off-Cycle C	10/24/26
		4:00 PM	- Off-Cycle A pay detail files due	11/07/26

Monday	11/16/2026		- On-Cycle & Off-A calc/confirm	11/07/26
Tuesday	11/17/2026	4:00 PM	- Off-Cycle B pay detail files due	11/07/26
Wednesday	11/18/2026		- Off-Cycle B calc/confirm	11/07/26
Friday	11/20/2026	4:00 PM	PAY DAY On-Cycle & Off-A - Off-Cycle C pay detail files due	11/07/26

Monday	11/23/2026		PAY DAY Off-B - Off-Cycle C calc/confirm	11/07/26
Thursday	11/26/2026		THANKSGIVING HOLIDAY
Friday	11/27/2026		DAY AFTER THANKSGIVING DAY HOLIDAY PAY DAY Off-Cycle C	11/07/26

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Printable version

27-P-007 Key Payroll Processing Dates for Thanksgiving Day 2026

Informational Circular NO: 27-P-007

Supersedes 26-P-008


DATE:	October 30, 2026
SUBJECT:	Key Payroll Processing Dates Due to Thanksgiving Holiday
EFFECTIVE DATE:	November 8, 2026
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 26 and Friday November 27. There have been changes made to the regular payroll processing schedule. Agencies are asked to note the payroll processing schedule due date changes that are listed in bold in this information circular.

SHARP AGENCIES

Day	Date	Deadline	Task	Pay Pd. End
Monday	11/23/2026		PAY DAY Off-Cycle B - Off-Cycle C calc/confirm	11/07/26
		12:00 P.M.	- Time & Labor cutoff for Interface users due early	11/21/26
		7:00 P.M.	- Time & Labor cutoff for Online users due early - Final SHARP updates must be entered: --> Terminations and retirements --> Job actions	11/21/26
			- Paysheets created for On-Cycle - First On-Cycle pay calculations run	11/21/26
Tuesday	11/24/2026		- On-Cycle Pre-calc	11/21/26
Wednesday	11/25/2026	6:30 P.M.	- On-Cycle Time & Labor reported time submissions/approvals	11/21/26
		7:00 P.M.	- Payable time approvals must be completed	11/21/26
			- FINAL On-Cycle Calc/Confirm	11/21/26
Thursday	11/26/2026		THANKSGIVING HOLIDAY
Friday	11/27/2026		DAY AFTER THANKSGIVING DAY HOLIDAY *PAY DAY Off-Cycle C*	*11/07/26*

Monday	11/30/2026		- Off-Cycle A calc/confirm	11/21/26
Wednesday	12/02/2026		- Off-Cycle B calc/confirm	11/21/26
Friday	12/04/2026		PAY DAY On-Cycle & Off-Cycle A	11/21/26

Monday	12/07/2026		PAY DAY Off-Cycle B - Off-Cycle C calc/confirm	11/21/26
Thursday	12/10/2026		PAY DAY Off-Cycle C	11/21/26

REGENT AGENCIES

Day	Date	Deadline	Task	Pay Pd. End
Monday	11/23/2026		PAY DAY Off-Cycle B - Off-Cycle C calc/confirm	11/07/26
Wednesday	11/25/2026	12:00 P.M.	- On-Cycle pay detail files due early	11/21/26
		4:00 P.M.	- Off-Cycle A pay detail files due early	11/21/26
Thursday	11/26/2026		THANKSGIVING HOLIDAY
Friday	11/27/2026		DAY AFTER THANKSGIVING DAY HOLIDAY *PAY DAY Off-Cycle C*	*11/07/26*

Monday	11/30/2026		- On-Cycle & Off-Cycle A calc	11/21/26
Tuesday	12/01/2026	4:00 P.M.	- Off-Cycle B pay detail files due	11/21/26
Wednesday	12/02/2026		- Off-Cycle B calc/confirm	11/21/26
Friday	12/04/2026	4:00 P.M.	PAY DAY On-Cycle & Off-A - Off-Cycle C pay detail files due	11/21/26

Monday	12/07/2026		PAY DAY Off-Cycle B - Off-Cycle C calc/confirm	11/21/26
Thursday	12/10/2026		PAY DAY Off-Cycle C	11/21/26

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Printable Version

27-P-008 Lump Sum Payment Reporting Requirements

Informational Circular NO.: 27-P-008

Supersedes 14-P-006


DATE:	October 30, 2026
SUBJECT:	Lump Sum Payment Reporting Requirements
EFFECTIVE DATE:	Immediately
OAR CONTACTS:	Statewide Payroll
APPROVAL:	Sunni Zentner (original signature on file)
SUMMARY:	Updated requirements for reporting lump sum payments for employees with active child support Income Withholding Orders (IWOs).

Due to the increased number of Income Withholding Orders (IWOs) from multiple states being administered by Statewide Payroll, we are updating requirements for reporting lump sum payments.

Effective immediately, Agency HR/Payroll staff must provide Statewide Payroll with at least 21 days' notice before a lump sum payment is made to an employee with an active IWO, not just those with arrears. Notice must be submitted through a ServiceNow ticket no later than 21 days before the scheduled check date. The 21-day advance notice provides Statewide Payroll sufficient time to meet applicable child support reporting requirements, including the Kansas requirement to provide at least 14 days' notice before certain lump sum payments are made.

Failure to provide the required 21-day notice may result in the lump sum payment being delayed until Statewide Payroll can complete the required reporting and receive any applicable withholding instructions.

What Qualifies as a Lump Sum Payment?

A lump sum payment is income paid to an employee in the form of a bonus, commission, payment in lieu of vacation or other leave, or another qualifying payment. Kansas law excludes regular-payday compensation, expense reimbursements, and severance pay on termination from this definition.

Attachment A contains a list of earnings codes identified by Statewide Payroll as lump sum payments.

Agency Responsibilities

Agency HR/Payroll staff should continue checking the KPAY226 report in the agency MVS mailbox every Monday. The report identifies employees subject to the lump sum reporting process and lists upcoming scheduled longevity payments and their applicable pay period end dates.

Agencies are not required to notify Statewide Payroll of scheduled longevity payments, as these payments are already identified on the KPAY226 report.

However, if an employee listed on the KPAY226 report is scheduled to receive a lump sum payment other than a longevity payment (such as a leave payout or bonus), the agency must submit a ServiceNow ticket to Statewide Payroll no later than 21 days before the scheduled check date containing:

Employee name
Employee ID
Estimated check date of the lump sum payment
Type of lump sum payment / earnings code
Estimated gross amount of the lump sum payment

If the payment amount or check date changes after the ticket is submitted, the agency must update Statewide Payroll as soon as possible.

Regent Institutions

For Regent institutions, the KREGPAY1 Regent Pay Detail Interface includes an edit/warning when a lump sum payment is processed for an employee identified through the applicable child support garnishment process. Regent institutions must ensure the required advance notification has been submitted before transmitting a qualifying lump sum payment. If required notification has not been completed, the payment may need to be removed from the interface file and delayed until Statewide Payroll confirms that it may be processed.

Statewide Payroll Responsibilities

Upon receipt of the agency notification, Statewide Payroll will determine the applicable reporting and withholding requirements based on the IWO and issuing jurisdiction. Statewide Payroll will report the upcoming lump sum payment to the appropriate child support agency, as required, and communicate any withholding instructions or other required action to the agency.

Reporting a lump sum does not mean that the entire payment will be withheld. Statewide Payroll will determine the amount to withhold based on the applicable IWO, requirements of the issuing jurisdiction, and federal withholding limits.

Please review the attached list of lump sum earnings codes.

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Lump Sum Earn Codes

Printable Version

27-P-009 December 2026 Payroll Processing

Informational Circular NO: 27-P-009

Supersedes 26-P-011


DATE:	November 4, 2026
SUBJECT:	FINAL 2026 Payroll Processing Schedule
EFFECTIVE DATE:	Immediately
OAR CONTACTS:	doa_payroll@ks.gov
APPROVAL:	Sunni Zentner (original signature on file)
SUMMARY:	FINAL 2026 Payroll Processing Schedule

As 2026 calendar year-end approaches, the Office of Accounts and Reports is preparing for the issuance of calendar year 2026 Wage and Tax Statements (Forms W-2) and Non-Resident Alien Compensation Statements (1042-S).

Any 2026 paycheck adjustments processed after the cut-off dates will update the employee’s calendar year 2027 balances; a corrected W-2 (Form W-2C) for 2026 will not be issued.

SHARP AGENCIES

Day	Date	Deadline	Task	Pay Pd. End
Saturday	12/19/2026		PRIOR TO 12/19/2026: - NEW 2027 CY United Way & Community Health Charities deduction deadline for SHARP entry; code UTDXXX --> New row should be effective dated 12/20/2026 for first 2027 deduction	*1/2/2027*
Sunday	12/20/2026		- KPERS WAR employees with code 'AXD' need updated to code 'AC' for 2027 - FIRST DAY OF FIRST PAY PERIOD PAID IN 2027	1/2/2027
Monday	12/21/2026		PAY DAY Off-Cycle B - Off-Cycle C calc/confirm	12/5/26
		12:00 P.M.	- Time & Labor cutoff for Interface users due early	12/19/26
		7:00 P.M.	- Time & Labor cutoff for Online users due early - Final SHARP updates must be entered: --> Terminations and retirements --> Job actions --> Arrearages/Advances for 2026 must be resolved	12/19/26
			- Paysheets created and pre-calculation for On-Cycle --> No DA-180 forms will be accepted for this payroll	12/19/26
Tuesday	12/22/2026		- On-Cycle Pre-calc	12/19/26
Wednesday	12/23/2026	6:30 P.M.	- On-Cycle Time & Labor reported time submissions/approvals	12/19/26
		7:00 P.M.	- Payable time approvals must be completed	12/19/26
			- FINAL On-Cycle Calc/Confirm	12/19/26
Thursday	12/24/2026		CHRISTMAS EVE HOLIDAY *PAY DAY Off-Cycle C*	*12/5/26*
Friday	12/25/2026		CHRISTMAS DAY HOLIDAY
Monday	12/28/2026	7:00 P.M.	- ADJ-ALL online adjustment deadline for 2026	12/19/26
			- Off-A calc: FINAL PAYCYCLE OF 2026	12/19/26
Tuesday	12/29/2026		- Off-B & Off-C paycycles CANCELLED	12/19/26
Wednesday	12/30/2026		- DA-181 submission deadline for 2026
Thursday	12/31/2026		- FINAL 2026 Pay Day On-Cycle/Off-Cycle A	12/19/26
Friday	1/1/2027		NEW YEAR'S DAY HOLIDAY

REGENT AGENCIES

Day	Date	Deadline	Task	Pay Pd. End
Sunday	12/20/2026		- FIRST DAY OF FIRST PAY PERIOD PAID IN 2027	1/2/2027
Monday	12/21/2026		PAY DAY Off-Cycle B - Off-Cycle C processed	12/5/26
Wednesday	12/23/2026	12:00 P.M.	- On-Cycle Time payroll files due to Dept. of Admin.	12/19/26
Thursday	12/24/2026		CHRISTMAS EVE HOLIDAY *PAY DAY Off-Cycle C*	*12/5/26*
Friday	12/25/2026		CHRISTMAS DAY HOLIDAY
Sunday	12/27/2026		- Stand Alone process for On-Cycle	12/19/26
Monday	12/28/2026	12:00 P.M.	- Off-A payroll files due to Dept. of Admin.	12/19/26
Monday	12/28/2026		- Off-A processed: FINAL PAYCYCLE OF 2026	12/19/26
Tuesday	12/29/2026		- Off-B & Off-C paycycles CANCELLED	12/19/26
Thursday	12/31/2026		- FINAL 2026 Pay Day On-Cycle/Off-Cycle A	12/19/26
Friday	1/1/2027		NEW YEAR'S DAY HOLIDAY

A second information circular will be sent with new year payroll/paycycle processing schedule.

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Printable Version

27-P-010 First 2027 Payroll Processing Schedule

Informational Circular NO: 27-P-010

Supersedes 26-P-012


DATE:	November 5, 2026
SUBJECT:	FIRST 2027 Payroll Processing
EFFECTIVE DATE:	Immediately
OAR CONTACTS:	doa_payroll@ks.gov
APPROVAL:	Sunni Zentner (original signature on file)
SUMMARY:	FIRST 2027 Payroll Processing

Any 2026 paycheck adjustments processed after the cut-off dates will update the employee’s calendar year 2027 balances; a corrected W-2 (Form W-2C) for 2026 will not be issued.

SHARP AGENCIES

Day	Date	Deadline	Task	Pay Pd. End
Monday	1/4/2027		*- Off-B & Off-C paycycles CANCELLED*	*12/19/26*
Monday	1/4/2027	6:00 P.M.	- Time & Labor cutoff for Interface users due early	1/2/27
Tuesday	1/5/2027	7:00 P.M.	- Time & Labor cutoff for Online users due early - Final SHARP updates must be entered: --> Terminations and retirements --> Job actions	1/2/27
Tuesday	1/5/2027		- Paysheets created for On-Cycle - Pre-Calc	1/2/27
Wednesday	1/6/2027		- On-Cycle Pre-calc	1/2/27
Thursday	1/7/2027		- On-Cycle Pre-calc	1/2/27
Friday	1/8/2027	6:30 P.M.	- On-Cycle Time & Labor reported time submissions/approvals	1/2/27
		7:00 P.M.	- Payable time approvals must be completed	1/2/27
			- FINAL On-Cycle Calc/Confirm	1/2/27

Monday	1/11/2027		- Off-Cycle A calc/confirm	1/2/27
Wednesday	1/13/2027		- Off-Cycle B calc/confirm	1/2/27
Friday	1/15/2027		PAY DAY On-Cycle & Off-Cycle A	1/2/27

Monday	1/18/2027		MARTIN LUTHER KING'S DAY HOLIDAY
Tuesday	1/19/2027		PAY DAY Off-Cycle B - Off-Cycle C calc/confirm	1/2/27
Tuesday	1/19/2027	*12:00 P.M.*	*- Time & Labor cutoff for Interface users*	*1/16/27*
		7:00 P.M.	- Time & Labor cutoff for Online users due early - Final SHARP updates must be entered: --> Terminations and retirements --> Job actions	1/16/27
			- Paysheets created for On-Cycle - Pre-Calc	1/16/27
Friday	1/22/2027		PAY DAY Off-Cycle C	1/2/27

REGENT AGENCIES

Day	Date	Deadline	Task	Pay Pd. End
Monday	1/4/2027		*- Off-B & Off-C paycycles CANCELLED*	*12/19/26*
Thursday	1/7/2027		- Last MRI file to include any employee name, address, or SSN changes for 2026 W2 forms
Thursday	1/7/2027	4:00 P.M.	- On-Cycle payroll files due to Dept. of Admin.	1/2/27
Friday	1/8/2027	4:00 P.M.	- Off-Cycle A payroll files due to Dept. of Admin.	1/2/27

Monday	1/11/2027		- On-Cycle & Off-Cycle A processed	1/2/27
Wednesday	1/13/2027		- Off-Cycle B processed	1/2/27
Friday	1/15/2027		PAY DAY On-Cycle & Off-Cycle A	1/2/27

Monday	1/18/2027		MARTIN LUTHER KING'S DAY HOLIDAY
Tuesday	1/19/2027		PAY DAY Off-Cycle B - Off-Cycle C processed	1/2/27
Friday	1/22/2027		PAY DAY Off-Cycle C	1/2/27

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Printable Version

27-P-011 2026 YE_2027 YB Payroll Tasks

Informational Circular NO: 27-P-011

Supersedes 26-P-013


DATE:	November 6, 2026
SUBJECT:	2026 Year-End/2027 Year-Begin Payroll Tasks
EFFECTIVE DATE:	Immediately
OAR CONTACTS:	doa_payroll@ks.gov
APPROVAL:	Sunni Zentner (original signature on file)
SUMMARY:	2026 Year-End/2027 Year-Begin Payroll Tasks

As 2026 calendar year-end approaches, the Office of Accounts and Reports is preparing for the issuance of calendar year 2026 Wage and Tax Statements (Forms W-2) and Non-Resident Alien Compensation Statements (1042-S).

Any 2026 paycheck adjustments processed after the cut-off dates will update the employee’s calendar year 2027 balances; a corrected W-2 (Form W-2C) for 2026 will not be issued for the employee involved.

SHARP ONLY Agencies
Paycheck Adjustments
Friday 12/18/2026	* DA-180 forms must be submitted by 6:00 p.m. for guaranteed 2026 processing. * Do Not forget to research your RP (Rejected by Payroll) rows for Time and Labor. If these rows require a DA-180 for cleanup, this is your last opportunity for 2026 processing.
Monday 12/28/2026	* Agencies have until 7:00 p.m. to enter on-line adjustment (ADJ-ALL run control) * Do Not forget to research your RP (Rejected by Payroll) rows for Time and Labor. If these rows require the on-line adjustment (ADJ-ALL) for cleanup, this is your last opportunity.
Wednesday 12/30/2026	On-Cycle Paychecks are Posted to SMART as normal.
Thursday 12/31/2026	Final On-Cycle Paycheck is issued early.
Thursday 12/31/2026	Final 2026 Off-Cycle Paycheck (Off-Cycle A) is Issued early.
CANCELLED PAYCYCLES	Off-Cycle B and Off-Cycle C are CANCELLED.
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 2026 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.
Sunday 12/20/2026	* KPAY229 is ran, in nightly batch, to remove the outstanding payroll arrearages from SHARP. * Once this job has ran, any employee inquiries for specific information regarding these debts will be directed to the employee's agency.
Prior to Monday 12/28/2026	* All outstanding payroll debts (arrearages or advances) must be resolved by personal reimbursement (PRB) or paycheck deduction prior to off-cycle A. * PAY007 'Deductions in Arrears Report": Verify that collection will be made on all employees listed on this report. * Any employees that are unable to pay off their arrear’s balances either through payroll deduction or personal check will either: Need Form DA-181 Completed OR the balance of the arrears will be sent to set-off
Thursday 12/30/2026	* DA-181, SHARP Exclusion Request Form is due by 12:00 p.m. * Agencies are allowed to request specific debts not to be submitted to the Set-Off Program for the period of one calendar year by submitting this form. * This form is to only be used for arrearages that are being actively collected on.
Starting Monday 1/04/2027	* 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.
REGENT ONLY Agencies
Wednesday 12/23/2026	On-Cycle files for PPED 12/19/2026 are due early by 12:00 p.m.
SUNDAY 12/27/2026	Regent On-Cycle runs early as a stand-alone payroll.
Monday 12/28/2026	FINAL Off-Cycle A files for PPED 12/19/2026 are due early by 12:00 p.m. * These files should contain a 'C', indicating the current year business. * Pay adjust check date should contain the original check issue date for the paycheck being reversed. * Any paycheck reversals submitted after this date will update the 2027 payroll balances. * For supplementals and salary underpayments, the pay adjust check date should be blank. * For all other adjustment types, the pay adjust check date field should contain the original paycheck issue date of the paycheck being adjusted. (Must be a 2026 date)
Monday 12/28/2026	Regent Off Cycle A runs as normal.
Thursday 12/31/2026	Final On-Cycle Paycheck is issued early.
Thursday 12/31/2026	Final 2026 Off-Cycle Paycheck (Off-Cycle A) is Issued early.
CANCELLED PAYCYCLES	Off-Cycle B and Off-Cycle C are CANCELLED.

SHARP AND REGENTS
Tuesday 12/29/2026 and after	From this point forward, only Adjustments impacting OASDI and/or Medicare for tax years prior to 2027 will result in a W-2C. All other adjustments will update the 2027 payroll balances. Regents Payroll adjustment files should contain a 'C' for current year business.
After 4/11/2027	OASDI and/or Medicare Adjustments will be processed on the off-cycle payroll. * Arrearages or refunds for OASDI and/or Medicare taxes for prior calendar years and limited to those adjustments resulting from a change in Social Security status, must be submitted in an off-cycle payroll or on separate REGENT payroll interface files. Regents * Payroll adjustment files should contain a 'P' indicating prior year business * Pay adjust check date field should contain the original check issue date of the paycheck being adjusted * This scenario is the only scenario where the prior year indicator of 'P' should be used. Any other type of adjustment that is sent in with this type will be rejected.
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. * The deduction END date on the general deduction page for the 2026 United Way or Community Health Charities contributions for both the UTDXXX and UTFXXX deduction codes should be dated 12/19/2026. * This forces the last 2026 deduction to be taken on the paycheck issued 12/31/2026, IF the deduction was taken over 26 pay periods.
PRIOR TO Saturday 12/19/2026	* For calendar year 2027, agencies can enter a new row effective-dated 12/20/2026 for the first deduction to be taken on the 1/15/2027 paycheck. * If the deduction is to be taken over 26 pay periods, a deduction end date of 12/18/2027 should be entered. * Use the code UTDXXX.
PRIOR TO Saturday 12/19/2026	* Nightly batch process establishes UTFXXX (fee portion) of the United Way/Community Health Charities deduction. * This process reduces the 2027 deduction amount by $0.06 and creates a UTFXXX deduction code. * The sum of the UTDXXX and UTFXXX deduction codes will match the employee's authorized deduction amount. * Refer to this process if you miss the 12/19/2026 deadline and need to manually set up the United Way fee deduction.
Wednesday1/6/2027	* Verify employee UTDXXX and UTFXXX deductions are taken correctly. * If an employee is missing either of these deductions, you will need to manually set the deductions up.

Tax Information
PRIOR to Tuesday 12/1/2026	* 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 2027 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. * The 2027 Federal W-4 form can be found on ESS. * 12/1/2026 - 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 2026 exempt from federal withholding. Regent agencies are responsible for verifying the data in their own systems. The information above is specific to SHARP.
Sunday 12/20/2026	KPAY320 processes in nightly batch * This process searches for all employees that had a W-4 email notification sent. * If a new W-4 has not been received, a 1/1/2027 row is AUTOMATICALLY entered in the Employee Tax Data, updating the employee's marital status to 'single' with no adjustments. * The KPAY320 only looks at the federal taxes. Employees are advised to also review their state tax withholding to determine if changes are needed. This process will also enter a new effective-dated row in the SHARP federal tax data records on 12/20/2026 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 2027. The new tax row will have a 1/1/2027 effective date. The 8233 indicator on the tax data panel must be updated once a form 8233 for 2027 has been submitted.
Sunday 12/20/2026 and after	Any paper W-4 forms received on 12/20/2026 or after, agency personnel will need to enter the data with a 1/1/2027 date. Agency Workflow Administrators will also need to change the effective date to 1/1/2027 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 12/01/2026 were completed.
Monday 1/08/2027	* All paper W-4 forms must be entered into SHARP with a 1/1/2027 effective date. Critical: * Make sure to check the radio buttons ‘New W-4 Received’ on the employee’s ‘Federal Tax Data’ panel in SHARP for the new row that is entered. * Agency Workflow Administrators also need to check the radio button ‘New W-4 Received’ on the electronic W-4s submitted by the employee for calendar year 2027.

Tax Information

PRIOR to Tuesday

12/1/2026

* 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 2027 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.
* The 2027 Federal W-4 form can be found on ESS.
* 12/1/2026 - 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 2026 exempt from federal withholding.

Regent agencies are responsible for verifying the data in their own systems. The information above is specific to SHARP.

Sunday

12/20/2026

KPAY320 processes in nightly batch

* This process searches for all employees that had a W-4 email notification sent.
* If a new W-4 has not been received, a 1/1/2027 row is AUTOMATICALLY entered in the Employee Tax Data, updating the employee's marital status to 'single' with no adjustments.
* The KPAY320 only looks at the federal taxes. Employees are advised to also review their state tax withholding to determine if changes are needed.
*This process will also enter a new effective-dated row in the SHARP federal tax data records on 12/20/2026 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 2027. The new tax row will have a 1/1/2027 effective date.
* The 8233 indicator on the tax data panel must be updated once a form 8233 for 2027 has been submitted.

Sunday

12/20/2026 and after

Any paper W-4 forms received on 12/20/2026 or after, agency personnel will need to enter the data with a 1/1/2027 date. Agency Workflow Administrators will also need to change the effective date to 1/1/2027 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 12/01/2026 were completed.

Monday

1/08/2027

* All paper W-4 forms must be entered into SHARP with a 1/1/2027 effective date.

Critical:

* Make sure to check the radio buttons ‘New W-4 Received’ on the employee’s ‘Federal Tax Data’ panel in SHARP for the new row that is entered.
* Agency Workflow Administrators also need to check the radio button ‘New W-4 Received’ on the electronic W-4s submitted by the employee for calendar year 2027.

Working After Retirement KPERS (WAR)
Effective Sunday 12/20/2026	* All employees that have KPERS code AXD should be returned to code AC for 2027. * Refer to WorkCenter Query: WAR AXD Job Aid. https://admin.ks.gov/offices/accounts-reports/state-agencies/payroll/payroll-procedures-job-aids

Working After Retirement KPERS (WAR)

Effective

Sunday

12/20/2026

* All employees that have KPERS code AXD should be returned to code AC for 2027.
* Refer to WorkCenter Query: WAR AXD Job Aid. https://admin.ks.gov/offices/accounts-reports/state-agencies/payroll/payroll-procedures-job-aids

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) * If the employee has no active mailing address, then the home address will be used. * There are character limits on the W-2 form. It is critical the employees' address length on Address 1, and Address 2 if applicable, is limited to 30 characters.
Thursday 1/7/2027	* 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 1/11/2027	* W-2 programs will be executed during this week. * Notification of the release of electronic W-2s will be sent via SHARP Infolist.
2/01/2027 or before	* For employees not consenting to electronic W-2s, W-2 forms will be printed and mailed on or before February 1, 2027. * Notification of the W-2 mailings will be sent via the SHARP Infolist.

Refer to Informational Circulars 27-P-009 and 27-P-010 for payroll cycle schedules for the last payroll of 2026 and first payroll of 2027.

These do not provide the same level of detail as that provided in this informational circular.

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Printable Version

27-P-012 Change in Social Security Base Rate

Informational Circular NO: 27-P-012

Supersedes 26-P-010


DATE:	November 6, 2026
SUBJECT:	Change in Social Security Base Rate
EFFECTIVE DATE:	January 1, 2027
OAR CONTACTS:	doa_payroll@ks.gov
APPROVAL:	Sunni Zentner (original signature on file)
SUMMARY:	2027 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 $192,300 for calendar year 2027, up $7,800 from the 2026 wage base of $184,500.

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 $11,922.60

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

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Printable Version

Informational Circular NO.: 27-P-001

Supersedes: 20-P-010

SUMMARY

AGENCY RESPONSIBILITIES

UNEMPLOYMENT COMPENSATION INSURANCE (UCI)

SOCIAL SECURITY (OASDI) AND MEDICARE

QUESTIONS

ATTACHMENT

Informational Circular NO.: 27-P-002

SHARP Agencies

Monday, August 3, 2026

Tuesday, August 4, 2026

Wednesday, August 5, 2026

Thursday, August 6, 2026

Friday August 7, 2026, through August 9, 2026

Monday, August 10, 2026

Friday, August 14, 2026

Regents Payroll Processing

Monday, August 3, 2026

Wednesday, August 5, 2026

Thursday, August 6, 2026

Friday August 7, 2026, through August 9, 2026

Monday, August 10, 2026

Friday, August 14, 2026

Informational Circular NO: 27-P-003

Supersedes 25-P-010

INFORMATIONAL CIRCULAR NO.: 27-P-004

Supersedes 26-P-003

Informational Circular NO.: 27-P-005

Supersedes 26-P-005

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

Key Deadlines:

Regent’s Off-Cycle Payroll Processing

Informational Circular NO.: 27-P-006

Supersedes 26-P-009

SHARP AGENCIES

Day

Date

Deadline

Task

Pay Pd. End

Monday

11/09/2026

PAY DAY: Off-Cycle B

- Off-Cycle C calc/confirm

10/24/26

12:00 P.M.

- Time & Labor cutoff for Interface users due early

11/07/26

7:00 P.M.

- Time & Labor cutoff for Online users due early

- Final SHARP updates must be entered:

--> Terminations and retirements

--> Job actions

11/07/26

- Paysheets created for On-Cycle

- First On-Cycle pay calculations run

11/07/26

Tuesday

11/10/2026

- On-Cycle Pre-calc

11/07/26

Wednesday

11/11/2026

VETERAN'S DAY HOLIDAY

Thursday

11/12/2026

- On-Cycle Pre-calc

11/07/26

Friday

11/13/2026

PAY DAY: Off-Cycle C

10/24/26

6:30 P.M.

- On-Cycle Time & Labor reported time submissions/approvals

11/07/26

7:00 P.M.

- Payable time approvals must be completed

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.