Tax Information for Departments

Federal Taxes

The IRS releases a new tax guide for each calendar year, also known as Publication 15, which provides tax information for employers.

The 2022 Percentage Method Table and Wage Bracket Method Tables are included in the IRS Publication 15-T. Please note that the taxation method is dependent upon the employee's W-4 currently on file with KU Payroll.

Social Security / Medicare Tax

• Social Security Wages X 6.2%
• Medicare Wages X 1.45%
• SS and Medicare wages are both figured by the same calculation listed below, with a combined percentage of 7.65%.

EARNINGS TOTAL

+ Fringe Benefit Income
+ Non Monetary Awards
+ Group Life (Tax Class = Taxable Benefit)
+ Taxable Group Life
+ KPERS Deferred Compensation (Contributions to the Kansas Public Employee Deferred Compensation Plan)
- Federal Foster Grandparents / Senior Companion Pay
- Adjustment Earnings
- Adjustment-Net of Taxes
- Personal Reimbursements
- Pre-Tax Parking
- Before-tax Group Health Insurance (include medical, dental, prescription drug and vision premiums)
- Health Care FSA
- Dependent Care FSA
- Advance Payback
- EE Health Savings Account contributions

See fringe benefit rates page for current maximum wages and additional medicare tax percentage.