Kansas Statutes
Article 55 - Payroll Accounting For State Agencies
75-5543 Same; leave payment reserve assessment; rate and amount of assessment; gross wages defined.

75-5543. Same; leave payment reserve assessment; rate and amount of assessment; gross wages defined. (a) Commencing with the first payroll period chargeable to funds appropriated for the fiscal year beginning on July 1, 1994, and for each payroll period thereafter, each state agency shall certify with each payroll, the amount of each leave payment reserve assessment for such state agency, not in conflict with appropriations therefor. The director of accounts and reports shall transfer the amount of each leave payment reserve assessment for such state agency to the credit of the state leave payment reserve fund.
(b) For fiscal years beginning July 1, 1994, and each July 1 thereafter, the secretary of administration shall determine annually the rate of the leave payment reserve assessment for all state agencies based upon the experience of all state agencies. Such rate shall be expressed as a percentage and shall be the same for all state agencies. The secretary of administration may utilize actuarial and other professional assistance in determining the rate of the leave payment reserve assessment under this section. On or before July 15, 1994, and each July 15 thereafter, the director of the budget shall notify each state agency of the rate of the leave payment reserve assessment for the next fiscal year. The secretary of administration may adjust the rate of the leave payment reserve assessment during a fiscal year as necessary to pay projected expenditures as they become due.
(c) The amount of the leave payment reserve assessment for each state agency shall be determined by multiplying the total gross wages for each employee for each payroll period of such state agency, by the rate of the leave payment reserve assessment for the fiscal year.
(d) As used in this section "gross wages" means all compensation for services, including commissions, bonuses, back pay and the value of all remuneration including benefits paid in any medium other than cash. For purposes of this section, "gross wages" shall not include any payments made by the state board of regents pursuant to the provisions of subsection (5) of K.S.A. 74-4927a, and amendments thereto, to a member of the faculty or other person defined in subsection (1)(a) of K.S.A. 74-4925, and amendments thereto.
History: L. 1992, ch. 207, § 2; L. 1994, ch. 176, § 2; L. 2006, ch. 168, § 4; July 1.

<< Previous

Next >>

Structure Kansas Statutes

Kansas Statutes

Chapter 75 - State Departments; Public Officers And Employees

Article 55 - Payroll Accounting For State Agencies

75-5501 Formulation, installation and operation of system of payroll accounting; system elements and principles; modification for biweekly payroll periods; plan for deductions for certain employee organization and association dues.

75-5501a Biweekly payroll periods; university of Kansas medical center; establishment for other state agencies, authority of secretary of administration; implementation procedures.

75-5502 Payroll accounting system; staggered or cycled payroll periods or pay dates, limitations; powers of director of accounts and reports.

75-5503 Same; changes in payroll periods and pay dates; notice to affected employees required; time for notice.

75-5504 Same; duty of appointing authority to certify changes to payroll rosters and encumbrance documents to director of accounts and reports; reliance thereon by director.

75-5505 Same; standard 40-hour workweek established; exception, when; submission of information to director of accounts and reports; inapplicability to elective state officers.