​Promoting Employment Across Kansas (PEAK) Program

The Promoting Employment Across Kansas (PEAK) program is a key state-level economic development incentive administered by the Kansas Department of Commerce. Enacted in 2009 under the Promoting Employment Across Kansas Act (K.S.A. 74-50,210 through 74-50,216), PEAK encourages companies to locate, relocate, or expand operations in Kansas by allowing them to retain or receive refunds of 95% of the Kansas payroll withholding taxes collected from qualified new employees. This effectively reduces the company's payroll tax burden for eligible jobs, providing significant cash flow benefits tied directly to job creation.Core Benefits

• Companies retain 95% of the state income tax withholding from qualifying employees' wages.
• Benefit duration varies by project scale:
  • Basic projects: Up to 7 years of savings.
  • High-impact projects (e.g., creating at least 100 new jobs within two years): Up to 10 years.
• The incentive is performance-based: Benefits are tied to meeting job creation, wage, and other commitments in a formal agreement. Clawbacks or adjustments apply if targets are not met.
• It applies to both new-to-Kansas companies and in-state expansions/retention in some cases.

Eligibility and RequirementsPEAK is discretionary and competitive. Qualified applicants include:

• For-profit entities with a qualifying NAICS code.
• Not-for-profit entities locating a new national or international headquarters in Kansas.
• Existing Kansas businesses, new startups, out-of-state businesses, or international companies.

General requirements:

• Create new jobs in Kansas resulting from location, relocation, or expansion.
• Meet minimum job creation thresholds within two years:
  • At least 10 new jobs in metropolitan areas (e.g., Shawnee, Douglas, Wyandotte, Johnson, Leavenworth, Sedgwick counties).
  • At least 5 new jobs in non-metropolitan areas.
• Jobs must pay at or above the county median wage (or industry-specific thresholds in some cases) where the facility is located.
• Offer adequate benefits (e.g., health insurance) and meet other program standards.
• Applications must be submitted before hiring PEAK-eligible employees and within 180 days of announcing the project to the Department of Commerce.

High-impact or larger projects may qualify for extended terms or enhanced benefits based on job numbers, investment levels, and economic impact.Application Process

• Applications are accepted year-round.
• Submit via the Kansas Department of Commerce (detailed guidelines and forms available on their site).
• If approved, the company enters into a formal agreement with the state.
• Ongoing quarterly reporting is required to verify eligibility (e.g., wage levels, job counts).
• Contact: James Newins, Program Manager (details on kansascommerce.gov).

Relevance to Topeka / Shawnee CountySince Shawnee County (home to Topeka) is classified as a metropolitan area, projects here need at least 10 new jobs to qualify for basic PEAK benefits. GO Topeka often layers PEAK with local JEDO incentives (e.g., cash grants, property tax exemptions) for a comprehensive package, as seen in recent approvals for companies like Security Benefit and Reser's Fine Foods. This combination helps attract high-wage jobs in sectors like financial services, food manufacturing, and logistics.Additional Notes

• PEAK complements other state programs like the High Performance Incentive Program (HPIP) for investment tax credits.
• For the latest guidelines (including 2025 updates), withholding rates, application forms, and annual reports, visit the official page: kansascommerce.gov/program/business-incentives-and-services/peak.
• The program remains active and unchanged in core structure as of early 2026, with no major legislative overhauls noted recently.

If you're exploring PEAK for a specific project in Topeka (e.g., tied to Commerce Park or expansions), GO Topeka can assist in coordinating with the state for a customized incentive package. Let me know if you need more on how it integrates with local tools!

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Henry McClure 

Time kills deals

785-383-9994

www.henrymcclure.live