Well, I don't know how it is in other states, but in Kansas, only the first $12k of payroll per employee is taxed per year. The rest is exempt from tax. So, i

Well, I don't know how it is in other states, but in Kansas, only the first $12k of payroll per employee is taxed per year. The rest is exempt from tax. So, if you pay someone $10 an hour or $25 an hour for a full-time job for the year, the payroll tax is still the same for that employee.