High Performance Incentive Program

Tax incentives for high-performing companies

CONTACT

Richard Martinez, HPIP Program Manager

(785) 296-7174

Richard.Martinez@ks.gov

The High Performance Incentive Program (HPIP) provides tax incentives to qualifying employers who pay above average wages, along with having a robust commitment to teach skills development for their workers. 

HPIP provides a 10% tax credit that is eligible for capital investment of at least $50,000 at the company’s facility. In the five metro counties of Douglas, Johnson, Sedgwick, Shawnee and Wyandotte, the threshold is $1 million. The tax credit has a 16-year carryforward provided facilities are able to requalify for HPIP. 

Who Qualifies

To qualify, a company must: 

  1. be a for-profit company subject to state taxes; 
  2. pay above-average wages (as compared to other similar firms in the same geographical area with matching NAICS codes); 
  3. make a significant investment in eligible employee training; and 
  4. be either a manufacturer or able to document that most of its sales are to Kansas manufacturers and/or out-of-state businesses or government agencies. 

A business in any NAICS code can qualify if it is a headquarters or back-office operation of a national or multi-national corporation.

Benefits

  • A 10% income tax credit on eligible capital investment 
  • A sales tax exemption that will be used with the company’s eligible capital investment for the qualified facility
  • A training tax credit up to $50,000
  • Access to other business assistance programs

Wage Standards

  • The wage standards allow companies to wage-qualify a worksite, based on their first three or four digits of their North American Industry Classification System (NAICS) code. 
  • Three-digit codes are divided up into six county regions along with six metro counties. Four-digit codes are divided into Eastern Rural, Western Rural and the six metro counties.
  • WAGE STANDARDS LISTED IN HPIP RESOURCES ARE VALID FOR PERIODS ENDING BETWEEN JULY 1, 2020 TO JUNE 30, 2021

Application Fees

  1. First time certifications – $750; or
  2. Re-certifications – $250; or
  3. One page carry-forward only – $0.

Where to Start

Applications for HPIP are accepted year round. Fill out the application and pay your fees below.

HPIP Resources

HPIP Alternative Wage Standards
Download
HPIP Counties: Three-Digit Wage Standards
Download
HPIP Guidelines and Application
View
HPIP Overview
Download
HPIP Project Description
View
HPIP Regions: Four-Digit Wage Standards
Download
Tax Credit Carry-forward Application
View
Worksites with 500 or Fewer Employees: Four-Digit Wage Standards
Download
Worksites with 500 or Fewer Employees: Three-Digit Wage Standards
Download
Worksites with More Than 500 Employees: Four-Digit Wage Standards
Download
Worksites with More Than 500 Employees: Three-Digit Wage Standards
Download

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