0000860748S-8EX-FILING FEESN/Axbrli:sharesiso4217:USDxbrli:pure00008607482026-05-282026-05-28000086074812026-05-282026-05-28
Exhibit 107
Calculation of Filing Fee Table
FORM S-8
(Form Type)
Kemper Corporation
(Exact Name of Registrant as Specified in its Charter)
Newly Registered Securities
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| Security Type | Security Class Title | Fee Calculation Rule | Amount Registered | Proposed Maximum Offering Price Per Unit | Maximum Aggregate Offering Price | Fee Rate | Amount of Registration Fee |
| 1 | Equity | Common Stock, par value $0.10 per share | Rule 457(h) | 1,000,000 | $29.095 | $29,095,000 | 0.00013810 | $4,018.02 |
| Total Offering Amounts | | $29,095,000 | | $4,018.02 |
| Total Fee Offsets | | | | $- |
| Net Fee Due | | | | $4,018.02 |
Offering Notes
1
(a) Kemper Corporation, a Delaware corporation (the “Registrant”), is registering 1,000,000 shares of common stock, par value $0.10 per share (the “Common Stock”), that may be issued under the Kemper Corporation 2026 Inducement Plan (the “Plan”). Pursuant to Rule 416 of the Securities Act of 1933, as amended (the “Securities Act”), this Registration Statement also covers such additional and indeterminate number of securities as may become issuable pursuant to the provisions of the Plan relating to adjustments for changes resulting from a stock dividend, stock split or similar change.
(b) The offering price per unit and in the aggregate are estimated in accordance with Rule 457(h) under the Securities Act solely for the purpose of calculating the registration fee. The price of $29.095 per share represents the average high and low sales prices of the Common Stock as quoted on the New York Stock Exchange on May 20, 2026.