2025 YEAR END
Withholding
Withholding requirements
Supplemental rate
Wisconsin allows two methods for withholding on supplemental wages:
- Aggregate Method: Add supplemental wages to regular wages for the current or preceding payroll period, compute tax on the total, and subtract tax already withheld.
- Flat Percentage Method: Employers may use a flat percentage based on income brackets.
State Unemployment Insurance (SUI)
Wage base
$14,000
Contributions
- Range: 0.00% to 12.00%, depending on the employer’s experience rating and reserve percentage.
New Employers
- Payroll < $500,000: 3.05% (includes 0.55% solvency tax)
- Payroll ≥ $500,000: 3.25% (includes 0.75% solvency tax)
New Construction Employers
- Payroll < $500,000: 2.90% (includes 0.55% solvency tax)
- Payroll ≥ $500,000: 3.10% (includes 0.75% solvency tax)
More information
All rates include the solvency tax, assigned to the employer based on their construction rate.
The solvency tax is a mandatory component of the total rate and varies based on employer type and payroll size.
Labor
Minimum wage
$7.25
Termination Pay
- If an employee quits or is terminated, Wisconsin law requires that they be paid their final wages on the next regular payday.
- If the termination is due to a business closure, relocation, merger, or sale, the employer must pay the final wages within 24 hours of separation.
More information
- Tipped employees may be paid $2.33 per hour in direct wages, provided their tips bring them up to at least $7.25/hour.
- Opportunity wage: Workers under 20 years old may be paid $5.90/hour for their first 90 days.
New Hire Filing
Reporting deadline
Within 20 days of employee hiring, rehiring, or returning to work.
Reporting online
Reporting by mail
Department of Workforce Development
New Hire Reporting
P.O. Box 14431
Madison, WI 53708-0431
New hire reporting form
Child Support
Online payments
More information
Wisconsin Support Collections Trust Fund (WI SCTF)
PO Box 74400
Milwaukee, WI 53274-0400
Other
New employer registration
Local taxes
N/A
Reciprocal states
Illinois, Indiana, Kentucky, and Michigan
Disability insurance
N/A
Helpful links
Last Updated
10/01/2025
States
The information provided here should not be considered legal or accounting advice nor should it substitute for legal, accounting, and other professional advice. If you require legal or accounting advice, you should always consult your licensed attorney, accountant, or other professional to discuss the facts of your particular situation.
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