Wisconsin

Withholding

Withholding requirements

N/A

Supplemental rate

Add supplemental wages to regular wages for the current or preceding period, compute tax on the total, and subtract tax withheld on regular wages, or withhold at a flat approved percentage based on wages:
Wages between $0-$10,910 withhold at 4%
Wages between $10,910-$21,820 withhold at 5.84%
Wages between $21,820-$240,190 withhold at 6.27%
Wages $240,190 and over withhold at 7.65%.

State Unemployment Insurance (SUI)

Wage base

$14,000

Contribuitions

Rates range from 0.00% to 12%.
New employers with payroll less than $500,000 should use a rate of 3.05%.
New employers with a payroll greater than $500,000 should use a rate of 4.55%.
New construction employers with income less than $500,000 should use a rate of 3.75%.
New construction employers with income greater than $500,000 should use a rate of 4.55%.

More information

All rates include the solvency tax, assigned to the employer based on their construction rate.

Labor

Minimum wage

$7.25

Termination Pay

If an employee is fired or quits, they should receive final pay on the regular payday.
In the case of business relocation or closing constitues employee must be paid within 24 hours.

New Hire Filing

Reporting deadline

Within 20 days of employee hiring, rehiring, or returning to work.

Reporting by mail

Department of Workforce Development
New Hire Reporting
P.O. Box 14431
Madison, WI 53708-0431

New hire reporting form

Form W-4

Child Support

More information

Wisconsin Support Collections Trust Fund (WI SCTF)
PO Box 74400
Milwaukee, WI 53274-0400

Other

Local taxes

N/A

Reciprocal states

Illinois, Indiana, Kentucky, and Michigan

Disability insurance

N/A

Helpful links

Last Updated

05/01/2019

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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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