Withholding
Withholding requirements
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.
More information
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
01/06/2021
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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