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)
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%.
All rates include the solvency tax, assigned to the employer based on their construction rate.
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
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
Wisconsin Support Collections Trust Fund (WI SCTF)
PO Box 74400
Milwaukee, WI 53274-0400
Illinois, Indiana, Kentucky, and Michigan
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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