PAYROLL TAX RATES
Wisconsin payroll tax rates
Unemployment tax, income tax withholding, minimum wage and paid leave in Wisconsin, each with its effective date and the agency page it comes from.
Unemployment insurance
| Item | Value | Effective | Source |
|---|---|---|---|
| Agency | Wisconsin Department of Workforce Development (DWD), Unemployment Insurance Division (opens in a new tab) | Wisconsin DWD, Unemployment Insurance Employer Resources (opens in a new tab) | |
| Taxable wage base | $14,000 | Wisconsin DWD, Unemployment Insurance 2026 Tax Rates (opens in a new tab) | |
| Wage base set each year | No | Wisconsin DWD, UI Employer Handbook (UCB-201-P), Section 2 Part 4: Account Reporting (opens in a new tab) | |
| New employer rate | 3.05% to 3.25%3.05% with taxable payroll under $500,000, 3.25% at $500,000 or more; new construction employers pay 2.50% or 2.70%Surcharges includedConstruction 2.5% to 2.7%3.05% to 3.25% from January 1, 2027 | Wisconsin DWD, Unemployment Insurance 2026 Tax Rates (opens in a new tab) | |
| Employee contribution | None | Wisconsin DWD, UI Employer Handbook (UCB-201-P), Section 2 Part 4: Account Reporting (opens in a new tab) | |
| When an employer becomes liable | Liable once you pay $1,500 or more in wages in a calendar quarter, or employ one or more people for some part of a day in 20 or more weeks of a calendar year (part-time staff count). Also liable if you pay any Wisconsin wages and owe FUTA that year, or take over a covered business. Farm: $20,000 cash wages in a quarter or 10 workers in 20 weeks. Household: $1,000 cash in a quarter. 501(c)(3) nonprofits: 4 or more workers in 20 weeks. | Wisconsin DWD, UI Employer Handbook (UCB-201-P), Section 2 Part 1: Establishing Coverage (opens in a new tab) | |
| Experience rate after | 3 years | Wisconsin DWD, UI Employer Handbook (UCB-201-P), Section 2 Part 4: Account Reporting (opens in a new tab) | |
| Quarterly report due | Quarterly contribution and wage report due April 30, July 31, October 31 and January 31 (the next business day when the date falls on a weekend or holiday) | Wisconsin DWD, UI Employer Handbook (UCB-201-P), Section 2 Part 4: Account Reporting (opens in a new tab) | |
| FUTA credit reduction | Not yet set | US DOL OUI, FUTA Credit Reductions (opens in a new tab) |
Checked on October 5, 2026.
Income tax withholding
| Item | Value | Effective | Source |
|---|---|---|---|
| Agency | Wisconsin Department of Revenue (DOR) (opens in a new tab) | Wisconsin DOR, Withholding Tax (opens in a new tab) | |
| Withholding rates | 3.54% to 7.65% | Wisconsin DOR, Publication W-166, Withholding Tax Guide (1/26, PDF) (opens in a new tab) | |
| Supplemental wages | Optional flat rate, by income | Wisconsin DOR, Publication W-166, Withholding Tax Guide (1/26, PDF) (opens in a new tab) | |
| Reciprocity | Illinois: Form W-220Indiana: Form W-220Kentucky: Form W-220Michigan: Form W-220 | Wisconsin DOR, Form W-220, Nonresident Employee's Withholding Reciprocity Declaration (R. 7-22, PDF) (opens in a new tab) | |
| Employee's withholding form | Form WT-4 | Wisconsin DOR, Publication W-166, Withholding Tax Guide (1/26, PDF) (opens in a new tab) | |
| Local income taxes | No | Wisconsin DOR, Publication W-166, Withholding Tax Guide (1/26, PDF) (opens in a new tab) |
Checked on October 5, 2026.
Minimum wage
| Item | Value | Effective | Source |
|---|---|---|---|
| Minimum wage | $7.25 | Wisconsin DWD Labor Standards, Minimum Wage (opens in a new tab) | |
| Tipped employees, cash wage | $2.33 | Wisconsin DWD Labor Standards, Minimum Wage (opens in a new tab) | |
| Rises with inflation | No | Wisconsin Statutes ch. 104 (s. 104.001, s. 104.035) (opens in a new tab) | |
| Local rates | No local minimum wages: 'A city, village, town, or county may not enact and administer an ordinance establishing a minimum wage' (Wis. Stat. 104.001(2)). | Wisconsin Statutes s. 104.001, Statewide concern; uniformity (opens in a new tab) |
Checked on October 5, 2026.
Paid family and medical leave
| Item | Value | Effective | Source |
|---|---|---|---|
| State program | None | Wisconsin DWD Equal Rights, Wisconsin Family and Medical Leave Act (opens in a new tab) |
Checked on October 5, 2026.
Workers' compensation
| Item | Value | Effective | Source |
|---|---|---|---|
| Required | From 3 employees, or fewer than 3 employees paid $500 or more combined in any calendar quarter for work in Wisconsin (covered from the 10th day of the next quarter) | Wisconsin DWD, Worker's Compensation Employer Resources (opens in a new tab) | |
| State fund | None; private insurers | Wisconsin DWD, Worker's Compensation Employer Resources (opens in a new tab) |
Checked on October 5, 2026.
What a paycheck costs the employer in Wisconsin
Employer taxes and contributions on one employee's pay in Wisconsin, per check and for the year, at the rates a new employer pays. State rates are the ones on this page; federal rates are the ones on the federal payroll tax rates page.
Pay$
Pay frequency
Construction employerUses the construction new employer rate
- Employer taxes and contributions per check
- $260.77 to $265.39
- First check of the year
- Cost per check
- $2,568.46 to $2,573.08
- Pay included, first check
- Cost per year
- $65,059.00 to $65,087.00
- Pay included
Later checks cost less once pay passes a wage base: the year's last check costs $2,484.23, pay included.
| Item | Rate | First check | Per year | Source |
|---|---|---|---|---|
| Social Security, employer share | 6.2% on the first $184,500 | $143.08 | $3,720.00 | IRS, Publication 15 (2026), Employer's Tax Guide (opens in a new tab) |
| Medicare, employer share | 1.45% of all pay | $33.46 | $870.00 | IRS, Publication 15 (2026), Employer's Tax Guide (opens in a new tab) |
| Federal unemployment (FUTA) | 0.6% on the first $7,000After the full 5.4% credit. Employers in a credit reduction state pay more. | $13.85None after check 4 | $42.00 | IRS, Publication 15 (2026), Employer's Tax Guide (opens in a new tab) |
| Wisconsin unemployment | 3.05% to 3.25% on the first $14,0003.05% with taxable payroll under $500,000, 3.25% at $500,000 or more; new construction employers pay 2.50% or 2.70% | $70.38 to $75.00None after check 7 | $427.00 to $455.00 | Wisconsin DWD, Unemployment Insurance 2026 Tax Rates (opens in a new tab) |
| Employer taxes and contributions | $260.77 to $265.39 | $5,059.00 to $5,087.00 | ||
| Pay | $2,307.69 | $60,000.00 | ||
| Pay plus employer costs | $2,568.46 to $2,573.08 | $65,059.00 to $65,087.00 |
Checked on October 5, 2026. Shows one employee's pay for a full calendar year, every check at the rates in force on October 13, 2026, with all pay subject to these taxes, the new employer rates and the full employer shares the law sets. An employer may choose to pay an employee's share too. Benefits and other costs are not included.
Common questions
A new employer pays 3.05% with taxable payroll under $500,000, 3.25% at $500,000 or more; new construction employers pay 2.50% or 2.70%. The tax applies to the first $14,000 of each employee's wages a year. An experience rate follows after 3 years.
Yes: 3.54% to 7.65%. Supplemental wages: optional flat rate, by income.
$7.25 an hour.
No. Wisconsin has no state paid family or medical leave program funded through payroll.
WORKLIO HCM
Payroll taxes calculated, deposited and filed in every state
Worklio HCM calculates, deposits and files payroll taxes in every state and locality, city, county and school district taxes included, and rates and rules update without you noticing. We help open state accounts when you hire somewhere new. Payroll and HCM for companies with 50 to 50,000+ employees.
Rates in other states
- Alabama
- Alaska
- Arizona
- Arkansas
- California
- Colorado
- Connecticut
- Delaware
- District of Columbia
- Florida
- Georgia
- Hawaii
- Idaho
- Illinois
- Indiana
- Iowa
- Kansas
- Kentucky
- Louisiana
- Maine
- Maryland
- Massachusetts
- Michigan
- Minnesota
- Mississippi
- Missouri
- Montana
- Nebraska
- Nevada
- New Hampshire
- New Jersey
- New Mexico
- New York
- North Carolina
- North Dakota
- Ohio
- Oklahoma
- Oregon
- Pennsylvania
- Rhode Island
- South Carolina
- South Dakota
- Tennessee
- Texas
- Utah
- Vermont
- Virginia
- Washington
- West Virginia
- Wyoming
Sources
The agency page or document behind each figure, as checked.
- Wisconsin DWD, Unemployment Insurance Employer Resources (opens in a new tab)
- Wisconsin DWD, Unemployment Insurance 2026 Tax Rates (opens in a new tab)
- Wisconsin DWD, UI Employer Handbook (UCB-201-P), Section 2 Part 4: Account Reporting (opens in a new tab)
- Wisconsin DWD, Unemployment Insurance 2027 Tax Rates (opens in a new tab)
- Wisconsin DWD, UI Employer Handbook (UCB-201-P), Section 2 Part 1: Establishing Coverage (opens in a new tab)
- US DOL OUI, FUTA Credit Reductions (opens in a new tab)
- Wisconsin DOR, Withholding Tax (opens in a new tab)
- Wisconsin DOR, Publication W-166, Withholding Tax Guide (1/26, PDF) (opens in a new tab)
- Wisconsin DOR, Form W-220, Nonresident Employee's Withholding Reciprocity Declaration (R. 7-22, PDF) (opens in a new tab)
- Wisconsin DWD Labor Standards, Minimum Wage (opens in a new tab)
- Wisconsin Statutes ch. 104 (s. 104.001, s. 104.035) (opens in a new tab)
- Wisconsin DWD Equal Rights, Wisconsin Family and Medical Leave Act (opens in a new tab)
- Wisconsin DWD, Worker's Compensation Employer Resources (opens in a new tab)
- IRS, Publication 15 (2026), Employer's Tax Guide (opens in a new tab)
General information, not legal or tax advice. Rules change; confirm current requirements with the relevant agency or your advisor. You remain responsible for your employment taxes.