Paying Employees in Wisconsin

Wisconsin 2021 Minimum Wage: $7.25/hour

Wisconsin Overtime Rules: 1.5x’s the regular rate of pay for non-exempt employees for all hours worked over 40 in a workweek

Wisconsin Paystub Requirements:

An employer must state clearly on an employee’s paycheck, pay envelope, or paper accompanying the wage payment, including direct deposit payments:

• the number of hours worked,
• the rate of pay and
• the amount of and reason for each deduction from wages due or earned by the employee

How often do you have to pay employees in Wisconsin?

• Employees must be paid at least monthly with no more than 31 days between pay periods

When is an employee’s final check due in Wisconsin?

• Voluntary resignation – next regular payday
• Involuntary termination – next regular payday

Wisconsin Withholding Tax 

Wisconsin Withholding Tax Registration

• Register online on the State of Wisconsin Department of Revenue website
• Register using form BTR-101

Wages subject to Wisconsin withholding tax

• All wages earned in Wisconsin are subject to Wisconsin income tax, unless the employee is a resident of state with a reciprocal agreement

Wisconsin Employee’s Withholding Exemption Certificate

• Form WT-4

Reciprocity

• Illinois, Indiana, Kentucky and Michigan

Wisconsin Withholding Tax Due Dates (payment frequency assigned by the state)

• Due quarterly on the last day of the month following the quarter-end
• Monthly on the last day of the following month
• Semimonthly by the end of the month for 1-15 and by the 15 of the following month for 16 – EOM

Wisconsin Unemployment Tax

Wisconsin Unemployment Tax Registration

• Register online on the State of Wisconsin Department of Workforce Development website

Wisconsin Unemployment Tax Registration Employer Liabilities

• New employer rate: 3.05%
• 2021 Wage Base: $14,000

Wisconsin Unemployment Tax Registration Due Dates

• Return and payment are due quarterly on the last day of the month following the end of the reporting period

Wisconsin New Hire Reporting

• Employers must report new hires and rehires to the state within 20 days
• P.O. Box 14431
  Madison
  WI 53708
• Phone: 888-300-4473
• Fax: 800-277-8075
• Submit new hires online using the Wisconsin New Hire Reporting Center

Wisconsin Child Support

• Remit Wisconsin child support payments online using Expertpay
• WI SCTF
  Box 74400
  Milwaukee, WI 53274-0400
• Email: bcsinfo@wisconsin.gov

Resources

• Wisconsin Department of Workforce Development
• Wisconsin Department of Revenue
• Wisconsin Department of Children and Families
• Wisconsin New Hire Reporting Center