USA State Taxes

WISCONSIN (WI)

STATE INCOME TAX (SIT)

Description	Amount	Effective Date	Website	Deposit Method / Frequency / Threshold	Forms
Wage Withholding	Tables		Department of Revenue - Withholding Tax Video - How to pay withholding tax through My Tax Account portal. See My Tax Account link. Apply for State Withholding tax number online at My Tax Account.	Annually EFT < $300 (Use WT-7 only) Semi-Monthly EFT Over $20,000 If pay date is 1-15th, due by last day of month, 16th-month end. Due on or before 15th of following month. Monthly EFT $2,401- $20,000 Quarterly EFT $301 - $2400 Due on or before last day of month following monthly or quarterly period. Pay by: My Tax Account, Telefile, ACH Credit or WT-6 file transmission.	Withholding Forms, Tax Guide and Tables Electronic Withholding Tax Deposit Report: WT-6 Annual Reconciliation - Due 31-Jan of following year: WT -7 (fill-in) Use Federal W4 or Wisconsin Withholding Exemption Certificate / New Hire - WT-4
Supplemental Wage / Bonus Rate	3.54%, 4.65%, 5.30% or 7.65%	Unchanged from 2023

Description

Amount

Effective Date

Website

Deposit Method / Frequency / Threshold

Forms

Wage Withholding

Tables

Department of Revenue - Withholding Tax

Video - How to pay withholding tax through My Tax Account portal. See My Tax Account link.

Apply for State Withholding tax number online at My Tax Account.

Annually EFT < $300 (Use WT-7 only)

Semi-Monthly EFT Over $20,000 If pay date is 1-15th, due by last day of month, 16th-month end. Due on or before 15th of following month.

Monthly EFT $2,401- $20,000

Quarterly EFT $301 - $2400

Due on or before last day of month following monthly or quarterly period.

Pay by: My Tax Account, Telefile, ACH Credit or WT-6 file transmission.

Withholding Forms, Tax Guide and Tables

Electronic Withholding Tax Deposit Report: WT-6

Annual Reconciliation - Due 31-Jan of following year: WT -7 (fill-in)

Use Federal W4 or Wisconsin Withholding Exemption Certificate / New Hire - WT-4

Supplemental Wage / Bonus Rate

3.54%, 4.65%, 5.30% or 7.65%

Unchanged from 2023

Notes:

File even if no tax is withheld during the period.

Wisconsin has reciprocal agreements with Illinois, Indiana, Kentucky and Michigan. See Publication 121.

STATE UNEMPLOYMENT INSURANCE (SUI)

Description	Amount	Effective Date	Website	Deposit Method / Frequency / Threshold	Forms
Maximum Taxable Earnings	$14,000	Unchanged from 2023	Department of Workforce Development (DWD) - UI	Quarterly - EFT New Employer registration and File Wage reports at UI Employer Online Services	UI Forms Submit reports online. Quarterly Contribution Report - UC-101-E Quarterly Wage Report - UC-7823-E
Employee Deduction	None
Employer Tax Rate (plus 0.00 - 1.30% variable solvency surtaxes)	0.0 – 12.0%	Unchanged from 2023
New Employment Rate - Standard	2.90 - 3.25%	Unchanged from 2023
Voluntary Contribution Permitted	Yes

Notes:

If you are subject to the Wisconsin UI Law you must file a quarterly report even if you didn't have payroll in the quarter.

NEW HIRE REPORTING

Website	Frequency / Method	Forms
New Hire	Same as federal requirements. Register	File Online or use WT-4, W-4 or list.

Website

Frequency / Method

Forms

New Hire

Same as federal requirements.

File Online or use WT-4, W-4 or list.

WEBSITES

State Agencies, Employment and Business

Disclaimer: This information is for reference only. To ensure accurate set up, we highly recommend that the information is verified with the applicable federal and state/provincial agencies. TimeTrex makes no claims, guarantees, or promises about the accuracy, current status, or completeness of the information provided. In no event shall TimeTrex be liable for any errors or omissions with respect to any resource information.

Last updated Jan 2024