Payroll Done Right

Wisconsin Payroll Requirements: What Employers Need to Know in 2026

Wisconsin has a graduated income tax with four brackets for 2026. Single filer rates: 3.5% on the first $14,320, 4.4% on $14,321–$28,640, 5.3% on $28,641–$315,000, and 7.65% on income above $315,000. The top bracket rate applies at a significantly higher threshold than in prior years as part of recent tax reform efforts in the state. Employers withhold using tables published by the Wisconsin Department of Revenue. Employees use Form WT-4 to set withholding allowances. Quarterly withholding returns are filed using Form WT-6 by April 30, July 31, October 31, and January 31. Annual reconciliation (Form WT-7) is due January 31.

Wisconsin's minimum wage is $7.25/hr, matching the federal floor. The state last raised its minimum wage in 2009 and there's no pending legislation for an increase in 2026. Tipped employees can be paid $2.33/hr for over-18 employees, provided tips bring total compensation to $7.25/hr. Teenagers aged 14–17 can be paid an opportunity wage of $5.90/hr for their first 90 days of employment. Wisconsin law prohibits local governments from enacting minimum wages above the state floor, so $7.25 applies in Milwaukee, Madison, and statewide.

Unemployment insurance in Wisconsin is administered by the Department of Workforce Development (DWD). The SUI taxable wage base for 2026 is $14,000 per employee. New employers pay 3.05% for their first three years. Experience-rated employers range from 0% to 12.0%. The maximum rate is higher than many states, which can affect employers in industries with frequent layoffs. Quarterly SUI returns are due April 30, July 31, October 31, and January 31, filed through the Wisconsin Unemployment Insurance (UI) online system. Register for a Wisconsin DWD employer account before your first payroll. New hire reporting is due to the Wisconsin New Hire Reporting Center within 20 days.

Wisconsin doesn't have a state disability insurance program or a mandatory PFML program. Your Wisconsin payroll deduction lines are: federal income tax, state income tax withholding (via WT-4), FICA, and SUI. One Wisconsin-specific item worth noting for 2026: Wisconsin has a state use tax that sometimes intersects with reimbursable business expenses for employees. If your company reimburses employees for purchases made for the business, verify whether those payments are subject to Wisconsin withholding. Generally they're not if they qualify as accountable plan reimbursements, but the details matter.

Federal requirements are standard for 2026: FICA at 7.65% each side (Social Security capped at $176,100), FUTA net 0.6% after credit, Form 941 quarterly, and W-2s by January 31, 2027. Wisconsin employers must submit W-2 copies electronically to the Department of Revenue when filing 10 or more forms. The DOR accepts W-2 data via a bulk upload process through their My Tax Account portal. Get your login set up well before the January filing season to avoid last-minute issues.

More detail in our guides on Wisconsin payroll taxes, 2026 SUI rates, and minimum wage.