| isconsin State Agency that oversees the | | | | Identification Number(EIN) This information |
| collection and reporting of State income | | | | must be reported within 20 days of the hiring |
| taxes deducted from payroll checks | | | | or rehiring.The information can be sent as a |
| is:Department of RevenueIncome, Sales, | | | | W4 or equivalent by mail, fax or |
| Inheritance and Excise Tax DivisionP.O. Box | | | | electronically.There is no penalty for a late |
| 89102135 Rimrock Rd.Madison, WI 53713(608) | | | | report in Wisconsin.The Wisconsin new |
| 266-2776 allows you to use the Federal W-4 | | | | hire-reporting agency can be reached at |
| form or the "WT-4, Employee's Wisconsin | | | | 888-300-4473 or on the web at does allow |
| Withholding Exemption Certificate/New Hire | | | | compulsory direct deposit but the employee's |
| Reporting" to calculate state income tax | | | | choice of financial institution must meet |
| withholding.Not all states allow salary | | | | federal Regulation E regarding choice of |
| reductions made under Section 125 cafeteria | | | | financial institutions. Wisconsin requires |
| plans or 401(k) to be treated in the same | | | | the following information on an employee's |
| manner as the IRS code allows.In Wisconsin | | | | pay stub:amount of and reason for |
| cafeteria plans are not taxable for income | | | | deductionsWisconsin requires that employee be |
| tax calculation; not taxable for unemployment | | | | paid no less often than monthly; union |
| insurance purposes. 401(k) plan deferrals are | | | | contract may differ.Wisconsin requires that |
| not taxable for income taxes; taxable for | | | | the lag time between the end of the pay |
| unemployment purposes.In Wisconsin | | | | period and the payment of wages to the |
| supplemental wages are taxed at: Annual | | | | employee not exceed thirty-one days.Wisconsin |
| wages: under $7,9704.6% $7,970-$15,590 6.15% | | | | payroll law requires that involuntarily |
| $15,590-$115,140 6.5% Over $115,140 6.75%You | | | | terminated employees must be paid their final |
| must file your Wisconsin state W-2s by | | | | pay by next regular payday; within 24 hours |
| magnetic media if you are have at least 250 | | | | if employer closes or moves and that |
| employees and are required to file your | | | | voluntarily terminated employees must be paid |
| federal W-2s by magnetic media.The Wisconsin | | | | their final pay by the next regular payday. |
| State Unemployment Insurance Agency | | | | Deceased employee's wages must be paid when |
| is:Department of Workforce | | | | normally due to the surviving spouse, |
| DevelopmentDivision of Unemployment | | | | children or other dependent living with |
| Compensation201 E. Washington Ave., P.O. Box | | | | employee; within 5 days of death-surviving |
| 7905Madison, WI 53707(608) 266-7074 State of | | | | spouse, children, parents, or siblings (in |
| Wisconsin taxable wage base for unemployment | | | | that order).Escheat laws in Wisconsin require |
| purposes is wages up to $10,500.00. Wisconsin | | | | that unclaimed wages be paid over to the |
| requires Magnetic media reporting of | | | | state after one year.The employer is further |
| quarterly wage reporting if the employer has | | | | required in Wisconsin to keep a record of the |
| at least 100 employees that they are | | | | wages abandoned and turned over to the state |
| reporting that quarter.Unemployment records | | | | for a period of 5 years.Wisconsin payroll law |
| must be retained in Wisconsin for a minimum | | | | mandates no more than $2.82 may be used as a |
| period of six years.This information | | | | tip credit.In Wisconsin the payroll laws |
| generally includes: name; social security | | | | covering mandatory rest or meal breaks are |
| number; dates of hire, rehire and | | | | only that minors under 16 must have 30 |
| termination; wages by period; payroll pay | | | | minutes rest near middle of shift after six |
| periods and pay dates; date and circumstances | | | | hours of work.Wisconsin statute requires that |
| of termination.The Wisconsin State Agency | | | | wage and hour records be kept for a period of |
| charged with enforcing the state wage and | | | | not less than three years.These records will |
| hour laws is:Department of Workforce | | | | normally consist of at least the information |
| DevelopmentDivision of Equal Rights1 South | | | | required under FLSA.The Wisconsin agency |
| Pinckney St., Rm. 320P.O. Box 8928Madison, WI | | | | charged with enforcing Child Support Orders |
| 53702-8928(608) 266-6860 minimum wage in | | | | and laws is: Department of Workforce |
| Wisconsin is $5.15 per hour.The general | | | | DevelopmentDivision of Economic SupportBureau |
| provision in Wisconsin concerning paying | | | | of Child Support1 W. Wilson St., Rm. 382P.O. |
| overtime in a non-FLSA covered employer is | | | | Box 7935Madison, WI 53707-7935(608) 266-9909 |
| one and one half times regular rate after | | | | has the following provisions for child |
| 40-hour week. Wisconsin State new hire | | | | support deductions:When to start |
| reporting requirements are that every | | | | Withholding?one week after receipt of |
| employer must report every new hire and | | | | order.When to send Payment?Within 5 days of |
| rehire.The employer must report the federally | | | | Payday.When to send Termination Notice?Within |
| required elements of:Employee's | | | | 10 days of termination.Maximum Administrative |
| nameEmployee's addressEmployee's date of | | | | Fee?$3 per paymentWithholding Limits?Federal |
| birth.date of hireEmployee's social security | | | | Rules under CCPA.Please note that this |
| numberEmployer's nameEmployers | | | | article is not updated for changes that can |
| addressEmployer's Federal Employer | | | | and will happen from time to time. |