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