Payroll Wisconsin, Unique Aspects of Wisconsin Payroll Law and Practice

The Wisconsin State Agency that oversees theThe information can be sent as a W4 or equivalent
collection and reporting of State income taxesby mail, fax or electronically.
deducted from payroll checks is:Department ofThere is no penalty for a late report in
RevenueWisconsin.The Wisconsin new hire-reporting agency
Income, Sales, Inheritance and Excise Tax Divisioncan be reached at 888-300-4473 or on the web at
P.O. Box 8910does allow compulsory direct deposit but the
2135 Rimrock Rd.employee's choice of financial institution must meet
Madison, WI 53713federal Regulation E regarding choice of financial
(608) 266-2776institutions.Wisconsin requires the following
allows you to use the Federal W-4 form or theinformation on an employee's pay stub:amount of and
"WT-4, Employee's Wisconsin Withholding Exemptionreason for deductionsWisconsin requires that
Certificate/New Hire Reporting" to calculate stateemployee be paid no less often than monthly; union
income tax withholding.Not all states allow salarycontract may differ.Wisconsin requires that the lag
reductions made under Section 125 cafeteria plans ortime between the end of the pay period and the
401(k) to be treated in the same manner as the IRSpayment of wages to the employee not exceed
code allows. In Wisconsin cafeteria plans are notthirty-one days.Wisconsin payroll law requires that
taxable for income tax calculation; not taxable forinvoluntarily terminated employees must be paid their
unemployment insurance purposes. 401(k) planfinal pay by next regular payday; within 24 hours if
deferrals are not taxable for income taxes; taxableemployer closes or moves and that voluntarily
for unemployment purposes.In Wisconsinterminated employees must be paid their final pay by
supplemental wages are taxed at:Annual wages:the next regular payday.Deceased employee's wages
under $7,970 4.6%$7,970-$15,590must be paid when normally due to the surviving
6.15%$15,590-$115,140 6.5%Over $115,140 6.75%Youspouse, children or other dependent living with
must file your Wisconsin state W-2s by magneticemployee; within 5 days of death-surviving spouse,
media if you are have at least 250 employees andchildren, parents, or siblings (in that order).Escheat
are required to file your federal W-2s by magneticlaws in Wisconsin require that unclaimed wages be
media.The Wisconsin State Unemployment Insurancepaid over to the state after one year.The employer
Agency is:Department of Workforce Developmentis further required in Wisconsin to keep a record of
Division of Unemployment Compensationthe wages abandoned and turned over to the state
201 E. Washington Ave., P.O. Box 7905for a period of 5 years.Wisconsin payroll law
Madison, WI 53707mandates no more than $2.82 may be used as a tip
(608) 266-7074credit.In Wisconsin the payroll laws covering
State of Wisconsin taxable wage base formandatory rest or meal breaks are only that minors
unemployment purposes is wages up tounder 16 must have 30 minutes rest near middle of
$10,500.00.Wisconsin requires Magnetic mediashift after six hours of work.Wisconsin statute
reporting of quarterly wage reporting if the employerrequires that wage and hour records be kept for a
has at least 100 employees that they are reportingperiod of not less than three years. These records
that quarter.Unemployment records must be retainedwill normally consist of at least the information
in Wisconsin for a minimum period of six years. Thisrequired under FLSA.The Wisconsin agency charged
information generally includes: name; social securitywith enforcing Child Support Orders and laws
number; dates of hire, rehire and termination; wagesis:Department of Workforce Development
by period; payroll pay periods and pay dates; dateDivision of Economic Support
and circumstances of termination.The WisconsinBureau of Child Support
State Agency charged with enforcing the state wage1 W. Wilson St., Rm. 382
and hour laws is:Department of WorkforceP.O. Box 7935
DevelopmentMadison, WI 53707-7935
Division of Equal Rights(608) 266-9909
1 South Pinckney St., Rm. 320has the following provisions for child support
P.O. Box 8928deductions:When to start Withholding? one week
Madison, WI 53702-8928after receipt of order.
(608) 266-6860When to send Payment? Within 5 days of Payday.
minimum wage in Wisconsin is $5.15 per hour.TheWhen to send Termination Notice? Within 10 days
general provision in Wisconsin concerning payingof termination.
overtime in a non-FLSA covered employer is one andMaximum Administrative Fee? $3 per payment
one half times regular rate after 40-hourWithholding Limits? Federal Rules under CCPA.
week.Wisconsin State new hire reportingPlease note that this article is not updated for
requirements are that every employer must reportchanges that can and will happen from time to
every new hire and rehire. The employer must reporttime.Charles J. Read, CPA has been in the payroll,
the federally required elements of:Employee's nameaccounting and tax business for 30 years, the last
Employee's addressfifteen in private practice. Mr. Read is the author of
Employee's date of birth."How to Start a New Business".For Professional
date of hirePayroll services at a Budget Price go to a Paperless
Employee's social security numberPayroll Company.Go to For a full service payroll
Employer's nameservice bureau with CPA's on staff.See an excerpt of
Employers addressMr. Read's interviews from William Shatners
Employer's Federal Employer Identification Number"Heartbeat of America" television show on the
(EIN) This information must be reported within 20websites linked above.
days of the hiring or rehiring.