Unemployment Insurance
2014 Tax Rates

Schedule A Reference Wisconsin Statute 108.18

New Employer Rates
Payroll less than $500,000
Construction Industry
2014 2013 2012  
6.60% 6.60% 7.10%  
All others
2014 2013 2012  
3.60% 3.60% 3.60%  
Payroll greater than $500,000
Construction Industry
2014 2013 2012  
6.60% 6.60% 7.10%  
All others
2014 2013 2012  
4.10% 4.10% 4.10%  
Taxable wage base
  2014 $14,000  
  2013 $14,000  
  2012 $13,000  

Taxable wage base $14,000

Reserve Percentage Small Firms under $500,000 Taxable Payroll Large Firms over $500,000 Taxable Payroll
Basic Solvency Total Basic Solvency Total
15% or more 0.07 0.20 0.27 0.07 0.63 0.70
10% but under 15% 0.07 0.20 0.27 0.07 0.63 0.70
9.5% but under 10% 0.25 0.20 0.45 0.25 0.80 1.05
9% but under 9.5% 0.33 0.20 0.53 0.33 0.90 1.23
8.5% but under 9% 0.52 0.40 0.92 0.52 0.90 1.42
8% but under 8.5% 0.59 0.50 1.09 0.59 1.00 1.59
7.5% but under 8% 0.66 0.60 1.26 0.66 1.10 1.76
7% but under 7.5% 0.77 0.70 1.47 0.77 1.20 1.97
6.5% but under 7% 1.03 0.80 1.83 1.03 1.20 2.23
6% but under 6.5% 1.28 0.90 2.18 1.28 1.30 2.58
5.5% but under 6% 1.62 1.00 2.62 1.62 1.40 3.02
5% but under 5.5% 1.96 1.10 3.06 1.96 1.50 3.46
4.5% but under 5% 2.30 1.10 3.40 2.30 1.60 3.90
4% but under 4.5% 2.64 1.20 3.84 2.64 1.70 4.34
3.5% but under 4% 2.98 1.30 4.28 2.98 1.80 4.78
0% but under 3.5% 3.37 1.40 4.77 3.37 1.90 5.27
Overdrawn under 1.0% 5.30 1.30 6.60 5.30 1.30 6.60
1% but under 2% 5.80 1.30 7.10 5.80 1.30 7.10
2% but under 3% 6.30 1.30 7.60 6.30 1.30 7.60
3% but under 4% 6.80 1.30 8.10 6.80 1.30 8.10
4% but under 5% 7.30 1.30 8.60 7.30 1.30 8.60
5% but under 6% 7.80 1.30 9.10 7.80 1.30 9.10
6% or more 8.50 1.30 9.80 8.50 1.30 9.80
New Employer Rate 2.50 1.10 3.60 2.50 1.60 4.10
New Construction Rate 5.30 1.30 6.60 5.30 1.30 6.60
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