Unemployment Insurance Handbook for Employers (UCB-201-P)
Section 4 - Wage Reporting

PART 3 - Wage File Upload Data Formats

Federal IRS/SSA Tape Format - Alternative 2

Example of Federal IRS/SSA Tape Format

The following format is a modified IRS/SSA format. Although the IRS/SSA reporting allows for record types 'A','B','E','W','I','T','F', we will be capturing the necessary Wage Record information exclusively from record types 'E', employer record, and 'S', employee wage, and bypassing all other record types. The 'E' and 'S' record types have been modified to allow for UI information.

Note: Wages reported to IRS/SSA are different from Wisconsin UI total Gross Wages. Following are the 'E' and 'S' record layouts for the modified IRS/SSA format:


Code 'E' - Employer Record

Use a separate code 'E' record for each State Employer Account Number recorded on the tape. Group all employee records (Code 'S') following the code 'E' record for the State UI Employer Account Number reporting group. At least one Code 'S' record must be present for each code 'E' record reported on the file.

E RECORD FORMAT
Location Field Length Description & Remarks
01 Record Identifier 1 Constant 'E'.
02-05 Filler 4 Not used by Wisconsin Wage Record.
06-14 FEIN9 Enter 9-digit Federal Employer ID No.
15-158 Filler 144 Not used by Wisconsin Wage Record
159 Name Code 1 Enter 'S' if the surname appears first in the employee name field (positions 11-37) of the following Code 'S' records. Enter 'F' if the first name appears first in the employee name field of the following Code 'S' records. This code may vary with each Code 'E' record as long as it remains consistent with the following Code 'S' records.
160-167 Filler 8 Not use by Wisconsin Wage Record
168 Tax Type Code 1 Enter 'B' to designate the following Code 'S' records are UI Wage Records.
169-170 State Code 2 Enter '55' to designate Wisconsin
171-175 Filler 5 Not used by Wisconsin Wage Record
176-185 Employer UI Account Number 10 Enter your 10 digit UI account number. (Example: for account number 123456-000-7, enter 1234560007).
186-187 Record Code 2 Should ALWAYS contain '01'.
188-275Filler 88 Space-fill characters 188 - 275, and place carriage return in position 276.


Code 'S' Employee Wage Record

Use the Code 'S' employee record to report employee wage information in conjunction with Code 'E' record. Generate this record for each employee of an employer and group by employer immediately following the 'E' record.

The format of the employee name on the Code 'S' record must correspond to the Name Code in position 159 of the preceding Code 'E' record. Separate the first and last name by a blank. If a preceding Code 'E' record (position 159) contains 'F', the first name (maximum 8 characters) is followed by a space and then surname (maximum 10 characters). If preceding Code 'E' record (position 159) contains 'S', the surname (maximum 10 characters) is followed by a space and then first name (maximum 8 characters).

Omit leading titles, e.g., Mr., Mrs., Ms., from the name field. Lower case letters are not acceptable. Do not use punctuation. Connect parts of a compound surname by a hyphen. Do not separate leading letters (e.g., 'O', 'Mc' etc.) from the rest of the surname by a blank.

The employee Quarterly UI Total Gross Wage Field (positions 132-140) must include dollars and cents and must be reported 'unsigned'. Do not report negative amount fields. Only positive amounts will be accepted. Do not use commas, decimal points or dollar signs in positions 132-140.

S RECORD FORMAT
Location Field Length Description & Remarks
01 Record Identifier 1 Constant 'S'.
02-10 Social Security Number 9 Enter the employee's social security number. If not available, fill with blanks.
11-37 Employee Name 27 Enter employee's name. Left justify and fill with blanks.
38-123 Filler 86 Not used by Wisconsin Wage Record.
124-125 State Code 2 Enter '55' to designate Wisconsin.
126-127 Record Code 2 Should always contain '01'.
128-131 Reporting Period (MMYY) 4 Enter the last month and year for calendar quarter for which this report applies; ex: '0306' for Jan-Mar 2006.
132-140 Employee Quarterly UI Total Gross Wages 9 Right justify, zero fill. Enter dollars and cents. Do not use commas, decimal points, or dollar signs; (ex: if employee wages are $6425.00, positions132-140 should contain 000642500).
141-275 Filler 135 Space-fill characters 141 - 275, and place carriage return in position 276.


Updated: March 4, 2013

Content Contact: UI Wage Reporting