New Employer Rates for 2014:

Employers with payrolls less than $500,000

  • Construction Industry 6.60%
  • All Others 3.60%

Employers with payrolls greater than $500,000

  • Construction Industry 6.60%
  • All Others 4.10%

File Tax Report

Employers with 25 or more employees in a quarter are required to file their quarterly tax and wage reports electronically. Once you are required to file electronically you must continue to file electronically in the future.

Options for Filing Tax Reports

Tax and Wage Reporting System - An online application for employers or their representatives to file UI tax and wage reports.

Electronic Tax Reporting for Employer Service Providers (ESPs) - Instructions to assist Employer Service Providers in filing their client's quarterly contribution report electronically.

Special Notice for Employers Without a Wisconsin UI Account

If you have incurred unemployment tax liability for a calendar year and wish to pay your Wisconsin UI taxes by January 31 of the following year to receive the full Federal UI tax credit and avoid interest and penalties:

  1. If you have not applied for an Unemployment Account Number:
  2. If you have applied for an Unemployment Account Number but have not yet received notification of the number:
    • Download and complete the quarterly contribution report (form UCT-101) and the quarterly wage report (form UC-7823). Write “applied for” in the UI Account Number field.

Employer Information

The following links take you to information in the Handbook for Employers, related publications, or related web sites.

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