Sources checked:
Quick answer. Wisconsin: $14,000 SUTA wage base (2026); new hires reported in 20 days; $7.25 minimum wage; no statewide paid sick leave law; no adult meal break rule; final pay by the next payday if fired. 16 of 20 checklist items are confirmed on official pages; 4 are marked not confirmed, with the page to check.
Wisconsin 2027 employer checklist
1. Register for unemployment tax and withholdingBefore the first payroll.
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Not confirmedOpen a state unemployment tax account
Not confirmed — check Wisconsin Department of Workforce Development (DWD).
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Not confirmedTaxable wage base for 2027
Not confirmed — check Wisconsin DWD: UI Financing Summary.
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ConfirmedTaxable wage base for 2026 (the latest published)
$14,000 per employee in 2026.
DWD: employers are taxed only on the first $14,000 of each employee's wages; the DOL table lists $14,000 for 2026.
Source: Wisconsin DWD: UI Financing Summary, checked November 2026 · More: Unemployment tax wage bases by state
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Not confirmedNew employer tax rate
Not confirmed — check Wisconsin DWD: UI Financing Summary.
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ConfirmedQuarterly wage reports and payments
Wisconsin DWD: April 30, July 31, October 31 and January 31.
Source: Wisconsin DWD: UI Financing Summary, checked November 2026 · More: Unemployment tax wage bases by state
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ConfirmedState income tax withholding
State income tax applies. New employees fill out the state certificate: Form WT-4 (Wisconsin Department of Revenue).
Source: Wisconsin New Hire Reporting Center: FAQs, checked November 2026
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ConfirmedWorkers who live in a neighboring state
Reciprocity partners named by the state: Illinois, Indiana, Kentucky and Michigan. Their residents can give you Form W-220 (Nonresident Employee's Withholding Reciprocity Declaration).
Wisconsin has reciprocity agreements with four states: Illinois, Indiana, Kentucky, and Michigan.
Source: Wisconsin Department of Revenue: Publication 121, Reciprocity (01/26), checked November 2026 · More: Wisconsin tax reciprocity
2. Report new hires and check work eligibilityFor every hire, rehire and, where the state says so, contractor.
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ConfirmedReport each new hire to the state
Within 20 days of the hire or re-hire date. Electronic filers send two transmissions a month, 12 to 16 days apart.
- Who: New employees and re-hires (workers returning after 60 or more days without pay).
- How: online, electronic file, fax, mail. Fax (800) 277-8075; mail P.O. Box 14431, Madison, WI 53708-0431.
Source: Wisconsin New Hire Reporting Center: FAQs, checked November 2026 · More: First hire checklist for Wisconsin
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ConfirmedWorkplace posters
Wisconsin Department of Workforce Development (unemployment insurance poster) lists the required posters.
Source: Wisconsin DWD: Unemployment Insurance Employer Handbook, posters and notices, checked November 2026 · More: First hire checklist for Wisconsin
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Not confirmedE-Verify for private employers
Not confirmed — check 2025 Assembly Bill 281, Wisconsin State Legislature.
3. Set pay at the minimum wage: January 1 and mid-yearCheck every hourly and tipped rate against the floor.
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ConfirmedMinimum wage now (2026)
$7.25 an hour.
$7.25 (US DOL).
Source: U.S. Department of Labor: State Minimum Wage Laws (updated November 5, 2026), checked November 2026 · More: Minimum wage by state 2027
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ConfirmedMinimum wage change in 2027
$7.25 an hour; no scheduled change in our data.
US DOL's state table (updated November 5, 2026) shows no scheduled change.
Source: U.S. Department of Labor: State Minimum Wage Laws (updated November 5, 2026), checked November 2026 · More: Minimum wage by state 2027
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ConfirmedTipped employees
Cash wage of at least $2.33 an hour in 2027, with tips making up the rest.
US DOL tipped table: cash wage $2.33, tip credit $4.92.
Source: U.S. Department of Labor: Minimum Wages for Tipped Employees (revised July 1, 2026), checked November 2026 · More: Minimum wage by state 2027
4. Paid sick leaveAccrual, limits and notice.
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ConfirmedPaid sick leave
No statewide paid sick leave law for private employers.
The Department of Workforce Development says Wisconsin employers are not required to provide fringe benefits such as vacation, holiday or sick pay. Wis. Stat. 103.10(1m) also bars cities, villages, towns and counties from requiring employers to provide leave, paid or unpaid, for an employee's or family member's health condition or for domestic abuse, sexual abuse or stalking.
Source: Wage Payment and Collection Law (Wisconsin Department of Workforce Development), checked November 2026 · More: Paid sick leave laws by state
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ConfirmedCity or county sick leave rules
Wis. Stat. 103.10(1m)
Source: Wis. Stat. 103.10(1m) (Wisconsin State Legislature), checked November 2026 · More: Paid sick leave laws by state
5. Meal and rest breaksAdults and workers under 18.
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ConfirmedMeal breaks for adults
No state requirement, per the state's own page. Not required for adults; the Department encourages a lunch break of at least 30 minutes near the usual meal time.
encourage employers to provide lunch breaks of at least 30 minutes at a time reasonably close to the usual meal period
Source: Wisconsin DWD: Labor standards, breaks and meals, checked November 2026 · More: Meal and rest break laws by state
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ConfirmedRest breaks for adults
No state requirement, per the state's own page. Not required for adults. Any break under 30 minutes counts as work time and must be paid.
is counted as work time and must be paid by your employer
Source: Wisconsin DWD: Labor standards, breaks and meals, checked November 2026 · More: Meal and rest break laws by state
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ConfirmedBreaks for workers under 18
Minors under 18 get a 30-minute duty-free meal period for every 6 consecutive hours of work. (Ages: under 18.)
your employer must provide you with a 30-minute duty-free meal period for every six consecutive hours of work.
Source: Wisconsin DWD: Labor standards, breaks and meals, checked November 2026 · More: Meal and rest break laws by state
6. Workers' compensationCoverage, posters and proof.
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ConfirmedWorkers' compensation insurance
Employers with three or more full-time or part-time employees, from the day the third person is hired.
Employ three or more full-time or part-time employees. You must get insurance on the day you employ the third person.
- Owners and officers: Sole proprietors, partners and LLC members aren't employees and are generally excluded unless endorsed on the policy; corporate officers are generally included, and closely held corporations can exclude officers.
- Out-of-state employers with workers in the state need coverage from a carrier licensed in Wisconsin.
Source: Worker's Compensation Employer Resources (Wisconsin DWD), checked November 2026 · More: Workers' comp requirements by state
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ConfirmedIf there's no coverage
Twice the unpaid premium for the uninsured period or $750, whichever is greater; a first lapse of 7 days or less with no injury is $100 per uninsured day.
Source: Worker's Compensation Employer Resources (Wisconsin DWD), checked November 2026 · More: Workers' comp requirements by state
7. Final payWhen someone leaves.
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ConfirmedFinal pay when you let someone go
In full on the regular payday under the employer's pay schedule (or sooner if the pay-frequency rule requires).
you must be paid in accordance with the employer's regular pay schedule
Source: Wisconsin DWD: Wage Payment and Collection, checked November 2026 · More: Wisconsin final paycheck law
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ConfirmedFinal pay when an employee quits
In full on the regular payday under the employer's pay schedule (or sooner if the pay-frequency rule requires).
you must be paid in accordance with the employer's regular pay schedule
- Unused vacation: If the employer has a written vacation policy and no written forfeiture policy, it must pay earned, unused vacation.
- If it's late: A court may assess increased wages of up to 100% of the wages due.
Source: Wisconsin DWD: Wage Payment and Collection, checked November 2026 · More: Wisconsin final paycheck law
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ConfirmedFor a laid-off employee: the state's work search rule
At least 4 work search actions each week; more are encouraged.
Source: Wisconsin DWD: Work search requirements, checked November 2026 · More: Wisconsin work search rules
8. Year-end W-2 and 1099 filingState copies, due in early 2027 for 2026 pay.
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ConfirmedState copies of W-2s and 1099s
Depending on the payment: rents and royalties of $600 or more to Wisconsin residents (or to nonresidents for Wisconsin property); nonwage payments of $600 or more to a nonresident for services performed in Wisconsin; annuities, pensions and other nonwage compensation of $600 or more to residents; and any payment with Wisconsin withholding, regardless of amount.
- W-2s: January 31, moved to the next business day (February 2, 2026 for tax year 2025)
- 1099s: January 31, moved to the next business day (February 2, 2026 for tax year 2025)
- Annual reconciliation: Form WT-7 (annual reconciliation), due January 31, with the wage and information returns (February 2, 2026 for tax year 2025).
- Electronic filing: If you file 10 or more wage statements or information returns, you must file electronically; fewer than 10 may be mailed.
Source: Wisconsin DOR: Forms W-2 and 1099 Filing by Employers and Others Making Reportable Payments (February 20, 2026), checked November 2026 · More: Wisconsin 1099 filing requirements
Key dates for 2027
Only the dates our files state. A date on a weekend or holiday is flagged, not moved, unless the agency's page says it moves.
| Date | What | Source |
|---|---|---|
| Sunday, January 31, 2027 | Unemployment tax report and payment for the fourth quarter of 2026 Falls on a Sunday. This is the date as the agency states it; check its rule for weekend due dates (see step 1). | |
| Monday, February 1, 2027 | 1099s (information returns) | |
| Monday, February 1, 2027 | W-2s (wage statements) | |
| Monday, February 1, 2027 | Form W-2 Copy A (with W-3) to SSA, and employee copies (federal) | |
| Monday, February 1, 2027 | Form 1099-MISC copies to payees (federal) | |
| Monday, February 1, 2027 | Form 1099-NEC to the IRS and to each payee (federal) | |
| Monday, March 1, 2027 | Form 1099-MISC to the IRS on paper (federal) | |
| Wednesday, March 31, 2027 | Form 1099-MISC to the IRS electronically (federal) | |
| Friday, April 30, 2027 | Unemployment tax report and payment for the first quarter of 2027 | |
| Saturday, July 31, 2027 | Unemployment tax report and payment for the second quarter of 2027 Falls on a Saturday. This is the date as the agency states it; check its rule for weekend due dates (see step 1). | |
| Sunday, October 31, 2027 | Unemployment tax report and payment for the third quarter of 2027 Falls on a Sunday. This is the date as the agency states it; check its rule for weekend due dates (see step 1). |
Still to confirm
- Open a state unemployment tax account: check Wisconsin Department of Workforce Development (DWD)
- Taxable wage base for 2027: check Wisconsin DWD: UI Financing Summary
- New employer tax rate: check Wisconsin DWD: UI Financing Summary
- E-Verify for private employers: check 2025 Assembly Bill 281, Wisconsin State Legislature
Wisconsin kit
Wisconsin Employer Compliance Kit 2027
This checklist as a printable document with every source link and check date, a 2027 deadline calendar, a start-here guide, and an Excel workbook with a deadline tracker and new-hire and pay-change checklists, all built from the same data as this page.
Get the kit, $19 Or the 2027 Employer Compliance Bundle (7 Kits), $59
General information, not legal, tax or payroll advice. We are not lawyers, and MCC Solutions is not a law firm or a payroll service. Nothing here guarantees compliance. Rules change, cities and counties can add their own, and the agency's own page has the final word.
Common questions
What is the Wisconsin unemployment tax wage base for 2027?
Not confirmed in our data files. Check Wisconsin DWD: UI Financing Summary (https://dwd.wisconsin.gov/uitax/financing/summary/). The latest published base is $14,000 per employee in 2026.
How soon must a Wisconsin employer report a new hire?
Within 20 days of the hire or re-hire date. Electronic filers send two transmissions a month, 12 to 16 days apart.
What is the Wisconsin minimum wage in 2027?
$7.25 an hour; no scheduled change in our data. US DOL's state table (updated November 5, 2026) shows no scheduled change.
Does Wisconsin require paid sick leave?
No statewide paid sick leave law for private employers.
When is a final paycheck due in Wisconsin?
If the employer ends the job: In full on the regular payday under the employer's pay schedule (or sooner if the pay-frequency rule requires). If the employee quits: In full on the regular payday under the employer's pay schedule (or sooner if the pay-frequency rule requires).
Does Wisconsin require state W-2 or 1099 filing?
Depending on the payment: rents and royalties of $600 or more to Wisconsin residents (or to nonresidents for Wisconsin property); nonwage payments of $600 or more to a nonresident for services performed in Wisconsin; annuities, pensions and other nonwage compensation of $600 or more to residents; and any payment with Wisconsin withholding, regardless of amount. W-2s: January 31, moved to the next business day (February 2, 2026 for tax year 2025) 1099s: January 31, moved to the next business day (February 2, 2026 for tax year 2025)
Do Wisconsin employers need workers' comp?
Employers with three or more full-time or part-time employees, from the day the third person is hired.
Related: Employer compliance by state · 2027 changes for employers