
Wisconsin has a progressive income tax with a top rate of 7.65%, and is one of the few states with a distinct one-week waiting period before unemployment benefits begin. Milwaukee adds a local income tax. Rippling handles WI DOR, DWD, and Milwaukee city tax filings.
Wisconsin is a major Midwestern economy with strengths in manufacturing, healthcare, dairy and agriculture, financial services, and a growing technology sector in Madison and Milwaukee. Wisconsin payroll is characterized by a progressive income tax (top rate 7.65%), a Milwaukee city income tax, and workers’ compensation required for employers with 3+ employees. Wisconsin has no state-mandated paid family leave but has a strong FMLA regime at the state level.
Rippling’s Wisconsin payroll module provides:

| Contribution | Rate | Notes |
|---|---|---|
| FUTA | 6.0% (net 0.6%) | After SUTA credit; first $7,000 |
| WI SUI (DWD) | New employer 3.05% | On first $14,000 of wages (2024) |
| Social Security | 6.2% | Up to $168,600 (2024) |
| Medicare | 1.45% | No wage base limit |
| Workers’ Compensation | Varies by risk class | Required for 3+ employees |
| Contribution | Rate | Notes |
|---|---|---|
| Federal Income Tax | Graduated 10–37% | Per W-4 |
| Social Security | 6.2% | Up to $168,600 (2024) |
| Medicare | 1.45% + 0.9% surtax | Surtax above $200K single |
| WI State Income Tax | 3.54%–7.65% | 4-bracket progressive; top rate 7.65% on income above $304,600 married / $263,480 single |
| Milwaukee City Income Tax | 0% (resident); 0% (non-resident) | Milwaukee city tax was repealed for individual employees in 2021; confirm current status |
| Wisconsin Income (Single, 2024) | WI Rate |
|---|---|
| Up to $13,810 | 3.54% |
| $13,811–$27,630 | 4.65% |
| $27,631–$304,170 | 5.30% |
| Above $304,170 | 7.65% |
WI withholding remitted to WI DOR. Annual WT-7 reconciliation by January 31.
Final Pay: Wisconsin requires final pay on the next regularly scheduled payday. Accrued vacation: Wisconsin treats promised vacation as wages under the wage payment statute — a clearly communicated written forfeiture policy is generally enforceable.
Wisconsin’s FMLA (WI FMLA) provides job-protected unpaid leave for employers with 50+ employees: 6 weeks for birth, adoption, or foster placement; 2 weeks for the employee’s own serious health condition or care for a family member. This is separate from and partially supplements the federal FMLA — the two run concurrently when both apply.
Wisconsin has a 4-bracket progressive income tax: 3.54% (up to $13,810); 4.65% ($13,811–$27,630); 5.30% ($27,631–$304,170); and 7.65% above $304,170 (single filer, 2024). The top rate of 7.65% is significant for high earners. Rippling applies Wisconsin withholding tables.
Wisconsin requires workers’ comp coverage for employers with 3 or more employees (including part-time). Private market coverage is available. Wisconsin’s workers’ comp system is administered by the Wisconsin Department of Workforce Development (DWD).
Wisconsin’s minimum wage is $7.25/hour — matching the federal minimum. Wisconsin has not enacted a state minimum above the federal floor. Market rates for professional and tech roles in Madison and Milwaukee significantly exceed the minimum wage.