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Wisconsin

North America

Running Payroll in Wisconsin with Rippling

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.

Compliance Complexity
Medium
Understanding contractor classification rules is critical before engaging independent contractors.
Rippling Availability
Full
Understanding contractor classification rules is critical before engaging independent contractors.

Location Overview

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.

Entity Requirement

What You Need Before Running Payroll Here.
  • Registered to do business in Wisconsin (WI Department of Financial Institutions)
  • Wisconsin withholding tax account (WI DOR)
  • Wisconsin DWD account for SUI
  • Workers’ Compensation insurance (required for employers with 3+ employees)
  • Milwaukee city income tax account for employees working in Milwaukee

Rippling Payroll Notes

How Rippling Handles Payroll Here.

Rippling’s Wisconsin payroll module provides:

  • WI state income tax withholding (progressive 3.54–7.65%)
  • WI DOR monthly/quarterly withholding filings
  • DWD SUI quarterly filings
  • Milwaukee city income tax withholding for Milwaukee work locations
  • W-2 generation and e-filing by January 31

Payroll Compliance at a Glance

A quick view of the core payroll requirements, statutory rules, and operating details for this location.
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US Dollar (USD)
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    Minimum Wage

    $7.25/hour (matches federal minimum wage). No state minimum above federal floor.
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    Payroll Cycle

    Wisconsin requires wages paid at least monthly (most employees; manufacturing workers twice monthly). WI DOR withholding: monthly or quarterly. DWD SUI: quarterly.
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    Working Hours

    No Wisconsin daily overtime law (federal 40-hour weekly OT applies). 1.5× for hours over 40/week. One day of rest in seven required for manufacturing employees.
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    Payroll Tax

    <p>WI state income tax: progressive 3.54–7.65%. WI SUI: new employer 3.05% on first $14,000. No WI SDI or PFL. Rippling handles WI DOR and DWD filings.</p>
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    Compliance Complexity

    Medium
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    Country Code

    US Dollar (USD)
  • Employer & Employee Contributions

    A side-by-side view of employer obligations and employee payroll deductions.

    Employer Contributions

    ContributionRateNotes
    FUTA6.0% (net 0.6%)After SUTA credit; first $7,000
    WI SUI (DWD)New employer 3.05%On first $14,000 of wages (2024)
    Social Security6.2%Up to $168,600 (2024)
    Medicare1.45%No wage base limit
    Workers’ CompensationVaries by risk classRequired for 3+ employees

    Employee Contributions

    ContributionRateNotes
    Federal Income TaxGraduated 10–37%Per W-4
    Social Security6.2%Up to $168,600 (2024)
    Medicare1.45% + 0.9% surtaxSurtax above $200K single
    WI State Income Tax3.54%–7.65%4-bracket progressive; top rate 7.65% on income above $304,600 married / $263,480 single
    Milwaukee City Income Tax0% (resident); 0% (non-resident)Milwaukee city tax was repealed for individual employees in 2021; confirm current status

    Tax, Leave & Termination

    Key employment information to help you understand your obligations and Employee rights

    Income Tax Summary

    Wisconsin Income (Single, 2024)WI Rate
    Up to $13,8103.54%
    $13,811–$27,6304.65%
    $27,631–$304,1705.30%
    Above $304,1707.65%

    WI withholding remitted to WI DOR. Annual WT-7 reconciliation by January 31.

    Leave Entitlements

    • Wisconsin FMLA: 6 weeks for birth/adoption; 2 weeks for serious health condition (employers with 50+ employees). Partially supplements federal FMLA.
    • No state paid family leave or SDI.
    • No state paid sick leave mandate.
    • Federal FMLA: 12 weeks unpaid (50+ employees).

    Termination Rules

    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.

    Year-End Filings

    • W-2: Issued by January 31. Rippling generates and e-files.
    • WT-7: Annual WI withholding reconciliation by January 31.
    • DWD SUI Q4 return: January 31.

    Benefits Overview

    • Workers’ Compensation: Required for employers with 3+ employees.
    • No state-mandated paid family leave or SDI.
    • Market standard: Health, dental, vision; 401(k); PTO. Madison and Milwaukee are primary tech talent markets.

    FAQ

    What is Wisconsin’s state FMLA?

    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.

    What is the Wisconsin income tax rate?

    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.

    What are Wisconsin workers’ compensation requirements?

    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).

    What is the Wisconsin minimum wage?

    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.

    Related Locations

    Explore nearby and comparable markets to understand how payroll requirements and compliance complexity differ.