Wisconsin payroll taxes
Every tax withheld from a Wisconsin paycheck or paid by the employer in 2026, with rates and wage limits.
Last verified November 2, 2026. Sources: patriotsoftware.com, taxfoundation.org, oregon.gov.
| Tax | Employee pays | Employer pays | Wage limit |
|---|---|---|---|
| Social Security | 6.2% | 6.2% | $184,500 |
| Medicare | 1.45%* | 1.45% | No limit |
| FUTA | — | 0.6% | $7,000 |
| Wisconsin SUTA | — | 3.05% (new) | $14,000 |
| Wisconsin income tax | 3.5%–7.65% | — | — |
*Plus 0.9% Additional Medicare Tax withheld on wages over $200,000. FUTA rate shown is net of the state credit.
The Wisconsin SUTA wage base changes to $14,000 in 2027.
State unemployment insurance
Wisconsin charges new employers 3.05% on the first $14,000 each employee earns in a year. After a few years, the rate is based on the employer's layoff history and ranges from 0% to 12%. New employer rate is 3.05% if payroll is under $500k and 3.25% if over (DOL lists 2.5% base). Construction new employers pay more.
Solvency surcharge is included for higher rate classes
Register and file with the Wisconsin unemployment tax agency.
Income tax withholding
Wisconsin has a graduated income tax with 4 brackets, from 3.5% up to 7.65% on taxable income over $332,720 for single filers.
Frequently asked questions
- What payroll taxes do employers pay in Wisconsin?
- Social Security, Medicare, federal unemployment (FUTA) and Wisconsin unemployment insurance (SUTA).
- What is the Wisconsin SUTA wage base for 2026?
- $14,000 per employee. It changes to $14,000 in 2027.
- Does Wisconsin require state income tax withholding?
- Yes. Employers withhold Wisconsin income tax based on the employee's state withholding certificate or federal W-4.