Wisconsin payroll taxes

State income tax: Progressive Wisconsin withholding based on your WI Form WT-4 elections and current state tables.
Local income tax: Wisconsin municipalities do not levy wage-based local income taxes on employees.
Unemployment Insurance (SUI/UI): Employer-paid; employees do not pay Wisconsin UI from wages.
Other state programs: No statewide employee-paid disability or paid family leave payroll tax at the paycheck level (check employer benefits).
FICA (federal): Social Security and Medicare withholding—see FICA details below.
Federal income tax (FIT): Withheld using IRS rules from your federal Form W-4.
Pre-tax deductions: 401(k), HSA/FSA, and Section 125 premiums may reduce FIT/WI taxable wages (and sometimes FICA).
Post-tax deductions: Roth 401(k), garnishments, union dues, charitable giving, etc.

How Your Wisconsin Paycheck Works

Start with gross pay for the period (salary or hourly × hours; include overtime where due).
Subtract pre-tax items (401(k), HSA/FSA, cafeteria plans) to determine taxable wages.
Apply FICA: Social Security to the annual wage base; Medicare on all wages; Additional Medicare for high earners.
Calculate federal withholding using IRS methods and your W-4 elections.
Calculate Wisconsin state withholding using your WT-4 details and WI tables.
Employer separately pays UI/SUI; this does not reduce your paycheck.
Subtract post-tax deductions (Roth, garnishments, etc.) to reach your net pay.

Wisconsin Income unemployment tax rate — 10 Years Data

Employees do not pay Wisconsin Unemployment Insurance from wages. Employers contribute on a taxable wage base at assigned rates. Values below are illustrative; confirm each year’s notice and wage base.

Year	Employee UI Rate	Employee Pays?	Employer Taxable Wage Base (approx.)	New Employer Rate (typ.)	Experienced Employer Rate Range (approx.)
2016	0%	No	$14,000	~3.1%	~0.0%–8.5%
2017	0%	No	$14,000	~3.1%	~0.0%–8.7%
2018	0%	No	$14,000	~3.1%	~0.0%–8.9%
2019	0%	No	$14,000	~3.1%	~0.0%–9.1%
2020	0%	No	$14,000	~3.1%	~0.0%–9.3%
2021	0%	No	$14,000	~3.1%	~0.0%–9.5%
2022	0%	No	$14,000	~3.1%	~0.0%–9.7%
2023	0%	No	$14,000	~3.1%	~0.0%–9.9%
2024	0%	No	$14,000	~3.1%	~0.0%–10.1%
2025	0%	No	$14,000	~3.1%	~0.0%–10.3%

Wisconsin salary threshold

Wisconsin follows federal FLSA white-collar rules. Exempt status requires meeting the current federal salary threshold and the duties tests. If either test is not met, overtime is due after 40 hours in a workweek.

Median Household Income — Wisconsin (10 years, current dollars)

Illustrative nominal values showing trend; confirm with the latest American Community Survey for official statistics.

Year	Median Household Income
2015	$56,000
2016	$58,000
2017	$60,200
2018	$62,700
2019	$65,500
2020	$67,100
2021	$73,000
2022	$78,400
2023	$80,700
2024	$82,100

Wisconsin Federal Insurance Contributions Act (FICA)

Social Security: 6.2% employee + 6.2% employer, up to the federal annual wage base.
Medicare: 1.45% employee + 1.45% employer on all wages.
Additional Medicare: 0.9% employee-only on wages above $200,000 (employer remains 1.45%).

Number of cities that have local income taxes

Wisconsin does not impose municipal wage-based income taxes on employees. Your paycheck typically shows federal withholding, Wisconsin state income tax, FICA, and any benefits or court-ordered deductions. Because there are no local wage taxes, moving between Wisconsin cities generally does not change payroll withholding beyond state and federal rules.

Local income tax table (employee wage tax)

City/County	Local Wage/Income Tax	Notes
Statewide (Wisconsin)	None	No municipal/county percentage-of-wages tax on employees

Wisconsin Wage and Hour Laws: Overtime, Pay Frequency

Overtime: Most non-exempt employees earn 1.5× after 40 hours/week (no statewide daily OT rule).
Minimum wage: Wisconsin sets a statewide minimum (commonly aligned with or above federal); verify the effective rate for your pay period.
Pay frequency: Employers must establish regular paydays (weekly/biweekly/semimonthly common) and pay on time; final-pay deadlines apply at separation.
Breaks/meals: Follow federal/state standards; minors and certain sectors may have additional protections.

Additional Wisconsin forms

Wisconsin Form WT-4 — Employee’s Wisconsin Withholding Exemption Certificate (state elections).
Federal Form W-4 — Controls federal withholding.
UI Employer Registration & Rate Notice — Wisconsin DWD account setup and SUI rate assignment.
New Hire Reporting — Report hires/rehires within the required timeframe.
Required workplace posters — Wage/hour, unemployment, safety, and federal postings.

FAQs — Wisconsin Salary Paycheck Calculator

How do I use a Wisconsin Salary Paycheck Calculator to estimate net pay?

Enter gross pay and frequency, your W-4 and WT-4 details, plus pre-/post-tax deductions. The tool applies FICA, federal withholding, and Wisconsin withholding to estimate per-pay and annual take-home.

Do any Wisconsin cities deduct a local wage tax?

No. Wisconsin municipalities do not levy employee wage-based income taxes. Pay stubs generally show federal, state, FICA, and deductions only.

Do Wisconsin employees pay unemployment insurance from wages?

No. UI is employer-funded in Wisconsin. Employees will not see a WI UI deduction on their pay stubs.

Which form controls my Wisconsin state withholding?

Form WT-4 controls WI withholding. Update it after life events, multiple jobs, or major income changes.

What salary makes me exempt from overtime in Wisconsin?

Wisconsin follows federal FLSA standards. Exempt status requires meeting the current federal salary threshold and duties tests; otherwise overtime is due after 40 hours/week.

How are bonuses and commissions taxed in Wisconsin payroll?

They’re subject to federal supplemental methods, FICA, and Wisconsin withholding. Enter bonuses as supplemental pay to apply correct methods.

Can I add an extra Wisconsin withholding amount each paycheck?

Yes. Request a flat extra state amount on your WT-4 and mirror it in the calculator to preview the impact on take-home pay.

How do pre-tax benefits (401(k), HSA, FSA) affect WI and federal taxes?

Pre-tax benefits reduce federal and Wisconsin taxable wages and may reduce FICA depending on the plan—typically increasing take-home.

Are Roth 401(k) contributions pre-tax?

No. Roth contributions are post-tax and do not reduce payroll taxable wages today. Enter them as post-tax deductions.

Why did my net pay change mid-year without a raise?

You may have reached the Social Security wage base; Social Security withholding stops for the rest of the year while Medicare continues.

How should I enter overtime and shift differentials?

Add overtime hours and premium rates; the calculator recalculates FICA, federal, and WI withholding for the higher gross in that period.

What pay frequency should I pick?

Use your employer’s schedule (weekly, biweekly, semimonthly, monthly). The tool prorates wages and withholdings and tracks annual caps like Social Security.

How are tips handled for Wisconsin payroll?

Reported tips are taxable for FIT, FICA, and WI withholding. Include tips to avoid under-withholding and year-end surprises.

Does Additional Medicare tax apply in Wisconsin?

Yes—this is federal. Employees pay an extra 0.9% above $200,000 of wages; employers do not match it.

Can student employees be exempt from FICA?

Some student workers at qualifying institutions may be FICA-exempt while enrolled at least half-time. If exempt, remove FICA lines for that job in your estimate.

How do I reflect year-to-date (YTD) wages and taxes in the calculator?

Enter YTD so the calculator stops Social Security at the cap, applies Additional Medicare if needed, and aligns WI withholding with cumulative wages.

How are PTO payouts taxed?

PTO cash-outs are taxable wages for FIT, FICA, and WI income tax. If paid separately, employers may use supplemental methods.

What if I live in Illinois, Minnesota, Michigan, or Iowa but work in Wisconsin?

Withholding generally follows the work state. WI withholding applies to WI-source wages; your resident state may grant credits for tax paid to Wisconsin.

Can I claim exempt from Wisconsin withholding?

Only if you meet WI criteria (e.g., no state liability last year and none expected this year). Otherwise use standard elections or add a specific extra amount.

How do garnishments affect my paycheck?

Enter court-ordered amounts as post-tax deductions. The calculator subtracts them after taxes. Federal and state limits and timelines apply.

Can I compare traditional vs. Roth 401(k) effects on take-home?

Yes—run traditional (pre-tax) and Roth (post-tax) scenarios to see near-term net-pay differences and long-term implications.

How can I avoid a balance due at year-end?

Increase per-pay withholding (federal and WI), adjust pre-tax benefits, or make estimated payments. Use the calculator to preview changes before updating payroll.

How do I model a mid-year raise or promotion?

Run two scenarios—old rate for already-paid checks and new rate for remaining periods—then combine to project full-year taxes and net pay.

Wisconsin Salary Paycheck Calculator