Unemployment Insurance Handbook for Employers (UCB-201-P)
Section 4 - Wage Reporting
PART 7 - Wage Reporting Penalties
All employers who are subject under Wisconsin's Unemployment Insurance Law are required to file quarterly wage reports, in the manner prescribed by the Department. Each report is due at the end of the month following the close of each calendar quarter.
| Quarter Number | Ending | Report Due |
|---|---|---|
| 1 | March 31st | April 30th |
| 2 | June 30th | July 31st |
| 3 | September 30th | October 31st |
| 4 | December 31st | January 31st |
There are penalties for late filing or non-filing of quarterly wage reports:
- Failure to file a required quarterly wage report will result in a penalty of $50.00.
- Filing a late quarterly wage report will result in a penalty of $50.00.
Penalties are also assessed if reports that should be filed electronically are submitted using paper forms. Section 108.205(2), Wisconsin Statutes, requires employers with 25 or more employees to file their reports electronically.
- Penalties for non-compliance with this filing requirement are substantial. An employer who is required to report its wage detail electronically under the provisions of Wisconsin Statute 108.205(2), but continues to file on paper, will be subject to a penalty of $20.00 for each employee whose information is not reported in a format prescribed under 108.205(2).
Employers are responsible for any penalties that may arise from their own or their representative's failure to file timely Wage Reports.
Updated: March 1, 2013
Content Contact: UI Wage Reporting