Unemployment Insurance
2016 Tax Rates

Schedule B Reference Wisconsin Statute 108.18

Taxable wage base $14,000

Reserve Percentage Small Firms under $500,000 Taxable Payroll Large Firms over $500,000 Taxable Payroll
Basic Solvency Total Basic Solvency Total
15% or more 0.00 0.05 0.05 0.00 0.10 0.10
10% but under 15% 0.00 0.25 0.25 0.00 0.30 0.30
9.5% but under 10% 0.15 0.25 0.40 0.15 0.35 0.50
9% but under 9.5% 0.25 0.25 0.50 0.25 0.40 0.65
8.5% but under 9% 0.45 0.40 0.85 0.45 0.50 0.95
8% but under 8.5% 0.60 0.40 1.00 0.60 0.55 1.15
7.5% but under 8% 0.70 0.40 1.10 0.70 0.60 1.30
7% but under 7.5% 0.85 0.45 1.30 0.85 0.65 1.50
6.5% but under 7% 1.10 0.50 1.60 1.10 0.70 1.80
6% but under 6.5% 1.40 0.55 1.95 1.40 0.75 2.15
5.5% but under 6% 1.75 0.65 2.40 1.75 0.80 2.55
5% but under 5.5% 2.10 0.70 2.80 2.10 0.85 2.95
4.5% but under 5% 2.45 0.75 3.20 2.45 0.90 3.35
4% but under 4.5% 2.80 0.80 3.60 2.80 0.90 3.70
3.5% but under 4% 3.25 0.85 4.10 3.25 0.90 4.15
0% but under 3.5% 3.80 0.85 4.65 3.80 0.90 4.70
Overdrawn under 1.0% 5.30 1.30 6.60 5.30 1.30 6.60
1% but under 2% 5.80 1.30 7.10 5.80 1.30 7.10
2% but under 3% 6.30 1.30 7.60 6.30 1.30 7.60
3% but under 4% 6.80 1.30 8.10 6.80 1.30 8.10
4% but under 5% 7.30 1.30 8.60 7.30 1.30 8.60
5% but under 6% 7.80 1.30 9.10 7.80 1.30 9.10
6% but under 7% 8.50 1.30 9.80 8.50 1.30 9.80
7% but under 8% 9.25 1.30 10.55 9.25 1.30 10.55
8% but under 9% 10.00 1.30 11.30 10.00 1.30 11.30
9% or more 10.70 1.30 12.00 10.70 1.30 12.00
New Employer Rate 2.50 0.75 3.25 2.50 0.90 3.40
New Construction Rate 5.30 1.30 6.60 5.30 1.30 6.60
New Employer Rates
Payroll less than $500,000
Construction Industry
2016 2015 2014
6.60% 6.60% 6.60%
All others
2016 2015 2014
3.25% 3.60% 3.60%
Payroll greater than $500,000
Construction Industry
2016 2015 2014
6.60% 6.60% 6.60%
All others
2016 2015 2014
3.40% 4.10% 4.10%
Taxable wage base
  2016 $14,000
  2015 $14,000
  2014 $14,000

Email DWD DWD on Twitter DWD on Facebook DWD on YouTube DWD RSS Feed DWD on Flickr