Wisconsin's Unemployment Insurance Handbook for Employers (UCB-201)

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

If an employer fails to file its required quarterly wage report by the statutory due date, a $50.00 late filing fee will be assessed.

Penalties are also assessed if reports that should be filed electronically are submitted using paper forms. Section 108.205(2), Wisconsin Statutes, requires employers to file their quarterly wage report using an electronic medium prescribed by the Department once they meet specified employment levels:

Beginning with 3rd Quarter 2006: Employers with 75 or more employees must file their reports via the Internet.

Beginning with 3rd Quarter 2007: Employers with 50 or more employees must file their reports via the Internet.

Beginning with 3rd Quarter 2008: Employers with 25 or more employees must file their reports via the Internet.

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: October 27, 2009

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