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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.

There are penalties for late filing or non-filing of quarterly wage reports. The amount of the penalty is based upon the number of employees that should appear on the report, as follows:

Section 108.205(2) requires employers with 25 or more employees in a quarter to file their Quarterly Wage Report electronically, beginning with reports filed for 3rd quarter 2008.

Once an employer becomes subject to the reporting requirements under this subsection, the employer shall continue to file its quarterly reports under this subsection unless the department waives that requirement

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 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 which may arise from their own or their representative’s failure to file timely Wage Reports.

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