Unemployment Insurance Handbook for Employers (UCB-201-P)
Section 4 - Wage Reporting
PART 1 - Wage Reporting
Employers covered under Wisconsin's Unemployment Insurance law are required to report quarterly wage information for each employee. This system of collecting detailed wage information is referred to as WAGE REPORTING.
A quarterly wage report is required in addition to the quarterly UI contribution (tax) report. Each employer is required to furnish a report containing wage data for every employee paid in the calendar quarter. Each wage detail must include the employee's social security number, first and last name, and total gross wages PAID during the quarter. Employers are required to file the wage and tax reports even though they may be unable to make the required contribution payment.
Reports are filed four times a year, based on the following reporting schedule:
|Reporting Period||Report Due|
|January 1 through March 31||April 30|
|April 1 through June 30||July 31|
|July 1 through September 30||October 31|
|October 1 through December 31||January 31|
Wage reports may be submitted using the following methods: Internet Wage Entry, Internet Wage File Upload or Paper.
Internet filing is required once an employer reaches certain employment levels.
Employers with 25 or more employees must file their reports electronically. Once you are required to file electronically you must continue to file electronically in the future.
Employer Agents (e.g. Bookkeepers, Service Bureaus, Accountants, CPAs or Payroll Service Agencies) who prepare quarterly wage reports for clients are required to file those reports electronically.
Employers who are currently reporting with paper forms are strongly encouraged to convert to Internet reporting. Please refer to Part 2 for more information on Internet reporting.
If after reading this handbook, assistance is needed converting to Internet reporting, please call 608-266-6877, or email email@example.com.
Updated: May 18, 2018
Content Contact: UI Wage Reporting