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 must file quarterly wage reports as required 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:
- A required quarterly wage report filed within 30 days after the due date will result in a penalty of $50.
- A required quarterly wage report filed more than 30 days after the due date will result in a penalty of the greater of $100 or $20 per employee.
Penalties are also assessed if reports that are required to 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. Once you are required to file electronically you must continue to file electronically in the future.
- Penalties for non-compliance with this filing requirement are substantial. An employer required to report wage detail electronically that continues to file on paper will be subject to a penalty of $20.00 per employee whose information is not reported in the required electronic format.
Employers are responsible for any penalties that may arise from their own or their representative's failure to file timely wage reports.
Updated: May 18, 2018
Content Contact: UI Wage Reporting