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Unemployment Insurance Handbook for Employers (UCB-201-P)
Section 4 - Wage Reporting
Example of Federal IRS/SSA Tape Format
The following format is a modified IRS/SSA format. Although the IRS/SSA reporting allows for record types 'A','B','E','W','I','T','F', we will be capturing the necessary Wage Record information exclusively from record types 'E', employer record, and 'S', employee wage, and bypassing all other record types. The 'E' and 'S' record types have been modified to allow for UI information.
Note: Wages reported to IRS/SSA are different from Wisconsin UI total Gross Wages. Following are the 'E' and 'S' record layouts for the modified IRS/SSA format:
Use a separate code 'E' record for each State Employer Account Number recorded on the tape. Group all employee records (Code 'S') following the code 'E' record for the State UI Employer Account Number reporting group. At least one Code 'S' record must be present for each code 'E' record reported on the file.
E RECORD FORMAT | |||
---|---|---|---|
Location | Field | Length | Description & Remarks |
01 | Record Identifier | 1 | Constant 'E'. |
02-05 | Filler | 4 | Not used by Wisconsin Wage Record. |
06-14 | FEIN | 9 | Enter 9-digit Federal Employer ID No. |
15-158 | Filler | 144 | Not used by Wisconsin Wage Record |
159 | Name Code | 1 | Enter 'S' if the surname appears first in the employee name field (positions 11-37) of the following Code 'S' records. Enter 'F' if the first name appears first in the employee name field of the following Code 'S' records. This code may vary with each Code 'E' record as long as it remains consistent with the following Code 'S' records. |
160-167 | Filler | 8 | Not use by Wisconsin Wage Record |
168 | Tax Type Code | 1 | Enter 'B' to designate the following Code 'S' records are UI Wage Records. |
169-170 | State Code | 2 | Enter '55' to designate Wisconsin |
171-175 | Filler | 5 | Not used by Wisconsin Wage Record |
176-185 | Employer UI Account Number | 10 | Enter your 10 digit UI account number. (Example: for account number 123456-000-7, enter 1234560007). |
186-187 | Record Code | 2 | Should ALWAYS contain '01'. |
188-275 | Filler | 88 | Space-fill characters 188 - 275, and place carriage return in position 276. |
Use the Code 'S' employee record to report employee wage information in conjunction with Code 'E' record. Generate this record for each employee of an employer and group by employer immediately following the 'E' record.
The format of the employee name on the Code 'S' record must correspond to the Name Code in position 159 of the preceding Code 'E' record. Separate the first and last name by a blank. If a preceding Code 'E' record (position 159) contains 'F', the first name (maximum 8 characters) is followed by a space and then surname (maximum 10 characters). If preceding Code 'E' record (position 159) contains 'S', the surname (maximum 10 characters) is followed by a space and then first name (maximum 8 characters).
Omit leading titles, e.g., Mr., Mrs., Ms., from the name field. Lower case letters are not acceptable. Do not use punctuation. Connect parts of a compound surname by a hyphen. Do not separate leading letters (e.g., 'O', 'Mc' etc.) from the rest of the surname by a blank.
The employee Quarterly UI Total Gross Wage Field (positions 132-140) must include dollars and cents and must be reported 'unsigned'. Do not report negative amount fields. Only positive amounts will be accepted. Do not use commas, decimal points or dollar signs in positions 132-140.
S RECORD FORMAT | |||
---|---|---|---|
Location | Field | Length | Description & Remarks |
01 | Record Identifier | 1 | Constant 'S'. |
02-10 | Social Security Number | 9 | Enter the employee's social security number. If not available, fill with zeroes. |
11-37 | Employee Name | 27 | Enter employee's name. Left justify and fill with blanks. |
38-123 | Filler | 86 | Not used by Wisconsin Wage Record. |
124-125 | State Code | 2 | Enter '55' to designate Wisconsin. |
126-127 | Record Code | 2 | Should always contain '01'. |
128-131 | Reporting Period (MMYY) | 4 | Enter the last month and year for calendar quarter for which this report applies; ex: '0306' for Jan-Mar 2006. |
132-140 | Employee Quarterly UI Total Gross Wages | 9 | Right justify, zero fill. Enter dollars and cents. Do not use commas, decimal points, or dollar signs; (ex: if employee wages are $6425.00, positions132-140 should contain 000642500). |
141-275 | Filler | 135 | Space-fill characters 141 - 275, and place carriage return in position 276. |
Updated: January 20, 2017
Content Contact: UI Wage Reporting