Unemployment Insurance Handbook for Employers (UCB-201-P)
Section 4 - Wage Reporting
PART 6A - Correcting Previously-Reported Wage Reports (for Employers)
Correcting Data Electronically
Correcting Wage Reports electronically can be done in one of two ways:
- You can Enter Tax and Wage Report Adjustments online (this is recommended if only a few adjustments are necessary) or
- A Replacement Wage Report file can be uploaded via our online Tax and Wage Reporting System.
Entering Adjustments Directly Online
Using our web-based application you have the option of making adjustments to any employee in a specific quarter or to adjust the wages of a specific employee for multiple quarters by selecting the appropriate radio button. If you simply need to add an employee to an existing Wage Report select “Add New Employees To Existing Wage Report”.
Note: performing online wage adjustments requires online access to your UI account. The access number appears on your Quarterly Contribution Report (UCT-101). It is required the first time you use the Tax and Wage Reporting System to submit your quarterly report.
Uploading a Replacement Wage Report File
A Replacement Wage Report is used to correct the name, social security number, or wages that were previously reported for an individual on an Original Wage Report. A Replacement Wage Report cannot be filed unless an Original Wage Report has already been filed for a quarter and year on an employer account.
Please note that a Replacement Wage Report does not replace an existing Original Wage Report in its entirety. It will only modify the data already on file from the Original Wage Report. Therefore if your intention is to remove an employee that was listed on the Original Wage Report you must include this employee on the Replacement Wage Report and indicate that the employee earned zero wages during the quarter. See examples below of scenarios where a Replacement Wage Report may be used and how to do so properly.
|SSN Change from SSN "A" to SSN "B"||1) Create an upload file that includes the Original SSN "A" with a $0 wage amount.
2) Create a record for the new SSN "B" record and the correct wage amount.
|Removing 20 of 100 Employees from a Wage Report||1) Create an upload file with the 20 wage record's SSN's, using $0 for the wages.*
*You can make changes to the other records if desired, but the records for removal must be included/Zeroed.
|Change a Wage Amount, First, and/or Last name||1) Create an upload file using the relevant SSN numbers and the correct Wage and/or First and/or Last Name.|
|Moving Wages from an Incorrect Account and/Quarter to a correct Account/Quarter||1) Create a file upload with all relevant records for the 'incorrect' account/quarter and
list $0 wages for each record.
2) Create another file to upload to the correct Account/Quarter**
**If there has not been a record previously posted to the "correct" account/quarter, this file must be uploaded as an "Original"
|A Zero-payroll Tax Report was previously filed on the account for the quarter/year in question. Wages now need to be reported for that quarter/year.||1) Upload the Wage Report file as an "Original", not as a "Replacement" since there is no Original Wage Report on file yet. As noted above, a "Replacement" Wage Report cannot be filed until an "Original" Wage Report is posted to the account.|
To submit a Replacement Wage report using our online Tax and Wage Reporting System, select the “Wage Report File Upload” link.
Once you have accessed the Wage Report File Upload screen, select the Replacement Wage Report option. If you only need to add employees select the Appended Wage Report option.
Corrections to quarterly wage reports can be made using the Wage Adjustment Report - Form UCT-7878-E. (This form is an Adobe Acrobat document. To view or print the Wage Adjustment Report, you must have Adobe Acrobat Reader installed on your PC. Acrobat Reader can be downloaded free from the DWD Viewers Download Page). If you are unable to print a copy, you can order copies of the Wage Adjustment Report by calling 608-266-6877 or emailing firstname.lastname@example.org.
Mail Wage Adjustment Reports to:
DWD - UI Wage Record
P. O. Box 7962
Madison, WI 53707
DO NOT correct employee wages for a prior quarter on the current quarterly report. Enclose a separate Wage Adjustment Report indicating the correction. Be sure to include your employer account number, the social security number(s) of the employee(s) and the quarter(s) involved.
You can also Enter Tax and Wage Report Adjustments online. Note: performing online wage adjustments requires online access to an employer’s UI account.
Updated: October 16, 2017
Content Contact: UI Wage Reporting