Wisconsin employer payroll tax calculator 2026
Hiring in Wisconsin? New Wisconsin employers pay 3.05% state unemployment tax on the first $14,000 of each employee's wages, on top of the federal 6.2% Social Security, 1.45% Medicare and FUTA. For a $60,000 employee that's about $5,059 a year in employer payroll taxes — $427.00 of it to Wisconsin.
| Wages | $60,000.00 |
| Employer Social Security | $3,720.00 |
| Employer Medicare | $870.00 |
| FUTA (0.6% on $7,000.00) | $42.00 |
| State unemployment insurance (SUI) (3.05% on $14,000.00) | $427.00 |
| Employer payroll taxes | $5,059.00 |
| Total cost before benefits | $65,059.00 |
Per two-week payroll: $2,502.27. Add health insurance, retirement and workers' compensation in the cost of an employee calculator.
Wisconsin unemployment tax (SUTA) for new employers
New non-construction employers with taxable payroll under $500,000 pay 3.05% (3.25% at $500,000 or more); construction rates differ.
After a few years the state assigns your own rate based on your layoff history; enter it in the calculator once you have it. Your rate also earns the usual federal FUTA credit: pay Wisconsin on time and FUTA is 0.6% on the first $7,000. If Wisconsin ends up a credit-reduction state for the year (the Department of Labor lists them each November), FUTA is higher.
Other Wisconsin payroll programs
Wisconsin has no state paid-leave or disability program with an employer share, and no other broad state payroll tax on employers.
What an employee costs in Wisconsin
| Salary | Federal employer taxes | Wisconsin employer taxes | Total cost | Taxes as % of pay |
|---|---|---|---|---|
| $40,000 | $3,102.00 | $427.00 | $43,529.00 | 8.8% |
| $60,000 | $4,632.00 | $427.00 | $65,059.00 | 8.4% |
| $100,000 | $7,692.00 | $427.00 | $108,119.00 | 8.1% |
A year, before benefits. New-employer rates, 5 employees, full FUTA credit.
How much does a $40,000 employee cost in Wisconsin?
About $43,529 a year: the $40,000 salary plus $3,102.00 of federal employer taxes and $427.00 of Wisconsin employer taxes, before benefits. That's $1,674.19 per two-week payroll.
How much does a $60,000 employee cost in Wisconsin?
About $65,059 a year: the $60,000 salary plus $4,632.00 of federal employer taxes and $427.00 of Wisconsin employer taxes, before benefits. That's $2,502.27 per two-week payroll.
How much does a $100,000 employee cost in Wisconsin?
About $108,119 a year: the $100,000 salary plus $7,692.00 of federal employer taxes and $427.00 of Wisconsin employer taxes, before benefits. That's $4,158.42 per two-week payroll.
Both halves of one paycheck
On a $60,000 salary paid every two weeks, the employee sees $12,375 a year taken out of pay — federal income tax, their own Social Security and Medicare and Wisconsin taxes — and takes home $47,625 (single filer, standard W-4). That money is withheld from their wages, not an extra cost to you. On top of the salary, you pay $5,059.00 of employer taxes. See the employee's side line by line in the Wisconsin paycheck calculator.
More employer tools
Cost of an employee (benefits and cost per hour) · Employer payroll tax calculator (all states) · Employer payroll taxes guide
Wisconsin figures checked 2026-09-28 against the state's own publications. Planning estimate, not a payroll return: your rate notice and the state's rules decide the final amount.
Sources
- Wisconsin DWD — 2026 tax rate schedule for employers — new employers, all others: 3.05% under $500,000 payroll, 3.25% at $500,000 or more (checked 2026-09-28)
- Wisconsin DWD — UI trust fund financial summary — employers are taxed on the first $14,000 of each employee's wages
- IRS Publication 15 (2026), Employer's Tax Guide — 2026 employer Social Security and Medicare rates and wage limits; FUTA
- IRS — FUTA credit reduction — 6.0% FUTA on the first $7,000; usual 5.4% credit; credit-reduction states lose part of the credit
- U.S. Department of Labor — FUTA credit reductions — the list of credit-reduction states for each year (checked 2026-09-28)
Questions
What is the Wisconsin SUTA rate for new employers?
3.05% in 2026, on the first $14,000 of each employee's wages. New non-construction employers with taxable payroll under $500,000 pay 3.05% (3.25% at $500,000 or more); construction rates differ.
What is the Wisconsin unemployment tax wage base for 2026?
$14,000 per employee per year.
How much does it cost to employ someone for $60,000 in Wisconsin?
About $65,059 a year before benefits: $4,632.00 of federal employer taxes and $427.00 for Wisconsin, at the new-employer rate with 5 employees.