Wisconsin paychecks in 2026: what changed
Wisconsin's tax rates changed in recent years, but the withholding schedule employers use for 2026 has not.
The changes
- New federal withholding tables. The IRS updated Publication 15-T for 2026, including changes from the 2025 tax law. The standard deduction is $16,100 single, $32,200 married filing jointly, and $24,150 head of household.
- Social Security wage base: $184,500 (up from $176,100). If you earn more, Social Security stops later in the year.
- Tips and overtime deductions for 2025–2028 — see below.
- Tax rates for 2026: 3.5%, 4.4%, 5.3%, 7.65%.
- Withholding schedule: unchanged since 2022 (3.54%, 4.65%, 5.3%, 7.65%), per Publication W-166.
- Minimum wage: still $7.25, the federal rate.
Tips and overtime in 2026
New federal deductions apply for 2025 through 2028: up to $25,000 for qualified tips, and up to $12,500 ($25,000 for joint filers) for the extra "half" of time-and-a-half overtime. Both phase out above $150,000 of income ($300,000 joint).
These are deductions on your tax return. Your employer still takes Social Security and Medicare out of tips and overtime, and still withholds income tax unless you tell it otherwise. If you expect to claim them, you can put the expected amount in Step 4(b) of your W-4 (and in the Step 4(b) box above) so less income tax is withheld during the year.
Work out your 2026 Wisconsin paycheck →
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Sources
- IRS Publication 15-T (2026), Federal Income Tax Withholding Methods — Worksheet 1A and the annual percentage-method tables
- IRS Publication 15 (2026), Employer's Tax Guide — Social Security and Medicare rates
- Social Security Administration — 2026 wage base of $184,500
- IRS — tips and overtime deductions
- Wisconsin Department of Revenue — Publication W-166, Withholding Tax Guide (1/26) — alternate (formula) method, p. 26: sliding deduction, $400 per exemption, 3.54%–7.65% schedule, worked examples; no WT-4 → zero exemptions; reciprocity
- Wisconsin Department of Revenue — Withholding Tax Update, October 2025 — no plans to change the withholding tax rates; current rates are in W-166
- Wisconsin Statutes § 71.06 — Rates of taxation — (1r): 3.50%, 4.40%, 5.30% and 7.65% for taxable years beginning after December 31, 2024
- Wisconsin Department of Revenue — Form WT-4, Employee's Wisconsin Withholding Exemption Certificate (W-204, R. 8-23) — Single / Married / Married, but withhold at higher Single rate; exemptions for yourself, spouse, dependents
- Wisconsin Department of Workforce Development — Unemployment Insurance Employer Handbook (UCB-201-P) — the program is financed solely through employer contributions
- Wisconsin Department of Workforce Development — Minimum wage — $7.25; tipped employees at least $2.33 cash wage, with tips averaging at least $7.25; $5.90 opportunity wage for workers under 20 for their first 90 days
- Wisconsin Department of Workforce Development — Hours of work and overtime — time and one-half after 40 hours in a workweek; no daily overtime
- Wisconsin Department of Workforce Development — Wage payment and collection law — pay at least monthly, no more than 31 days between; final pay on the regular schedule; 2-year limit on wage claims
- Wisconsin Statutes § 109.03 — Time and manner of wage payment — (1) at least monthly; (2) final wages by the next regular payday
- Wisconsin Department of Workforce Development — How to file a wage claim — within 2 years of the date the wages were due