For employers running payroll in Wisconsin. Enter an employee's pay to see what to withhold, your 2026 employer taxes and the total cost of the
employee. Wisconsin employers pay state unemployment tax on the first $14,000 of each employee's wages in 2026. A new employer starts at 3.05%, and experienced employers pay from 0% to 12% depending on their layoff history.
Total cost to the employer per paycheck, Wisconsin
Per-paycheck figures are the year's total divided by 26 paychecks. FUTA and SUTA stop at their wage bases, so they come out of the first paychecks of the year (FUTA ends with paycheck 4, SUTA with paycheck 7).
Workers' compensation insurance and local payroll taxes are not included.
2026 estimate. Check the result against your payroll provider and your state rate notice.
Employer payroll taxes in Wisconsin for 2026
On top of each paycheck, a Wisconsin employer pays these taxes. None of them come out of the employee's pay. On a $60,000 salary they add
$5,059.00 a year, so the employee costs $65,059.00.
Employer tax
Rate
Wages taxed
Social Security
6.2%
First $184,500
Medicare
1.45%
No limit
Federal unemployment (FUTA)
0.6%
First $7,000
Wisconsin unemployment (SUTA)
3.05% for new employers
First $14,000
Wisconsin unemployment tax (SUTA)
Wisconsin employers pay state unemployment tax on the first $14,000 of each employee's wages in 2026. A new employer starts at 3.05%, and experienced employers pay from 0% to 12% depending on their layoff history.
New employers pay 3.05% if their taxable payroll is under $500,000, or 3.25% above it.
What an employee costs in Wisconsin
Yearly employer taxes and total cost for a single filer paid every two weeks, at the new-employer unemployment rate, for an employer with
10 employees. Benefits and workers' compensation insurance are extra.
Salary
Employer taxes
Total cost
Added to pay
Employee take-home
$30,000
$2,764.00
$32,764
9.2%
$25,294
$40,000
$3,529.00
$43,529
8.8%
$32,743
$50,000
$4,294.00
$54,294
8.6%
$40,184
$60,000
$5,059.00
$65,059
8.4%
$47,625
$75,000
$6,206.50
$81,207
8.3%
$57,946
$100,000
$8,119.00
$108,119
8.1%
$74,209
$125,000
$10,031.50
$135,032
8%
$90,407
$150,000
$11,944.00
$161,944
8%
$106,170
Withholding from Wisconsin paychecks
From the employee's pay you withhold federal income tax under the W-4, 6.2% Social Security, 1.45% Medicare
and Wisconsin income tax.
Employees checking their own pay can use the Wisconsin paycheck calculator. Running a bonus? Use the bonus payroll calculator.
Wisconsin employer taxes compared with nearby states
The same $60,000 employee, at each state's new-employer unemployment rate.
Of the states that border Wisconsin, Iowa has the lowest employer taxes.
The 6.2% Social Security and 1.45% Medicare match, federal unemployment tax (FUTA) at 0.6% of the first $7,000, and Wisconsin unemployment tax (SUTA), 3.05% for a new employer. On a $60,000 salary that comes to $5,059.00 a year.
What is the Wisconsin SUTA rate for new employers in 2026?
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3.05% on the first $14,000 of each employee's wages. New employers pay 3.05% if their taxable payroll is under $500,000, or 3.25% above it. Your own rate is on the notice the state sends each year, and it changes once you have a layoff history.
How much does it cost to employ someone making $60,000 in Wisconsin?
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About $65,059 a year: the $60,000 salary plus $5,059.00 of employer payroll taxes, or 8.4% on top of pay. That assumes the new-employer unemployment rate and leaves out benefits and workers' compensation insurance.
What is the Wisconsin unemployment wage base for 2026?
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$14,000. Unemployment tax stops once an employee's wages for the year pass it, so most of the tax is paid in the first months of the year.