# Wisconsin — State unemployment insurance taxable wage bases and new employer tax rates by US state

For Wisconsin, taxable wage base is $14,000; new employer ui tax rate is 3.05%, recorded from its source on 2026-08-18.

- **State:** Wisconsin _(our reading, not quoted from the source)_
- **Taxable wage base:** $14,000 _(verified: appears in the quote below)_
- **New employer UI tax rate:** 3.05%

## What the source says

> Taxable wage base $14,000 - The first $14,000 in wages paid to each employee in a calendar year is taxed. Wages paid to each employee above the $14,000 limit must be reported but are not taxed.

## Source

- https://dwd.wisconsin.gov/ui/employers/taxrates.htm

Last verified: 2026-08-18. Review by: 2027-08-18.
Part of [State unemployment insurance taxable wage bases and new employer tax rates by US state](https://referencesource.org/state-ui-taxable-wage-bases/).