USA State Payroll Rates + Resources: State of Wisconsin: Obtaining a TIN + Unemployment Insurance
This document outlines the processes and requirements associated with becoming a new employer in the state of Wisconsin. Specifically, we will be covering how to register for Employer Income Tax Withholding and Unemployment Insurance.
Good to Know!
Note: Federal Employer requirements (obtaining a federal identification number, withholding of federal income tax, and FICA and filing of all applicable federal returns (FUTA, 940, 941, and 1099-C) will not be covered below - just the state of Wisconsin's requirements. Click here for a basic (not all-inclusive) IRS checklist for Starting a New Business.
Register for Employer Income Tax Withholding
Good to Know!
If you have already registered for Wisconsin Employer Income Tax Withholding, skip to the next section.
You are required to withhold Wisconsin income taxes if you meet both of these requirements:
You have paid wages to:
A Wisconsin resident (regardless of where the services were performed), or
A non-resident (persons domiciled outside of Wisconsin) for services performed in Wisconsin.
The employer meets any of the following:
Is engaged in business in Wisconsin
Is licensed to do business in Wisconsin
Transacts business in Wisconsin
Is organized under Wisconsin law
Is primarily engaged in business outside of Wisconsin and is licensed to do business in Wisconsin or transacts business in Wisconsin
Every employer that is required to withhold Wisconsin income tax must register with the Wisconsin Department of Revenue | My Tax Account website for a Wisconsin withholding account number.
Register for Unemployment Insurance
As an employer of one or more individuals in Wisconsin, you are required to maintain employment records that will permit an accurate determination of your Unemployment Insurance (UI) tax liability.
If requested, you must submit reports to establish if you are a covered employer and/or your contribution liability.
You can complete a new employer registration form online by going to the State of Wisconsin Department of Workforce Development (Unemployment Insurance) and then clicking on Create Logon ID under New users.