Wisconsin Administrative Code
Department of Workforce Development
DWD 100-150 - Unemployment Insurance
Chapter DWD 111 - Quarterly Wage Reporting Procedures
Section DWD 111.02 - Wage reporting procedures; due dates

Current through February 26, 2024

(1) Under s. 108.205, Stats., each employer shall submit a wage report to the department. The wage report shall contain the name, social security number, and the amount of covered wages paid or constructively paid to each employee who is employed by the employer during the quarter. Each employer shall ensure that the amount specified as covered wages in the contribution report equals the total wages reported for all employees in the wage report.

(2) Under s. 108.205, Stats., the due date for each wage report is as follows:

(a) The wage report covering the months of January, February and March is due on the following April 30th.

(b) The wage report covering the months of April, May and June is due on the following July 31st.

(c) The wage report covering the months of July, August and September is due on the following October 31st.

(d) The wage report covering the months of October, November and December is due on the following January 31st.

(3) A wage report which is delivered other than by mail is timely under sub. (2), if it is received by the department no later than the due date or, if the due date falls on a Saturday, Sunday or legal holiday under state or federal law, by the next following day which is not a Saturday, Sunday or legal holiday under state or federal law. A wage report which is mailed is timely if it is either postmarked by the due date or received by the department no later than 3 days after the due date.

The department of health and social services uses the insurance coverage information obtained under s. DWD 111.02(1) (b) to control abuse and determine the availability of reimbursement for charges incurred by individuals eligible for the Medicaid program.

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