By Payroll and Entitlements Editorial Staff
Wisconsin has no current plans to change the withholding tax rates. Current withholding tax rates are available in Wisconsin Publication W166, Withholding Tax Guide, for payroll periods beginning on or after April 1, 2014. The tables are reproduced in the Payroll Management Guide at ¶8798 and ¶8799.
Telecommuting employee. Due to COVID-19, the following apply for Wisconsin purposes:
- Nexus – Wisconsin will not consider an out-of-state business to have nexus in Wisconsin if its only Wisconsin activity is having an employee working temporarily from the employee's home during this national emergency (COVID-19);
- Income Tax on Wages – Telecommuting employees continue to report their income based on the guidance in Wisconsin Tax Bulletin 171 (April 2011), page 13, article titled Telecommuting and Mobile Employees.
- Employer Withholding Tax – Wisconsin's withholding tax requirements regarding wages paid to an employee have not changed.
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