Reading a Wisconsin pay stub, line by line
A Wisconsin pay stub has exactly one state line — income tax — and the amount on it is calculated from withholding tables the state hasn't updated since 2022. Here is what each line means in 2026:
WI State Income Tax ("WI SIT", "State Tax – WI"). Wisconsin has four brackets for 2026 — 3.50% to $15,110, 4.40% to $51,950, 5.30% to $332,720, and 7.65% above (single). The 2025 budget stretched the 4.4% bracket from about $29,000 to over $50,000, so most full-time paychecks now top out in the second bracket. The standard deduction is a sliding scale: $13,960 at low incomes, shrinking by 12 cents for every dollar over $20,120 until it disappears at $136,453 — $9,174 for a $60,000 earner — plus a $700 personal exemption. Withholding uses Form WT-4 (the federal W-4 doesn't work in Wisconsin).
Why your stub withholds more than you owe. The Department of Revenue's withholding tables (Publication W-166) took effect January 1, 2022 and, per DOR, there are "no plans" to change them — so they still use 3.54% and 4.65% rates, a second bracket that ends at $25,520, a smaller sliding deduction ($6,702, gone at $73,630), and only $400 per exemption. A single $60,000 earner has about $2,765 withheld against a $2,070 liability — roughly $695 back at filing. Form WT-4A lets you agree a lower amount with your employer. Bonuses can be withheld at DOR's flat rates (5.30% for most salaries).
What you will NOT see: a city or county income tax — Wis. Stat. 66.0611 voids any local tax on income (Milwaukee's 2024 changes were sales taxes) — state disability insurance, a paid-family-leave premium (Wisconsin's family leave is unpaid), or an unemployment deduction: UI is employer-only on a $14,000 wage base. Residents of Illinois, Indiana, Kentucky, and Michigan working in Wisconsin file Form W-220 and have no Wisconsin tax withheld.
Plus the federal lines on every US stub: federal income tax, Social Security (6.2% up to $184,500 in 2026), and Medicare (1.45%, plus 0.9% on wages over $200,000).
Wisconsin paycheck facts — 2026
| Item | 2026 value |
|---|---|
| State income tax | 3.50% to $15,110 · 4.40% to $51,950 · 5.30% to $332,720 · 7.65% above (single, 2026) |
| State standard deduction | Sliding: $13,960, minus 12% of income over $20,120, $0 at $136,453 · $700 personal exemption |
| Withholding tables | Publication W-166, unchanged since Jan 1, 2022 (3.54% / 4.65% / 5.30% / 7.65%) — over-withholds most workers |
| Employee-paid SUI / SDI / PFML | None — UI employer-only ($14,000 base); no disability or paid-leave program |
| Local income taxes | None — prohibited by Wis. Stat. 66.0611 |
| Minimum wage | $7.25 · $2.33 tipped cash wage · $5.90 opportunity wage (under 20, first 90 days) — unchanged since 2009 |
| Pay frequency | At least monthly, within 31 days of period end (Wis. Stat. 109.03(1)) |
| Pay stub required? | Yes — hours worked, rate of pay, and each deduction, every pay period (Wis. Stat. 103.457; DWD 272.10) |
| Final paycheck | Next regular payday, or within one month — same rule whether fired or quit (109.03(2)); 24 hours on business closure |
What you actually take home in Wisconsin (2026 estimates)
Estimated for a single filer, including federal income tax (after the $16,100 federal standard deduction), Social Security, Medicare, and Wisconsin income tax at the 2026 statutory brackets after the sliding standard deduction and $700 exemption:
| Gross pay | Est. net per year | Net biweekly | Net monthly | Effective tax |
|---|---|---|---|---|
| $40,000 | $33,236 | $1,278 | $2,770 | 16.9% |
| $60,000 | $48,320 | $1,858 | $4,027 | 19.5% |
| $75,000 | $58,649 | $2,256 | $4,887 | 21.8% |
| $100,000 | $74,752 | $2,875 | $6,229 | 25.2% |
| Min wage, full-time ($7.25/hr) | $13,912 | $535 | $1,159 | 7.7% |
| Wisconsin median wage ($24.17/hr) | $40,985 | $1,576 | $3,415 | 18.5% |
Where the money goes at $60,000: Wisconsin income tax about $2,070 (3.4% of gross) — the whole state bite, since there are no program or local deductions. Federal income tax and FICA take the other 16%.
Your stub withholds about $2,765 at $60,000 with one exemption under the 2022 tables — roughly $695 more than the 2026 liability. That gap is a refund in April, or you can file Form WT-4A to trim withholding now.
Methodology: 2026 federal brackets and $16,100 standard deduction (IRS Rev. Proc. 2025-32), FICA per SSA, Wisconsin 2026 rate schedule A (2026 Form 1-ES instructions) after the sliding standard deduction ($13,960 less 12% of income over $20,120) and $700 personal exemption. Estimates only — your withholding uses the W-166 tables and depends on your W-4/WT-4 exemptions, credits, and pre-tax benefits.
What Wisconsin jobs pay (BLS, May 2025)
| Occupation | Median hourly | Median annual |
|---|---|---|
| Registered nurse | $45.93 | $95,530 |
| Software developer | $58.97 | $122,660 |
| Elementary school teacher | — | $61,210 |
| Truck driver (heavy) | $28.18 | $58,610 |
| Construction laborer | $26.97 | $56,100 |
| Customer service rep | $22.58 | $46,970 |
| Waiter / waitress (tips included) | $14.26 | $29,670 |
| Retail salesperson | $16.58 | $34,480 |
Wisconsin's median hourly wage across all occupations is $24.17 — within 1.5% of the national median of $24.51. Its construction laborers ($26.97) earn nearly $3 an hour more than Michigan's, while its waiters' $14.26 median reflects a $2.33 tipped cash wage that has not moved since 2009.
Wisconsin's workforce in numbers
- 6.0 million residents, civilian labor force of 3.1 million, unemployment 3.3% (Census 2025 estimate; BLS, July 2026 preliminary)
- 397,269 self-employed (nonemployer) businesses (Census, 2023) — about one for every 15 residents
- 2.6 million people on employer payrolls at 144,774 establishments, earning $162 billion a year (Census County Business Patterns, 2023)
- Mean annual wage: $64,270 (BLS OEWS, May 2025)
Wisconsin pay rules — the answers people actually need
Final paycheck: next regular payday, or within one month, whichever comes first — whether you quit or were fired. Wis. Stat. 109.03(2) sets the same deadline for both; commission sales agents and employees on fixed-term written contracts are the exceptions. If the business closes, relocates, or merges, all unpaid wages are due within 24 hours (109.03(4)). "Wages" include commissions, bonuses, and vacation, holiday, and severance pay provided under an established policy — so accrued vacation is owed only if your employer's policy says so.
Pay frequency: at least monthly, within 31 days of the end of the pay period (109.03(1)). Most employers pay biweekly.
Is a pay stub required? Yes. Wis. Stat. 103.457 and DWD 272.10 require a statement each pay period showing hours worked, the rate of pay, and the amount and purpose of every deduction; hourly and rate details may be omitted only for exempt salaried employees. Deductions for loss, theft, damage, or faulty work need your written consent for each occurrence.
Wage claims go to the Department of Workforce Development's Equal Rights Division (Wis. Stat. 109.09) or directly to court, and Wis. Stat. 109.11 allows increased wages to be awarded on top of what you are owed. We could not verify the size of that penalty, so we are not quoting a percentage.
Minimum wage in Wisconsin — unchanged since 2009 (2026)
Wisconsin's minimum wage matches the federal $7.25 and has not changed since July 24, 2009. There is no indexing and nothing scheduled, and no Wisconsin city sets its own rate — Milwaukee and Madison pay the state floor. That comes from the Department of Workforce Development's own minimum-wage page; we could not read the preemption statute (Wis. Stat. 104.001) itself, so we are not citing it for the rule.
| Rate | 2026 | Notes |
|---|---|---|
| Standard minimum wage | $7.25 | Adults and minors alike |
| Tipped cash wage | $2.33 | Tips must bring the pay-period average to $7.25 (federal is $2.13) |
| Opportunity employee (under 20, first 90 days) | $5.90 | Tipped opportunity employee $2.13 |
| Overtime | $10.88 | 1.5× after 40 hours in a workweek |
The market floor is far above $7.25: Wisconsin's retail salespersons post a $16.58 median and customer service reps $22.58. A full-time job at $7.25 grosses $15,080 — under the federal standard deduction, so that stub shows Social Security and Medicare plus a small Wisconsin tax on the $420 above the state's $13,960 deduction and $700 exemption.
How Wisconsin compares with its neighbors (take-home on $60,000, 2026 est.)
| State | Est. net/year | Difference vs WI |
|---|---|---|
| Wisconsin | $48,320 | — |
| Minnesota | $47,569 | −$751 |
| Illinois (flat 4.95%) | $47,565 | −$756 |
| Michigan (no city tax) | $48,091 | −$230 |
| Iowa (flat 3.8%) | $48,762 | +$441 |
Wisconsin's widened 4.4% bracket makes it the cheapest of its neighbors at $60,000 — about $230 less state tax than Michigan and $755 less than Illinois. The four-state reciprocity with Illinois, Indiana, Kentucky, and Michigan means a Kenosha resident working in Chicago pays Wisconsin tax, not Illinois tax, and vice versa.
(The Iowa figure is a directional estimate pending that state's full data workup.)
FAQ
What is the Wisconsin income tax rate on my paycheck in 2026?
Wisconsin's 2026 brackets for a single filer are 3.50% to $15,110, 4.40% to $51,950, 5.30% to $332,720, and 7.65% above, applied after a sliding standard deduction ($13,960, reduced by 12% of income over $20,120) and a $700 personal exemption. Your stub, however, is computed from withholding tables dated 2022 that use 3.54% and 4.65% and a smaller deduction, so more is withheld than the law requires.
Why is my Wisconsin withholding higher than my actual tax?
Because the Department of Revenue's withholding tables (Publication W-166) have not been updated since January 1, 2022 and predate both inflation indexing and the 2025 expansion of the 4.4% bracket. A single $60,000 earner has about $2,765 withheld against a 2026 liability of about $2,070. The difference comes back as a refund, or you can file Form WT-4A with your employer to withhold less.
How much tax comes out of a paycheck in Wisconsin?
A single filer earning $60,000 keeps about $48,320 a year — roughly $1,858 per biweekly check, a 19.5% effective rate covering federal income tax, Social Security, Medicare, and about $2,070 of Wisconsin income tax. Wisconsin has no local income taxes, disability, paid-leave, or employee unemployment deductions.
Does my employer have to give me a pay stub in Wisconsin?
Yes. Wis. Stat. 103.457 and DWD 272.10 require a statement with each pay period showing hours worked, rate of pay, and the amount and purpose of each deduction (hours and rate may be omitted for exempt salaried employees).
When is my final paycheck due in Wisconsin?
By the next regular payday or within one month of separation, whichever is first, whether you quit or were fired (Wis. Stat. 109.03(2)). If the business closes, relocates, or merges, all wages are due within 24 hours. Vacation and bonuses are owed if the employer's established policy provides for them.
What is the minimum wage in Wisconsin?
$7.25 per hour, the same as the federal rate, unchanged since July 2009, with a $2.33 tipped cash wage and a $5.90 opportunity wage for workers under 20 in their first 90 days. State law preempts city or county minimum wages, so Milwaukee and Madison pay the state rate.
Does Wisconsin have a local income tax or paid family leave deduction?
No to both. Wis. Stat. 66.0611 prohibits any county, city, village, or town from taxing income, and Wisconsin has no paid family and medical leave payroll program or state disability insurance. Unemployment insurance is employer-paid on the first $14,000 of wages.