Table of Contents

Wisconsin Form UCT-101 and UC-7823-E, Quarterly Contribution Report and Quarterly Wage Report

Greg Hatfield Updated by Greg Hatfield

CFS supports electronically filing the UI reports online by creating a wage file to upload to the state website. See the Online Filing Support menu in the form module. Also see the separate module for Online UI Filing Support.

INSTRUCTIONS FOR COMPLETION OF CONTRIBUTION REPORT

(R. 02/26/2014)

This report is required from all employers covered under Wisconsin's Unemployment Insurance (UI) Law. This is required in addition to your Quarterly Wage Report. You can file this report on the Internet using the access number on line 1a, and creating a user ID and password. See http://dwd.wisconsin.gov/uitax

Items 1-7 are preprinted. They show:

1. Ten-digit UI employer account number.

1a. Eight-digit Internet Access Number - Used for filing report on the Internet.

2. Time period this report covers.

3. Report and payment due date. In order to be considered timely, your report must be received by the department on or before the quarterly due date.

4. 14-digit account number.

5. 6. 7. Employer information. Includes Federal Employer Identification Number (FEIN), telephone number, name and address.

8. The monthly employment data reported on line 8 should be a count of all full-time and part-time workers in covered employment under Wisconsin’s UI Law, who performed services during or received pay for the payroll period which includes the 12th of the month. If no employment in the payroll period, enter zero (-0-).

9. Enter COVERED wages PAID within this quarter before deductions. Wages include: salaries; commissions; bonuses; tips; sick or disability; termination; holiday and vacation pay; value of room, meals, and payments in kind to all full time, part time and temporary employees for services “localized” in Wisconsin. Include agricultural and domestic service wages if you have been determined covered for either employment. Do not include wages paid for employment excluded under s. 108.02(15)(k) unless such wages are subject to the Federal Unemployment Tax Act. NOTE: ITEM 9 OF THIS REPORT SHOULD AGREE WITH TOTAL WAGES ON THE QUARTERLY WAGE REPORT.

10. Enter wages paid this quarter in excess of the $14,000 per employee wage base. To determine the exclusion amount follow the steps below:

  • Step 1 - Determine which of your employees has been paid more than $14,000 since the beginning of the year.
  • Step 2 - If any of the employees identified in step 1 have already been paid more than $14,000 for the year during a previous quarter, all of the wages paid to them during this quarter are excluded. Add the wages paid during this quarter to each of these employees to arrive at a total.
  • Step 3 - If any of the employees which you identified in step 1 went over $14,000 for the year during the quarter, the amount paid in excess of $14,000 for the year is excluded. Add the excess paid each employee this quarter to arrive at a total.
  • Step 4 - Add the totals derived in step 2 and step 3 and enter in item 10. This constitutes excluded wages paid during this quarter which are not taxed. (The amount on line 10 can be equal to but should not be more than the amount shown on line 9.)

11. Subtract item 10 from item 9 to obtain your defined (taxable) payroll. Always indicate an amount in this item. If item 10 is zero, the amount in item 9 should also appear in item 11. If the amount in item 10 is equal to item 9, place a zero in item 11.

Items 12 through 14 do not apply to employers on reimbursement financing.

12. Your tax rate is shown as a decimal fraction on this report.

13. Enter your tax liability for this quarter. Multiply Item 11 (taxable payroll) by Item 12 (tax rate) to determine tax due.

14. The interest rate can change annually. Please refer to the Interest Assessment guide at http://dwd.wisconsin.gov/uitax/interestrate/ for additional information regarding interest rates and calculations.

15. If filing the Wage Report (Form UC-7823) within 30 days after the due date, the late filing fee is $50. If filing the Wage Report (Form UC-7823) more than 30 days after the due date, the late filing fee is the greater of $100 or $20 per reported employee.

In addition, an employer who has 25 or more employees and fails to file its tax and wage reports electronically may be assessed a penalty of $20 for each employee reported on paper and a $25 penalty for filing the tax report on paper.

16. If you have paid your taxes for this quarter by Electronic Fund Transfer (EFT), enter that amount here.

17. If you have been notified of any available credit, enter here.

18. Add Items 13 through 15 and subtract Items 16 and 17 to determine amount to be paid. If the total on line 18 is zero, enter zero on line 18.

19. Sign the report, print your name, enter your title, your phone number, and the date signed.

DO NOT STAPLE ATTACHMENTS TO THIS REPORT.

For information on formats, more detailed instructions or additional pages for wage detail, contact Wage Reporting, Division of Unemployment Insurance, P.O. Box 7962, Madison, Wisconsin 53707, e-mail wagenet@dwd.wisconsin.gov, or telephone (608)266-6877. See http://dwd.wisconsin.gov/uiben/wagehome.htm for formats and specifications.

Form 7823-E, Quarterly Wage Report

GENERAL INFORMATION AND INSTRUCTIONS

All employers covered under Wisconsin's Unemployment Insurance Law must file the Quarterly Wage Report, which is submitted together with the Quarterly Contribution Report [Form UCT-101] and the appropriate tax payment. Both reports can be filed online by selecting the "File Tax and Wage Reports" option on our website, at http://dwd.wisconsin.gov/uitax/.

Type or Print the required information in black ink. Computer printed reports are also acceptable if prepared in portrait format on 8 1/2 x 11" white paper, if the data fields are positioned in the same locations as our standard form.

CAUTION: Center typewritten or computer printed information in the white boxes.

ITEM NO.

1. UI Employer Account Number.

2. Calendar Quarter (1, 2, 3 or 4).

3. Year. 2 digit year, example (01)

4. Report Due Date.

5. Federal Employer Identification Number. (FEIN)

6. Employer Name.

7. Account Number (14-digits)

8. 1-23 denote the line number.

9. Employees’ social security numbers and names are preprinted on some wage reports. Preprinted names are limited to the number of characters as shown. If incorrect in items 9 through 11:

  • a. Enter an “X” within the "Change" area (item 9);
  • b. Draw a diagonal line through any incorrect character(s);
  • c. Enter correct characters(s) above lined out information.

ALIGN INFORMATION FOR ITEMS 10 THROUGH 13 UNDER THE PREPRINTED EXAMPLE PROVIDED.

10. Enter employee’s social security number if not preprinted. If an employee has no social security number, enter the name and wages and have your employee immediately take steps to secure a number. Enter numbers without dashes or diagonal lines. Acceptable methods of reporting the social security number are:

123 45 6789 -> 123456789

11. Enter the employee’s last name if not preprinted. Type or Print in all CAPITAL letters. Do not use commas or periods. Hyphens are acceptable.

12. Enter the employee’s first name if not preprinted. Type or Print in all CAPITAL letters. Do not report a middle initial. Do not use commas or periods. Hyphens are acceptable.

13. Enter total covered wages paid to the employee during the calendar quarter. Always use a decimal point followed by cents. Do not use commas or dollar ($) signs. Acceptable reporting methods are:

  • 1234.56
  • 5603.00 (if even dollar amount paid)
  • Leave blank if no wages were paid during this quarter.

14. Enter all wages listed on all pages of the report. THIS AMOUNT MUST AGREE WITH THE AMOUNT ENTERED ON ITEM 9 OF FORM UCT-101, CONTRIBUTION REPORT. If submitting only one page, enter amount only on first page.

15. Enter total wages for all employees listed on this page.

16. Enter page number and total pages.

If you need additional pages for reporting wage detail or have questions about reporting, contact the Wage Reporting Unit, Division of Unemployment Insurance, PO Box 7962, Madison, WI, 53707, or telephone (608) 266-6877. You can also e-mail your request to wagenet@dwd.wisconsin.gov.

If you file this report electronically DO NOT submit a paper copy of this report.

Mail To:

Department of Workforce Development

Division of Unemployment Insurance

P.O. Box 78960

Milwaukee, WI 53278

  • DO NOT STAPLE ATTACHMENTS
  • Send original report. DO NOT submit copies of this form.

If your Quarterly Wage Report is not received by the UI Division on or before the Quarterly Due Date, a Late Filing Fee must be included in the payment due amount on the Quarterly Contribution Report (Form UCT-101). Also, if wages are reported for 25 or more employees, both forms must be filed electronically. A penalty may be assessed of $20 per employee reported on paper and $25 for filing the tax report on paper.

More information regarding these filing options is available on our website at http://dwd.wisconsin.gov/uiben/wagehome.htm

More information regarding filing fees and penalties can be found on our website at http://dwd.wisconsin.gov/ui201/w7201.htm

How did we do?

Washington State Forms 5208A and 5208B, Employer's Quarterly Tax and Wage Detail Reports

Contact