Wisconsin Pay Stub Requirements & Payroll Taxes

Wisconsin keeps its minimum wage at the federal $7.25 and has no paid sick leave mandate, but it requires a pay statement each payday, overtime after 40 hours, and final pay by the next regular payday. Its income tax has four brackets topping out at 7.65%.

It's a general guide, not legal or tax advice. For your specific situation, check the source links below or talk to a licensed payroll, tax, or employment-law professional.

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Is a pay stub required in Wisconsin?

Wisconsin employers must state clearly on the paycheck, pay envelope or paper accompanying the wage payment the items below. A reasonable coding system may be used, and miscellaneous deductions an employee requested for personal reasons don't have to be broken out. Employees paid by direct deposit must still receive a stub with this information.

Required on every wage statement — Wis. Admin. Code DWD § 272.10:

Number of hours worked
Rate of pay
Amount of and reason for each deduction

Penalty for non-compliance (Wis. Stat. § 109.11(2)): In a wage claim, a court may order the employer to pay the employee increased wages of up to 50% of the wages due and unpaid, in addition to the wages themselves.

How often must employees be paid?

Every employer must pay all wages earned at least monthly, covering wages earned up to a day no more than 31 days before payday. Employees in logging operations and farm labor are excepted.

Source: Wis. Stat. § 109.03(1)

Wisconsin minimum wage

Wisconsin's minimum wage is $7.25 an hour, the same as the federal rate.

$7.25 per hour statewide, effective July 24, 2009Wisconsin cities and counties may not set their own minimum wages.

Tipped employees: a cash wage of at least $2.33 per hour, provided tips bring total pay to $7.25.
Opportunity wage: $5.90 per hour for employees under 20 during their first 90 days.

Source: Wis. Admin. Code DWD § 272.03

Overtime & double time

Wisconsin requires time and a half for hours over 40 in a workweek. There is no daily overtime rule.

Trigger	Pay rate
Daily overtime	No daily overtime rule.
Weekly overtime	1.5× the regular rate for hours beyond 40 in a workweek.
7th consecutive workday	No seventh-consecutive-day rule.

Source: Wis. Admin. Code DWD § 274.03

Meal & rest break requirements

Wisconsin does not require meal breaks for adults, though the Department of Workforce Development recommends a 30-minute meal period close to the usual meal time. Minors under 18 must get a 30-minute meal period for shifts of more than six hours.

There is no rest-break requirement. Breaks of less than 30 minutes that an employer allows must be paid.

If a break is missed:No premium pay is owed for missed breaks.

Source: Wis. Admin. Code DWD §§ 274.02, 270.12

Wisconsin state income tax

Wisconsin levies a progressive income tax with four rates — 3.5%, 4.4%, 5.3% and 7.65% — with bracket thresholds indexed for inflation. The figures below are the Department of Revenue's 2026 schedule for single filers.

2026 Wisconsin Tax Rate Schedule (Single)

Taxable income	Rate
$0 – $15,110	3.5%
$15,110 – $51,950	4.4%
$51,950 – $332,720	5.3%
Over $332,720	7.65%

Married couples filing jointly, married filing separately and heads of household use their own schedules with different thresholds but the same four rates. Employers withhold using the Department of Revenue's Withholding Tax Guide (Publication W-166).

Source: Wisconsin Department of Revenue — 2026 Form 1-ES Instructions

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Vacation & paid time off (PTO)

Wisconsin does not require paid vacation. Whether unused vacation is paid at separation follows the employer's policy or the employment contract.

Vacation pay the employer has promised under its policy can be claimed like other wages due.

"Use-it-or-lose-it" policies:Allowed if the policy says so.

Paid out at termination?Only if the employer's policy or agreement provides for it.

Source: No Wisconsin vacation statute; terms set by employer policy or contract

Final paycheck rules

Whether an employee quits or is discharged, Wisconsin requires payment in full by the date they would regularly have been paid under the employer's payroll schedule, or the monthly deadline if that is earlier. Commission-based sales agents and employees with a written contract for a definite period are handled differently.

Situation	Final wages due
Fired or laid off	By the next regular payday (or the 31-day monthly deadline, if earlier)
Quits (with or without notice)	By the next regular payday (or the 31-day monthly deadline, if earlier)

Late final pay:Increased wages of up to 50% of the unpaid amount, at the court's discretion (Wis. Stat. § 109.11(2)).

Source: Wis. Stat. § 109.03(2)

Other Wisconsin payroll taxes employers should know

Wisconsin has no state disability insurance or paid family leave payroll tax, so income tax is the only state amount withheld from employees. Employers pay unemployment insurance tax to the Department of Workforce Development.

Tax	Rate	Notes
Unemployment Insurance (employer-paid)	Experience-rated; Schedule D, the lowest of Wisconsin's rate schedules, is in effect for 2026	Taxable wage base is the first $14,000 of each employee's wages per year.

Source: Wisconsin Department of Workforce Development — Unemployment Insurance tax rates

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Common questions about Wisconsin pay stubs

What is Wisconsin's tipped minimum wage?

$2.33 an hour in cash wages, as long as tips bring total pay to at least $7.25.

Does Wisconsin require paid sick leave?

No. Wisconsin has no paid sick leave law, and cities and counties cannot require one. Any sick time comes from the employer's policy.

Do Wisconsin employers have to give breaks?

Not to adults, although short breaks under 30 minutes must be paid when given. Minors under 18 must get a 30-minute meal period on shifts longer than six hours.

When is my last paycheck due in Wisconsin?

By the next regular payday, or within 31 days if that comes first, whether you quit or were let go.

Guides that go with this page

Wisconsin's rules decide what has to appear on the stub. These cover what the figures on it actually mean, wherever you work.

What a pay stub is, line by line — Every section of a stub and what each figure means.
Gross pay vs. net pay — Why the amount that reaches your bank is a quarter smaller than your salary.
Contractors don't get a pay stub — What replaces one, and the 15.3% a 1099 worker pays instead.
Budgeting from take-home pay — Working from real pay dates instead of a salary divided by twelve.

Sources & references

Every figure on this page links back to the primary source below. State and federal payroll rules change — always confirm current-year figures directly with the agency before relying on exact dollar amounts.

Last checked: October 2026. See our editorial standards & sources for how these figures are verified.