108.205 Quarterly wage reports. - Wisconsin Statutes

108.205

108.205 Quarterly wage reports.

108.205(1)

(1) Each employer shall file with the department, in such form as the department by rule requires, a quarterly report showing the name, social security number and wages paid to each employee who is employed by the employer in employment with the employer during the quarter. The department may also by rule require each employer to include in the report any salary reduction amounts that are not wages and that would have been paid to each such employee by the employer as salary during the quarter but for a salary reduction agreement under a cafeteria plan, within the meaning of 26 USC 125. The employer shall file the report no later than the last day of the month following the completion of each quarter.

108.205(1m)

(1m)

108.205(1m)(a)

(a) The department shall prescribe the manner and form for filing reports under sub. (1) electronically.

108.205(1m)(b)

(b) Each employer agent shall file its reports electronically in the manner and form prescribed by the department.

108.205(2)

(2) Each employer of 25 or more employees, as determined under s. 108.22 (1) (ae), that does not use an employer agent to file its reports under this section shall file the quarterly report under sub. (1) electronically in the manner and form prescribed by the department. An employer that becomes subject to an electronic reporting requirement under this subsection shall file its initial report under this subsection for the quarter during which the employer becomes subject to the reporting requirement. Once an employer becomes subject to the reporting requirement under this subsection, the employer shall continue to file its quarterly reports under this subsection unless that requirement is waived by the department.

108.205 - ANNOT.

History: 1987 a. 38; 1991 a. 89; 1997 a. 39; 1999 a. 15; 2005 a. 86; 2007 a. 59.

108.205 - ANNOT.

Cross Reference: See also ch. DWD 111, Wis. adm. code.