Last updated: September 1, 2026
Missing a payroll deadline doesn’t feel like a big deal until the penalty notice shows up. Most small Wisconsin employers aren’t ignoring these dates on purpose — they just don’t have anyone whose job it is to track all six of them at once.
Here they are, in plain English, with what triggers each one and what it costs to miss it.
What are the 6 payroll compliance deadlines every Wisconsin employer should track?
- New hire reporting — within 20 days of the employee’s start date
- Wisconsin withholding deposits (Form WT-6) — due monthly or quarterly, based on your assigned filing frequency
- Quarterly unemployment insurance contribution report — due the last day of the month after each quarter ends
- Federal Form 941 — due the last day of the month after each quarter ends
- W-2s to employees and the Social Security Administration — due January 31
- Federal Form 940 (FUTA) — due January 31
1. New hire reporting — within 20 days
Wisconsin law requires every employer to report each newly hired or rehired employee to the State Directory of New Hires within 20 days of their start date. This applies regardless of your size or industry — there’s no small-employer exception.
2. Wisconsin withholding deposits (Form WT-6)
If you withhold Wisconsin income tax from employee paychecks, you’re assigned a deposit schedule — semi-monthly, monthly or quarterly — by the state. Tax deposits are due on specific due dates based on your assigned schedule.
3. Quarterly unemployment insurance contribution report
Wisconsin employers file a quarterly wage and contribution report with the Department of Workforce Development, due on the same last-day-of-the-following-month schedule as most federal quarterly filings.
4. Federal Form 941
Most employers file Form 941 quarterly to report federal income tax, Social Security, and Medicare withholding. It’s due the last day of the month after each quarter closes — April 30, July 31, October 31, and January 31.
5. W-2s to employees and the SSA
W-2 forms are due to both your employees and the Social Security Administration by January 31 each year, regardless of how you file.
6. Federal Form 940 (FUTA)
Form 940, which reports your federal unemployment tax liability, is also due January 31 — the same day as W-2s, which is exactly why this week tends to be the tightest one on the payroll calendar.
What happens if you miss one?
Wisconsin can assess a civil penalty of up to $25 per employee for a missed new hire report — and up to $500 per employee if the state determines the employer and employee deliberately avoided reporting. Late federal deposits and late-filed 941s and 940s carry their own IRS penalty schedules that scale with how many days past due the filing is — the longer it sits, the more it costs.
What this means for you
None of these six deadlines are hard to hit individually. What trips up small employers is tracking all six at once, on top of running the business. A payroll compliance calendar — or a payroll partner who already keeps one — is usually the difference between a non-event and a penalty notice.
Frequently asked questions
It depends on your assigned frequency — monthly or quarterly — which the state sets based on your withholding volume.
Up to $25 per employee, or up to $500 per employee if the state finds the employer and employee intentionally avoided reporting.
The dates themselves don’t change, but your assigned filing frequency for withholding deposits can, based on how much you withhold.
This article is provided for general informational purposes only and does not constitute tax, legal, accounting, or financial advice. Every business situation is different. Before acting on anything you read here, please consult with a qualified advisor — including, we hope, us. Reach out to Payroll Freedom for guidance specific to your situation.
Frank Fiore, CPA, is the President of Payroll Freedom and its sister firm, Accounting Freedom, with offices in Mundelein, Illinois, and Grafton, Wisconsin. He’s spent more than 20 years helping small employers across the Illinois-Wisconsin corridor get payroll right the first time.
