Wisconsin Payroll · Graduated 3.54%–7.65% · Form WT-4 · IRS Publication 15-T
Wisconsin Paycheck Calculator 2025
Estimate your Wisconsin take-home pay for hourly or salaried work in a single form. The calculator deducts federal income tax withholding, Social Security, Medicare, and the graduated Wisconsin income tax using the Department of Revenue Publication W-166 alternate method: it subtracts the sliding standard deduction and your Form WT-4 exemptions before applying the 3.54 percent to 7.65 percent schedule. Uses 2025 IRS Publication 15-T and the current Wisconsin withholding formula.
Pay Details
Check this on Form W-4 if you hold two jobs or your spouse also works. It switches to the higher Step 2 withholding schedule.
W-4 Adjustments (Optional)
Annual dependent credit total (e.g. $2,000 per child under 17)
Step 4c additional withholding per paycheck
Wisconsin Tax (Form WT-4)
Sets the Wisconsin sliding standard deduction ($6,702 single / $9,461 married before phase-out).
From Form WT-4. Count yourself, spouse, and dependents. Each is worth $400 of annual deduction.
Enter your pay details and click Calculate to see your take-home pay breakdown.
Want the full Wisconsin payroll picture, including how the Publication W-166 formula reconciles on Form 1, the reciprocity rules for Illinois, Indiana, Kentucky, and Michigan commuters, and the employer DWD unemployment obligations? Read the Wisconsin Payroll Taxes guide.
Wisconsin Payroll Taxes Guide →Short Answer
This Wisconsin paycheck calculator estimates net take-home pay after federal income tax withholding, Social Security (6.2%), Medicare (1.45%), and the graduated Wisconsin income tax. Wisconsin withholds by annualizing wages, subtracting a sliding standard deduction (up to $6,702 single or $9,461 married, which phases down to zero as income rises) and $400 per Form WT-4 exemption, then applying the 3.54 percent to 7.65 percent withholding rate schedule. For a single Wisconsin worker earning $65,000 per year paid biweekly with one exemption, gross pay is about $2,500 per period, and net take-home is roughly $1,964 after about $227 of federal withholding, FICA, and about $118 of Wisconsin income tax. Wisconsin has no local wage tax and no state disability or family leave deduction.
Key Takeaways
- Wisconsin withholds a graduated income tax on every paycheck. This calculator applies the Department of Revenue Publication W-166 alternate method: annualize wages, subtract the sliding standard deduction and Form WT-4 exemptions, then apply the 3.54 percent to 7.65 percent schedule and divide by pay periods.
- The Wisconsin standard deduction slides. It starts at $6,702 single or $9,461 married and phases down by 12 percent (single) or 20 percent (married) of income above a threshold, hitting zero near $73,630 single or $73,032 married. Higher earners get no deduction, so their effective rate climbs faster than the brackets alone suggest.
- Form WT-4, not the federal W-4, sets your Wisconsin withholding. It fixes your status (single or married) and your exemptions, each worth $400 of annual deduction. If no WT-4 is filed, the employer withholds as zero exemptions.
- Federal income tax uses the IRS Publication 15-T percentage method on annualized wages. Social Security is 6.2% up to the 2025 wage base of $176,100; Medicare is 1.45% with no cap plus a 0.9% surtax that employers withhold on wages above $200,000.
- Wisconsin has no municipal or county wage income tax and no employee-paid disability, family leave, or unemployment deduction, so a Wisconsin pay stub is shorter than a Maryland, New Jersey, or California stub.
- Wisconsin has income tax reciprocity with Illinois, Indiana, Kentucky, and Michigan. For supplemental pay such as bonuses and RSUs, use the Bonus Tax Calculator and RSU Tax Calculator.
2025 Wisconsin Payroll Tax Quick Reference
| Tax | Rate | Wage Base / Threshold | Notes |
|---|---|---|---|
| Federal Income Tax | 10%–37% | No cap | Graduated brackets. Based on W-4 filing status and Publication 15-T percentage method tables. |
| Social Security (OASDI) | 6.2% employee | $176,100 (2025) | Withholding stops at wage base. Employer matches 6.2%. |
| Medicare (HI) | 1.45% employee | No limit | Employer matches 1.45%. |
| Additional Medicare Tax | 0.9% | $200,000 single/HOH; $250,000 MFJ; $125,000 MFS | Employee only. Employer withholds once individual wages exceed $200,000 in the calendar year. |
| Wisconsin Income Tax | 3.54%–7.65% | Withholding rate schedule | Graduated. Withheld via the Publication W-166 formula after the sliding standard deduction and WT-4 exemptions. |
| WI sliding standard deduction (single) | – | Up to $6,702 | Phases down 12% of gross over $17,780; reaches $0 at $73,630. |
| WI sliding standard deduction (married) | – | Up to $9,461 | Phases down 20% of gross over $25,727; reaches $0 at $73,032. |
| WI withholding exemption | – | $400 each | From Form WT-4. Reduces annual wages before tax. |
| Employee UI / disability / family leave | None | – | Wisconsin deducts none from employees. Unemployment is employer-funded through the DWD. |
| Local wage income tax | None | – | No city or county wage tax anywhere in Wisconsin. |
How This Calculator Works
Hourly Mode: Gross Pay Per Period
Gross pay per period equals the hourly rate multiplied by hours worked per week, then scaled to the pay period. For biweekly pay: hourly rate × hours per week × 2. For weekly: hourly rate × hours per week. For semi-monthly and monthly: hourly rate × hours per week × (52 ÷ periods per year).
Salary Mode: Gross Pay Per Period
Gross pay per period equals annual salary divided by the number of pay periods per year. Weekly: ÷ 52. Biweekly: ÷ 26. Semi-monthly: ÷ 24. Monthly: ÷ 12.
Social Security Tax
Social Security is 6.2% of annualized gross wages up to the $176,100 wage base for 2025. The per-period amount is the annualized Social Security tax divided by pay periods. This calculator does not track year-to-date cumulative wages, so for workers approaching the wage base, actual withholding will stop mid-year once the limit is reached.
Medicare Tax
Standard Medicare is 1.45% on all gross wages. The calculator adds the 0.9% Additional Medicare Tax on annualized wages above $200,000, matching the employer withholding rule in IRS Topic 560: employers withhold the surtax once wages exceed $200,000 in a calendar year regardless of filing status. Your final liability on Form 8959 uses filing-status thresholds ($200,000 single/HOH, $250,000 MFJ, $125,000 MFS), so married filers may reconcile the difference at filing.
Federal Income Tax Withholding
The calculator follows IRS Publication 15-T Worksheet 1A (Percentage Method for Automated Payroll Systems) for 2025:
- Annualize the per-period gross pay (multiply by pay periods per year) - line 1c.
- Add Step 4a other income; subtract Step 4b additional deductions - lines 1d-1f.
- Subtract the line 1g allowance: $12,900 for married filing jointly or $8,600 otherwise. If the W-4 Step 2 box is checked, subtract $0 instead. The result is the Adjusted Annual Wage Amount (line 1i).
- Apply the Annual Percentage Method table for the W-4 filing status - the STANDARD schedule, or the Step 2 Checkbox schedule when the Step 2 box is checked - to get the tentative annual withholding (line 2g), then divide by pay periods (line 2h).
- Subtract Step 3 dependent credits divided by pay periods (line 3c).
- Add Step 4c extra withholding per period (line 4b).
Wisconsin Income Tax Withholding
Wisconsin withholds income tax using the alternate method in the Department of Revenue's Publication W-166, Withholding Tax Guide. Unlike states that use a single flat standard deduction, Wisconsin's deduction slides down as income rises. The steps are:
- Annualize the per-period gross pay (multiply by pay periods per year).
- Compute the sliding standard deduction. For a single employee it is $6,702, reduced by 12 percent of annual gross earnings above $17,780, reaching $0 at $73,630. For a married employee it is $9,461, reduced by 20 percent of annual gross earnings above $25,727, reaching $0 at $73,032.
- Subtract that deduction, then subtract $400 for each Form WT-4 exemption. The result is the annual net wage.
- Apply the graduated withholding rate schedule below, then divide by pay periods to get the per-period withholding.
| Annual net wage | Withholding |
|---|---|
| $0 to $12,760 | 3.54% of the amount |
| $12,760 to $25,520 | $451.70 + 4.65% of the excess over $12,760 |
| $25,520 to $280,950 | $1,045.04 + 5.30% of the excess over $25,520 |
| Over $280,950 | $14,582.83 + 7.65% of the excess over $280,950 |
These are the Publication W-166 withholding-formula rates. Your final Wisconsin income tax is settled on Form 1, where the statutory brackets are 3.50 percent, 4.40 percent, 5.30 percent, and 7.65 percent, and where the actual sliding standard deduction and any credits apply. Because withholding is an estimate, small differences are reconciled at filing.
What Wisconsin Does Not Deduct
Unlike New Jersey or California, Wisconsin has no state disability insurance, no paid family leave payroll deduction, and no employee unemployment tax. Unemployment insurance is funded entirely by employers through the Department of Workforce Development (DWD). There is also no local wage tax anywhere in Wisconsin. So the Wisconsin lines on a pay stub are just the one state income tax line, in addition to the federal taxes.
Real-World Paycheck Scenarios
Scenario 1: Single Worker Paid Biweekly
Marcus earns $65,000 per year at a firm in Madison. He is paid biweekly, files single on his W-4, uses the single WT-4 status, and claims one exemption. His biweekly gross is $65,000 ÷ 26 = $2,500.00.
Wisconsin income tax detail (annualized): the single standard deduction has almost fully phased out at $65,000, leaving just $6,702 − 12% of ($65,000 − $17,780) = $1,035.60. Annual net wage is $65,000 − $1,035.60 − $400 = $63,564.40, which on the schedule is $1,045.04 + 5.30% of ($63,564.40 − $25,520) = $3,061.39, divided by 26 = $117.75 per paycheck. Notice there are no disability, family leave, or unemployment lines, money a worker in New Jersey would see deducted.
Scenario 2: Married Two-Earner Household
Elena earns $95,000 as a project manager in Milwaukee. She is paid biweekly, is married filing jointly on her W-4, uses the married WT-4 status, and claims two exemptions. Her biweekly gross is $95,000 ÷ 26 = $3,653.85.
Elena's Wisconsin tax: at $95,000 the married standard deduction is fully phased out (it reaches $0 at $73,032), so the annual net wage is $95,000 − $0 − ($400 × 2) = $94,200, which on the over-$25,520 band is $1,045.04 + 5.30% of ($94,200 − $25,520) = $4,685.08 for the year, divided by 26 = $180.20. Because the deduction is gone above about $73,000, two higher earners feel Wisconsin's rate schedule with almost no offset, which is the opposite of how a fixed standard deduction behaves.
Practitioner Insight
The Wisconsin surprise we explain most often is the sliding standard deduction. People assume a standard deduction is a fixed number, the way it works federally, so they are puzzled when their effective Wisconsin rate keeps climbing as they get raises even though the brackets did not change. Wisconsin's deduction shrinks by 12 cents (single) or 20 cents (married) for every dollar of income above the threshold, and it is completely gone by roughly $73,000. Above that point a worker is being taxed on essentially all of their wages, so the last raise feels heavier in Wisconsin than the bracket table alone would predict. It is not a payroll error; it is how the formula is built.
The second pattern is the WT-4 itself. Wisconsin does not accept the federal W-4 for state withholding, so employees who only filled out a W-4 at hire are defaulted to zero exemptions and over-withheld all year. A quick WT-4 with the right status and exemption count fixes it. We also remind married two-earner couples that each spouse using the married status and full exemptions can under-withhold, because the married deduction was already small and phases out fast.
A third point for commuters: Wisconsin has reciprocity with Illinois, Indiana, Kentucky, and Michigan. A resident of one of those states working in Wisconsin files Form W-220 so no Wisconsin tax is withheld, and a Wisconsin resident working in one of them does the reverse. When the form is missing, we see two states withholding at once and a client filing an extra return to untangle it.
When This Calculator Gives a Less Accurate Estimate
- Pre-tax deductions not entered: A 401(k) or 403(b) contribution and Section 125 medical premiums reduce the wages subject to both federal and Wisconsin income tax withholding. This calculator does not model pre-tax deductions, so actual income tax withholding is lower and net pay is typically higher than the estimate.
- Reciprocity residents: An Illinois, Indiana, Kentucky, or Michigan resident who filed Form W-220 to claim reciprocity has no Wisconsin income tax withheld at all. This calculator withholds Wisconsin tax, so it overstates withholding for a reciprocity-exempt commuter.
- Wage-bracket versus alternate method: Wisconsin also publishes wage-bracket withholding tables. Small employers using the bracket tables can differ by a few cents from the alternate-method formula this calculator uses; both are approved and reconcile on Form 1.
- Year-to-date Social Security cap: The calculator annualizes Social Security evenly. For a worker who passes the $176,100 wage base mid-year, actual Social Security withholding stops at that point rather than spreading across every paycheck.
- Supplemental wages: Bonuses, commissions, and other supplemental pay can be withheld under a different flat-percentage method (3.54% to 7.65% by annual salary band in Wisconsin). For the federal supplemental math on a bonus, use the Bonus Tax Calculator.
Frequently Asked Questions
How is take-home pay calculated in Wisconsin?
Wisconsin take-home pay equals gross pay minus federal income tax withholding, Social Security (6.2%), Medicare (1.45%), and Wisconsin income tax withholding. Federal withholding uses IRS Publication 15-T. Wisconsin income tax is withheld with the Department of Revenue Publication W-166 alternate method: annualize wages, subtract a sliding standard deduction (up to $6,702 single or $9,461 married, phasing down to zero as income rises), subtract $400 for each Form WT-4 exemption, then apply the graduated 3.54 percent to 7.65 percent withholding rate schedule and divide by pay periods. Wisconsin has no local wage income tax and deducts no state disability, family leave, or employee unemployment contributions.
What are Wisconsin's income tax withholding rates for 2025?
Wisconsin's Publication W-166 withholding rate schedule has four brackets applied to the annual net wage: 3.54 percent up to $12,760, 4.65 percent from $12,760 to $25,520, 5.30 percent from $25,520 to $280,950, and 7.65 percent over $280,950. These are withholding-formula rates; your final Wisconsin income tax is settled on Form 1, where the statutory brackets are 3.50 percent, 4.40 percent, 5.30 percent, and 7.65 percent.
How does Form WT-4 affect my Wisconsin withholding?
Form WT-4 is Wisconsin's own withholding exemption certificate; the federal Form W-4 cannot be used for Wisconsin withholding. WT-4 sets your withholding filing status (single or married, which selects the deduction formula) and the number of withholding exemptions. Each exemption removes $400 of annual wages before the rate schedule is applied. Claiming more exemptions lowers withholding; claiming zero raises it. A newly hired employee who files no WT-4 is treated as claiming zero exemptions.
Why does my Wisconsin standard deduction shrink as I earn more?
Wisconsin uses a sliding standard deduction. In the withholding formula it starts at $6,702 for single filers and $9,461 for married filers, then phases down by 12 percent (single) or 20 percent (married) of annual gross earnings above a threshold, reaching zero at about $73,630 single or $73,032 married. Above that income the deduction is fully phased out, so a higher earner gets no standard-deduction benefit in withholding and the effective Wisconsin rate rises faster than the bracket schedule alone suggests. This phase-out is the defining feature of Wisconsin withholding.
Does Wisconsin have a local city income tax?
No. Wisconsin has no municipal or county wage income tax withheld from employees anywhere in the state, including Milwaukee, Madison, and Green Bay. A Wisconsin pay stub shows federal taxes and the state income tax, with no city or local wage line. This differs from states such as Ohio, where cities layer a municipal income tax on top of the state tax.
Does Wisconsin deduct disability or family leave from my paycheck?
No. Wisconsin does not have a state disability insurance or paid family leave payroll deduction, and it does not deduct unemployment tax from employees. Unemployment insurance in Wisconsin is funded entirely by employers through the Department of Workforce Development. So a Wisconsin pay stub is simpler than a New Jersey or California stub: federal income tax, Social Security, Medicare, and Wisconsin income tax, and nothing else that is state-mandated.
Which states have income tax reciprocity with Wisconsin?
Wisconsin has reciprocal income tax agreements with Illinois, Indiana, Kentucky, and Michigan. A resident of one of those states who works in Wisconsin can file Form W-220 to stop Wisconsin withholding, so the resident's home state tax applies instead. Reciprocity covers wages, salaries, and commissions from personal services only, not business or self-employment income. A Wisconsin resident working in one of those states is treated the same way in reverse.
Why is my Wisconsin take-home pay different from a no-income-tax state?
Wisconsin withholds a graduated income tax up to 7.65 percent, which no-income-tax states like Tennessee, Florida, or Texas do not have. At the same gross salary, a Wisconsin worker keeps less of each paycheck than a worker in one of those states, and the gap widens above about $73,000 where the sliding standard deduction is gone. On the other hand, Wisconsin has no employee disability, family leave, or unemployment deduction, so its stub is shorter than New Jersey's or California's, where those extra lines apply.
What To Do Next
If your Wisconsin paycheck estimate looks off, first confirm you filed a Form WT-4 with your employer (the federal W-4 does not set Wisconsin withholding) and that the status and exemption count match what you intended, then check whether pre-tax benefit deductions (401k, health insurance) are lowering your taxable wages. If you earn above about $73,000 and are surprised by the Wisconsin line, remember the sliding standard deduction has phased out at that income. To see how your withholding connects to your year-end return, read the Wisconsin Payroll Taxes guide and our How Payroll Taxes Work guide.
For hourly workers who also receive overtime, the Hourly Paycheck Calculator lets you model specific hours and frequencies. For a generic multi-state view, use the Paycheck Calculator. To understand every line item on your Wisconsin pay stub, see our How to Read a Pay Stub guide.
If you have self-employment income in addition to wages, the 1099 Tax Calculator estimates your full federal tax burden including self-employment tax. If you need to estimate quarterly payments on that income, use the Quarterly Tax Calculator. To track a filed state or federal refund, use the Refund Tracker.
Sources & Editorial Disclosure
- Wisconsin Department of Revenue, Publication W-166, Withholding Tax Guide, Alternate Method of Withholding Wisconsin Income Tax, sliding standard deduction ($6,702 single / $9,461 married with 12% / 20% phase-out), $400 per exemption, and the 3.54%–7.65% schedule of tax rates for withholding (three worked examples reproduced to the cent)
- Wisconsin Department of Revenue, Publication 121, Reciprocity, income tax reciprocity with Illinois, Indiana, Kentucky, and Michigan; Form W-220 to stop Wisconsin withholding
- Wisconsin Department of Workforce Development, 2026 Unemployment Insurance Tax Rates, taxable wage base $14,000, employer-funded, new-employer rate 3.05%
- IRS Publication 15-T (2025), Employer's Tax Guide to Federal Income Tax Withholding
- IRS Topic 751, Social Security and Medicare Withholding Rates
- Social Security Administration, 2025 Wage Base ($176,100)
- Authored by Munib Ur Rehman · Reviewed by Nausheen Shahid, LMN Tax Inc. Not affiliated with the IRS or the Wisconsin Department of Revenue. For informational purposes only.