Unemployment Insurance 2025 Tax Rates

Prior Tax Rates: 2023 | 2024

Note: Employers with a zero rate are still required to file quarterly contribution and wage reports.

Schedule D Reference Wisconsin Statute 108.18

Reserve Percentage	Small Firms under $500,000 Taxable Payroll			Large Firms over $500,000 Taxable Payroll
Reserve Percentage	Basic	Solvency	Total	Basic	Solvency	Total
15% or more	0.00	0.00	0.00	0.00	0.05	0.05
10% but under 15%	0.00	0.12	0.12	0.00	0.15	0.15
9.5% but under 10%	0.05	0.22	0.27	0.05	0.25	0.30
9% but under 9.5%	0.15	0.22	0.37	0.15	0.25	0.40
8.5% but under 9%	0.35	0.30	0.65	0.35	0.35	0.70
8% but under 8.5%	0.50	0.30	0.80	0.50	0.40	0.90
7.5% but under 8%	0.60	0.30	0.90	0.60	0.45	1.05
7% but under 7.5%	0.75	0.35	1.10	0.75	0.50	1.25
6.5% but under 7%	1.00	0.35	1.35	1.00	0.55	1.55
6% but under 6.5%	1.30	0.40	1.70	1.30	0.60	1.90
5.5% but under 6%	1.65	0.45	2.10	1.65	0.65	2.30
5% but under 5.5%	2.00	0.50	2.50	2.00	0.70	2.70
4.5% but under 5%	2.35	0.55	2.90	2.35	0.75	3.10
4% but under 4.5%	2.70	0.60	3.30	2.70	0.75	3.45
3.5% but under 4%	3.15	0.60	3.75	3.15	0.75	3.90
0% but under 3.5%	3.70	0.60	4.30	3.70	0.75	4.45
Overdrawn under 1.0%	5.30	1.10	6.40	5.30	1.10	6.40
1% but under 2%	5.80	1.10	6.90	5.80	1.10	6.90
2% but under 3%	6.30	1.10	7.40	6.30	1.10	7.40
3% but under 4%	6.80	1.10	7.90	6.80	1.10	7.90
4% but under 5%	7.30	1.20	8.50	7.30	1.20	8.50
5% but under 6%	7.80	1.25	9.05	7.80	1.25	9.05
6% but under 7%	8.50	1.25	9.75	8.50	1.25	9.75
7% but under 8%	9.25	1.30	10.55	9.25	1.30	10.55
8% but under 9%	10.00	1.30	11.30	10.00	1.30	11.30
9% or more	10.70	1.30	12.00	10.70	1.30	12.00
New Employer Rate	2.50	0.55	3.05	2.50	0.75	3.25
New Construction Rate	2.35	0.55	2.90	2.35	0.75	3.10