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  2. Unemployment Insurance
  3. Employer Service Providers
  4. Electronic Tax Reporting

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Wisconsin UI Electronic Tax Reporting for Employer Service Providers

Introduction

This information is provided for Employer Service Providers (ESP's) to assist them in filing their client's Quarterly Contribution Tax Reports (UCT-101) electronically. An ESP or employer agent is any third party who prepares the quarterly contribution tax and/or wage report on behalf of an employer who is subject to Wisconsin's Unemployment Insurance law.

ESP's who prepare reports for employers must file their reports electronically using either our File Tax & Wage Reports System or uploading a file of tax reports to us in a format approved by the Department of Workforce Development (DWD).

Only employers that have been assigned an Unemployment Insurance account number can be reported electronically. Employers and Employer Service Providers can now obtain a UI account number online through our Employer Registration Internet application. This should eliminate any reason for having to file a paper report.

Establishing a Logon ID and Password

To file tax reports electronically you need to create a Logon ID and Password. If you have previously used our online File Tax and Wage Reports System to file an individual report for an employer you already have a Login ID and Password.

If you do not have a Login ID and Password follow these steps

File Tax and Wage Reports System

The File Tax and Wage Reporting System can be used for reporting both tax and employee wage information for each employer you have account access for.

The first time you use our File Tax and Wage Reports system you will receive a message that says you currently do not have access to any accounts. Click on "Get Account Access" enter the Internet Access Key provided to you by your client in the box and click "Continue".

You will not be required to enter an access key for the same clients in subsequent quarters, only for new clients you have not previously filed reports for.

If you need online access to a UI account please contact Unemployment Insurance at (608) 261-6700, Monday through Friday, 8:00AM - 4:00 PM, or email us at taxnet@dwd.wisconsin.gov. Request that we mail a SUITES Portal Access Letter to your client. The letter will come with instructions and an access code explaining how to set up access online to the client's UI account.

Once access has been obtained for a client's account, select the Quarter/Year you will be filing and click on the Reporting Method you wish to use:

  • Tax Report with Employee Wage Entry (Enter each employee's wages and the contribution tax report is automatically created for you with the amount of tax due)
  • Tax Report With Wage File Upload (Enter the contribution tax report payroll and monthly employment amounts online and the system calculates tax amount due and then you can upload the wage file)
  • Tax Report Only (Enter the tax report payroll and monthly employment amounts online and the system tax amount due. Wage report must be submitted using another electronic media.) See Wage reporting specifications
  • Zero Payroll This Quarter (Automatically creates a no payroll contribution tax report.)

Uploading a File of Tax Reports

The department no longer accepts files on magnetic media. Tax Reports can be uploaded to the department in one of two ways.

Secure Online Internet Application (HTTPS)

Secure Unattended Application-to-Application File Transmission (FTPS)

  • You do not need access to the employer's Unemployment Insurance account to upload a file of tax reports.
  • All payroll reported for an account for a specific quarter and year must be included in one report for that account.
  • Files uploaded must not be compressed or zipped files.
  • You may upload multiple files. All reports do not need to be in one file.
  • Each file uploaded is treated independently of any other file uploaded.
  • There is no minimum number of records that must be in each file.
  • When submitting a file of contribution tax reports, the file must be in the correct file format in order for it to be accepted. See Contribution Tax Report Layout For Electronic Reporting.
  • All reports uploaded are checked for errors that would prevent the processing of the report. Any report that contains errors is not considered a valid report and will not be processed. If a report uploaded is not valid it will be reported on an error report along with the reason the report was not valid. See Contribution Tax Report Error Messages for a detailed list of reasons a report cannot be processed.

Secure Online Internet Application (HTTPS)

This option allows you to upload your file to us using a secure online Internet application.

Follow the steps previously outlined to create a User ID and Password and login in to your account. You will be on a page called the Employer Service Provider Home. On that page you will find an option to upload your contribution tax report file.

The file uploaded will be checked immediately to see if it is in a valid file format. If the file passes the valid file format check each report in the file then goes through a detail review. Only reports that pass the detailed review can be processed.

All reports that do not pass the detailed review will not be processed. An error report will be provided to the Service Provider listing all reports that cannot be processed along with a reason that they cannot be processed.

Reports that pass the detail review are treated as being received by the department the day they were uploaded by the ESP.

If payment amount is included in position 65-74 of the file, the department must receive payment for the reports without errors from the ESP before those reports can be processed. See "Payment Instructions for Uploaded Files".

See also detailed instructions regarding the process of uploading a file on the Internet.

Secure Unattended Application-to-Application File Transmission (FTPS)

This automated process utilizes secure FTP (FTPS) to send files instead of using a web browser. This method requires secure FTP software. Large service providers with a high volume of reports, IT staff and a need to automate the upload process will use this method. Most service providers will use the Secure Online Internet Application to upload files.

Please review the unattended application-to-application specifications.

Validation Test Environment for Uploading Files

The department has a test environment available for both the Secure Online Internet Application and Unattended Application to Application file upload. The test environment will validate that the file you uploaded is in the correct file format. The test environment will also review each report uploaded to insure that it is a valid report. If a report uploaded is not valid it will be reported on an error report along with the reason the report was not valid.

Payment Instructions for Uploaded Files

If the ESP is remitting payment on behalf of the employer the payment must be remitted electronically. The ESP can be penalized if they submit payment by check on behalf of the employer.

If payment amount is included in the amount paid field of the contribution tax report file (position 65-74 of the file) the ESP must use our online EFT file upload payment system and remit one bulk EFT debit payment out of one bank account for the total amount of payment for all reports in the file without errors that passed the review process. All reports in a file that includes even one payment amount in that field of the file will not be processed until the payment is submitted online and the settlement date of the bulk EFT debit has past.

If the ESP does not wish to make a bulk debit payment out of one bank account then the payment amount field (position 65-74) of the file should be zero filled.

The ESP can submit individual EFT credit payments for each UI account. The ESP can also submit individual EFT debit payments online for each UI account if they have access to the UI account. In either case the amount paid field (position 65-74) of the tax report file should be zero filled.

If you need online access to a UI account please contact Unemployment Insurance at (608) 261-6700, Monday through Friday, 8:00AM - 4:00 PM, or email us at taxnet@dwd.wisconsin.gov. Request that we mail a SUITES Portal Access Letter to your client. The letter will come with instructions and an access code explaining how to set up access online to the client's UI account.

If the employer pays their own tax then the payment amount field (position 65-74) of the file should be zero filled.

Payment must be received by the tax due date in order for the reports uploaded without errors to be treated as received on time. If the payment is received late then the reports will be processed as late even if the file of reports without errors was uploaded on time.

If any of your clients pay their own tax, please instruct the client that if they are paying by check to write their unemployment employer account number on the check so that we can credit the correct unemployment account. If possible send your client a payment coupon that they would send along with their check. The coupon should include the employers name, unemployment account number, and amount of payment.

If you provide your clients with a paper copy of the contribution report, please instruct your clients not to send in the copy of the report that you have already filed electronically for them.

Blocking Electronic Funds Transfer (EFT) payments from coming out of your bank account.

If you want to make Unemployment Insurance (UI) EFT debit payments and you have your financial institution place an EFT debit filter block on your bank account to prevent unauthorized EFT debit payments from being deducted from your bank account you need to make sure that your financial institution will allow the UI payment you make to be deducted from your bank account. Your financial institution may ask you for UI's Company Identification number and Company Name. The Company Identification number is 1369006449 and the Company Name is Wisconsin UI Tax. Please provide this information to your financial institution if you have debit filter block on your bank account and wish to make UI payments electronically.

File Upload Checklist

  • Do all amount fields in the electronic file contain only positive amounts?
  • Do positions 11 - 13 in the electronic file contain the correct reporting period the report covers (the quarter and year)?
  • Does the amount paid field (position 65- 74) in the file contain a value greater than zero? Enter amount paid greater than zero in this field only if the service provider is remitting payment for the employer out of the service provider's own bank account via ACH debit using our online tax file upload payment system. If taxes are paid via ACH Credit by the service provider or the employer pays the tax themselves no matter how they make payment enter no amount paid or zero dollars in this field.
  • Do not send any contribution tax reports on paper for any data submitted electronically.

Adjusting Previously Reported Contribution Report

If you have online access to the employer's account you can submit adjustments online, otherwise the adjustment must be done on paper using the Contribution Adjustment Report form UCT-7842.

Contact Information

If you have any questions regarding electronic reporting of Quarterly Contribution Tax Reports, or need assistance, contact us at the following:

File Tax and Wage Reports System
Employer Teams Unit:
(608) 261-6700 or email taxnet@dwd.wisconsin.gov

Uploading a File of Contribution Tax Reports
General Accounting Unit:
(608) 266-5793 or email btaesp@dwd.wisconsin.gov