How Wisconsin withholding works
Publication W-166’s alternate method:
- Annual gross earnings = wages per paycheck × paychecks per year.
- Subtract the deduction amount. Single: $6,702, reduced by 12% of earnings above $17,780 (zero from $73,630). Married: $9,461, reduced by 20% of earnings above $25,727 (zero from $73,032).
- Subtract $400 per WT-4 exemption.
- Tax: 3.54% up to $12,760; $451.70 + 4.65% up to $25,520; $1,045.04 + 5.30% up to $280,950; $14,582.83 + 7.65% above.
- Divide by the number of paychecks.
The Department of Revenue’s three examples – $350 weekly single ($7.59), $500 weekly single with three exemptions ($14.34) and $1,000 biweekly married with three exemptions ($22.08) – are reproduced exactly.
Worked example: $60,000 in Wisconsin
Single, $60,000 salary, paid every two weeks, Wisconsin
Gross pay is $2,307.69 per paycheck. Federal income tax is $193 and Social Security and Medicare $177. Wisconsin withholds $106. Take-home pay is $1,832 per paycheck, or $47,625 a year.
Take-home pay per paycheck$1,831.7426 paychecks a year
- Take-home pay per year
- $47,625
- Federal income tax withheld
- $193.08
- Wisconsin income tax withheld
- $106.333.54%–7.65% brackets
| Item | Per paycheck | Per year |
|---|---|---|
| Gross pay | $2,307.69 | $60,000.00 |
| Federal income tax | −$193.08 | −$5,020.08 |
| Social Security (6.2%) | −$143.08 | −$3,720.08 |
| Medicare (1.45%) | −$33.46 | −$869.96 |
| Wisconsin income tax | −$106.33 | −$2,764.58 |
| Take-home pay | $1,831.74 | $47,625.30 |
At $100,000 a year, take-home pay is about $74,209 a year.