Wisconsin § 108.205 - Quarterly wage reports.
Full text of Wisconsin Wisconsin Statutes § 108.205 — Quarterly wage reports., with citation guidance and answers to common questions.
§ 108.205. Quarterly wage reports.
108.205(1) (1) Each employer shall file with the department, in such form as the department by rule requires, a quarterly report showing the name, social security number and wages paid to each employee who is employed by the employer in employment with the employer during the quarter. The employer shall file the report no later than the last day of the month following the completion of each quarter. 108.205(1m) (1m) 108.205(1m)(a) (a) The department shall prescribe the manner and form for filing reports under sub. (1) electronically. 108.205(1m)(b) (b) Each employer agent shall file its reports electronically in the manner and form prescribed by the department. 108.205(2) (2) Each employer of 25 or more employees, as determined under s. 108.22 (1) (ae) , that does not use an employer agent to file its reports under this section shall file the quarterly report under sub. (1) electronically in the manner and form prescribed by the department. An employer that becomes subject to an electronic reporting requirement under this subsection shall file its initial report under this subsection for the quarter during which the employer becomes subject to the reporting requirement. Once an employer becomes subject to the reporting requirement under this subsection, the employer shall continue to file its quarterly reports under this subsection unless that requirement is waived by the department. 108.205 History History: 1987 a. 38 ; 1991 a. 89 ; 1997 a. 39 ; 1999 a. 15 ; 2005 a. 86 ; 2007 a. 59 ; 2013 a. 36 . 108.205 Cross-reference Cross-reference: See also ch. DWD 111 , Wis. adm. code.
Frequently Asked Questions About Wisconsin § 108.205
What does Wisconsin Statutes § 108.205 cover?
Section 108.205 ("Quarterly wage reports.") is part of the Wisconsin Statutes, the codified statutory law of Wisconsin. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Wisconsin § 108.205?
A common citation format is "Wisconsin Statutes § 108.205" (Wisconsin). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Wisconsin law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Wisconsin official source linked on this page or consult a licensed Wisconsin attorney.
How does Wisconsin § 108.205 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Wisconsin can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Wisconsin.