Wisconsin Unemployment Benefits 2026
⚠️Informational only — not legal or tax advice.
Last Updated: January 28, 2026
Last Reviewed: January 28, 2026
Applicable Period: 2026
Jurisdiction: State of Wisconsin, United States
Update Schedule: Quarterly reviews in 2026; annual reviews thereafter
Table of Contents
- Introduction
- Overview
- Who Is Eligible for Unemployment Benefits
- Who Is Not Eligible for Unemployment Benefits
- How Unemployment Benefit Amounts Are Calculated
- Unemployment Benefit Payment Schedule
- How to File an Unemployment Claim
- Required Documents and Information for Filing
- Weekly Certification and Ongoing Eligibility Requirements
- What Happens After Filing a Claim
- Reasons an Unemployment Claim May Be Denied
- How to Appeal an Unemployment Decision
- Unemployment Fraud, Penalties, and Overpayments
- Taxation of Unemployment Benefits
- Special Unemployment Programs
- Compared to National Benchmarks
- Resources
- FAQ
Introduction
Unemployment benefits in Wisconsin provide temporary income replacement for eligible workers who lose employment through no fault of their own. The program is administered by the Wisconsin Department of Workforce Development’s Unemployment Insurance Division and funded through employer taxes under state and federal law.
Program authority: Wisconsin Unemployment Insurance Law, Chapter 108, Wisconsin Statutes
Administering agency: Wisconsin Department of Workforce Development (DWD) – Unemployment Insurance Division
Official website: https://dwd.wisconsin.gov/ui/
This guide provides comprehensive information on Wisconsin unemployment benefits for 2026, including eligibility requirements, benefit amounts, filing procedures, weekly certification requirements, and appeal processes. All information is compiled from official government sources.
Sources: Wisconsin Statutes Chapter 108, Wisconsin Department of Workforce Development official guidance, U.S. Department of Labor
| Wisconsin Unemployment Benefits – 2026 Quick Reference | ||
|---|---|---|
| Category | 2026 Information | Official Source |
| Maximum Weekly Benefit | $370 | Wis. Stat. § 108.05 |
| Minimum Weekly Benefit | $54 | Wis. Stat. § 108.05 |
| Standard Duration | 26 weeks | Wis. Stat. § 108.06 |
| Waiting Week Required | Yes | Wis. Stat. § 108.04 |
| Filing Portal | my.unemployment.wisconsin.gov | https://my.unemployment.wisconsin.gov |
| Certification Frequency | Weekly | DWD UI Division |
| Work Search Required | 4 actions/week | Wis. Stat. § 108.04(2)(a) |
| Appeal Deadline | 14 days from mailing | Wis. Stat. § 108.09(4)(a) |
| Payment Methods | Direct deposit, debit card | DWD UI Division |
| Tax Withholding Available | Federal: Yes (10%) / State: Yes (5%) | DWD UI Division |
ℹ️ Key Unemployment Insurance Terms
Common terms used throughout this guide:
Claimant - Individual filing for unemployment benefits
Base Period - First four of the last five completed calendar quarters used to determine monetary eligibility
Benefit Year - 52-week period beginning when claim is filed
Weekly Benefit Amount (WBA) - Amount payable each week if eligible
Weekly Benefit Rate (WBR) - Wisconsin's term for weekly benefit amount
Maximum Benefit Amount (MBA) - Total benefits available during benefit year
Monetary Determination - Decision on benefit amounts based on wage history
Non-Monetary Determination - Decision on eligibility based on separation reason and ongoing requirements
Suitable Work - Employment appropriate for claimant's training, experience, length of unemployment, and job availability
Overpayment - Benefits paid that claimant was not entitled to receive
Waiting Week - First week of unemployment for which benefits are not paid
Benefit Amount Reduction (BAR) - Penalty for fraud that withholds future benefits
Source: Wisconsin Department of Workforce Development terminology
Overview of Unemployment Benefits in Wisconsin
Program Purpose
Unemployment insurance in Wisconsin provides temporary income replacement for workers who become unemployed through no fault of their own. The program operates as a federal-state partnership, with Wisconsin administering benefits according to state law while meeting federal requirements.
Wisconsin’s unemployment insurance program recognizes unemployment as “an urgent public problem, gravely affecting the health, morals and welfare of the people of this state.”
Legal framework:
- State law: Wisconsin Unemployment Insurance Law, Chapter 108, Wisconsin Statutes
- Federal law: Federal Unemployment Tax Act (FUTA), 26 U.S.C. § 3301
- Funding: Employer payroll taxes (no employee contribution)
Source: Wis. Stat. § 108.01; FUTA at https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section3301
Administering Agency
Wisconsin Department of Workforce Development (DWD)
Unemployment Insurance Division
Wisconsin’s unemployment insurance program is administered by the Department of Workforce Development’s Unemployment Insurance Division.
Contact information:
- Website: https://dwd.wisconsin.gov/ui/
- Claims filing portal: https://my.unemployment.wisconsin.gov
- Phone: (414) 435-7069
- Toll-free: (844) 910-3661
- TTY/TDD: Dial 7-1-1 for Wisconsin Relay Service
- Hours: 8:00 AM to 4:30 PM, Monday – Friday (closed state holidays)
- Mailing address: 201 E. Washington Ave, P.O. Box 7946, Madison, WI 53707
Source: Wisconsin Department of Workforce Development official website
Who Is Eligible for Unemployment Benefits in Wisconsin
Employment Status Requirements
To qualify for unemployment benefits in Wisconsin, individuals must have worked in covered employment during the base period.
Covered employment definition:
According to Wisconsin Statutes, covered employment includes any service performed for wages under any contract of hire. Covered employment generally includes most private sector jobs, government positions, and nonprofit organizations with sufficient employee counts.
Excluded categories:
- Independent contractors (unless misclassified)
- Self-employed individuals (unless participating in optional coverage)
- Certain agricultural workers
- Domestic workers in private homes earning below threshold
- Students employed by educational institution while enrolled and regularly attending classes
- Federal civilian employees (covered under UCFE)
- Military personnel (covered under UCX)
Source: Wis. Stat. § 108.02 (employment definitions and exclusions)
Official text: https://docs.legis.wisconsin.gov/statutes/statutes/108
Earnings and Work History Requirements
Base Period Definition:
The base period in Wisconsin is the first four of the last five completed calendar quarters before filing the claim.
Example: Claim filed in January 2026
- Standard base period: October 2024 – September 2025 (Q4 2024 through Q3 2025)
- Alternate base period (if standard fails): January 2025 – December 2025 (Q1 2025 through Q4 2025)
If the claimant does not have enough wages to qualify using the standard base period, an alternate base period is used, consisting of the four most recently completed calendar quarters.
Minimum Monetary Requirements:
To qualify monetarily for benefits in Wisconsin, claimants must meet ALL of the following wage requirements during the base period:
- Total base period wages: Must have earned wages in covered employment
- Wages in multiple quarters: Must have wages in at least two quarters of the base period
- Three lowest quarters requirement: The three quarters with the lowest earnings must total at least four times the weekly benefit rate
- Total base period requirement: Total base period wages must equal at least 35 times the weekly benefit rate
Additional requirement for new benefit year:
If benefits were paid in a prior benefit year that has ended, the claimant must have worked since the beginning of that benefit year and earned at least 8 times the weekly benefit rate of that prior claim.
Source: Wis. Stat. § 108.04(4) and § 108.06(2) – Monetary Eligibility
Benefit calculator: https://dwd.wisconsin.gov/uiben/calculator-wbr.htm (provides estimate only)
Separation From Employment Requirements
Qualifying Separations (Eligible for Benefits):
The following types of job separation qualify for unemployment benefits in Wisconsin:
- Layoff due to lack of work
- Business closure or downsizing
- Position elimination
- Reduction in hours below full-time
- Temporary layoff with recall expectation
- Discharge not due to misconduct or substantial fault
Disqualifying Separations:
According to Wisconsin law, benefits are denied if unemployment results from:
1. Discharge for misconduct
An employee whose work is terminated for misconduct connected with the employee’s work is ineligible to receive benefits until 7 weeks have elapsed since the end of the week in which the discharge occurs and the employee earns wages equal to at least 14 times the weekly benefit rate.
Wages paid by the employer that terminated employment for misconduct are excluded from base period wages for benefit entitlement.
2. Discharge for substantial fault
An employee terminated for substantial fault is ineligible to receive benefits until 7 weeks have elapsed since the end of the week of termination and the employee earns wages equal to at least 14 times the weekly benefit rate.
“Substantial fault” includes acts or omissions over which the employee exercised reasonable control and which violate reasonable employer requirements, but does not include:
- One or more minor infractions of rules unless an infraction is repeated after a warning
- Inadvertent errors
- Conduct beyond the employee’s control
- Actions taken for reasons sufficient to a reasonable person
3. Voluntary quit without good cause
An employee who terminates work voluntarily is ineligible to receive benefits until 4 weeks have elapsed since the end of the week of termination and the employee earns wages equal to at least 4 times the weekly benefit rate.
4. Refusal of suitable work
Refusal of suitable work without good cause results in ineligibility.
Good cause exceptions:
Wisconsin recognizes certain circumstances as “good cause” for voluntary separation or refusal of work, which are evaluated on a case-by-case basis through the claims adjudication process.
Source: Wis. Stat. § 108.04(5), (5g), (7), and (8) (separation provisions)
Official text: https://docs.legis.wisconsin.gov/statutes/statutes/108/04
Who Is Not Eligible for Unemployment Benefits in Wisconsin
The following categories of workers are generally not covered by Wisconsin’s unemployment insurance program:
Categorical exclusions:
1. Self-employed individuals
Individuals working for themselves are not covered unless they elect optional coverage where available.
2. Independent contractors
Workers classified as independent contractors rather than employees are not covered. Note: Misclassified workers may appeal classification.
3. Certain students
Students employed by educational institution while enrolled and regularly attending classes are not covered.
4. Federal civilian employees
Covered under Unemployment Compensation for Federal Employees (UCFE) program, not state UI.
UCFE information: https://www.dol.gov/general/topic/unemployment-insurance
5. Military personnel
Covered under Unemployment Compensation for Ex-Servicemembers (UCX) program.
UCX information: https://www.dol.gov/general/topic/unemployment-insurance
6. Certain agricultural workers
Workers in specific agricultural services may be excluded.
7. Domestic workers earning below threshold
Domestic workers in private homes earning below specified amounts may be excluded.
Source: Wis. Stat. § 108.02 (excluded services)
Federal programs: 5 U.S.C. § 8501 (UCFE); 5 U.S.C. § 8521 (UCX)
How Unemployment Benefit Amounts Are Calculated in Wisconsin
Weekly Benefit Amount (WBA)
Calculation formula:
Wisconsin calculates the weekly benefit amount (also called weekly benefit rate or WBR) using the following formula:
Weekly Benefit Rate = (Highest Quarter Wages ÷ 26)
The result is rounded down to the nearest whole dollar.
For 2026:
- Minimum WBA: $54
- Maximum WBA: $370
- Average WBA: Approximately $327 (2025 data)
Example calculation:
If a claimant earned $9,620 in their highest quarter:
- Weekly Benefit Rate = $9,620 ÷ 26 = $370
- Since this equals the maximum, the claimant would receive $370 per week
If a claimant earned $6,000 in their highest quarter:
- Weekly Benefit Rate = $6,000 ÷ 26 = $230.76
- Rounded down to $230 per week
Partial unemployment:
Claimants working part-time may receive reduced benefits. Wisconsin allows earnings up to $500 per week before complete benefit denial. For earnings less than $500, benefits are calculated based on the weekly benefit rate minus earnings exceeding certain thresholds.
Source: Wis. Stat. § 108.05(1) (benefit calculation)
Official calculator: https://dwd.wisconsin.gov/uiben/calculator-wbr.htm (estimate only, not determination)
Maximum Benefit Amount and Duration
Maximum benefit amount (MBA):
The maximum benefit amount is the total benefits available during the benefit year, calculated as the lesser of:
- 26 times the weekly benefit rate, OR
- 40% of total base period wages from all covered employment
Standard benefit duration: 26 weeks
Maximum total benefits (2026): $9,620 (based on maximum WBA of $370 × 26 weeks)
Benefit year:
Benefits are payable for up to 26 weeks within a 52-week benefit year beginning the week the initial claim is filed. The maximum benefit amount operates like a checking account balance – as benefits are paid, the amount is subtracted from the MBA until it reaches zero.
If the full MBA is paid before the benefit year ends, no additional benefits can be paid for the remainder of the benefit year, even if the claimant remains unemployed.
Extended Benefits (EB) program:
Additional weeks of benefits may be available when Wisconsin’s unemployment rate triggers the federal-state Extended Benefits program. EB provides up to 13 additional weeks when triggered.
Trigger requirements:
- Insured Unemployment Rate (IUR) exceeds 5% and is 120% of average for prior two years, OR
- Total Unemployment Rate (TUR) exceeds 6.5% and is 110% of average for prior two years
Current EB status: Inactive as of January 2026
Status verification: https://oui.doleta.gov/unemploy/eb.asp
Source: Wis. Stat. § 108.06 (duration); EUCA § 202 (EB)
EB status: U.S. Department of Labor, verified January 28, 2026
Dependents Allowance
Wisconsin does not provide dependent allowances for unemployment benefits.
Source: Wisconsin Statutes Chapter 108 reviewed; no dependent allowance provisions found
Unemployment Benefit Payment Schedule in Wisconsin
| Payment Process and Timeline | ||
|---|---|---|
| Phase | Timeframe | Details |
| Weekly Certification Window | Every week, Sunday through Saturday at 3:00 PM | File certification for previous week; must file by 3:00 PM Saturday, 14 days after week ends |
| Processing Time | 2–3 business days | Time for DWD to process certification and verify eligibility |
| Payment Authorization | 1–2 business days after processing | Payment approved and sent to payment method |
| Direct Deposit | 1–2 business days | Funds available in bank account |
| Debit Card | 1–2 business days | Funds loaded to unemployment debit card |
| Total Timeline | 3–5 weeks from initial filing | Typical time from initial claim to first payment |
Waiting week impact:
Wisconsin requires a one-week waiting period. The first week of unemployment is not compensable, meaning the first payment received is for the second week of unemployment (after the waiting week).
Source: Wis. Stat. § 108.04(3) (waiting week); Wisconsin DWD payment timeline information
Payment information: https://dwd.wisconsin.gov/uiben/
How to File an Unemployment Claim in Wisconsin
Online Filing (Primary Method)
Filing portal: my.unemployment.wisconsin.gov
URL: https://my.unemployment.wisconsin.gov
Availability: 24 hours a day, 7 days a week
Step-by-step filing process:
- Create account – Register on the portal with email address and create password
- Verify identity – Provide Social Security number and answer identity verification questions; two-factor authentication is mandatory
- Enter personal information – Name, address, contact information, citizenship status
- Provide employment history – List all employers during past 18 months with:
- Employer name and address
- Employment dates
- Reason for separation
- Last day worked
- Wages earned
- Answer eligibility questions – Questions about availability, work search, and disqualifying issues
- Submit claim – Review information and submit application
Required information:
- Social Security number
- Driver’s license or state ID number
- Complete employment history (last 18 months)
- Bank account information for direct deposit (optional)
- Alien registration number (if not U.S. citizen)
Processing: Claims are typically processed within 2-3 weeks. Claimants receive monetary and non-monetary determinations by mail or through the online portal.
Source: Wisconsin DWD filing instructions
Official portal: https://my.unemployment.wisconsin.gov
Claimant handbook: https://dwd.wisconsin.gov/uiben/handbook/
Phone Filing
Wisconsin requires all initial unemployment claims to be filed online through my.unemployment.wisconsin.gov. Phone service is available only for questions and assistance with existing claims, not for filing initial claims.
Claims specialist phone line: (414) 435-7069 or toll-free (844) 910-3661
Hours: 8:00 AM to 4:30 PM, Monday – Friday
TTY: Dial 7-1-1 for Wisconsin Relay Service
Source: Wisconsin DWD contact information
Required Documents and Information for Filing
Personal identification:
- Social Security number or Social Security card
- Driver’s license or state-issued ID
- Date of birth
- Contact information (phone, email, mailing address)
Employment documentation:
- Last employer information (name, address, phone, dates)
- Reason for separation
- Separation notice (if available): layoff letter, termination notice, furlough notice
- All employers in last 18 months
- Dates of employment
- Wages earned from each employer
Banking information (for direct deposit):
- Bank routing number
- Account number
- Account type (checking/savings)
Additional documentation (if applicable):
- Work authorization documents (non-citizens)
- DD Form 214 (military service)
- SF-8 or SF-50 (federal employment)
- Union documentation (if union member)
Most documents can be uploaded through online portal after filing initial claim if not immediately available.
Source: Wisconsin DWD filing requirements
Document information: https://dwd.wisconsin.gov/uiben/
Weekly Certification and Ongoing Eligibility Requirements
Certification Process
Certification frequency: Weekly
Filing window: Must file by 3:00 PM on Saturday, 14 days after the week ending date
Method: Online through my.unemployment.wisconsin.gov (primary), phone for assistance only
Each weekly certification requires answering questions about the previous week (Sunday through Saturday):
- Were you able and available for full-time work?
- Did you look for work (4 work search actions)?
- Did you refuse any job offers?
- Did you work or earn any money?
- How many hours did you work?
- How much did you earn in gross wages?
- Were you attending school or training?
Late filing: Certifications filed late may result in delayed or denied benefits. File within the 14-day deadline after the week ends.
Example timeline:
- Week ending: Saturday, January 11, 2026
- First day to file: Sunday, January 12, 2026
- Filing deadline: Saturday, January 25, 2026 at 3:00 PM
Source: Wis. Stat. § 108.04(2) (continuing claim requirements)
Certification instructions: https://dwd.wisconsin.gov/uiben/handbook/
Work Search Requirements
Required work search activities:
According to Wisconsin law, claimants must actively search for work and complete at least 4 qualifying work search activities per week unless the work search requirement is waived.
Qualifying activities:
- Submitting job application or resume to potential employer that has openings or is taking applications
- Attending job interview
- Attending job fair or hiring event
- Attending career center workshop or re-employment services
- Creating or updating resume on Job Center of Wisconsin (once per claim)
- Participating in job training approved by DWD
- Participating in re-employment services
- Mandatory registration with Job Center of Wisconsin
- Contacting employers about job opportunities
- Networking activities that can be verified
Documentation required:
For each work search activity, record:
- Employer name and address (or activity type)
- Contact person and method of contact
- Date of activity
- Type of activity
- Position applied for or discussed
- Result or outcome
Work search log: Available at https://dwd.wisconsin.gov/dwd/forms/ui/ucb-12-e.htm
Claimants can use the Weekly Work Search Entry Form in their Claimant Portal to enter activities throughout the week. These entries are automatically transferred to the weekly certification when filed.
Audit process:
DWD conducts random audits of work search activities. Claimants must provide documentation upon request. Keep proof of work search actions for one year (52 weeks). Failure to document work search or falsely reporting information may result in benefit denial and fraud penalties.
Suitable work:
Work search must be for suitable work, which is work that is reasonable considering the claimant’s training, experience, length of unemployment, and the availability of jobs in the area.
Work Search Exemptions:
The following claimants are exempt from work search requirements:
1. Temporary layoff with recall expectation
- Expected to be recalled to work within 8 weeks
- Waiver period may be extended to 12 weeks total with employer verification
- After 8-12 weeks, if not recalled, work search requirement begins
2. Starting new employment
- Have reasonable expectation of starting employment with a new employer within 4 weeks
- New employer must verify the anticipated starting date with DWD
3. Union hiring hall dispatch
- Laid off and routinely obtain work through union referral
- Must be on the out-of-work list for a union approved by DWD
4. Approved training program
- Enrolled in training approved by DWD
5. Working while filing
- Currently working and reporting wages
- Not required to perform work search while working
Registration for Work requirement:
Some claimants may be required to register with Job Center of Wisconsin within 14 days of filing the initial claim. Registration includes completing and activating a resume. This requirement is separate from the work search requirement and applies even if work search is waived.
Re-employment Services:
Some claimants may be required to participate in Re-employment Services (RES), a federally mandated program. Claimants will receive a letter if required to participate. Failure to attend required RES sessions will result in benefit denial.
Source: Wis. Stat. § 108.04(2)(a) and (b) (work search); Wisconsin Administrative Code DWD Chapter 127
Work search information: https://dwd.wisconsin.gov/uiben/worksearch-requirements.htm
Work search FAQ: https://dwd.wisconsin.gov/ui/worksearch/
Job Center of Wisconsin: https://www.jobcenterofwisconsin.com
What Happens After Filing a Claim
Claim Processing Steps
1. Initial claim received
DWD receives application through online portal.
2. Identity verification
Two-factor authentication and identity verification completed.
3. Employer notification
Employer is notified of the claim and has 10 days to respond with separation information and wage details.
4. Monetary determination issued
Shows wages, weekly benefit rate, maximum benefit amount, benefit year dates. Typically issued within 7-10 days of filing.
5. Non-monetary determination (if needed)
Investigation of eligibility issues. Timeline varies depending on complexity of issues.
6. First payment
If approved and no issues, payment issued for completed waiting week and subsequent certified weeks.
Monetary Determination
Document showing:
- Base period quarters and dates
- Wages by quarter and employer
- Weekly benefit rate (WBR)
- Maximum benefit amount (MBA)
- Benefit year beginning and ending dates
The monetary determination confirms whether the claimant has sufficient wages to establish a benefit year.
Non-Monetary Determination
Issued when eligibility questions exist regarding:
- Reason for separation (quit, discharge, layoff)
- Availability for work
- Refusal of work
- Work search compliance
- Other disqualifying issues
Investigation process:
- Fact-finding interview scheduled (phone or written questionnaire)
- Employer and claimant provide information
- Evidence submitted and reviewed
- Determination issued with appeal rights
Typical Timeline
- Monetary determination: 7-10 days after filing
- Non-monetary determination: 2-4 weeks (if required, varies by complexity)
- First payment: 3-5 weeks if no issues; waiting week applies
Source: Wisconsin DWD claims processing information
Processing information: https://dwd.wisconsin.gov/uiben/
Reasons an Unemployment Claim May Be Denied
Monetary Denial
Claims denied for insufficient wages must meet minimum earnings thresholds:
- Total base period wages below required amounts
- Insufficient wages in required quarters
- Wages in three lowest quarters below 4 times weekly benefit rate
- Total base period wages below 35 times weekly benefit rate
- Failure to earn at least 8 times prior weekly benefit rate since beginning of last benefit year (if applicable)
Non-Monetary Denial (Disqualifications)
1. Discharge for misconduct
Disqualification: 7 weeks and must earn at least 14 times weekly benefit rate
2. Discharge for substantial fault
Disqualification: 7 weeks and must earn at least 14 times weekly benefit rate
3. Voluntary quit without good cause
Disqualification: 4 weeks and must earn at least 4 times weekly benefit rate
4. Refusal of suitable work
Disqualification: Variable depending on circumstances
5. Failure to meet availability requirements
Disqualification: Until requirements met
6. Work search non-compliance
Disqualification: Week(s) of non-compliance
7. Not able and available for work
Disqualification: Weeks claimant was not able and available
8. Located outside U.S. or Canada for more than 48 hours
Disqualification: Unless claimant has work authorization and reciprocal agreement exists
Administrative Denial
- Incomplete application
- Failure to provide required documentation
- Missed fact-finding interview
- Identity verification failure
- Non-response to agency requests
- Failure to file timely weekly certifications
Source: Wis. Stat. § 108.04 (disqualification provisions)
Denial information: https://dwd.wisconsin.gov/uiben/handbook/
How to Appeal an Unemployment Decision in Wisconsin
Appeal Deadlines
Filing deadline: 14 days from the date the determination was issued
CRITICAL: Appeals must be filed within 14 days of the date the determination was issued (shown on the notice), NOT the date received. The deadline is printed in the lower right-hand corner of the determination.
Calculation: If determination is dated January 15, 2026, the appeal must be postmarked or received by January 29, 2026.
Postmark rule: Appeals mailed must be postmarked on or before the deadline. Hand delivery is accepted during business hours.
Late appeals: May be accepted for good cause. The appeal must include the reason for filing late. An administrative law judge (ALJ) will decide whether good cause exists. Good cause is generally a reason beyond the claimant’s control.
Source: Wis. Stat. § 108.09(4)(a) (appeal deadlines)
Official text: https://docs.legis.wisconsin.gov/statutes/statutes/108/09
Appeal Filing Process
How to file appeal:
Online: https://dwd.wisconsin.gov/uiben/appeals-and-petitions.htm – fastest method
Mail: Appellate Section, Unemployment Insurance Division, P.O. Box 7942, Madison, WI 53707
Fax: Check determination notice for fax number specific to your case
In-person: DWD offices during business hours
Required information:
- Claimant name and Social Security number
- Determination being appealed (include document number and date)
- Reason for disagreement with determination
- Statement of facts supporting appeal
- Signature and date
- Contact information (phone, email, mailing address)
Appeal letter format:
Appeals typically state:
- “I am appealing the determination dated [date]”
- Specific reasons for disagreement
- Facts supporting the appeal
- Request for hearing
Confirmation: Wisconsin does not automatically send appeal confirmation. Contact the Hearing Office at (608) 266-8010 to confirm receipt if concerned.
Source: Wisconsin DWD appeals process
Appeals information: https://dwd.wisconsin.gov/uiben/appeals-and-petitions.htm
Hearing Office: (608) 266-8010
Hearing Process
Hearing notification:
Notice of hearing mailed at least 6 days before scheduled hearing date, including:
- Date and time of hearing
- Hearing method (telephone/in-person)
- Administrative law judge (ALJ) assigned
- Issues to be decided
- Parties involved
- Evidence submission instructions
- Phone number for hearing (if telephone hearing)
Hearing format:
Most hearings are conducted by telephone for all participants.
Type: Telephone hearing (most common) or in-person (by request and availability)
Officer: Administrative Law Judge (ALJ) employed by the state
Duration: Typically 30-60 minutes, longer for complex issues
Recording: Hearing recorded for appeal purposes
Evidence submission:
Deadline: At least 3 days before hearing
Method: Mail or fax to Hearing Office and all parties
Requirement: Provide copies to all parties
Accepted formats: Documents, photographs, records, written statements
The Hearing Office may mail a Telephone Hearing Instructions packet containing copies of relevant documents to parties before the phone hearing. Additional evidence must be sent to the Hearing Office and all parties before the hearing.
Hearing procedures:
- ALJ explains process and issues to be decided
- Parties sworn in
- ALJ takes testimony (appellant first, then respondent)
- Evidence reviewed and admitted
- Witnesses questioned by ALJ and opposing party
- Cross-examination opportunity
- Closing statements
- Hearing concluded
Medical evidence: Health care professionals may submit reports on Form UCB-474 rather than appearing as witnesses.
Attendance requirements:
- ALJ will wait 10 minutes for appellant before dismissing appeal
- If appellant cannot be contacted within 10 minutes for telephone hearing, appeal is dismissed
- If respondent does not arrive, ALJ proceeds with hearing
Hearing decision:
Written decision (Appeal Tribunal Decision or ATD) issued within approximately 2 weeks after hearing, mailed to all parties. Decision includes:
- Findings of fact
- Conclusions of law
- Decision and reasoning
- Appeal rights to next level
Continuing to receive benefits: If benefits were allowed by the initial determination, benefits continue during the appeal process unless the ALJ issues an order stopping benefits.
Source: Wis. Stat. § 108.09 (hearing procedures); Wisconsin DWD hearing guide
Hearing Office: (608) 266-8010, 7:45 AM to 4:30 PM, Monday-Friday
Official information: https://dwd.wisconsin.gov/uibola/
Further Appeals
Second-level appeal to Labor and Industry Review Commission (LIRC):
Appeals of Appeal Tribunal Decisions may be filed with LIRC:
Deadline: 21 days from the date the Appeal Tribunal Decision was issued
Method: Written petition to LIRC
Address: Labor and Industry Review Commission, P.O. Box 8126, Madison, WI 53708-8126
Fax: (608) 267-4409
Online: https://lirc.wisconsin.gov/ui_appeal.htm
Review type: Record review (typically no new hearing)
Decision timeline: Varies; typically several weeks to months
LIRC reviews only the record from the Appeal Tribunal hearing. Generally, LIRC will not accept additional evidence unless it was unavailable at the time of the hearing.
Parties may request to file a brief with LIRC. Upon request, LIRC establishes a schedule for written arguments.
Judicial appeal to Circuit Court:
Final administrative decisions issued by LIRC may be appealed to Wisconsin Circuit Court:
Deadline: 30 days from the date the LIRC decision was mailed
Jurisdiction: Circuit court in county of residence or Dane County
Representation: Legal counsel commonly retained for court appeals
Method: File summons and complaint with court; serve authenticated pleadings on LIRC
The authenticated pleadings must be received at LIRC offices in Madison within the 30-day period. It is not sufficient for the appeal to be postmarked by the deadline.
Court reviews the record on appeal. The court does not hold a new hearing. The court reviews whether LIRC’s decision is legally correct.
Source: Wis. Stat. § 108.09 (administrative appeals); Wis. Stat. § 102.23 (judicial review)
LIRC information: https://lirc.wisconsin.gov/
LIRC phone: (608) 266-9850
Unemployment Fraud, Penalties, and Overpayments
Fraud Definition and Examples
Fraud occurs when:
According to Wisconsin law, fraud occurs when a claimant knowingly conceals or misrepresents any facts relating to their eligibility for benefits to obtain or increase benefit payments.
Common fraud examples:
- Failing to report work or earnings while certifying
- Providing false information about job separation
- Claiming benefits while incarcerated
- Not reporting job refusals
- Filing claims in multiple states simultaneously
- Falsely reporting work search activities
- Claiming benefits while unable to work or unavailable for work
Source: Wis. Stat. § 108.04(11) (fraud definitions)
Official text: https://docs.legis.wisconsin.gov/statutes/statutes/108
Penalties for Fraud
Administrative penalties:
Claimants found to have committed fraud face severe penalties:
1. Repayment: 100% of fraudulently obtained benefits must be repaid
2. Monetary penalty: 40% of the overpayment amount must be paid out of pocket (in addition to repaying the benefits)
3. Benefit Amount Reduction (BAR): Future benefits withheld as penalty for fraud
The BAR is calculated as 2, 4, or 8 times the weekly benefit rate for each week of fraud or concealment. The BAR disallows future UI benefits that would otherwise be allowed to the claimant. The BAR must be completely offset by otherwise eligible UI claims that the claimant does not receive or expires after 6 years, whichever comes first.
The BAR cannot be “repaid” with money out of pocket to obtain UI eligibility. It can only be satisfied by forfeiting future benefits.
Example: Claimant commits fraud resulting in $3,000 overpayment with weekly benefit rate of $300:
- Must repay: $3,000 (overpayment)
- Monetary penalty: $1,200 (40% of overpayment)
- BAR: Variable based on weeks of fraud (e.g., 4 weeks × $300 × 4 = $4,800 in future benefits forfeited)
- Total financial impact: $9,000
Criminal penalties:
Unemployment fraud is a criminal offense under Wisconsin law:
Misdemeanor penalties:
- Fines: $100 to $500 per offense
- Imprisonment: Up to 90 days per offense
- Or both fine and imprisonment
Criminal penalties are in addition to administrative penalties. DWD works with the appropriate District Attorney or Department of Justice to file criminal charges in cases involving repeat offenders and/or large fraudulent overpayments.
Source: Wis. Stat. § 108.04(11) and § 108.24 (penalties and criminal provisions)
Report fraud: https://dwd.wisconsin.gov/ui/fraud/ or call (608) 266-3940
Employer Penalties
Employers determined to have aided and abetted a claimant in committing fraud face penalties:
Forfeiture: Amount equal to the claimant overpayment
Escalating forfeitures for concealment:
- $500 for each act of concealment (first determination)
- $1,000 for each act after first $500 determination
- $1,500 for each act after first $1,000 determination
Examples of aiding and abetting include banking of hours and falsification of required reports.
Source: Wis. Stat. § 108.04(11) (employer penalties)
Non-Fraud Overpayments
Overpayment without fraud:
Overpayments may occur without fraudulent intent due to:
- Agency error in processing
- Delayed employer information
- Reversed determination on appeal
- Good faith mistake by claimant
- Wages reported incorrectly
- Eligibility status change
Repayment obligation:
Non-fraud overpayments must be repaid, but without the 40% penalty or Benefit Amount Reduction (BAR). However, the full overpayment amount must still be repaid.
Repayment methods:
- Voluntary lump sum payment
- Payment plan (contact Collections at (608) 266-9701)
- Offset from future unemployment benefits
- Federal tax refund intercept
- State tax refund intercept
- Wage garnishment
- Civil warrant (becomes judgment lien against property)
Overpayment waivers:
Wisconsin does not generally waive overpayments. Overpayments cannot be settled for a lesser amount. However, claimants unable to pay the full amount may arrange payment plans with the Collections Department.
Source: Wis. Stat. § 108.22 (overpayment recovery)
Collections: (608) 266-9701
Repayment information: https://dwd.wisconsin.gov/ui/fraud/
Detection Methods
DWD uses multiple methods to identify fraud:
- Auditing employer payroll records
- Comparing UI benefit claims to payroll records in Wisconsin and other states
- Exchanging information between state and federal agencies
- National Directory of New Hires crossmatching
- Random work search audits
- Investigating complaints from employers
- Tips from the public
Avoiding overpayments: Report wages in the week the work is performed, not the week paid. Answer all certification questions truthfully. Report any changes in circumstances immediately.
Taxation of Unemployment Benefits in Wisconsin
Federal Tax Treatment
Federal taxation:
Unemployment benefits are taxable income under federal law. Claimants receive Form 1099-G by January 31 showing:
- Box 1: Total unemployment compensation paid during the year
- Box 4: Federal income tax withheld (if any)
Withholding option:
Claimants may request federal income tax withholding at 10% of the weekly benefit amount through their Claimant Portal.
Source: IRS Publication 525; 26 U.S.C. § 85
IRS unemployment information: https://www.irs.gov/individuals/employees/unemployment-compensation
Wisconsin State Tax Treatment
Wisconsin taxation:
Unemployment benefits are taxable income for Wisconsin state income tax purposes. However, Wisconsin law allows a partial subtraction for unemployment compensation under certain circumstances.
State withholding:
Claimants may request Wisconsin state income tax withholding at 5% of the weekly benefit amount through their Claimant Portal.
Subtraction modification:
Wisconsin allows a subtraction for a portion of unemployment compensation if federal adjusted gross income exceeds certain base amounts:
Base amounts (2026):
- Single: $18,000
- Married filing jointly: $24,000
- Married filing separately: $12,000
- Head of household: $18,000
The subtraction amount is the lesser of:
- One-half of the excess unemployment compensation over the base amount, OR
- The total amount of unemployment compensation received during the year
This subtraction can reduce the amount of unemployment compensation subject to Wisconsin income tax.
Example:
Single filer receives $5,000 in unemployment compensation. Federal adjusted gross income is $20,000 (including the unemployment).
- Excess over base amount: $20,000 – $18,000 = $2,000
- One-half of excess: $2,000 ÷ 2 = $1,000
- Subtraction allowed: $1,000 (lesser of $1,000 or $5,000)
- Taxable for Wisconsin: $5,000 – $1,000 = $4,000
Source: Wis. Stat. § 71.05(6)(b)8 (unemployment compensation subtraction)
Wisconsin DOR information: https://www.revenue.wi.gov/Pages/FAQS/ise-unemployment.aspx
Form 1099-G
Form 1099-G distribution:
DWD issues Form 1099-G by January 31 each year for the previous year’s benefits.
Access methods:
- Online through Claimant Portal: https://my.unemployment.wisconsin.gov
- Log on to Claimant Portal
- Go to “My UI Home”
- Choose “Get your 1099-G”
- Available for past 6 years
Form 1099-G information:
- Box 1: Unemployment compensation paid
- Box 4: Federal income tax withheld
- Box 11: Wisconsin state income tax withheld (if any)
- Box 2: Repayments of overpaid benefits (reduces taxable amount)
Incorrect 1099-G:
If Form 1099-G shows incorrect amounts or benefits not received:
- Contact DWD Help Center: (414) 435-7069 or toll-free (844) 910-3661
- Report identity fraud: https://dwd.wisconsin.gov/ui/fraud/identity.htm
- Request corrected form before filing taxes
Identity theft: If you receive a 1099-G for benefits you did not file for, you may be a victim of identity fraud. Report immediately to DWD and follow identity theft reporting procedures.
Source: Wisconsin DWD 1099-G information
Official page: https://dwd.wisconsin.gov/uiben/1099.htm
Special Unemployment Programs in Wisconsin
Currently Active Programs (2026)
Extended Benefits (EB)
Program status (2026): Inactive
Extended Benefits provide additional weeks of unemployment compensation when Wisconsin’s unemployment rate meets federal trigger criteria.
Trigger requirements:
- Insured Unemployment Rate (IUR) exceeds 5% and is 120% of average for prior two years, OR
- Total Unemployment Rate (TUR) exceeds 6.5% and is 110% of average for prior two years
Additional weeks available: Up to 13 weeks beyond standard 26-week duration
Current status verification:
URL: https://oui.doleta.gov/unemploy/eb.asp
Last checked: January 28, 2026
Current trigger status: Not triggered; EB inactive
Source: EUCA § 202; Wis. Stat. § 108.141
Federal EB information: https://oui.doleta.gov/unemploy/eb.asp
Shared Work Program
Wisconsin does not currently operate a Shared Work or Short-Time Compensation program.
Source: U.S. DOL state program directory; Wisconsin Statutes Chapter 108 reviewed
Verified: January 28, 2026
Trade Adjustment Assistance (TAA)
TAA program: Active (federal program)
Workers who lose jobs due to foreign trade may qualify for:
- Extended unemployment benefits beyond standard 26 weeks
- Job training funding
- Job search allowances
- Relocation allowances
Eligibility: Employer must be certified by U.S. Department of Labor as trade-affected.
Wisconsin TAA services: Available through Wisconsin Department of Workforce Development in coordination with local workforce development boards.
Contact: Wisconsin DWD offices or local Job Centers
Source: Trade Act of 1974, 19 U.S.C. § 2271
DOL TAA information: https://www.dol.gov/agencies/eta/tradeact
Wisconsin information: https://dwd.wisconsin.gov/det/ta/
Disaster Unemployment Assistance (DUA)
DUA availability: Available during federally declared disasters
Provides benefits to individuals who lost employment due to major disaster and are not eligible for regular UI.
Activation: Only during presidentially declared major disasters
Application: Through Wisconsin DWD when disasters declared
Duration: Up to 26 weeks
Source: Robert T. Stafford Disaster Relief Act, 42 U.S.C. § 5177
FEMA DUA information: https://www.fema.gov/assistance/individual/program
Unemployment Compensation for Federal Employees (UCFE)
Federal civilian employees who become unemployed are covered under the UCFE program, administered by Wisconsin but funded by the federal government.
Benefits: Based on federal wages using Wisconsin benefit formula
Contact: File through Wisconsin unemployment system
Source: 5 U.S.C. § 8501
Information: https://www.dol.gov/general/topic/unemployment-insurance
Unemployment Compensation for Ex-Servicemembers (UCX)
Military personnel who separate from service are covered under the UCX program.
Benefits: Based on military wages using Wisconsin benefit formula
Contact: File through Wisconsin unemployment system using DD Form 214
Source: 5 U.S.C. § 8521
Information: https://www.dol.gov/general/topic/unemployment-insurance
Context: Wisconsin Compared to National Benchmarks
Wisconsin benefit levels in national context (2026):
- Maximum WBA: $370 (47th of 50 states; unchanged since 2013)
- Duration: 26 weeks (standard duration; tied with majority of states)
- Unique features: Benefit Amount Reduction (BAR) for fraud; mandatory two-factor authentication for online access
National range:
- Highest maximum WBA: Massachusetts ($1,015)
- Lowest maximum WBA: Mississippi ($235)
- Most common duration: 26 weeks
- National average maximum WBA: Approximately $525
Wisconsin’s maximum weekly benefit amount of $370 has remained unchanged since 2013, making it significantly below the national average. Several bills have been proposed to increase the maximum, including proposals to raise it to $395 or $497, but as of January 2026, the maximum remains $370.
Replacement rate: Wisconsin’s benefit replacement rate (percentage of average weekly wage replaced by unemployment benefits) has been approximately 29% in recent years, which is below the historical average of 40%.
For comprehensive state-by-state comparisons:
U.S. DOL Comparison: https://oui.doleta.gov/unemploy/comparison/
Source: U.S. Department of Labor, Comparison of State UI Laws 2026
Resources
Wisconsin unemployment resources:
Wisconsin Department of Workforce Development (DWD)
Unemployment Insurance Division
Website: https://dwd.wisconsin.gov/ui/
Phone: (414) 435-7069
Toll-free: (844) 910-3661
TTY: Dial 7-1-1 for Wisconsin Relay Service
Hours: 8:00 AM to 4:30 PM, Monday-Friday
Mailing address: 201 E. Washington Ave, P.O. Box 7946, Madison, WI 53707
Online services portal: https://my.unemployment.wisconsin.gov
Appeals office: Hearing Office, (608) 266-8010, 7:45 AM to 4:30 PM, Monday-Friday
Fraud reporting: (608) 266-3940 or https://dwd.wisconsin.gov/ui/fraud/
Employer services: https://dwd.wisconsin.gov/uitax/
Collections (overpayments): (608) 266-9701
Labor and Industry Review Commission (LIRC): (608) 266-9850, https://lirc.wisconsin.gov/
Job Center of Wisconsin: https://www.jobcenterofwisconsin.com or (888) 258-9966
Federal resources:
U.S. Department of Labor – Federal UI oversight
https://www.dol.gov/agencies/eta/unemployment-insurance
CareerOneStop – Job search resources funded by U.S. Department of Labor
https://www.careeronestop.org/
IRS – Tax information for unemployment benefits
https://www.irs.gov/individuals/employees/unemployment-compensation
Wisconsin Department of Revenue – State tax information
https://www.revenue.wi.gov/Pages/FAQS/ise-unemployment.aspx
Source: Official government websites
Frequently Asked Questions: Wisconsin Unemployment Benefits 2026
What are unemployment benefits in Wisconsin?
Unemployment benefits in Wisconsin provide temporary income replacement for workers who become unemployed through no fault of their own. The program is funded by employer taxes and administered by the Wisconsin Department of Workforce Development.
How much can I receive in unemployment benefits in Wisconsin?
Wisconsin’s weekly benefit amount ranges from $54 to $370, calculated as your highest quarter wages divided by 26. The maximum you can receive during your benefit year is 26 weeks of benefits or 40% of your total base period wages, whichever is less.
How long does it take to get unemployment benefits in Wisconsin?
If there are no eligibility issues, the first payment typically arrives 3-5 weeks after filing the initial claim. This includes the one-week waiting period, processing time, and payment delivery. Claims with eligibility issues may take longer to process.
Can I work part-time and still receive unemployment in Wisconsin?
Yes. You can work part-time and receive partial unemployment benefits if you earn less than $500 per week and work fewer than 32 hours. Your benefits will be reduced based on your earnings. You must report all wages earned in the week you worked, even if not yet paid.
What disqualifies you from unemployment in Wisconsin?
You may be disqualified from unemployment benefits if you: were discharged for misconduct or substantial fault (7 weeks, earn 14 times weekly benefit rate); quit without good cause (4 weeks, earn 4 times weekly benefit rate); refuse suitable work; are not able and available for work; fail to meet work search requirements; or commit fraud.
How do I file for unemployment in Wisconsin?
File online at my.unemployment.wisconsin.gov. You will need your Social Security number, driver’s license or ID, employment history for the past 18 months, and bank information for direct deposit. The online system is available 24/7. Phone filing is not available for initial claims.
Are unemployment benefits taxable in Wisconsin?
Yes. Unemployment benefits are taxable for both federal and state income taxes. You will receive Form 1099-G in January showing benefits paid. You can request federal tax withholding at 10% and Wisconsin state withholding at 5%. Wisconsin allows a partial subtraction for unemployment compensation under certain income limits.
How do I appeal an unemployment denial in Wisconsin?
File an appeal within 14 days of the determination date. You can appeal online, by mail, or by fax. Include your name, Social Security number, the determination being appealed, and your reasons for disagreement. A hearing will be scheduled with an administrative law judge, typically by telephone.
What is the waiting week in Wisconsin?
Wisconsin requires a one-week waiting period. Your first week of unemployment is not compensable, meaning you will not receive payment for that week. Your first payment will be for your second week of unemployment (after the waiting week).
How do I certify for weekly benefits in Wisconsin?
File your weekly certification online at my.unemployment.wisconsin.gov every week to receive benefits. You must file by 3:00 PM on Saturday, 14 days after the week ends. Answer questions about your work search, availability, earnings, and any job refusals. File even if you worked or earned money during the week.
What are the work search requirements in Wisconsin?
You must complete at least 4 work search actions each week unless you receive a waiver. Qualifying actions include submitting applications, attending interviews, attending job fairs, participating in workshops, and networking. Keep documentation of all work search activities for one year.
Can I receive unemployment if I was fired in Wisconsin?
It depends on the reason for termination. If fired for reasons other than misconduct or substantial fault, you may be eligible. If fired for misconduct or substantial fault, you are disqualified for 7 weeks and must earn at least 14 times your weekly benefit rate before requalifying.