All states · Updated for 2026
How to pay a nanny in Wisconsin
Everything a Wisconsin family has to do to pay a nanny, housekeeper or caregiver legally: the taxes, the registrations, the forms, and the deadlines. CareTab does the math and reminds you; you keep paying them the way you already do.
The short version
- Federal: withhold 7.65% Social Security and Medicare from their pay and match it; pay FUTA (0.6% of the first $7,000.00); file Schedule H with your 1040; give them a W-2 by Jan 31.
- Wisconsin unemployment tax: register with Wisconsin Department of Workforce Development (DWD), Unemployment Insurance Division after $1,000 or more in cash wages in a calendar quarter for domestic service; new employers pay 3.05% on the first $14,000.00 of wages; file UCT-101 Quarterly Contribution Report and UC-7823 Quarterly Wage Report (filed online) quarterly.
- Wisconsin income tax: withholding is voluntary for household employers (form WT-4).
- New hire report: within 20 days of their start date.
- Minimum wage: $7.25/hour. Overtime: 1.5× over 40 h/week for live-out nannies.
- Paid sick leave: not mandated by the state.
- Workers' compensation: Domestic servants are excluded from the Wisconsin Worker's Compensation Act (Wis. Stat. 102.07(4)(a)1.); a household employer may elect coverage through its insurance policy (102.05(2)). Coverage is recommended.
Step by step
- Get an EIN from the IRS (free, online, 10 minutes).
- Have your nanny complete Form I-9 and, if they want federal income tax withheld, a W-4 and WT-4.
- File the Wisconsin new-hire report within 20 days at the state site.
- Register with Wisconsin Department of Workforce Development (DWD), Unemployment Insurance Division once you cross $1,000 or more in cash wages in a calendar quarter for domestic service (registration).
- Each payday: track hours, pay at least minimum wage and overtime, withhold 7.65%, give a pay stub.
- Each quarter: file UCT-101 Quarterly Contribution Report and UC-7823 Quarterly Wage Report (filed online). Quarterly reports and contributions are due the last day of the month after each quarter (Apr 30, Jul 31, Oct 31, Jan 31). 2026: Schedule D; new non-construction employers with payroll under $500,000 pay 3.05% on the first $14,000 per employee. Use the rate on your DWD rate notice.
- January: W-2 to your nanny, W-2/W-3 to the SSA, WT-7 Employer's Annual Reconciliation of Wisconsin Income Tax Withheld to the state. April: Schedule H with your 1040.
Run your numbers
Use the free Wisconsin nanny tax calculator: take-home pay, what you withhold, and your total cost including employer taxes.
Frequently asked
Do I have to pay nanny taxes in Wisconsin?
Yes. Once you pay a household employee $3,000.00 or more in a year you owe Social Security and Medicare (7.65% withheld from your nanny and 7.65% from you), and FUTA once you pay $1,000.00 in any quarter. Wisconsin unemployment tax applies after $1,000 or more in cash wages in a calendar quarter for domestic service.
Do I withhold Wisconsin income tax from my nanny?
Wisconsin does not require household employers to withhold state income tax; you can withhold voluntarily using WT-4 if your nanny asks.
What forms do I file in Wisconsin?
UCT-101 Quarterly Contribution Report and UC-7823 Quarterly Wage Report (filed online) quarterly with Wisconsin Department of Workforce Development (DWD), Unemployment Insurance Division, WT-7 Employer's Annual Reconciliation of Wisconsin Income Tax Withheld annually, a W-2 for your nanny and W-3 to the SSA by Jan 31, and Schedule H with your federal return.
Does my nanny get overtime in Wisconsin?
Live-out nannies get 1.5× over 40 hours a week. Live-in nannies are exempt from overtime in Wisconsin. Wisconsin exempts domestic service in the private home of the employer from state overtime (DWD 274), so the federal FLSA governs: overtime after 40 hours for live-out domestic workers; live-in domestic workers are exempt from overtime.
What is the minimum wage for a nanny in Wisconsin?
$7.25 per hour in 2026.
Pay your Wisconsin nanny legally for $14.99/month
Hours, paychecks with every tax computed, pay stubs, PTO, and a filing calendar with UCT-101 Quarterly Contribution Report and UC-7823 Quarterly Wage Report (filed online) pre-filled. 14-day free trial, no card needed.
Start free trialSources: Wisconsin DOR Publication W-166 (1/26), Withholding Tax Guide — Alternate Method of Withholding (annualized formula, pp. 26–27); WT-7 due January 31; domestic wages exempt from withholding; Wisconsin DOR — Withholding Tax FAQs (domestic wages exempt; WT-4; WT-7 due January 31); Wisconsin DWD — 2026 Tax Rate Schedule for Employers (Schedule D; $14,000 wage base; 3.05% new employer rate); Wisconsin DWD UI Employer Handbook Part 1 — Establishing Coverage (domestic employers: $1,000 cash wages in a quarter); Wisconsin DWD — Minimum Wage ($7.25); Wisconsin DWD — Overtime FAQ (domestic service in the private home of the employer exempt from overtime); Wis. Stat. 102.07(4)(a)1. and 102.05(2) — domestic servants excluded from worker's compensation unless the employer elects coverage. Rules for 2026 are provisional. General information, not tax or legal advice.