Wisconsin Overtime Calculator: OT Pay, Wisconsin Tax & Net Take-Home (2026)

1. Overtime Law & The Weekly 40-Hour Rule

Under Wis. Stat. § 103.02 and Wis. Admin. Code DWD 274.03, Wisconsin employers must pay overtime at 1.5× the regular hourly rate for all hours worked over 40 in a single workweek.

No Daily Overtime: Wisconsin law does NOT mandate overtime after 8, 10, or 12 hours in a single workday. A healthcare nurse or manufacturing worker who works three 13-hour shifts (39 total hours) in a week is owed zero statutory overtime. Overtime triggers strictly when total accumulated hours in a designated 7-day workweek exceed 40.0.

No Double Time or Weekend Mandates: Wisconsin law contains no double-time requirement, nor does it mandate premium pay for work performed on Saturdays, Sundays, or legal holidays unless agreed to in an employment contract or collective bargaining agreement.

2. State Minimum Wage & Local Preemption

Wisconsin's minimum wage is $7.25 per hour under Wis. Stat. § 104.02 and DWD 272.03, matching the federal floor and remaining unchanged since 2009.

Statewide Statutory Preemption: Under Wis. Stat. § 104.001, Wisconsin local governments (including the City of Milwaukee, Dane County, and the City of Madison) are explicitly preempted from establishing a municipal or county minimum wage higher than the state rate. The statutory minimum wage and overtime floor ($10.88/hr) apply uniformly across all 72 counties.

Tipped & Opportunity Rates: Tipped employees may be paid a direct cash wage of $2.33 per hour with a maximum tip credit of $4.92 per hour, provided tips bring total hourly pay to at least $7.25. Workers under 20 years old during their first 90 days may be paid an opportunity wage of $5.90 per hour.

3. Payroll Withholding vs. Annual Tax Filing

Wisconsin maintains a critical distinction between payroll withholding schedules and annual tax return figures:

Publication W-166 Alternate Method (Calculator Engine): During the year, Wisconsin employers withhold income tax using the W-166 percentage method. Annualized gross wages ($G$) determine a withholding deduction ($D$) of up to $6,702 (Single) or $9,461 (MFJ) that phases out to $0 at $73,630 / $73,032. After subtracting $400 per withholding exemption, tax is calculated using withholding brackets of 3.54%, 4.65%, 5.30%, and 7.65%.

Annual Return Filing Figures (Form 1): When workers file Wisconsin Form 1, statutory tax rates run 3.50%, 4.40%, 5.30%, and 7.65%, personal exemptions are $700 per person, and the standard deduction follows a statutory sliding scale: Single filers receive up to $13,960 (phasing down by 12% over $20,120 to $0 at $136,453), while Married Filing Jointly receive up to $25,840 (phasing down by 19.778% over $29,040 to $0 at $159,690).

4. Salaried Employee Exemptions & Thresholds

Being paid a salary does not automatically exempt an employee from overtime pay in Wisconsin. Under Wis. Admin. Code DWD 274.04, employees must satisfy both a salary level test and specific job duties tests to be classified as exempt executive, administrative, or professional staff.

Federal Alignment: Wisconsin sets no independent state salary threshold and follows the federal FLSA salary level of $684 per week ($35,568 annually). Employees earning less than this threshold are non-exempt by law and must receive 1.5× overtime pay for hours over 40, regardless of job title.

Duties Tests: To qualify as exempt, the employee's primary job duties must involve executive management, independent administrative discretion on matters of business significance, or advanced professional knowledge in a specialized intellectual field.

5. Final Paycheck Timing & Accrued Vacation

Under Wis. Stat. § 109.03 (Wisconsin Wage Payments and Collections Law), an employer must pay a separated employee all wages earned by the regularly scheduled payday for the pay period in which the separation occurred, or within 31 days of the date of termination, whichever is earlier.

This 31-day outer limit applies equally to voluntary resignations, layoffs, and terminations for cause.

Accrued Vacation & PTO: Wisconsin law does not consider accrued vacation to be wages unless provided for by employment contract or company handbook. An employer is required to pay out accrued, unused vacation only if company policy promises payout; an express written policy stating that vacation time is forfeited upon separation is legally enforceable in Wisconsin.

6. Break Mandates & One Day of Rest in Seven

Adult Meal & Rest Breaks: Wisconsin law does NOT require employers to provide meal periods or rest breaks to adult workers (18 and older). The Department of Workforce Development (DWD) recommends 30-minute meal periods near regular meal times, but it is not mandated by statute.

Pay for Short Breaks: If an employer chooses to provide rest breaks, any break lasting under 30 minutes must be paid as hours worked under DWD 272.12. Bona fide meal breaks of 30 minutes or longer may be unpaid only if the employee is completely relieved of all duties.

Minor Break Protections: Minors under 18 must receive a 30-minute duty-free meal period after working 6 consecutive hours.

One Day of Rest in Seven (Wis. Stat. § 103.85): Employers operating factory or mercantile establishments must provide employees with at least 24 consecutive hours of rest in every 7 consecutive days. However, a worker may voluntarily consent in writing to work all 7 days.