Annual Merit Rate Notices will be made available in ESS on or about 12/5/2025.
You may begin seeing new information reported on W-2 forms, including "qualified overtime compensation" or other items listed in Box 14. These changes are related to FEDERAL tax reporting
and do NOT impact how wages must be reported for unemployment insurance (UI) purposes. All wages must continue to be reported to DWD as usual. Wages reported in boxes 1/3/5 remain the basis for UI reporting. Box 14 is for Federal purposes only and should not be excluded from wage reports submitted to
DWD.
Beginning soon, administrators on accounts will be required to review and update their account contact information in ESS each year, on their registration anniversary date. Keeping your contact information current helps ensure you receive important notices and remain in compliance with reporting requirements.
Employer Guide
Employer Self Service (ESS)
Report Unemployment Fraud
UI for Employers Frequently Asked Questions
New Employer Registration Roadmap