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Beginning with 4Q2026 wage reports, employers will need to report employees’: Job Title, Hours Paid, Reporting Unit Number (RUN), and an indication of internship/apprenticeship employment type. Also, starting with this 4Q2026 reporting, we will only accept valid Standard Occupational Classification (SOC) codes aligned to the current (2018) system of codes. This is to ensure improved standardization and validity of codes submitted. In the coming weeks we will provide information to assist in identifying appropriate SOC codes.

Employers will continue reporting the wage information they currently report. Enhanced wage reporting adds information to provide clearer context about the employment behind those wages.

Please see the “Enhanced Wage Records” tile below – we will be updating this page regularly with new information.

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.

Enhanced Wage Records

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Employer Guide

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Employer Self Service (ESS)

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Report Unemployment Fraud

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UI for Employers Frequently Asked Questions

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New Employer Registration Roadmap

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