Miscellaneous Values Table

Y E A R :	2026	2025	2024	2023	2022	2021	2020	2019	2018
Expense Constant	$220	$220	$220	$220	$220	$220	$220	$220	$220
Maximum Minimum Premium	$900	$900	$900	$900	$900	$900	$900	$900	$900
Min Prem Multiplier	180	180	180	180	180	180	180	180	180
Corporate Officer Maximum-Weekly	$2,063	$1,989	$1,944	$1,871	$1,739	$1,641	$1,577	$1,524	$1,491
Corporate Officer Minimum-Weekly	$413	$398	$389	$374	$348	$328	$315	$305	$298
Individuals/Partners, LLC	$71,500	$68,952	$67,392	$64,844	$60,268	$56,888	$54,652	$52,832	$51,688
Meals	$172/wk $8.19/meal	$165.87/wk $7.90/meal	$162.12/wk $7.72/meal	$155.99/wk $7.43/meal	$144.98/wk $6.90/meal	$136.85/wk $6.52/meal	$131.47/wk $6.26/meal	$127.09/wk $6.05/meal	$124.34/wk $5.92/meal
Lodging	$191/wk $27.29/day	$184.19/wk $26.31/day	$180.02/wk $25.72/day	$173.21/wk $24.74/day	$160.99/wk $23.00/day	$151.96/wk $21.71/day	$145.99/wk $20.86/day	$141.13/wk $20.16/day	$138.07/wk $19.72/day
Experience Rating Eligibility	$7,250	$7,500	$7,500	$7,500	$7,500	$7,750	$7,750	$7,500	$7,500
USL&H	53.6%	52%	53%	55%	56%	60%	61%	60%	61%
State Tax Multiplier	1.038	1.041	1.038	1.037	1.042	1.040	1.039	1.039	1.039
Fed Tax Multiplier	1.062	1.058	1.058	1.060	1.070	1.071	1.075	1.073	1.077
TRIA - Terrorism Charge	$0.00, $0.01, or $0.02 per $100 payroll	$0.00, $0.01, or $0.02 per $100 payroll	$0.00, $0.01, or $0.02 per $100 payroll	$0.00, $0.01, or $0.02 per $100 payroll	$0.00, $0.01, or $0.02 per $100 payroll	$0.00, $0.01, or $0.02 per $100 payroll	$0.00, $0.01, or $0.02 per $100 payroll	$0.00, $0.01, or $0.02 per $100 payroll	$0.00, $0.01, or $0.02 per $100 payroll
Catastrophe	$0.00 or $0.01 per $100 payroll	$0.00 or $0.01 per $100 payroll	$0.00 or $0.01 per $100 payroll	$0.00 or $0.01 per $100 payroll	$0.00 or $0.01 per $100 payroll	$0.00 or $0.01 per $100 payroll	$0.00 or $0.01 per $100 payroll	$0.00 or $0.01 per $100 payroll	$0.00 or $0.01 per $100 payroll

See WI Department of Workforce Development Maximum Wage and Rate Chart

Rate Revision History

INDUSTRY GROUP	2026	2025	2024	2023	2022	2021	2020	2019	2018
Manufacturing	-2.85%	-3.39%	-8.30%	-8.30%	-8.13%	-5.53%	-1.52%	-8.11%	-6.22%
Contracting	-4.91%	-6.88%	-9.86%	-9.86%	-8.01%	-5.35%	-3.21%	-11.21%	-7.63%
Office and Clerical	-1.19%	1.35%	-7.66%	-7.66%	-7.46%	-4.21%	-1.13%	-8.75%	-4.90%
Goods & Services	-0.70%	-1.55%	-8.39%	-8.39%	-10.03%	-6.39%	+0.16%	-8.66%	-5.65%
Miscellaneous	-0.50%	-5.04%	-7.66%	-7.66%	-7.19%	-4.12%	+0.66%	-8.11%	-5.65%
Overall Rate Change	-1.97%	-3.20%	-8.39%	-8.39%	-8.47%	-5.44%	-0.93%	-8.84%	-6.03%
Overall Benefit Change	+0.42%	+0.41%	+0.82%*	+0.82%*	+2.71%*	+0.08%*	+0.06%*	+0.05%*	+0.06%*
"F" Class Change	-11.4%	-12.30%	-8.50%	-8.50%	-11.30%	-15.70%	-8.60%	-2.80%	+2.90%

* Overall Benefit Change: Incorporated in the annual rate revision. The 2022 figure represents a combined law change effective 1/1/2022 and 4/10/2022.

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6/26/2026