DEPARTMENT OF WORKFORCE DEVELOPMENT

DEPARTMENT OF WORKFORCE DEVELOPMENT

RAY ALLEN, Secretary

CHRISTOPHER E. HAGERUP, Deputy Secretary

2015-2016 TEXT of

WISCONSIN’S

UNEMPLOYMENT INSURANCE LAW

Published April 27, 2018

Wisconsin’s Unemployment Insurance Law, passed in January 1932, is now Chapter 108 of the statutes.

Contributions have been paid by covered employers since July 1934.

Unemployment benefits have been paid to eligible workers since August 1936.

2015−16 Wisconsin Statutes updated through 2017 Wis. Act 367, except Acts 364−366, and all Supreme Court and Controlled Substances Board Orders effective on or before April 27, 2018. Published and certified under s. 35.18. Changes

effective after April 27, 2018 are designated by NOTES. (Published 4−27−18)

Page iii............................................................................................................................................Table of Contents Page ix ..............................................................................Plain Language Summary of Recent Changes to UI Law Page 1 .................................................................................................................. Chapter 108, Wisconsin Statutes Page 69 ............................................................................................................................. Other Statutory Provisions Page 83 ..................................................................................................................... Wisconsin Administrative Code

UCB-3006-P (R. 05/2018)

WISCONSIN’S UI LAW TEXT, 2015-2016 Published April 27, 2018 i

WISCONSIN’S UNEMPLOYMENT INSURANCE

ADMINISTRATION Joe Handrick Administrator ............................................................ Unemployment Insurance Division Janell Knutson Director ....................................................................................... Bureau of Legal Affairs Thomas McHugh Director ........................................................................... Bureau of Tax and Accounting Amy Banicki Director ................................................................................ Benefit Operations Bureau Pamela James Director ............................................. Bureau of Management and Information Services

___________

UI ADVISORY COUNCIL MEMBERS AS OF MAY 2018:

Janell Knutson, Chair Labor: Management: Michael V. Crivello Michael Gotzler Sally Feistel Earl Gustafson Shane Griesbach Edward J. Lump Terry Hayden Scott M. Manley Mark Reihl John Mielke

___________

LABOR AND INDUSTRY REVIEW COMMISSION MEMBERS AS OF MAY 2018:

Georgia Maxwell Chairperson

Laurie McCallum Commissioner

David B. Falstad Commissioner

WISCONSIN’S UI LAW TEXT, 2015-2016 ii Published April 27, 2018

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WISCONSIN’S UI LAW TEXT, 2015-2016 Published April 27, 2018 iii

TABLE OF CONTENTS Page

Plain Language Summary of Recent Changes to UI Law .................................................................. ix

CHAPTER 108, WISCONSIN STATUTES 108.01 Public policy declaration .................................................................................................... 1 108.015 Construction ........................................................................................................................ 1 108.02 Definitions ............................................................................................................................ 1 (1) ADMINISTRATIVE ACCOUNT ................................................................................. 1 (2) AGRICULTURAL LABOR ......................................................................................... 1 (3) ALCOHOL BEVERAGES.......................................................................................... 2 (4) BASE PERIOD .......................................................................................................... 2 (4m) BASE PERIOD WAGES ........................................................................................... 2 (5) BENEFIT YEAR ........................................................................................................ 2 (6) BENEFITS ................................................................................................................. 2 (6m) CHILD ........................................................................................................................ 2 (7) COMMISSION ........................................................................................................... 2 (8) COMPUTATION DATE ............................................................................................. 2 (9) CONTROLLED SUBSTANCE .................................................................................. 2 (9m) CONTROLLED SUBSTANCE ANALOG .................................................................. 2 (10) DEPARTMENT ......................................................................................................... 2 (10e) DEPARTMENTAL ERROR ....................................................................................... 2 (10m) EDUCATIONAL SERVICE AGENCY ....................................................................... 2 (11) ELIGIBILITY .............................................................................................................. 2 (12) EMPLOYEE ............................................................................................................... 2 (13) EMPLOYER .............................................................................................................. 3 (14) EMPLOYER’S ACCOUNT ........................................................................................ 4 (14m) EMPLOYING UNIT ................................................................................................... 4 (15) EMPLOYMENT ......................................................................................................... 4 (15m) FAMILY CORPORATION ......................................................................................... 6 (15s) FULL-TIME WORK ................................................................................................... 7 (16) FUND......................................................................................................................... 7 (17) GOVERNMENT UNIT ............................................................................................... 7 (17m) INDIAN TRIBE .......................................................................................................... 7 (18) INSTITUTION OF HIGHER EDUCATION ................................................................ 7 (18m) LOGGER ................................................................................................................... 7 (19) NONPROFIT ORGANIZATIONS .............................................................................. 7 (20) PARTIAL UNEMPLOYMENT ................................................................................... 7 (20g) PART-TIME INTERMITTENT CARE ........................................................................ 7 (20m) PART-TIME WORK .................................................................................................. 7 (20r) PARTNERSHIP ......................................................................................................... 7 (21) PAYROLL .................................................................................................................. 7 (21c) PRIVATE-DUTY NURSING SERVICE ..................................................................... 7 (21e) PROFESSIONAL EMPLOYER ORGANIZATION .................................................... 7 (21m) QUARTER ................................................................................................................. 7 (21s) RELATED CORPORATIONS ................................................................................... 7 (22) RESERVE PERCENTAGE ....................................................................................... 8 (22m) SCHOOL YEAR EMPLOYEE ................................................................................... 8 (23) SEASONAL EMPLOYER .......................................................................................... 8 (23g) SKILLED NURSING SERVICE................................................................................. 8 (24) STANDARD RATE .................................................................................................... 8 (24m) TEMPORARY HELP COMPANY ............................................................................. 8 (25) TOTAL UNEMPLOYMENT ....................................................................................... 8 (25e) TRUCKER ................................................................................................................. 8

WISCONSIN’S UI LAW TEXT, 2015-2016 iv Published April 27, 2018

Page 108.02 (25m) VALID NEW CLAIM WEEK ...................................................................................... 8 (Cont'd) (25s) VOCATIONAL TRAINING ......................................................................................... 8 (26) WAGES ..................................................................................................................... 8 (26m) WAITING PERIOD .................................................................................................... 9 (27) WEEK ........................................................................................................................ 9 (28) WEEKLY BENEFIT RATE ........................................................................................ 9 (29) WORKING DAY ........................................................................................................ 9 108.025 Coverage of certain corporate officers and limited liability company members ......... 10 108.03 Payment of benefits ............................................................................................................. 10 108.04 Eligibility for benefits .......................................................................................................... 10 (1) GENERAL DISQUALIFICATIONS AND LIMITATIONS ........................................... 10 (2) GENERAL QUALIFYING REQUIREMENTS ........................................................... 11 (3) WAITING PERIOD .................................................................................................... 12 (4) QUALIFYING CONDITIONS ..................................................................................... 12 (5) DISCHARGE FOR MISCONDUCT .......................................................................... 12 (5g) DISCHARGE FOR SUBSTANTIAL FAULT ............................................................. 13 (6) DISCIPLINARY SUSPENSION ................................................................................ 13 (7) VOLUNTARY TERMINATION OF WORK ............................................................... 13 (7m) VOLUNTARY REDUCTION IN HOURS OF EMPLOYMENT .................................. 14 (8) SUITABLE WORK .................................................................................................... 14 (9) PROTECTION OF LABOR STANDARDS ............................................................... 15 (10) LABOR DISPUTE ..................................................................................................... 15 (11) FRAUDULENT CLAIMS ........................................................................................... 15 (12) PREVENTION OF DUPLICATE PAYMENTS .......................................................... 16 (13) NOTIFICATION AS TO INELIGIBILITY .................................................................... 17 (14) WAR-TIME APPLICATION OF SUBSECTION (7) OR (8) ...................................... 18 (15) DEPARTMENT POWERS TO ASSIST CLAIMANTS .............................................. 18 (16) APPROVED TRAINING ............................................................................................ 18 (17) EDUCATIONAL EMPLOYEES ................................................................................. 18 (18) ILLEGAL ALIENS ...................................................................................................... 19 (19) PROFESSIONAL ATHLETES .................................................................................. 20 108.05 Amount of benefits .............................................................................................................. 21 (1) WEEKLY BENEFIT RATE FOR TOTAL UNEMPLOYMENT .................................. 21 (1m) FINAL PAYMENTS IN CERTAIN CASES ................................................................ 21 (3) BENEFITS FOR PARTIAL UNEMPLOYMENT ........................................................ 21 (4) HOLIDAY OR VACATION PAY ................................................................................ 21 (5) TERMINATION PAY ................................................................................................. 21 (5m) SICK PAY .................................................................................................................. 22 (6) BACK PAY ................................................................................................................ 22 (7) PENSION PAYMENTS ............................................................................................. 22 (9) ROUNDING OF BENEFIT AMOUNTS ..................................................................... 22 (10) DEDUCTIONS FROM BENEFIT PAYMENTS ......................................................... 22 108.06 Benefit entitlement .............................................................................................................. 23 108.062 Work-share programs; benefit payments ......................................................................... 23 (1) DEFINITIONS............................................................................................................ 23 (2) ELEMENTS OF A PLAN ........................................................................................... 23 (3) APPROVAL OF PLANS ............................................................................................ 24 (3m) MODIFICATION OF PLANS ..................................................................................... 24 (4) EFFECTIVE PERIOD ............................................................................................... 24 (5) REVOCATION OF APPROVAL ................................................................................ 24 (6) BENEFIT AMOUNT .................................................................................................. 24 (8) BENEFIT YEAR ........................................................................................................ 24 (9) OTHER BENEFITS ................................................................................................... 24 (10) AVAILABILITY FOR WORK ..................................................................................... 24 (10m) REGISTRATION FOR WORK AND WORK SEARCH ............................................ 24

WISCONSIN’S UI LAW TEXT, 2015-2016 Published April 27, 2018 v Page 108.062 (11) OTHER EMPLOYMENT ........................................................................................... 24 (Cont'd) (12) RETIREMENT PLAN AND HEALTH INSURANCE COVERAGE ........................... 24 (14) TERMINATION BY EMPLOYER .............................................................................. 25 (15) INVOLUNTARY TERMINATION .............................................................................. 25 (16) SUCCESSORSHIP ................................................................................................... 25 (17) TERMINATION OF EMPLOYMENT ......................................................................... 25 (18) FEDERAL FINANCIAL PARTICIPATION ................................................................ 25 (19) SECRETARY MAY WAIVE COMPLIANCE ............................................................. 25 108.065 Determination of employer ................................................................................................. 25 108.066 Seasonal employers and seasons ..................................................................................... 25 108.067 Professional employer organizations and leasing agreements .................................... 26 108.068 Treatment of limited liability companies and members .................................................. 26 108.07 Liability of employers .......................................................................................................... 26 108.08 Notification ......................................................................................................................... 27 108.09 Settlement of benefit claims ............................................................................................... 27 (1) FILING ... ................................................................................................................... 27 (2) COMPUTATION AND DETERMINATION ............................................................... 27 (2r) HEARING REQUEST ............................................................................................... 28 (3) APPEAL TRIBUNALS ............................................................................................... 28 (4) APPEALS .................................................................................................................. 28 (4m) REPORTS BY EXPERTS ......................................................................................... 29 (4n) EMPLOYMENT DATA SYSTEM REPORTS ........................................................... 29 (4o) DEPARTMENT RECORDS RELATING TO BENEFIT CLAIMS ............................. 29 (4s) EMPLOYEE STATUS. .............................................................................................. 30 (5) PROCEDURE ........................................................................................................... 30 (6) COMMISSION REVIEW ........................................................................................... 30 (7) JUDICIAL REVIEW ................................................................................................... 30 (8) REPRESENTATION AND LIMITATION OF FEES .................................................. 31 (9) PAYMENT OF BENEFITS ........................................................................................ 31 108.095 False statements or representation to obtain benefits payable to other persons ...... 31 108.10 Settlement of issues other than benefit claims ............................................................... 32 108.101 Effect of finding, determination, decision or judgment .................................................. 32 108.105 Suspension of agents ......................................................................................................... 32 108.11 Agreement to contribute by employees void ................................................................... 33 108.12 Waiver of benefit void ......................................................................................................... 33 108.13 Deductions from benefit payments ................................................................................... 33 (1) ASSIGNMENT BEFORE PAYMENT ........................................................................ 33 (2) LIABILITY OF CLAIMANT ........................................................................................ 33 (3) DEATH OF CLAIMANT ............................................................................................. 33 (4) DEDUCTIONS FOR CHILD SUPPORT OBLIGATIONS ......................................... 33 (5) OTHER DEDUCTIONS ............................................................................................. 33 108.133 Testing for controlled substances .................................................................................... 33 (1) DEFINITIONS............................................................................................................ 33 (2) DRUG TESTING PROGRAM ................................................................................... 34 (3) DRUG TESTING; SUBSTANCE ABUSE TREATMENT ......................................... 34 (4) PREEMPLOYMENT DRUG TESTING ..................................................................... 35 (5) APPLICATION OF THIS SECTION .......................................................................... 35 108.135 Income tax withholding....................................................................................................... 35 108.14 Administration .................................................................................................................... 36 108.141 Extended benefits ................................................................................................................ 39 (1) DEFINITIONS............................................................................................................ 39 (1m) SUSPENSION OF EXTENDED BENEFITS............................................................. 40 (2) EFFECT OF OTHER PROVISIONS OF THIS CHAPTER ....................................... 41

WISCONSIN’S UI LAW TEXT, 2015-2016 vi Published April 27, 2018 Page 108.141 (3) ELIGIBILITY REQUIREMENTS FOR EXTENDED BENEFITS ............................... 41 (Cont'd) (3g) ADDITIONAL REQUIREMENTS FOR EXTENDED BENEFITS ............................. 41 (3r) LIMITATION ON INTERSTATE EXTENDED BENEFITS ........................................ 41 (4) WEEKLY EXTENDED BENEFIT RATE ................................................................... 41 (5) TOTAL EXTENDED BENEFIT AMOUNT ................................................................ 41 (6) PUBLISH INDICATORS ........................................................................................... 41 (7) CHARGES OF BENEFITS ....................................................................................... 41 108.142 Wisconsin supplemental benefits ..................................................................................... 42 (1) DEFINITIONS............................................................................................................ 42 (1m) SUSPENSION OF WISCONSIN SUPPLEMENTAL BENEFITS ............................. 42 (2) EFFECT OF OTHER PROVISIONS OF THIS CHAPTER ....................................... 42 (3) WEEKLY WISCONSIN SUPPLEMENTAL BENEFIT RATE ................................... 42 (4) DURATION OF WISCONSIN SUPPLEMENTAL BENEFITS .................................. 42 (5) PUBLISH INDICATORS ........................................................................................... 42 (6) CHARGES OF BENEFITS ....................................................................................... 43 108.145 Disaster unemployment assistance .................................................................................. 43 108.15 Benefits for public employees ........................................................................................... 43 (1g) DEFINITION .............................................................................................................. 43 (1r) BENEFIT PAYMENTS .............................................................................................. 43 (2) REIMBURSEMENT FINANCING ............................................................................. 43 (3) ELECTION OF CONTRIBUTION FINANCING ........................................................ 43 (4) REIMBURSEMENT ACCOUNTS FOR GOVERNMENT UNITS ............................. 43 (5) REIMBURSEMENTS AND CONTRIBUTIONS ........................................................ 43 (6) DELINQUENT PAYMENTS ...................................................................................... 43 (7) STATE COMPLIANCE AND APPROPRIATIONS ................................................... 44 (8) NOTICE AND REPORTS ......................................................................................... 44 (9) GROUP REIMBURSEMENT ACCOUNTS .............................................................. 44 108.151 Financing benefits for employees of nonprofit organizations ....................................... 44 (1) EMPLOYER’S CONTRIBUTION RATE ................................................................... 44 (2) ELECTION OF REIMBURSEMENT FINANCING .................................................... 44 (3) TERMINATION OF ELECTION ................................................................................ 44 (4) ASSURANCE OF REIMBURSEMENT .................................................................... 44 (5) REIMBURSEMENT ACCOUNT ............................................................................... 45 (6) GROUP REIMBURSEMENT ACCOUNTS .............................................................. 45 (7) UNCOLLECTIBLE REIMBURSEMENTS ................................................................. 45 (8) REPORTS ................................................................................................................. 45 108.152 Financing benefits for employees of Indian tribes .......................................................... 45 (1) ELECTION OF REIMBURSEMENT FINANCING .................................................... 45 (2) TERMINATION OF ELECTION ................................................................................ 46 (4) REIMBURSEMENT ACCOUNT ............................................................................... 46 (5) GROUP REIMBURSEMENT ACCOUNT ................................................................. 46

(6) FAILURE TO MAKE REQUIRED PAYMENTS ........................................................ 46 (7) REPORTS ................................................................................................................. 46 108.155 Liability of reimbursable employers for identity theft ..................................................... 46 108.16 Unemployment reserve fund .............................................................................................. 47 108.161 Federal administrative financing account ........................................................................ 50 108.162 Employment security buildings and equipment .............................................................. 51 108.17 Payment of contributions ................................................................................................... 51 108.18 Contributions to the fund ................................................................................................... 53 (1) TOTAL RATE ............................................................................................................ 53 (2) INITIAL RATES ......................................................................................................... 53 (3) REQUIREMENTS FOR REDUCED RATE .............................................................. 53 (3m) APPLICATION OF SCHEDULES ............................................................................. 53 (4) EXPERIENCE RATES .............................................................................................. 53 (5) LIMITATION .............................................................................................................. 55

WISCONSIN’S UI LAW TEXT, 2015-2016 Published April 27, 2018 vii Page 108.18 (5m) LIMITATION, COMPUTATION ................................................................................. 55 (Cont'd) (6) COMPUTATION IN SPECIAL CASES ..................................................................... 55 (7) VOLUNTARY CONTRIBUTIONS ............................................................................. 55 (8) SOLVENCY CONTRIBUTIONS ............................................................................... 56 (9) SOLVENCY RATES ................................................................................................. 56 (9c) REDUCTION OF SOLVENCY RATE ....................................................................... 57 (9e) SEASONAL EMPLOYER SOLVENCY RATE .......................................................... 58 (9m) SOLVENCY CONTRIBUTION EXEMPTION ........................................................... 58 108.19 Contributions to the administrative account and unemployment interest payment and program integrity funds............................................................................... 58 108.20 Administrative account ....................................................................................................... 59 108.205 Quarterly wage reports ....................................................................................................... 59 108.21 Record and audit of payrolls .............................................................................................. 59 108.22 Timely reports, notices and payments .............................................................................. 60 108.221 Misclassification; administrative assessments ............................................................... 62 108.223 Financial record matching program .................................................................................. 62 (1) DEFINITIONS............................................................................................................ 62 (2) MATCHING PROGRAM AND AGREEMENTS ........................................................ 62 (3) FINANCIAL INSTITUTION MATCHING OPTION .................................................... 62 (4) STATE MATCHING OPTION ................................................................................... 63 (5) USE OF INFORMATION BY FINANCIAL INSTITUTION; PENALTY ...................... 63 (6) USE OF INFORMATION BY DEPARTMENT .......................................................... 63 (7) FINANCIAL INSTITUTION LIABILITY ...................................................................... 63 108.225 Levy for delinquent contributions or benefit overpayments .......................................... 63 (1) DEFINITIONS............................................................................................................ 63 (2) POWERS OF LEVY AND DISTRAINT ..................................................................... 63 (3) DUTIES TO SURRENDER ....................................................................................... 63 (4) FAILURE TO SURRENDER; ENFORCEMENT OF LEVY ...................................... 63 (5) ACTIONS AGAINST THIS STATE ........................................................................... 63 (6) DETERMINATION OF EXPENSES ......................................................................... 63 (7) USE OF PROCEEDS ............................................................................................... 63 (8) RELEASE OF LEVY ................................................................................................. 64 (9) WRONGFUL LEVY ................................................................................................... 64 (10) PRESERVATION OF REMEDIES ............................................................................ 64 (11) EVASION .................................................................................................................. 64 (12) NOTICE BEFORE LEVY .......................................................................................... 64 (13) SERVICE OF LEVY .................................................................................................. 64 (14) ANSWER BY 3RD PARTY ....................................................................................... 64 (15) DURATION OF LEVY ............................................................................................... 64 (16) WAGES EXEMPT FROM LEVY ............................................................................... 64 (17) EXEMPTIONS ........................................................................................................... 64 (18) RESTRICTION ON EMPLOYMENT PENALTIES BY REASON OF LEVY ............. 64 (19) APPEAL ................................................................................................................... 64 (20) COST OF LEVY ........................................................................................................ 64 108.227 License denial, nonrenewal, discontinuation, suspension and revocation based on delinquent unemployment insurance contributions ...................................... 65 (1) DEFINITIONS............................................................................................................ 65 (1m) GENERAL PROVISIONS ......................................................................................... 65 (2) DUTIES AND POWERS OF LICENSING DEPARTMENTS ................................... 65 (3) DUTIES AND POWERS OF DEPT OF WORKFORCE DEVELOPMENT .............. 66 (4) MEMORANDUM OF UNDERSTANDING ................................................................ 66 (5) HEARING .................................................................................................................. 66 (6) JUDICIAL REVIEW ................................................................................................... 67 108.23 Preference of required payments ...................................................................................... 67

WISCONSIN’S UI LAW TEXT, 2015-2016 viii Published April 27, 2018 Page 108.24 Penalties ............................................................................................................................... 67 108.245 Recovery of erroneous payments from fund ................................................................... 68 108.26 Saving clause .................................................................................................................. 68

OTHER STATUTORY PROVISIONS 13.093 Reference of Bills to Joint Committee on Finance .................................................... 69 15.03 LIRC Attached to DOA for Limited Purposes ............................................................. 69 15.105(15) LIRC Created and Attached to DOA ............................................................................ 69 15.22 Department of Workforce Development Created ...................................................... 69 15.227(3) UI Advisory Council ...................................................................................................... 69 16.48 Unemployment Reserve Financial Statement ............................................................ 69 19.85(1)(ee) UI Advisory Council Meetings. .................................................................................... 70 20.427 Labor and Industry Review Commission ................................................................... 70 20.445 Workforce Development, Department of .................................................................... 70 103.06 Worker Classification Compliance .............................................................................. 71 106.09 Public Employment Offices .......................................................................................... 74 106.19 Trade Adjustment Assistance Overpayment Waiver ................................................ 75 165.066 Assistant Attorney General; UI Law Enforcement ..................................................... 75 230.43 Misdemeanors; How Punished .................................................................................... 75 806.13 Judgments Entered in Other Counties ....................................................................... 75 815.29 Notice of Sale of Personal Property, Manner, Adjournment. ................................... 76 990.01 Construction of Laws; Words and Phrases ............................................................... 76 42 USC § 503 State Laws ...................................................................................................................... 76

WISCONSIN ADMINISTRATIVE CODE ............................................................................................ 83 Chapter DWD 100 Definitions ........................................................................................................ 84 Chapter DWD 101 Wages for Contribution Purposes ................................................................ 87 Chapter DWD 102 Contribution Rates .......................................................................................... 88 Chapter DWD 103 Excluded Employments .................................................................................. 90 Chapter DWD 105 Relationship of Carriers and Contract Operators ....................................... 91 Chapter DWD 107 Employment Relationships in the Logging Industry .................................. 93 Chapter DWD 110 Coverage and Related Records and Reports .............................................. 95 Chapter DWD 111 Quarterly Wage Reporting Procedures ........................................................ 99 Chapter DWD 113 Settlement of Disputes and Compromise of Liabilities .............................. 100 Chapter DWD 114 License Revocation and Financial Record Matching Program ................. 103 Chapter DWD 115 Business Transfers ......................................................................................... 105 Chapter DWD 120 Notices as to Benefits ..................................................................................... 108 Chapter DWD 123 Benefit Reports Filed by Employers ............................................................. 109 Chapter DWD 126 Work Registration ........................................................................................... 110 Chapter DWD 127 Work Search and Reemployment Services .................................................. 111 Chapter DWD 128 Ability to Work and Availability for Work ...................................................... 114 Chapter DWD 129 Benefit Claiming Procedures ......................................................................... 116 Chapter DWD 130 Wages for Benefit Purposes .......................................................................... 118 Chapter DWD 131 Pre-Employment Drug Testing, Substance Abuse Treatment

Program and Job Skills Assessment ............................................................ 119 Chapter DWD 132 Determining Eligibility for Benefits ............................................................... 122 Chapter DWD 133 Temporary Help Employers ........................................................................... 124 Chapter DWD 135 Waiver of Recovery of TRA and other TAA Overpayments ........................ 126 Chapter DWD 136 Wages Exempt from Levy .............................................................................. 127 Chapter DWD 140 Unemployment Insurance Appeals ............................................................... 129 Chapter DWD 142 State Directory of New Hires .......................................................................... 135 Chapter DWD 147 Seasonal Agricultural Employers .................................................................. 137 Chapter DWD 149 Disclosure of Unemployment Insurance Records ...................................... 147 Chapter DWD 150 Miscellaneous .................................................................................................. 151 Chapter LIRC 1 General ............................................................................................................. 152 Chapter LIRC 2 Unemployment Compensation ...................................................................... 154

WISCONSIN’S UI LAW TEXT, 2015-2016 Published April 27, 2018 ix

Plain Language Summary of Changes to Wisconsin Unemployment Insurance Law

(2017-2018)

Prepared by: DWD Unemployment Insurance Division Bureau of Legal Affairs

Governor Walker signed three bills into law during the 2017-2018 biennium related to

unemployment insurance: 2017 Wis. Act 59, the 2015-2017 budget; 2017 Wis. Act 147, related

to increased criminal penalties for unemployment insurance fraud; and 2017 Wis. Act 157, the

agreed-upon bill of the Unemployment Insurance Advisory Council with various law changes.

The permanent administrative rules regarding pre-employment drug testing and drug treatment

became effective in 2017.

Benefit Changes

Concealment of Holiday, Vacation, Termination, or Sick Pay

A claimant who conceals wages or holiday, vacation, termination, or sick pay on their

unemployment claims must repay the overpaid benefits, is assessed a penalty in the amount of

40% of the overpayment, and is ineligible for an amount of future benefits.

A claimant who conceals work on an unemployment benefit claim is totally ineligible for

benefits for that week. But, under prior law, a claimant who conceals holiday, vacation,

termination, or sick pay on a weekly claim may still be eligible for partial benefits for that week.

2017 Act 157 amends the law to provide that concealment of holiday pay, vacation pay, sick

pay, or termination pay results in total ineligibility for the week for which the claimant concealed

the pay.

Effective Date: The changes to Wis. Stat. § 108.05(3)(d) apply to determinations

issued on or after April 1, 2018.

https://docs.legis.wisconsin.gov/2017/related/acts/59



WISCONSIN’S UI LAW TEXT, 2015-2016 x Published April 27, 2018

Increased Criminal Penalties for Unemployment Insurance Fraud

Prior law provided that the criminal penalty for unemployment fraud is a $100 to $500

fine or up to 90 days in jail, or both, for each false statement. Alternatively, a person may be

charged with the crime of theft by fraud for committing unemployment benefit fraud, which

could be a felony, depending on the amount of benefits fraudulently obtained. 2017 Act 147

increases the criminal penalties for unemployment benefit fraud based on the amount of the

benefits that the person fraudulently obtains as follows:

If the value of UI benefits fraudulently obtained is:

Claimant is guilty of: Maximum criminal penalty:

$2,500 or less Class A Misdemeanor

Up to $10,000 fine or imprisonment up to 9 months, or both

More than $2,500, up to $5,000 Class I Felony Up to $10,000 fine or imprisonment up to 3.5 years, or both

More than $5,000, up to $10,000 Class H Felony Up to $10,000 fine or imprisonment up to 6 years, or both

More than $10,000 Class G Felony Up to $25,000 fine or imprisonment up to 10 years, or both

Effective Date: The changes to Wis. Stat. § 108.24(1)(a) to (c) apply to violations

committed on or after April 1, 2018.

Ineligibility for Failure to Provide Information

The department may request information from unemployment claimants to ensure that

they are eligible for benefits. Under prior law, a claimant is ineligible for benefits for the week

in which the claimant fails to answer the department’s eligibility questions, and any subsequent

weeks, until the claimant responds to the department’s request. A claimant who later answers

the department’s eligibility questions is retroactively eligible for benefits beginning with the

week in which they failed to answer the questions, if otherwise eligible.

WISCONSIN’S UI LAW TEXT, 2015-2016 Published April 27, 2018 xi

2017 Act 157 amends the law to provide that claimants who fail to answer eligibility

questions are ineligible beginning with the week involving the eligibility issue, rather than the

week in which the claimant fails to answer the department’s questions. This clarifies that, if the

department questions a claimant’s eligibility, the department will hold the claimant’s benefits

until the claimant responds.

Effective Date: The changes to Wis. Stat. §§ 108.04(1)(hm) and (hr) apply to

determinations issued on or after April 1, 2018.

Amendments to Drug Testing Statutes

2017 Act 157 contains various changes to the drug testing statutes, such as:

• Limiting employers’ civil liability under state law for submission of pre-employment

drug testing information to the Department.

o Effective Date: The changes to Wis. Stat. § 108.133(4)(c) apply to reports

submitted by employers on or after April 1, 2018.

• Amending the privacy statute to ensure that all information related to drug testing and

prescription medication is confidential. The prior statute specifies that drug treatment

information is confidential. Existing administrative code provisions also provide general

confidentiality protections.

o Effective Date: The changes to Wis. Stat. § 108.133(3)(e) are effective on April

1, 2018.

• Federal law provides that states may only test “applicants” for unemployment insurance

for controlled substances. “Applicant” is defined in federal law as “an individual who

files an initial claim for unemployment compensation under State law. Applicant

excludes an individual already found initially eligible and filing a continued claim.”

WISCONSIN’S UI LAW TEXT, 2015-2016 xii Published April 27, 2018

Wisconsin’s occupational drug testing statute is amended to refer to “applicants” instead

of “claimants” to clearly conform state law to the federal definition.

o Effective Date: The changes to Wis. Stat. § 108.133(2)(a)1. are effective when

the department promulgates the administrative rules regarding occupational drug

testing.

• Confirming that the Department shall pay the reasonable cost of drug testing applicants

under the occupational drug testing program.

o Effective Date: The changes to Wis. Stat. § 108.133(2)(a)1. are effective when

the department promulgates the administrative rules regarding occupational drug

testing.

• The Legislature appropriates $250,000 annually to the Department “to conduct testing for

controlled substances, for the provision of substance abuse treatment, and for related

expenses under s. 108.133.” 2017 Act 157 amends the appropriation statute to confirm

that the Department may use this funding to screen unemployment benefit applicants

order to determine whether there is a reasonable suspicion that an applicant has engaged

in the unlawful use of controlled substances. This bill also amends the appropriation

statute so that any unencumbered funds from this appropriation will be transferred to the

unemployment program integrity fund at the end of the biennium. Wis. Stat. §

20.445(1)(aL).

Pre-employment Drug Testing Permanent Rules

Wis. Stat. §§ 108.04(8)(b) and 108.133 require the department, by administrative rule, to

create a voluntary program for employers to report the results of a failed or refused pre-

employment drug test to the department. The permanent administrative rule in Wis. Admin.

WISCONSIN’S UI LAW TEXT, 2015-2016 Published April 27, 2018 xiii

Code ch. DWD 131 became effective May 1, 2017. A claimant’s failed or refused pre-

employment drug test is presumed to be a failure to accept suitable work. A claimant may

overcome the presumption by proving certain facts to the department. An individual who fails or

refuses a pre-employment drug test is ineligible for benefits until the individual earns wages after

the week in which the failure occurs equal to at least 6 times the individual’s weekly benefit rate

under s. 108.05 (1), Stats., in employment or other work covered by the unemployment insurance

law of any state or the federal government. A claimant who fails a pre-employment drug test

without evidence of a valid prescription for the drug may remain eligible for unemployment

insurance benefits if the claimant enrolls in and complies with a drug treatment program and

completes a job skills assessment.

Tax / Collections Changes

Fiscal Agent Joint and Several Liability

Individuals who receive long-term support services in their homes through government-

funded care programs are “domestic employers” under the unemployment insurance law. Fiscal

agents directly receive and disperse government program funds on behalf of these domestic

employers. The fiscal agent is responsible for reporting filing tax reports and paying

unemployment taxes on behalf of the domestic employer.

Under federal law, fiscal agents are jointly and severally liable for the unemployment tax

liability of the employer. 2017 Act 157 provides that Wisconsin may determine private agencies

(but not government agencies) that serve as fiscal agents to be jointly and severally liable for the

state unemployment tax of the employers they serve.

Effective Date: The creation of Wis. Stat. § 108.22(10) is effective on April 1, 2018.

WISCONSIN’S UI LAW TEXT, 2015-2016 xiv Published April 27, 2018

Personal Liability for Tax – Repeal of the Ownership Requirement

2017 Act 157 amends the tax personal liability statute to remove the 20% owner

requirement for a finding of personal liability.

Effective Date: The changes to Wis. Stat. § 108.22(9) apply to determinations issued

on or after April 1, 2018.

State Tax Refund Intercept for Tax Recovery

2017 Act 157 permits the department to intercept state income tax refunds, lottery

payments, state vendor payments, and unclaimed property of taxpayers (employers and

personally liable individuals) who owe debts to the department. The department previously only

intercepted such amounts for claimants who owe overpayments and penalties.

Effective Date: The changes to Wis. Stat. § 108.22(1t) are effective on April 1, 2018.

Levy Non-compliance Penalty

2017 Act 157 modifies an existing penalty for third parties who refuse to comply with a

department levy. The new penalty will be 50% of the amount of the debt owed and the penalty

funds will be deposited into the program integrity fund.

Effective Date: The changes to Wis. Stat. § 108.225(4)(b) are effective on April 1, 2018.

Secured Liens for Benefit Overpayments

2017 Act 157 creates an unrecorded lien against any person who owes the department a

debt (under prior law, this provision only applied to employers). This amendment will ensure

that the department has a right to collect a debt without a warrant when property is liquidated and

will improve the department’s position with respect to the priority of creditors.

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Effective Date: The changes to Wis. Stat. § 108.22(1m) apply to amounts that are owed

on or after April 1, 2018.

Warrant Notice Changes

2017 Act 157 codifies existing department practice by requiring the department to give

15 days’ notice to a debtor before issuing a warrant.

Effective Date: Wis. Stat. § 108.22(2)(c) is effective on April 1, 2018.

Administrative Changes

Several minor and technical changes to unemployment statutes in 2017 Act 157,

effective April 1, 2018, are:

• Congress repealed the federal Workforce Investment Act of 1998 (“WIA”) and replaced

it with the federal Workforce Innovation and Opportunity Act (“WIOA”). The references

in Wisconsin unemployment law are updated from WIA to WIOA.

• Adding a reference to “Indian tribe” to correct a drafting error from a prior bill. Wis.

Stat. § 108.04(17)(e).

• Correcting a cross-reference from the previous UIAC agreed bill, 2015 Act 334, related

to suitable work. Wis. Stat. § 108.04(7)(e).

• Clarifying the steps that appeal tribunals (ALJs) should take when parties fail to appear at

administrative hearings. Wis. Stat. §§ 108.09(4)(d)2. and 108.09(4)(e)2.

• Revising various unemployment statutes to provide for optional electronic delivery of

certain department determinations and notices.

• Previously, the department paid all unemployment benefits by paper checks. Currently,

the department pays about 80% of benefits by direct deposit, about 20% by deposit to

WISCONSIN’S UI LAW TEXT, 2015-2016 xvi Published April 27, 2018

debit cards and less than 1% by paper check. The statutes are updated to replace

references to checks with issuance of payment. Statutes amended: Wis. Stat. §§

108.16(2)(e) and 108.16(2)(em).

• Creating Wis. Stat. § 108.16(6)(p) to confirm that under federal law, federal FUTA credit

reduction payments will be deposited into the Wisconsin unemployment insurance

balancing account. The department does not currently receive these federal funds, but

will deposit them into the balancing account if the funds are paid to Wisconsin in the

future.

• Various changes to the work share statutes to confirm the department’s interpretation of

current law:

o Vacation, holiday, termination, and sick pay will be treated as hours for the

purposes of calculating an employee’s work share benefit. This is similar to

current law for regular benefits. Statute amended: Wis. Stat. § 108.062(6)(a).

o The department shall disregard discrepancies of less than 15 minutes of work

reported, which is like the disregard of $2 of wages earned in a week for regular

benefits. Statute amended: Wis. Stat. § 108.062(6)(a).

o The department shall treat missed work available for work share employees and

claimants applying for regular benefits similarly, so that work share employees

are not paid greater benefits when missing work with a work share employer.

This is similar to current law for regular benefits. Statute amended: Wis. Stat. §

108.062(10).

• Amending the appropriation language for the unemployment interest payment fund

(SAFI) and the unemployment program integrity fund to convert these funds from

“segregated-sum sufficient” to “segregated-continuing.” The purpose of these changes is

WISCONSIN’S UI LAW TEXT, 2015-2016 Published April 27, 2018 xvii

to make the accounting for these funds more efficient. Act 157 also adds 5.0 positions -

these are existing positions, to be compensated from the program integrity fund. These

staff will perform program integrity activities, investigate concealment, and investigate

worker misclassification. Wis. Stat. §§ 20.445(1)(u) and 20.445(1)(v).

Public Benefits and Chronic Absenteeism Study

2017 Act 59 § 9152(1) directs the departments of children and families, public

instruction, health services, and workforce development to collaborate to prepare a report on the

population overlap of families that receive public benefits and children who are absent from

school for 10 percent or more of the school year. The report is due December 30, 2018 to the

Governor and Legislature.

UNEMPLOYMENT INSURANCE 108.021 Updated 15−16 Wis. Stats.

Updated 2015−16 Wis. Stats. Published and certified under s. 35.18. April 27, 2018.

2015−16 Wisconsin Statutes updated through 2017 Wis. Act 367, except Acts 364−366, and all Supreme Court and ControlledSubstances Board Orders effective on or before April 27, 2018. Published and certified under s. 35.18. Changes effective afterApril 27, 2018 are designated by NOTES. (Published 4−27−18)

CHAPTER 108

UNEMPLOYMENT INSURANCE AND RESERVES

108.01 Public policy declaration.108.015 Construction.108.02 Definitions.108.025 Coverage of certain corporate officers and limited liability company mem-

bers.108.03 Payment of benefits.108.04 Eligibility for benefits.108.05 Amount of benefits.108.06 Benefit entitlement.108.062 Work−share programs; benefit payments.108.065 Determination of employer.108.066 Seasonal employers and seasons.108.067 Professional employer organizations and leasing agreements.108.068 Treatment of limited liability companies and members.108.07 Liability of employers.108.08 Notification.108.09 Settlement of benefit claims.108.095 False statements or representations to obtain benefits payable to other per-

sons.108.10 Settlement of issues other than benefit claims.108.101 Effect of finding, determination, decision or judgment.108.105 Suspension of agents.108.11 Agreement to contribute by employees void.108.12 Waiver of benefit void.108.13 Deductions from benefit payments.108.133 Testing for controlled substances.108.135 Income tax withholding.108.14 Administration.

108.141 Extended benefits.108.142 Wisconsin supplemental benefits.108.145 Disaster unemployment assistance.108.15 Benefits for public employees.108.151 Financing benefits for employees of nonprofit organizations.108.152 Financing benefits for employees of Indian tribes.108.155 Liability of reimbursable employers for identity theft.108.16 Unemployment reserve fund.108.161 Federal administrative financing account.108.162 Employment security buildings and equipment.108.17 Payment of contributions.108.18 Contributions to the fund.108.19 Contributions to the administrative account and unemployment interest

payment and program integrity funds.108.20 Administrative account.108.205 Quarterly wage reports.108.21 Record and audit of payrolls.108.22 Timely reports, notices and payments.108.221 Misclassification; administrative assessments.108.223 Financial record matching program.108.225 Levy for delinquent contributions or benefit overpayments.108.227 License denial, nonrenewal, discontinuation, suspension and revocation

based on delinquent unemployment insurance contributions.108.23 Preference of required payments.108.24 Penalties.108.245 Recovery of erroneous payments from fund.108.26 Saving clause.

Cross−reference: See definitions in s. 103.001.Cross−reference: See also ch. DWD 100 to ch. DWD 150, Wis. adm. code.

108.01 Public policy declaration. Without intending thatthis section shall supersede, alter or modify the specific provisionshereinafter contained in this chapter, the public policy of this stateis declared as follows:

(1) Unemployment in Wisconsin is recognized as an urgentpublic problem, gravely affecting the health, morals and welfareof the people of this state. The burdens resulting from irregularemployment and reduced annual earnings fall directly on theunemployed worker and his or her family. The decreased andirregular purchasing power of wage earners in turn vitally affectsthe livelihood of farmers, merchants and manufacturers, results ina decreased demand for their products, and thus tends partially toparalyze the economic life of the entire state. In good times andin bad times unemployment is a heavy social cost, directly affect-ing many thousands of wage earners. Each employing unit in Wis-consin should pay at least a part of this social cost, connected withits own irregular operations, by financing benefits for its ownunemployed workers. Each employer’s contribution rate shouldvary in accordance with its own unemployment costs, as shownby experience under this chapter. Whether or not a given employ-ing unit can provide steadier work and wages for its own employ-ees, it can reasonably be required to build up a limited reserve forunemployment, out of which benefits shall be paid to its eligibleunemployed workers, as a matter of right, based on their respec-tive wages and lengths of service.

(2) The economic burdens resulting from unemploymentshould not only be shared more fairly, but should also bedecreased and prevented as far as possible. A sound system ofunemployment reserves, contributions and benefits should induceand reward steady operations by each employer, since theemployer is in a better position than any other agency to share inand to reduce the social costs of its own irregular employment.Employers and employees throughout the state should cooperate,in advisory committees under government supervision, to pro-mote and encourage the steadiest possible employment. A moreadequate system of free public employment offices should be pro-

vided, at the expense of employers, to place workers more effi-ciently and to shorten the periods between jobs. Education andretraining of workers during their unemployment should beencouraged. Governmental construction providing emergencyrelief through work and wages should be stimulated.

(3) A gradual and constructive solution of the unemploymentproblem along these lines has become an imperative public need.

History: 1989 a. 77; 1997 a. 39.Wisconsin courts should not look to other jurisdictions, federal or state, in inter-

preting this chapter. National Labor Relations Board law does not constitute persua-sive authority within Wisconsin unemployment law. Bernhardt v. LIRC, 207 Wis. 2d292, 558 N.W.2d 874 (Ct. App. 1996), 95−3549.

Effects of unemployment compensation proceedings on related labor litigation.Mazurak, 64 MLR 133 (1980).

108.015 Construction. Unless the department otherwiseprovides by rule, s. 108.02 (26) shall be interpreted consistentlywith 26 USC 3306 (b).

History: 1991 a. 89.Cross−reference: See also ch. DWD 101, Wis. adm. code.

108.02 Definitions. As used in this chapter:

(1) ADMINISTRATIVE ACCOUNT. “Administrative account”means the account established in s. 108.20.

(2) AGRICULTURAL LABOR. “Agricultural labor” means serviceperformed:

(a) On a farm, in the employ of any person, in connection withcultivating the soil, or in connection with raising or harvesting anyagricultural or horticultural commodity, including the raising,shearing, feeding, caring for, training and management of live-stock, bees, poultry, and fur−bearing animals and wildlife.

(b) In the employ of the owner or tenant or other operator ofa farm, in connection with the operation, management, conserva-tion, improvement, or maintenance of such farm and its tools andequipment, or in salvaging timber or clearing land of brush andother debris left by a hurricane, if the major part of such serviceis performed on a farm.

(c) In connection with the production or harvesting of any com-modity defined as an agricultural commodity in s. 15 (g) of the fed-eral agricultural marketing act, as amended (46 Stat. 1550, s. 3; 12

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Updated 15−16 Wis. Stats. 2 108.02 UNEMPLOYMENT INSURANCE



USC 1141j) or in connection with the ginning of cotton, or in con-nection with the operation or maintenance of ditches, canals, reser-voirs, or waterways, not owned or operated for profit, used exclu-sively for supplying and storing water for farming purposes.

(d) In the employ of the operator of a farm in handling, plant-ing, drying, packing, packaging, processing, freezing, grading,storing, or delivering to storage or to market or to a carrier fortransportation to market, in its unmanufactured state, any agricul-tural or horticultural commodity; but only if such operator pro-duced more than one−half of the commodity with respect to whichsuch service is performed.

(dm) In the employ of a group of operators of farms, or a coop-erative organization or unincorporated cooperative association ofwhich operators of farms are members, in the performance of ser-vice described in par. (d), but only if such operators producedmore than one−half of the commodity with respect to which suchservice is performed.

(dn) The provisions of pars. (d) and (dm) shall not be deemedto be applicable with respect to service performed in connectionwith commercial canning or commercial freezing or in connectionwith any agricultural or horticultural commodity after its deliveryto a terminal market for distribution for consumption.

(e) As used in this subsection, the term “farm” includes stock,dairy, poultry, fruit, fur−bearing animal, and truck farms, planta-tions, ranches, nurseries, ranges, greenhouses or other similarstructures used primarily for the raising of agricultural or horticul-tural commodities, and orchards.

(3) ALCOHOL BEVERAGES. “Alcohol beverages” has the mean-ing given in s. 125.02 (1).

(4) BASE PERIOD. “Base period” means the period that is usedto compute an employee’s benefit rights under s. 108.06 consist-ing of:

(a) The first 4 of the 5 most recently completed quarters pre-ceding the employee’s benefit year; or

(b) If an employee does not qualify to receive any benefitsusing the period described in par. (a), the period consisting of the4 most recently completed quarters preceding the employee’sbenefit year.

(4m) BASE PERIOD WAGES. “Base period wages” means all ofthe following:

(a) All earnings for wage−earning service that are paid to anemployee during his or her base period as a result of employmentfor an employer except any payment made to or on behalf of anemployee or his or her beneficiary under a cafeteria plan withinthe meaning of 26 USC 125, if the payment would not be treatedas wages without regard to that plan and if 26 USC 125 would nottreat the payment as constructively received.

(b) All sick pay that is paid directly by an employer to anemployee at the employee’s usual rate of pay during his or her baseperiod as a result of employment for an employer.

(c) All holiday, vacation, and termination pay that is paid to anemployee during his or her base period as a result of employmentfor an employer.

(d) For an employee who, as a result of employment for anemployer, receives temporary total disability or temporary partialdisability payments under ch. 102 or under any federal law whichprovides for payments on account of a work−related injury or ill-ness analogous to those provided under ch. 102, all payments thatthe employee would have been paid during his or her base periodas a result of employment for an employer, but not exceeding theamount that, when combined with other wages, the employeewould have earned but for the injury or illness.

(e) Back pay that an employee would have been paid duringhis or her base period as a result of employment for an employer,if the payment of the back pay is made no later than the end of the104−week period beginning with the earliest week to which theback pay applies.

(f) All wages that an employer was legally obligated to pay inan employee’s base period but failed to pay, or was prohibitedfrom paying as a result of an insolvency proceeding under ch. 128or as a result of a bankruptcy proceeding under 11 USC 101 et seq.

(5) BENEFIT YEAR. “Benefit year” means the 52−week periodbeginning with a valid new claim week for which an employee’sbenefit rights are computed under s. 108.06, except that the “ben-efit year” of an employee who files consecutive claims shall beextended to 53 weeks whenever necessary to avoid utilizing thesame quarter as a part of the base period for 2 successive benefityears.

(6) BENEFITS. “Benefits” means the money allowance payableto an employee as compensation for the employee’s wage lossesdue to unemployment as provided in this chapter.

(6m) CHILD. “Child” means a natural child, adopted child, orstepchild.

(7) COMMISSION. “Commission” means the labor and industryreview commission.

(8) COMPUTATION DATE. “Computation date” means that dateas of the close of which the department computes reserve percent-ages and determines contribution rates for the next calendar year.The computation date shall be June 30, starting in 1963.

(9) CONTROLLED SUBSTANCE. “Controlled substance” has themeaning given in s. 961.01 (4).

(9m) CONTROLLED SUBSTANCE ANALOG. “Controlled sub-stance analog” has the meaning given in s. 961.01 (4m).

(10) DEPARTMENT. “Department” means the department ofworkforce development.

(10e) DEPARTMENTAL ERROR. (am) “Departmental error”means an error made by the department in computing or payingbenefits which results exclusively from:

1. A mathematical mistake, miscalculation, misapplication ormisinterpretation of the law or mistake of evidentiary fact,whether by commission or omission; or

2. Misinformation provided to a claimant by the department,on which the claimant relied.

(bm) “Departmental error” does not include an error made bythe department in computing, paying, or crediting benefits to anyindividual, whether or not a claimant, or in crediting contributionsor reimbursements to one or more employers that results from anyof the following:

1. A computer malfunction or programming error.

2. An error in transmitting data to or from a financial institu-tion.

3. A typographical or keying error.

4. A bookkeeping or other payment processing error.

5. An action by the department resulting from a false state-ment or representation by an individual, including a statement orrepresentation relating to the individual’s identity.

6. An action by the department resulting from an unautho-rized manipulation of an electronic system from within or outsidethe department.

(10m) EDUCATIONAL SERVICE AGENCY. “Educational serviceagency” means a governmental entity or Indian tribal unit whichis established and operated exclusively for the purpose of provid-ing services to one or more educational institutions.

(11) ELIGIBILITY. An employee shall be deemed “eligible” forbenefits for any given week of the employee’s unemploymentunless the employee is disqualified by a specific provision of thischapter from receiving benefits for such week of unemployment,and shall be deemed “ineligible” for any week to which such a dis-qualification applies.

(12) EMPLOYEE. (a) “Employee” means any individual whois or has been performing services for pay for an employing unit,whether or not the individual is paid directly by the employingunit, except as provided in par. (bm), (c), (d), (dm) or (dn).

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(bm) Paragraph (a) does not apply to an individual performingservices for an employing unit other than a government unit ornonprofit organization in a capacity other than as a logger ortrucker, if the employing unit satisfies the department that the indi-vidual meets the conditions specified in subds. 1. and 2., by con-tract and in fact:

1. The services of the individual are performed free from con-trol or direction by the employing unit over the performance of hisor her services. In determining whether services of an individualare performed free from control or direction, the department mayconsider the following nonexclusive factors:

a. Whether the individual is required to comply with instruc-tions concerning how to perform the services.

b. Whether the individual receives training from the employ-ing unit with respect to the services performed.

c. Whether the individual is required to personally performthe services.

d. Whether the services of the individual are required to beperformed at times or in a particular order or sequence establishedby the employing unit.

e. Whether the individual is required to make oral or writtenreports to the employing unit on a regular basis.

2. The individual meets 6 or more of the following conditions:

a. The individual advertises or otherwise affirmatively holdshimself or herself out as being in business.

b. The individual maintains his or her own office or performsmost of the services in a facility or location chosen by the individ-ual and uses his or her own equipment or materials in performingthe services.

c. The individual operates under multiple contracts with oneor more employing units to perform specific services.

d. The individual incurs the main expenses related to the ser-vices that he or she performs under contract.

e. The individual is obligated to redo unsatisfactory work forno additional compensation or is subject to a monetary penalty forunsatisfactory work.

f. The services performed by the individual do not directlyrelate to the employing unit retaining the services.

g. The individual may realize a profit or suffer a loss undercontracts to perform such services.

h. The individual has recurring business liabilities or obliga-tions.

i. The individual is not economically dependent upon a partic-ular employing unit with respect to the services being performed.

(c) Paragraph (a) does not apply to an individual performingservices for a government unit or nonprofit organization, or forany other employing unit in a capacity as a logger or trucker if theemploying unit satisfies the department:

1. That such individual has been and will continue to be freefrom the employing unit’s control or direction over the perfor-mance of his or her services both under his or her contract and infact; and

2. That such services have been performed in an indepen-dently established trade, business or profession in which the indi-vidual is customarily engaged.

(d) Paragraph (a) does not apply to a contractor who, in fulfill-ment of a contract with an employing unit, employs any individualin employment for which the contractor is subject to the contribu-tion or reimbursement provisions of this chapter.

(dm) Paragraph (a) does not apply to an individual who ownsa business that operates as a sole proprietorship with respect to ser-vices the individual performs for that business.

(dn) Paragraph (a) does not apply to a partner in a business thatoperates as a partnership with respect to services the partner per-forms for that business.

(e) This subsection shall be used in determining an employingunit’s liability under the contribution provisions of this chapter,

and shall likewise be used in determining the status of claimantsunder the benefit provisions of this chapter.

(f) The department may promulgate rules to ensure the consis-tent application of this subsection.

Cross−reference: See also chs. DWD 105 and 107, Wis. adm. code.

(13) EMPLOYER. (a) “Employer” means every governmentunit and Indian tribe, and any person, association, corporation,whether domestic or foreign, or legal representative, debtor inpossession or trustee in bankruptcy or receiver or trustee of a per-son, partnership, association, or corporation, or guardian of theestate of a person, or legal representative of a deceased person, anypartnership or partnerships consisting of the same partners, exceptas provided in par. (L), any limited liability company, and any fra-ternal benefit society as defined in s. 614.01 (1) (a), which is sub-ject to this chapter under the statutes of 1975, or which has hademployment in this state and becomes subject to this chapterunder this subsection and, notwithstanding any other provisionsof this section, any service insurance corporation organized oroperating under ch. 613, except as provided in s. 108.152 (6) (a)3.

(b) Any employing unit which is a nonprofit organization shallbecome an employer as of the beginning of any calendar year ifit employed as many as 4 individuals in employment for some por-tion of a day on at least 20 days, each day being in a different calen-dar week, whether or not such weeks were consecutive, in eitherthat year or the preceding calendar year.

(c) 1. Any employing unit which employs an individual inagricultural labor shall become an employer as of the beginningof any calendar year if the employing unit paid or incurred a liabil-ity to pay cash wages for agricultural labor which totaled $20,000or more during any quarter in either that year or the preceding cal-endar year, or if the employing unit employed as many as 10 indi-viduals in some agricultural labor for some portion of a day on atleast 20 days, each day being in a different calendar week, whetheror not such weeks were consecutive, in either that year or the pre-ceding calendar year.

2. For the purpose of this paragraph any individual who is amember of a crew furnished by a crew leader to perform servicein agricultural labor for any other person shall be an employee ofsuch crew leader if:

a. Such crew leader holds a valid certificate of registrationunder the federal farm labor contractor registration act of 1963; orsubstantially all the members of such crew operate or maintaintractors, mechanized harvesting or cropdusting equipment, or anyother mechanized equipment which is provided by such crewleader; and

b. If such crew leader is not an employee of such other personunder sub. (12).

3. For the purposes of this paragraph, if any individual whois furnished by a crew leader to perform service in agriculturallabor is not an employee of the crew leader under subd. 2., suchother person, and not the crew leader, is the employer of that indi-vidual and the other person shall be considered to have paid orincurred liability to pay cash remuneration to the individual in anamount equal to the amount of cash remuneration paid or payableto the individual by the crew leader, either on behalf of the crewleader or such other person, for the service in agricultural laborperformed for such other person.

4. For the purpose of this paragraph, “crew leader” means anindividual who furnishes individuals to perform service in agri-cultural labor for any other person, pays on behalf of himself orherself or on behalf of such other person the individuals so fur-nished to perform such labor, and has not entered into a writtenagreement with such other person under which he or she is desig-nated as an employee of such other person.

(d) Any employing unit of an individual or individuals indomestic service shall become an employer as of the beginning ofany calendar year if the employer paid or incurred liability to pay


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cash wages of $1,000 or more during any quarter in either that yearor the preceding calendar year for such domestic service.

(e) Any other employing unit, except a government unit, shallbecome an employer as of the beginning of any calendar year ifthe employing unit:

1. Paid or incurred liability to pay wages for employmentwhich totaled $1,500 or more during any quarter in either that yearor the preceding calendar year; or

2. Employed at least one individual in some employment ineach of 20 or more calendar weeks in either that year or the preced-ing calendar year, whether or not the same individual was inemployment in each such week and whether or not such weekswere consecutive; except that

3. Wages and employment for agricultural labor which meetsthe conditions of par. (c) shall be counted under this paragraph, butwages and employment for domestic service shall not be socounted except as par. (i) applies.

(f) Any employing unit which is subject to the federal unem-ployment tax act for any calendar year, or which, as a conditionfor approval of this chapter for full tax credit against the taximposed by the federal unemployment tax act, is required, pur-suant to such act, the social security act, or any other federal law,to be an employer, shall become an employer as of the beginningof such calendar year.

(g) Any employing unit which succeeds to the business of anyemployer shall become an employer as provided in s. 108.16 (8).

(h) Any employing unit which files with the department a writ-ten election to become an “employer” for not less than 2 calendaryears may become an “employer” if the department approves theelection in writing, as of the date and under the conditions statedin the approved election.

1. The department may refuse to approve any such electionin the interest of the proper administration of this chapter. Thedepartment shall not approve any such election by a nonprofitorganization unless the employing unit also elects reimbursementfinancing in accordance with s. 108.151 (2), and shall terminatesuch election under this chapter if the election of reimbursementfinancing is terminated under s. 108.151 (3). The department mayat any time by written notice to the employer terminate an electionin the interest of the proper administration of this chapter.

2. Notwithstanding par. (i), an electing employer may termi-nate the election no earlier than 2 calendar years after the electionand thereby cease to be an employer at the close of any weekwhich ends after the month in which the employer files a writtennotice to that effect with the department if the employer is not thensubject to this chapter under pars. (b) to (g).

(i) An employer shall cease to be subject to this chapter onlyupon department action terminating coverage of such employer.The department may terminate an employer’s coverage, on itsown motion or on application by the employer, by electronicallydelivering to the employer, or mailing to the employer’s last−known address, a notice of termination. An employer’s coveragemay be terminated whenever the employer ceased to exist, trans-ferred its entire business, or would not otherwise be subject underany one or more of pars. (b) to (g). If any employer of agriculturallabor or domestic service work becomes subject to this chapterunder par. (c) or (d), with respect to such employment, and theemployer is otherwise subject to this chapter with respect to otheremployment, the employer shall continue to be covered withrespect to agricultural labor or domestic service, or both, while theemployer is otherwise subject to this chapter, without regard to theemployment or wage requirements under par. (c) or (d). If a termi-nation of coverage is based on an employer’s application, it shallbe effective as of the close of the quarter in which the applicationwas filed. Otherwise, it shall be effective as of the date specifiedin the notice of termination.

Cross−reference: See also s. DWD 110.09, Wis. adm. code.

(j) “Employer” includes a person who pays wages to an indi-vidual on account of sickness or accident disability if the person

is classified as an “employer” under rules promulgated by thedepartment. If the person is so classified, no other person is an“employer” by reason of making such payments.


(k) “Employer” does not include a county department, anaging unit, or, under s. 46.2785, a private agency that serves as afiscal agent or contracts with a fiscal intermediary to serve as a fis-cal agent under s. 46.27 (5) (i), 46.272 (7) (e), or 47.035 as to anyindividual performing services for a person receiving long−termsupport services under s. 46.27 (5) (b), 46.272 (7) (b), 46.275,46.277, 46.278, 46.2785, 46.286, 46.495, 51.42, or 51.437 or per-sonal assistance services under s. 47.02 (6) (c).

(L) “Employer” means all partnerships consisting of the samepartners except that “employer” means each partnership consist-ing of the same partners if:

1. Each partnership maintains separate accounting records;

2. Each partnership otherwise qualifies as an “employer”under this subsection;

3. Each partnership files a written request with the departmentto be treated as an “employer”; and

4. The department approves the requests.

(14) EMPLOYER’S ACCOUNT. “Employer’s account” means aseparate account in the fund, reflecting the employer’s experiencewith respect to contribution credits and benefit charges under thischapter.

(14m) EMPLOYING UNIT. “Employing unit” means any personwho employs one or more individuals.

(15) EMPLOYMENT. (a) “Employment”, subject to the otherprovisions of this subsection means any service, including servicein interstate commerce, performed by an individual for pay.

(b) The term “employment” shall include an individual’s entireservice performed within, or partly within and partly outside, Wis-consin, if such service is “localized” in Wisconsin; and shall alsoinclude such service, if it is not “localized” in any state but is per-formed partly within Wisconsin, and if:

1. The base of operations, or, if there is no base of operations,then the place from which such service is directed or controlled,is in Wisconsin; or

2. The base of operations or place from which such serviceis directed or controlled is not in any state in which some part ofsuch service is performed, but the individual’s residence is in Wis-consin.

(c) An individual’s entire service for an employer, whetherperformed partly within or entirely outside Wisconsin, shall bedeemed “employment” subject to this chapter, provided both thefollowing conditions exist:

1. Such service is deemed “employment” covered by thischapter pursuant to a reciprocal arrangement between the depart-ment and each agency administering the unemployment insurancelaw of a jurisdiction in which part of such service is performed; orno contributions are required with respect to any of such serviceunder any other unemployment insurance law; and

2. The employer so elects with the department’s approval andwith written notice to the individual.

(d) An individual’s entire service shall be deemed “localized”within a state, if such service is performed entirely within suchstate, or if such service is performed partly within and partly out-side such state but the service performed outside such state is inci-dental to the individual’s service within such state (for example,is temporary or transitory in nature or consists of isolated transac-tions).

(dm) “Employment” includes an individual’s service, wher-ever performed within the United States or Canada, if:

1. Such service is not covered under the unemployment insur-ance law of any other state or Canada; and

2. The place from which the service is directed or controlledis in Wisconsin.


https://docs.legis.wisconsin.gov/document/statutes/108.02(13)(i)





https://docs.legis.wisconsin.gov/document/statutes/108.02(13)(b)

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https://docs.legis.wisconsin.gov/document/administrativecode/DWD%20110.09




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(dn) “Employment” includes the service of an individual whois a citizen of the United States, performed outside the UnitedStates, except in Canada, in the employ of an American employer,other than service which is deemed “employment” under par. (b),(c) or (d) or the parallel provisions of another state’s law, if:

1. The employer’s principal place of business in the UnitedStates is located in Wisconsin; or

2. The employer has no place of business in the UnitedStates, but:

a. The employer is an individual who is a resident of Wiscon-sin; or

b. The employer is a corporation or a limited liability com-pany which is organized under the laws of Wisconsin; or

c. The employer is a partnership or a trust and the number ofthe partners or trustees who are residents of Wisconsin is greaterthan the number who are residents of any one other state; or

3. None of the criteria of subds. 1. and 2. is met but theemployer has elected coverage in Wisconsin or, the employer hav-ing failed to elect coverage in any state, the individual has filed aclaim for benefits, based on such service, under this chapter.

(do) 1. An “American employer”, for purposes of par. (dn),means a person who is:

a. An individual who is a resident of the United States; or

b. A partnership if two−thirds or more of the partners are resi-dents of the United States; or

c. A trust, if all the trustees are residents of the United States;or

d. A corporation or limited liability company organized underthe laws of the United States or of any state.

2. For the purposes of pars. (dm) to (do), the term “UnitedStates” includes the states, the District of Columbia, common-wealth of Puerto Rico, and the Virgin Islands.

(e) In determining whether an individual’s entire services shallbe considered “employment” subject to this chapter, under pars.(b), (c), (d), (dm) and (dn), the department may determine andredetermine the individual’s status hereunder for such reasonableperiods as it considers advisable, and may refund, as paid by mis-take, any contributions that have been paid hereunder with respectto services duly covered under any other unemployment insur-ance law.

(f) “Employment” as applied to work for a government unit orIndian tribe, except as such unit or tribe duly elects otherwise withthe department’s approval, does not include service:

1. As an official elected by vote of the public;

2. As an official appointed to fill part or all of the unexpiredterm of a vacant position normally otherwise filled by vote of thepublic;

3. As a member of a legislative body or the judiciary of a stateor political subdivision, or as a member of an elective legislativebody or the judiciary of an Indian tribe;

4. As a member of the Wisconsin national guard in a militarycapacity;

5. As an employee serving solely on a temporary basis in caseof fire, storm, snow, earthquake, flood or similar emergency; or

6. In a position which, under or pursuant to the laws of thisstate, or of an Indian tribe, is designated as a major nontenuredpolicymaking or advisory position, or is designated as a policy-making or advisory position the performance of the duties ofwhich does not ordinarily require more than 8 hours per week.

(g) “Employment” as applied to work for a government unit,an Indian tribe, or a nonprofit organization, except as such unit,tribe, or organization duly elects otherwise with the department’sapproval, does not include service:

1. By an individual receiving work relief or work training aspart of an unemployment work−relief or work−training programassisted or financed in whole or in part by any federal agency orby an agency of a state or political subdivision thereof or by an

Indian tribe, unless otherwise required as a condition for partici-pation by the unit or organization in such program;

2. In a facility conducted for the purpose of carrying out a pro-gram of rehabilitation for individuals whose earning capacity isimpaired by age or physical or mental deficiency or injury, or pro-viding remunerative work for individuals who because of theirimpaired physical or mental capacity cannot be readily absorbedin the competitive labor market, by an individual receiving suchrehabilitation or remunerative work; or

3. By an inmate of a custodial or penal institution.

(gm) “Employment,” as applied to work for an Indian tribe,does not include service performed after the department terminatesapplication of this chapter to the tribe under s. 108.152 (6) (a) 3.

(h) “Employment” as applied to work for a nonprofit organiza-tion, except as such organization duly elects otherwise with thedepartment’s approval, does not include service:

1. In the employ of a church or convention or association ofchurches;

2. In the employ of an organization operated primarily forreligious purposes and operated, supervised, controlled, or princi-pally supported by a church or convention or association ofchurches; or

3. By a duly ordained, commissioned or licensed minister ofa church in the exercise of his or her ministry or by a member ofa religious order in the exercise of duties required by such order.

(i) “Employment” as applied to work for an educational insti-tution, except as such institution duly elects otherwise with thedepartment’s approval, does not include service:

1. By a student who is enrolled and is regularly attendingclasses at such institution; or

2. By the spouse of such a student, if given written notice atthe start of such service, that the work is under a program to pro-vide financial assistance to the student and that the work will notbe covered by any program of unemployment insurance.

(j) “Employment” as applied to work for a given employer,except as such employer duly elects otherwise with the depart-ment’s approval, does not include service:

1. By an individual who is enrolled at a nonprofit or publiceducational institution which normally maintains a regular facultyand curriculum and normally has a regularly organized body ofstudents in attendance at the place where its educational activitiesare carried on as a student in a full−time program, taken for creditat such institution, which combines academic instruction withwork experience, if such service is an integral part of such pro-gram and such institution has so certified to the employer, exceptas to a program established by or on behalf of an employer orgroup of employers;

2. As a student nurse in the employ of a hospital or a nurses’training school by an individual who is enrolled and is regularlyattending classes in a nurses’ training school;

3. As an intern in the employ of a hospital by an individualwho has completed a 4−year course in a medical school;

4. In the employ of a hospital by a patient of such hospital;

5. In any quarter in the employ of any organization exemptfrom federal income tax under section 501 (a) of the internal reve-nue code, other than an organization described in section 401 (a)or 501 (c) (3) of such code, or under section 521 of the internal rev-enue code, if the remuneration for such service is less than $50;

6. By a nonresident alien for the period that he or she is tem-porarily present in the United States as a nonimmigrant under 8USC 1101 (a) (15) (F), (J), (M), or (Q), if the service is performedto carry out the purpose for which the alien is admitted to theUnited States, as provided in 8 USC 1101 (a) (15) (F), (J), (M), or(Q), or by the spouse or minor child of such an alien if the spouseor child was also admitted to the United States under 8 USC 1101(a) (15) (F), (J), (M), or (Q) for the same purpose; or

7. By an individual who is a participant in the AmeriCorpsprogram in a program that is funded under 42 USC 12581 (a) or




https://docs.legis.wisconsin.gov/document/statutes/108.02(15)(dn)1.

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(d) (1) or (2), except service performed pursuant to a professionalcorps program as described in 42 USC 12572 (a) (8) or serviceperformed pursuant to an innovative education award only pro-gram under 42 USC 12653 (b).

(k) “Employment” as applied to work for a given employerother than a government unit or nonprofit organization, except asthe employer elects otherwise with the department’s approval,does not include service:

1. In agricultural labor unless performed for an employer sub-ject to this chapter under sub. (13) (c) or (i);

2. As a domestic in the employ of an individual in the individ-ual’s private home, or as a domestic in the employ of a local col-lege club or of a local chapter of a college fraternity or sorority,unless performed for an individual, club, or chapter that is anemployer subject to this chapter under sub. (13) (d) or (i);

3. As a caddy on a golf course;

4. As an individual selling or distributing newspapers or mag-azines on the street or from house to house;

5. With respect to which unemployment insurance is payableunder the federal railroad unemployment insurance act (52 Stat.1094);

6. By an individual for a person as an insurance agent or aninsurance solicitor, if all of the service performed as an insuranceagent or solicitor by the individual for the person is performed forremuneration solely by way of commissions;

7. By an individual to whom all of the following apply:

a. The individual is a real estate licensee, as defined in s.452.01 (5).

b. Seventy−five percent or more of the remuneration, whetheror not paid in cash, for the services performed by the individualas a real estate licensee is directly related to sales or other output,including the performance of services, rather than to the numberof hours worked.

c. The services performed by the individual are performedpursuant to a written contract between the individual and the per-son for whom the services are performed and the contract providesthat the individual will not be treated as an employee with respectto the services for federal tax purposes;

8. As an unpaid officer of a corporation or association or asan unpaid manager of a limited liability company;

9. Covered by any other unemployment insurance law pur-suant to a reciprocal arrangement made by the department unders. 108.14 (8m);

10. For an employer who would otherwise be subject to thischapter solely because of sub. (13) (f), if and while the employer,with written notice to and approval by the department, coversunder the unemployment insurance law of another jurisdiction allservices for such employer that would otherwise be covered underthis chapter;

11. By an individual in the employ of the individual’s son,daughter or spouse, and by an individual under the age of 18 forhis or her parent;

15. By an individual as a court reporter if the individualreceives wages on a per diem basis;

16. By an individual who is engaged, in a home or otherwisethan in a permanent retail establishment, in the service of sellingor soliciting the sale of consumer products for use, sale, or resaleby the buyer, if substantially all of the remuneration therefor isdirectly related to the sales or other output related to sales ratherthan to hours worked;

17. In any type of maritime service specifically excludedfrom coverage under the federal unemployment tax act;

18. By an individual who leases a motor vehicle used for taxi-cab purposes or other taxi equipment attached to and becoming apart of the vehicle under a bona fide lease agreement, if:

a. The individual retains the income earned through the useof the leased motor vehicle or equipment during the lease term;

b. The individual receives no direct compensation from thelessor during the lease term; and

c. The amount of the lease payment is not contingent upon theincome generated through the use of the motor vehicle or equip-ment during the lease term;

19. Performed by an individual for a seasonal employer if theindividual received written notice from the seasonal employerprior to performing any service for the employer that the serviceis potentially excludable under this subdivision unless:

a. The individual is employed by the seasonal employer fora period of 90 days or more, whether or not service is actually per-formed on each such day, during any season, as determined unders. 108.066, that includes any portion of the individual’s baseperiod; or

b. The individual has been paid or is treated as having beenpaid wages or other remuneration of $500 or more during his orher base period for services performed for at least one employerother than the seasonal employer that is subject to the unem-ployment insurance law of any state or the federal government; or

20. Provided to a recipient of medical assistance under ch. 49by an individual who is not an employee of a home health agency,if the service is:

a. Private duty nursing service or part−time intermittent careauthorized under s. 49.46 (2) (b) 6. g., for which medical assist-ance reimbursement is available as a covered service, provided byan individual who is certified by the department of health servicesunder s. 49.45 (2) (a) 11. as a nurse in independent practice or asan independent nurse practitioner; or

b. Respiratory care service for ventilator−dependent individ-uals authorized under s. 49.46 (2) (b) 6. m., for which medicalassistance reimbursement is available as a covered service, pro-vided by an individual who is certified by the department of healthservices under s. 49.45 (2) (a) 11. as a provider of respiratory careservices in independent practice.

(km) “Employment”, as applied to work for a given employerother than a government unit or a nonprofit organization, exceptas the employer elects otherwise with the department’s approval,does not include service:

1. Provided by an individual to an ill or disabled family mem-ber who is the employing unit for such service, if the service is per-sonal care or companionship. For purposes of this subdivision,“family member” means a spouse, parent, child, grandparent, orgrandchild of an individual, by blood or adoption, or an individu-al’s step parent, step child, or domestic partner. In this subdivi-sion, “domestic partner” has the meaning given in s. 770.01 (1).

(kt) “Employment,” as applied to work for a given employerother than a government unit, an Indian tribe, or a nonprofit orga-nization, except as the employer elects otherwise with the depart-ment’s approval, does not include service performed by an inmateof a state prison, as defined in s. 302.01, or a federal prison.

(L) “Employment” includes an individual’s service for anemployer organized as a corporation or a limited liability com-pany that is treated as a corporation under this chapter in which theindividual is a principal officer and has a direct or indirect owner-ship interest, except as provided in s. 108.025.

(n) If any employment for a government unit, Indian tribe, ornonprofit organization excluded under other paragraphs of thissubsection is required by the federal unemployment tax act, thesocial security act, or any other federal law, to be employmentcovered by this chapter as a condition for approval of this chapterfor full tax credit against the tax imposed by the federal unemploy-ment tax act, such exclusion shall not apply under this chapter.

Cross−reference: See also ch. DWD 103, Wis. adm. code.

(15m) FAMILY CORPORATION. “Family corporation” means:

(a) A corporation or a limited liability company that is treatedas a corporation under this chapter in which 50 percent or more ofthe ownership interest, however designated or evidenced, is orduring a claimant’s employment was owned or controlled,









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directly or indirectly, by the claimant or by the claimant’s spouseor child, or by the claimant’s parent if the claimant is under the ageof 18, or by a combination of 2 or more of them; or

(b) Except where par. (a) applies, a corporation or a limited lia-bility company that is treated as a corporation under this chapterin which 25 percent or more of ownership interest, however desig-nated or evidenced, is or during a claimant’s employment wasowned or controlled, directly or indirectly, by the claimant.

(15s) FULL−TIME WORK. “Full−time work” means work per-formed for 32 or more hours per week.

(16) FUND. “Fund” means the unemployment reserve fundestablished in s. 108.16.

(17) GOVERNMENT UNIT. “Government unit” means:

(a) This state, including all of its constitutional offices,branches of government, agencies, departments, boards, commis-sions, councils, committees and all other parts and subdivisions ofstate government, and all public bodies or instrumentalities of thisstate and one or more other states; and

(b) Any school district, county, city, village, town and anyother public corporation or entity, any combination thereof andany agency of any of the foregoing, and any public body or instru-mentality of any political subdivision of this state and one or moreother states or one or more political subdivisions of one or moreother states.

(17m) INDIAN TRIBE. “Indian tribe” has the meaning given in25 USC 450b (e), and includes any subdivision, subsidiary, orbusiness enterprise that is wholly owned by such an entity.

(18) INSTITUTION OF HIGHER EDUCATION. “Institution of highereducation” means a nonprofit or public educational institutionwhich provides an educational program for which it awards abachelor’s or higher degree, or provides a program which isacceptable for full credit toward such a degree or a program oftraining to prepare students for gainful employment in a recog-nized occupation, and admits as regular students only individualshaving a certificate of graduation from a high school, or the recog-nized equivalent of such a certificate.

(18m) LOGGER. “Logger” means a skidding operator or piececutter with a forest products manufacturer or a logging contractor.

(19) NONPROFIT ORGANIZATIONS. A “nonprofit organization”is an organization described in section 501 (c) (3) of the InternalRevenue Code which is exempt from federal income tax undersection 501 (a) of the Internal Revenue Code.

(20) PARTIAL UNEMPLOYMENT. An employee is “partiallyunemployed” in any week for which he or she earns some wagesand is eligible for some benefits under s. 108.05 (3).

(20g) PART−TIME INTERMITTENT CARE. “Part−time intermittentcare,” as defined by the department of health services under s.49.45 (10), means skilled nursing service that is provided in thehome of a recipient of medical assistance under ch. 49 under awritten plan of care that specifies the medical necessity of the care.

(20m) PART−TIME WORK. “Part−time work” means work per-formed for less than 32 hours per week.

(20r) PARTNERSHIP. “Partnership” has the meaning given in s.178.0102 (11).

(21) PAYROLL. (a) “Payroll” means all wages paid directly orindirectly by an employer within a certain period to individualswith respect to their employment by that employer, and includesall such wages for work which is excluded under sub. (15) (k) ifthe wages paid for such work:

1. Are subject to a tax under the federal unemployment tax actor are exempted from that tax only because the federal unemploy-ment tax act (26 USC 3301 to 3311) applies to a lesser amount ofwages paid to an individual during a calendar year than the amountspecified in par. (b); and

2. Are not subject to contributions under another unemploy-ment insurance law.

(b) Notwithstanding par. (a), except as provided in ss. 108.151(7) (a) and 108.155 (1) (a), an employer’s payroll for calendaryears prior to 2009 includes only the first $10,500 of wages paidby an employer to an individual during each calendar year, for cal-endar years 2009 and 2010 includes only the first $12,000 of suchwages, for calendar years 2011 and 2012 includes only the first$13,000 of such wages, and for calendar years after 2012 includesonly the first $14,000 of such wages, including any wages paid forany work covered by the unemployment insurance law of anyother state, except as authorized in s. 108.17 (5).

(c) If the federal unemployment tax is amended to apply to ahigher amount of wages paid to an individual during a calendaryear than the amount specified in par. (b), then the higher amountshall likewise apply under par. (b), as a substitute for the amountthere specified, starting with the same period to which the federalamendment first applies.

(21c) PRIVATE−DUTY NURSING SERVICE. “Private−duty nursingservice” means skilled nursing service under a written plan of carethat specifies the medical necessity of the care, which is providedto a recipient of medical assistance under ch. 49 whose medicalcondition requires more continuous skilled nursing service thanmay be provided as part−time intermittent care.

(21e) PROFESSIONAL EMPLOYER ORGANIZATION. “Professionalemployer organization” means any person who is currently regis-tered as a professional employer organization with the departmentof financial institutions in accordance with subch. III of ch. 202,who contracts to provide the nontemporary, ongoing employeeworkforce of more than one client under a written leasing contract,the majority of whose clients are not under the same ownership,management, or control as the person other than through the termsof the contract, and who under contract and in fact:

(a) Has the right to hire and terminate the employees who per-form services for the client and to reassign the employees to otherclients;

(b) Sets the rate of pay of the employees, whether or notthrough negotiations and whether or not the responsibility to setthe rate of pay is shared with the client;

(c) Has the obligation to and pays the employees from its ownaccounts;

(d) Has a general right of direction and control over theemployees, including corporate officers, which right may beshared with the client to the degree necessary to allow the clientto conduct its business, meet any fiduciary responsibility, or com-ply with any applicable regulatory or statutory requirements;

(e) Assumes responsibility for the unemployment insurancecoverage of the employees, files all required reports, pays allrequired contributions or reimbursements due on the wages of theemployees, and otherwise complies with all of the provisions of thischapter that are applicable to employers on behalf of the client;

(f) Has the obligation to establish, fund, and administeremployee benefit plans for the employees; and

(g) Provides notice of the employee leasing arrangement to theemployees.

(21m) QUARTER. “Quarter” means a 3−month period endingon March 31, June 30, September 30 or December 31.

(21s) RELATED CORPORATIONS. “Related corporations” means2 or more corporations to which at least one of the following con-ditions applies:

(a) The corporations are members of a controlled group of cor-porations, as defined in 26 USC 1563, or would be members if 26USC 1563 (a) (4) and (b) did not apply and if the phrase “morethan fifty percent” were substituted for the phrase “at least eightypercent” wherever it appears in 26 USC 1563 (a).

(b) If the corporations do not issue stock, either 50 percent ormore of the members of one corporation’s governing body aremembers of the other corporation’s governing body, or the holdersof 50 percent or more of the voting power to select such members

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are concurrently the holders of more than 50 percent of that powerin respect to the other corporation.

(c) Fifty percent or more of one corporation’s officers are con-currently officers of the other corporation.

(d) Thirty percent or more of one corporation’s employees areconcurrently employees of the other corporation.

(22) RESERVE PERCENTAGE. “Reserve percentage” shall forcontribution purposes refer to the status of an employer’s account,as determined by the department as of the applicable “computa-tion date”. In calculating an employer’s net reserve as of any com-putation date, the employer’s account shall be charged with bene-fits paid on or before said date, and shall be credited withcontributions, on the employer’s payroll through said date, if paidby the close of the month which follows said date or if paid pur-suant to s. 108.18 (7) and within the period therein specified. Theemployer’s “reserve percentage” means the net reserve of theemployer’s account as of the computation date, stated as a per-centage of the employer’s “payroll” in the year ending on suchdate or in the year applicable under s. 108.18 (6).

(22m) SCHOOL YEAR EMPLOYEE. “School year employee”means an employee of an educational institution or an educationalservice agency, or an employee of a government unit, Indian tribe,or nonprofit organization which provides services to or on behalfof an educational institution, who performs services under anemployment contract which does not require the performance ofservices on a year−round basis.

(23) SEASONAL EMPLOYER. “Seasonal employer” means anemployer designated by the department under s. 108.066.

(23g) SKILLED NURSING SERVICE. “Skilled nursing service”means professional nursing service that is provided under a physi-cian’s order, that requires the skills of a licensed registered nurseor licensed practical nurse, and that is provided directly by thelicensed registered nurse or licensed practical nurse or directly bythe licensed practical nurse under the supervision of the licensedregistered nurse.

(24) STANDARD RATE. As to any calendar year, “standard rate”means the combined rate of contributions from the applicableschedules of s. 108.18 (4) and (9) which is closest to but not lessthan 5.4 percent.

(24m) TEMPORARY HELP COMPANY. “Temporary help com-pany” means an entity which contracts with a client to supplyindividuals to perform services for the client on a temporarybasis to support or supplement the workforce of the client in situ-ations such as personnel absences, temporary personnel short-ages, and workload changes resulting from seasonal demands orspecial assignments or projects, and which, both under contractand in fact:

(a) Negotiates with clients for such matters as time, place, typeof work, working conditions, quality, and price of the services;

(b) Determines assignments or reassignments of individuals toits clients, even if the individuals retain the right to refuse specificassignments;

(c) Sets the rate of pay of the individuals, whether or notthrough negotiation;

(d) Pays the individuals from its account or accounts; and

(e) Hires and terminates individuals who perform services forthe clients.

(25) TOTAL UNEMPLOYMENT. An employee is “totally unem-ployed” in any week for which he or she earns no wages.

(25e) TRUCKER. “Trucker” means a contract operator with atrucking carrier.

(25m) VALID NEW CLAIM WEEK. “Valid new claim week”means the first week of an employee’s benefit year.

(25s) VOCATIONAL TRAINING. “Vocational training” includestechnical, skill−based, or job readiness training intended to pursuea career.

(26) WAGES. Unless the department otherwise specifies byrule:

(a) “Wages” means every form of remuneration payable,directly or indirectly, for a given period, or payable within a givenperiod if this basis is permitted or prescribed by the department,by an employing unit to an individual for personal services.

(b) “Wages” includes:

1. Any payment in kind or other similar advantage receivedfrom an individual’s employing unit for personal services, exceptas provided in par. (c).

2. The value of an employee achievement award that is com-pensation for services.

3. The value of tips that are received while performing ser-vices which constitute employment, and that are included in awritten statement furnished to an employer under 26 USC 6053(a).

4. Any payment under a deferred compensation and salaryreduction arrangement which is treated as wages under 26 USC3306 (r).

5. Any payment made by a corporation electing to be taxedas a partnership under subchapter S of chapter 1 of the federalinternal revenue code, 26 USC 1361 to 1379, to an officer, whichis reasonable compensation for services performed for the corpo-ration, or the reasonable value of services performed by an officerfor such a corporation, if the officer receives no payment for theservices or less than the reasonable value of the services, except:

a. A distribution of earnings and profits which is in excess ofany such payment;

b. A loan to an officer evidenced by a promissory note signedby the officer prior to the payment of the loan proceeds andrecorded in the records of such a corporation as a loan to the officer;

c. A repayment of a loan or payment of interest on a loan madeby an officer to such a corporation and recorded in the records ofthe corporation as a liability of the corporation;

d. A reimbursement by such a corporation of reasonable cor-porate expenses incurred by an officer which is documented by awritten expense voucher and recorded in the records of the corpo-ration as corporate expenses; or

e. A reasonable lease or rental payment to an officer whoowns property which is leased or rented to such a corporation.

(c) “Wages” does not include:

1. The amount of any payment, including any amount paid byan employer for insurance or annuities or into an account to pro-vide for such payment, made to or on behalf of an employee or anyof his or her dependents under a plan or system established by anemployer which makes provision for its employees generally, orfor its employees generally and their dependents, or for a class orclasses of its employees, or for a class or classes of its employeesand their dependents, on account of:

a. Sickness or accident disability, except that in the case ofpayments made to an employee or any of his or her dependents,“wages” excludes only payments which are received under ch.102 or under any federal law which provides for payments onaccount of a work−related injury or illness analogous to those pro-vided under ch. 102 as a result of employment for an employer;

b. Medical or hospitalization expenses in connection withsickness or accident disability; or

c. Death.

2. Any payment for sickness or accident disability, or medicalor hospitalization expenses in connection with sickness or acci-dent disability, made by an employer to or on behalf of anemployee after the expiration of 6 months following the lastmonth in which the employee worked for the employer.

3. Any payment made to or on behalf of an employee or hisor her beneficiary under a cafeteria plan, within the meaning of 26USC 125, if the payment would not be treated as wages withoutregard to that plan and if 26 USC 125 would not treat the paymentas constructively received.

4. Except as provided in par. (b) 4., any payment made to, oron behalf of, an employee or his or her beneficiary:

















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a. From or to a trust described in 26 USC 401 (a) which isexempt from taxation under 26 USC 501 (a) at the time of the pay-ment unless the payment is made to an employee of the trust asremuneration for services rendered as an employee and not as abeneficiary of the trust;

b. Under or to an annuity plan which, at the time of the pay-ment, is a plan described in 26 USC 403 (a);

c. Under a simplified employee pension, as defined in 26 USC408 (k) (1), other than any contributions described in 26 USC 408(k) (6);

d. Under or to an annuity contract described in 26 USC 403(b), other than a payment for the purchase of such a contract whichis made by reason of a salary reduction agreement, whether evi-denced by a written instrument or otherwise;

e. Under or to an exempt governmental deferred compensa-tion plan, as defined in 26 USC 3121 (v) (3); or

f. To supplement pension benefits under a plan or trustdescribed in subd. 4. a. to e. to take into account some portion orall of the increase in the cost of living, as determined by the U.S.secretary of labor, since retirement but only if the payment isunder a plan which is treated as a welfare plan under 29 USC 1002(2) (B) (ii).

5. The payment by an employer, without deduction from theremuneration of an employee, of the tax imposed on the employeeunder 26 USC 3101 with respect to remuneration paid to theemployee for domestic service in a private home of the employeror for agricultural labor.

6. Remuneration paid in any medium other than cash to anemployee for service not in the course of the employer’s trade orbusiness.

7. Remuneration paid to or on behalf of an employee if andto the extent that at the time of the payment it is reasonable tobelieve that a corresponding deduction is allowable under 26 USC217, determined without regard to 26 USC 274 (n).

8. Any payment or series of payments by an employer to anemployee or any of his or her dependents which is paid:

a. Upon or after the termination of an employee’s employ-ment relationship because of the employee’s death or retirementfor disability; and

b. Under a plan established by the employer which makesprovision for its employees generally or a class or classes of itsemployees, or for such employees or class or classes of employeesand their dependents, other than a payment or series of paymentswhich would have been paid if the employee’s employment rela-tionship had not been so terminated.

9. Any contribution, payment or service provided by anemployer which may be excluded from the gross income of anemployee, or the employee’s spouse or dependents, under the pro-visions of 26 USC 120 relating to amounts received under quali-fied group legal services plans.

10. Any payment made or benefit furnished to or for the bene-fit of an employee if, at the time of the payment or furnishing, itis reasonable to believe that the employee will be able to excludethe payment or benefit from income under 26 USC 127 or 129.

11. The value of any meals or lodging furnished by or onbehalf of an employer if, at the time of the furnishing, it is reason-able to believe that the employee will be able to exclude suchitems from income under 26 USC 119.

12. Any payment made by an employer to a survivor or theestate of a former employee after the year in which the employeedied.

13. Any benefit provided to or on behalf of an employee if atthe time the benefit is provided it is reasonable to believe that theemployee will be able to exclude the benefit from income under26 USC 117 or 132.

14. The amount of any refund required to be made by anemployer under section 421 of the federal medicare catastrophiccoverage act of 1988, P.L. 100−360.

15. Remuneration for services performed in a fishing rights−related activity of an Indian tribe by a member of that tribe foranother member of that tribe or for a qualified Indian entity, as pro-vided in 26 USC 7873.

16. Any contribution made by an employer into or paymentmade from a supplemental unemployment benefit plan foremployees, if the contribution or payment is not considered“wages” under 26 USC 3306 (b), regardless of whether the planis part of an employer profit−sharing plan.

(26m) WAITING PERIOD. “Waiting period” means any periodof time under s. 108.04 (3) for which no benefits are payable to aclaimant as a condition precedent to receipt of benefits.

(27) WEEK. “Week” means calendar week, starting Sundayand ending Saturday; but, where an employee starts a workingshift on a given Saturday, all of the employee’s hours and pay forthat shift shall be counted in the calendar week which includes thatSaturday.

(28) WEEKLY BENEFIT RATE. An employee’s “weekly benefitrate” from a given employer means the amount computed inaccordance with s. 108.05.

(29) WORKING DAY. “Working day” has the meaning given ins. 227.01 (14).

History: 1971 c. 53; 1971 c. 213 s. 5; 1973 c. 247; 1975 c. 223, 343; 1975 c. 373s. 40; 1977 c. 29, 133; 1979 c. 52, 221; 1981 c. 36, 353; 1983 a. 8 ss. 4 to 12, 54; 1983a. 168; 1983 a. 189 ss. 158 to 161, 329 (25), (28); 1983 a. 384, 477, 538; 1985 a. 17,29, 332; 1987 a. 38 ss. 6 to 22, 134; 1987 a. 255; 1989 a. 31; 1989 a. 56 ss. 151, 259;1989 a. 77, 303; 1991 a. 89; 1993 a. 112, 213, 373, 492; 1995 a. 27 ss. 3777, 9130(4); 1995 a. 118, 225; 1997 a. 3, 27, 39; 1999 a. 15, 82, 83; 2001 a. 35, 103, 105; 2003a. 197; 2005 a. 25, 86, 149, 441; 2007 a. 20 s. 9121 (6) (a); 2007 a. 59; 2009 a. 180,287; 2011 a. 32, 123; 2013 a. 20, 36, 104, 151; 2013 a. 173 s. 33; 2015 a. 55; 2015a. 195 s. 83; 2015 a. 258, 295, 334; 2017 a. 157; s. 35.17 correction in (19).

An employee can at the same time be an employer, responsible for unemploymentcompensation contributions. Price County Telephone Co. v. Lord, 47 Wis. 2d 704,177 N.W.2d 904 (1970).

Under sub. (3) [now sub. (12)], the person must first be found to be an employeeunder par. (a); the second step is to determine whether an exemption applies. Trans-port Oil, Inc. v. Cummings, 54 Wis. 2d 256, 195 N.W.2d 649.

CETA employees are disqualified for unemployment compensation by sub. (5)(g) 1. [now sub. (15) (g) 1.]. Bliss v. DILHR, 101 Wis. 2d 245, 304 N.W.2d 783 (Ct.App. 1981).

Owner−operators of semitractors who leased services to a trucking company wereconsidered employees of the trucking company. Stafford Trucking, Inc. v. DILHR,102 Wis. 2d 256, 306 N.W.2d 79 (Ct. App. 1981).

Corporate owner−operators of trucks were both employers and employees underthis section. Wisconsin Cheese Service, Inc. v. DILHR, 108 Wis. 2d 482, 322 N.W.2d495 (Ct. App. 1982).

Truck owner−operators who leased trucks to a trucking company were not com-pany employees. Star Line Trucking Corp. v. DILHR, 109 Wis. 2d 266, 325 N.W.2d872 (1982).

Coverage under sub. (3) (a) [now sub. (12) (a)] is broad, almost presumptive. Prin-cess House, Inc. v. DILHR, 111 Wis. 2d 46, 330 N.W.2d 169 (1983).

Graduate students preparing dissertations were “regularly attending classes” undersub. (5) (i) 1. [now sub. (15) (i) 1.] even though they attended no class meetings.Bachrach v. DILHR, 114 Wis. 2d 131, 336 N.W.2d 698 (Ct. App. 1983).

“Wages” includes salaries and benefits received while taking compensatory timeoff. Transportation Dept. v. LIRC, 122 Wis. 2d 358, 361 N.W.2d 722 (Ct. App. 1984).

When a contractor, in fulfilling a contract with a principal, employs an individualfor whom the contractor is subject to the compensation or reimbursement require-ments of ch. 108, the individual is the employee of the contractor and not of the princi-pal. Robert Hansen Trucking, Inc. v. LIRC, 126 Wis. 2d 323, 377 N.W.2d 151 (1985).

Profit−sharing distributions are includable under the definition of “wages.” LaCrosse Footwear v. LIRC, 147 Wis. 2d 419, 434 N.W.2d 392 (Ct. App. 1988).

As the refund of dues to union stewards was not remuneration for services, it didnot constitute “wages” under sub. (26), and was not assessable to the union for con-tribution purposes. Local No. 695 v. LIRC, 154 Wis. 2d 75, 452 N.W.2d 368 (1990).

The direct seller exclusion under sub. (15) (k) 16. is not restricted to persons whoactually make sales to consumers in the home, but includes distributors who sell todealers engaged in the sale of products for resale in the home whose compensationis directly related to the amount of sales made. National Safety Associates, Inc. v.LIRC, 199 Wis. 2d 106, 543 N.W.2d 584 (Ct. App. 1995), 95−1053.

An employment contract under sub. (22m) need not be in writing. Ashleson v.LIRC, 216 Wis. 2d 23, 573 N.W.2d 554 (Ct. App. 1997), 97−1346.

The test of whether work is localized under sub. (15) (b) and (d) focuses not onwhere the majority of the work is performed, but on whether the work performed out-side of the state is incidental to the work performed within the state. Gilbert v. LIRC,2008 WI App 173, 315 Wis. 2d 726, 762 N.W.2d 671, 06−2694.

The test for determining whether an individual is an employee within the meaningof sub. (12) (bm) follows a two−step analysis. The department carries the burden ofproof on this question. If the department demonstrates that the individual performedservices for pay, the individual is presumed to be an employee for purposes of unem-ployment compensation and the burden shifts to the employer to prove that the indi-vidual is exempt under sub. (12) (bm). Gilbert v. LIRC, 2008 WI App 173, 315 Wis.2d 726, 762 N.W.2d 671, 06−2694.

When an overpayment was the result of DWD’s and LIRC’s misinterpretation ofthe law in concluding that a claimant was eligible for benefits in a week he did not









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actually receive social security disability payments, DWD’s misinterpretation of thelaw constituted departmental error within the meaning of sub. (10e). Because theoverpayment did not result from the fault of the claimant, the overpayment waswaived under s. 108.22 (8) (a) and (c). DWD v. LIRC, 2017 WI App 68, ___ Wis.2d ___, ___ N.W.2d ___, 16−2066.

Institutions of higher education, including VTAE [technical college] districts, areincluded within the unemployment compensation act by reason of 26 USC 3309 (a)and (d). 61 Atty. Gen. 18.

Strict compliance with all criteria in sub. (12m) and s. 108.065 is required beforea company will qualify as an employee service company and the employer for unem-ployment compensation purposes. 80 Atty. Gen. 154.

Sub. (15) (k) 14. does not conflict with federal law or violate the equal protectionclause of the 14th Amendment of the U.S. Constitution. Zambrane v. Reinert, 291F.3d 964 (2002).

108.025 Coverage of certain corporate officers andlimited liability company members. (1) In this section,“principal officer” means:

(a) An individual named as a principal officer in a corpora-tion’s most recent annual report or, if that information is not cur-rent, an individual holding an office described in the corporation’smost recent annual report as a principal officer; or

(b) An individual named as a member of a limited liabilitycompany that is treated as a corporation under this chapter in therecords of the company required to be kept under s. 183.0405 asof the date of an election under this section.

(2) If an employer is organized as a corporation or limited lia-bility company that is treated as a corporation under this chapter,the employer has no annual payroll for the calendar year pre-ceding an election or has an annual payroll of less than the amountspecified in s. 108.18 (9) which establishes separate solvency con-tribution rates for the calendar year preceding an election, and theemployer files a notice of election, in the manner prescribed by thedepartment, to exclude the service of all of its principal officerswho have a direct or indirect substantial ownership interest in thecorporation or limited liability company, employment does notinclude the service of those officers.

(3) An election of an employer under this section does notapply in any calendar year if the annual payroll of the employerfor the preceding calendar year equaled or exceeded the amountspecified in s. 108.18 (9) which establishes separate solvency con-tribution rates.

(4) An employer which files an election under this sectionmay reelect coverage of its principal officers under this section byfiling a notice of reelection with the department. An employerwhich reelects coverage of its principal officers is not eligible tofile a notice of election of noncoverage under this section.

(5) To be effective for any calendar year, a notice of electionor reelection must be received by the department no later thanMarch 31 except that in the case of an employing unit whichbecomes an employer during a calendar year, notice of electionmust be received by the department no later than the date on whichthe initial contributions of the employer become payable under s.108.17 (1m), and except that if the due date for a notice of electionor reelection falls on a Saturday, Sunday or legal holiday understate or federal law, the due date is the next following day whichis not a Saturday, Sunday or legal holiday under state or federallaw. If a notice of election or reelection is mailed, it is timely ifit is either postmarked by the due date or received by the depart-ment no later than 3 days after that date. An election is effectivefor each calendar year until the employer files a timely notice ofreelection.

(6) A principal officer has a direct or indirect substantial own-ership interest in a corporation or limited liability company that istreated as a corporation under this section if 25 percent or more ofthe ownership interest, however designated or evidenced, in thecorporation or limited liability company is owned or controlled,directly or indirectly, by the officer.

History: 1991 a. 89; 2003 a. 197.

108.03 Payment of benefits. (1) Benefits shall be paid toeach unemployed and eligible employee from his or her employ-er’s account, under the conditions and in the amounts stated in, or

approved by the department pursuant to, this chapter, and at suchtimes, at such places, and in such manner as the department mayfrom time to time approve or prescribe.

(2) The benefit liability of each employer’s account shallbegin to accrue under s. 108.07 in the first week completed on orafter the first day of that calendar year within which the employ-er’s contributions first began to accrue under this chapter.

History: 1971 c. 53; 1975 c. 343; 1985 a. 17; 1987 a. 38 ss. 23, 136; 1993 a. 492;1999 a. 83.

108.04 Eligibility for benefits. (1) GENERAL DISQUALIFICA-TIONS AND LIMITATIONS. (a) Except as provided in s. 108.062 (10),if an employee is with due notice called on by his or her currentemploying unit to report for work actually available within a givenweek and is unavailable for, or unable to perform:

1. Sixteen or less hours of the work available for the week, theemployee’s eligibility for benefits for that week shall be reducedunder par. (bm).

2. More than 16 hours of the work available for the week, theemployee is ineligible for benefits for that week.

(b) Except as provided in s. 108.062 (10), if an employee isabsent from work for 16 hours or less in the first week of his or herleave of absence or in the week in which his or her employmentis suspended or terminated due to the employee’s unavailabilityfor work with the employer or inability to perform suitable workotherwise available with the employer, the employee’s eligibilityfor benefits for that week shall be determined under par. (bm).

(bm) For purposes of pars. (a) 1. and (b), the department shalltreat the amount that the employee would have earned as wagesfor a given week in available work as wages earned by theemployee and shall apply the method specified in s. 108.05 (3) (a)to compute the benefits payable to the employee. The departmentshall estimate wages that an employee would have earned if it isnot possible to compute the exact amount of wages that wouldhave been earned by the employee.

(f) If an employee is required by law to have a license issuedby a governmental agency to perform his or her customary workfor an employer, and the employee’s employment is suspended orterminated because the employee’s license has been suspended,revoked or not renewed due to the employee’s fault, the employeeis not eligible to receive benefits until 5 weeks have elapsed sincethe end of the week in which the suspension or termination occursor until the license is reinstated or renewed, whichever occursfirst. The wages paid by the employer with which an employee’semployment is suspended or terminated shall be excluded fromthe employee’s base period wages under s. 108.06 (1) for purposesof benefit entitlement while the suspension, revocation or nonre-newal of the license is in effect. This paragraph does not precludean employee from establishing a benefit year using the wagesexcluded under this paragraph if the employee qualifies to estab-lish a benefit year under s. 108.06 (2) (a). The department shallcharge to the fund’s balancing account any benefits paid during abenefit year otherwise chargeable to the account of an employerthat is subject to the contribution requirements of ss. 108.17 and108.18 from which base period wages are excluded under thisparagraph if an employee qualifies to receive benefits for anyweek in that benefit year using wages that were excluded underthis paragraph.

(g) Except as provided in par. (gm), the base period wages uti-lized to compute total benefits payable to an individual under s.108.06 (1) as a result of the following employment shall notexceed 10 times the individual’s weekly benefit rate based solelyon that employment under s. 108.05 (1):

1. Employment by a partnership or limited liability companythat is treated as a partnership under this chapter, if a one−half orgreater ownership interest in the partnership or limited liabilitycompany is or during such employment was owned or controlled,directly or indirectly, by the individual’s spouse, or by the individ-



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ual’s parent if the individual is under age 18, or by a combinationof 2 or more of them.

2. Employment by a corporation or limited liability companythat is treated as a corporation under this chapter, if one−half ormore of the ownership interest, however designated or evidenced,in the corporation or limited liability company is or during suchemployment was owned or controlled, directly or indirectly, bythe individual or by the individual’s spouse, or by the individual’sparent if the individual is under age 18, or by a combination of 2or more of them.

3. Except where subd. 2. applies, employment by a corpora-tion or limited liability company that is treated as a corporationunder this chapter, if one−fourth or more of the ownership interest,however designated or evidenced, in the corporation or limitedliability company is or during such employment was owned orcontrolled, directly or indirectly, by the individual.

(gm) Paragraph (g) does not apply if the department deter-mines that the individual whose base period wages are being com-puted was employed by an employer which is a family corporationand the individual’s employment was terminated by the employerbecause of involuntary cessation of business of the family corpo-ration under one or more of the following circumstances:

1. Dissolution of the family corporation, due to economicinviability, under ch. 180 or the analogous applicable laws of thejurisdiction in which the corporation is incorporated or organized;

2. Filing of a petition in bankruptcy by the family corporation;

3. Filing of a petition in bankruptcy by all owners who are per-sonally liable for any of the debts of the family corporation; or

4. Disposition of a total of 75 percent or more of the assets ofthe family corporation using one or more of the following meth-ods:

a. Assignment for the benefit of creditors.

b. Surrender to one or more secured creditors or lienholders.

c. Sale, due to economic inviability, if the sale does not resultin ownership or control by substantially the same interests thatowned or controlled the family corporation. It is presumed unlessshown to the contrary that a sale, in whole or in part, to a spouse,parent or child of an individual who owned or controlled the fam-ily corporation, or to any combination of 2 or more of them, is asale to substantially the same interests that owned or controlled thefamily corporation.

(h) Each employer shall inform the department in its reportunder s. 108.09 (1) whenever an individual claims benefits basedon employment to which par. (g) applies. Each employee whoclaims benefits based on employment to which par. (g) appliesshall so inform the department when claiming benefits.

(hm) The department may require any claimant to appearbefore it and to answer truthfully, orally or in writing, any ques-tions relating to the claimant’s eligibility for benefits. A claimantis ineligible to receive benefits for any week about which theclaimant fails to comply with a request by the department to pro-vide the information required under this paragraph and remainsineligible until the claimant complies with the request. Except asprovided in sub. (2) (e) and (f), if a claimant later complies witha request by the department within the period specified in s.108.09 (2) (c), the claimant is eligible to receive benefits as of theweek about which the department questions the claimant’s eligi-bility, if otherwise qualified.

(hr) The department may require any claimant to appear beforeit and to provide, orally or in writing, demographic informationthat is necessary to permit the department to conduct a statisticallyvalid sample audit of compliance with this chapter. A claimant isineligible to receive benefits for any week in which the claimantfails to comply with a request by the department to provide theinformation required under this paragraph and remains ineligibleuntil the claimant complies with the request. If a claimant latercomplies with a request by the department within the period speci-fied in s. 108.09 (2) (c), the claimant is eligible to receive benefitsas of the week in which the failure occurred, if otherwise qualified.

(2) GENERAL QUALIFYING REQUIREMENTS. (a) Except as pro-vided in par. (b) and sub. (16) (am) and (b) and as otherwiseexpressly provided, a claimant is eligible for benefits as to anygiven week only if:

1. Except as provided in s. 108.062 (10), the individual is ableto work and available for work during that week;

2. Except as provided in s. 108.062 (10m), as of that week, theindividual has registered for work as directed by the department;

3. The individual conducts a reasonable search for suitablework during that week, unless the search requirement is waivedunder par. (b) or s. 108.062 (10m). The search for suitable workmust include at least 4 actions per week that constitute a rea-sonable search as prescribed by rule of the department. In addi-tion, the department may, by rule, require an individual to takemore than 4 reasonable work search actions in any week. Thedepartment shall require a uniform number of reasonable worksearch actions for similar types of claimants. This subdivisiondoes not apply to an individual if the department determines thatthe individual is currently laid off from employment with anemployer but there is a reasonable expectation of reemploymentof the individual by that employer. In determining whether theindividual has a reasonable expectation of reemployment by anemployer, the department shall request the employer to verify theindividual’s employment status and shall also consider other fac-tors, including:

a. The history of layoffs and reemployments by the employer;

b. Any information that the employer furnished to the individ-ual or the department concerning the individual’s anticipatedreemployment date; and

c. Whether the individual has recall rights with the employerunder the terms of any applicable collective bargaining agree-ment; and

4. If the claimant is claiming benefits for a week other thanan initial week, the claimant provides information or job applica-tion materials that are requested by the department and partici-pates in a public employment office workshop or training programor in similar reemployment services that are required by thedepartment under sub. (15) (a) 2.

(ae) A claimant is not available for work under par. (a) 1. in anyweek in which he or she is located in a country other than theUnited States, as defined in s. 108.02 (15) (do) 2., or Canada formore than 48 hours unless the claimant has authorization to workin that other country and there is a reciprocal agreement concern-ing the payment of unemployment insurance benefits betweenthat other country and the United States.

(b) The requirements for registration for work and search forwork shall be prescribed by rule of the department, and the depart-ment may by general rule waive these requirements under certainstated conditions.

(bm) A claimant is ineligible to receive benefits for any weekfor which there is a determination that the claimant failed to con-duct a reasonable search for suitable work and the department hasnot waived the search requirement under par. (b) or s. 108.062(10m). If the department has paid benefits to a claimant for anysuch week, the department may recover the overpayment under s.108.22.

(c) Each employer shall inform his or her employees of therequirements of this subsection in such reasonable manner as thedepartment may prescribe by rule.

(e) Each claimant shall furnish to the department his or hersocial security number. If a claimant fails, without good cause, toprovide his or her social security number, the claimant is not eligi-ble to receive benefits for the week in which the failure occurs orany subsequent week until the week in which he or she providesthe social security number. If the claimant has good cause, he orshe is eligible to receive benefits as of the week in which the claim-ant first files a claim for benefits or first requests the departmentto reactivate an existing benefit claim.

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(f) A claimant is ineligible to receive benefits for any week forwhich benefits are paid or payable because the claimant know-ingly provided the department with a false social security number.

Cross−reference: See also chs. DWD 126, 127, and 128, Wis. adm. code.

(g) 1. Each claimant shall create security credentials in orderto engage in transactions with the department, including the filingof an initial or continued claim for benefits. The security creden-tials may consist of a personal identification number, username,and password, or any other means prescribed by the department.

2. If a claimant’s security credentials are used in the filing ofan initial or continued claim for benefits or any other transaction,the individual using the security credentials is presumed to havebeen the claimant or the claimant’s authorized agent. This pre-sumption may be rebutted by a preponderance of evidence show-ing that the claimant who created the security credentials or theclaimant’s authorized agent was not the person who used the cre-dentials in a given transaction. If a claimant uses an agent toengage in any transaction with the department using theclaimant’s security credentials, the claimant is responsible for theactions of the agent. If a claimant who created security credentialsor the claimant’s authorized agent divulges the credentials toanother person, or fails to take adequate measures to protect thecredentials from being divulged to an unauthorized person, andthe department pays benefits to an unauthorized person becauseof the claimant’s action or inaction, the department may recoverfrom the claimant the benefits that were paid to the unauthorizedperson in the same manner as provided for overpayments toclaimants under s. 108.22 or under s. 108.245. If a claimant whocreated security credentials or the claimant’s authorized agentdivulges the credentials to another person, or fails to take adequatemeasures to protect the credentials from being divulged to anunauthorized person, the department is not obligated to pursuerecovery of, or to reimburse the claimant for, benefits payable tothe claimant that were erroneously paid to another person.

(h) A claimant shall, when the claimant first files a claim forbenefits under this chapter and during each subsequent week theclaimant files for benefits under this chapter, inform the depart-ment whether he or she is receiving social security disability insur-ance payments, as defined in sub. (12) (f) 2m.

(i) 1. There is a rebuttable presumption that a claimant whois subject to the requirement under par. (a) 3. to conduct a reason-able search for suitable work has not conducted a reasonablesearch for suitable work in a given week if all of the followingapply:

a. The claimant was last employed by a temporary help com-pany.

b. The temporary help company required the claimant to con-tact the temporary help company about available assignmentsweekly, or less often as prescribed by the temporary help com-pany, and the company gave the claimant written notice of thatrequirement at the time the claimant was initially employed by thecompany.

c. During that week, the claimant was required to contact thetemporary help company about available assignments and theclaimant did not contact the temporary help company about avail-able assignments.

d. The temporary help company submits a written notice tothe department within 10 business days after the end of that weekreporting that the claimant did not contact the company aboutavailable assignments.

2. A claimant may only rebut the presumption under subd. 1.if the claimant demonstrates one of the following to the depart-ment for a given week:

a. That the claimant did contact the temporary help companyabout available assignments during that week.

b. That the claimant was not informed by the temporary helpcompany of the requirement to contact the temporary help com-pany or had other good cause for his or her failure to contact the

temporary help company about available assignments during thatweek.

3. If a claimant who was last employed by a temporary helpcompany contacts the temporary help company during a givenweek about available assignments, that contact constitutes oneaction that constitutes a reasonable search for suitable work, forpurposes of par. (a) 3.

(3) WAITING PERIOD. The first week of a claimant’s benefityear for which the claimant has timely applied and is otherwiseeligible for regular benefits under this chapter is the claimant’swaiting period for that benefit year.

(4) QUALIFYING CONDITIONS. (a) A claimant is not eligible tostart a benefit year unless the claimant has combined base periodwages equal to at least 35 times the claimant’s weekly benefit rateunder s. 108.05 (1), including combined base period wages equalto at least 4 times the claimant’s weekly benefit rate under s.108.05 (1) in one or more quarters outside of the quarter within theclaimant’s base period in which the claimant has the highest baseperiod wages.

(b) There shall be counted toward the wages required by par.(a) any federal service, within the relevant period, which isassigned to Wisconsin under an agreement pursuant to 5 USC8501 to 8525.

(c) An employee is not eligible to start a new benefit yearunless, subsequent to the start of the employee’s most recent ben-efit year in which benefits were paid to the employee, theemployee has performed services and earned wages for thoseservices equal to at least 8 times the employee’s latest weeklybenefit rate under s. 108.05 (1) that was payable to the employeein the employee’s most recent benefit year in employment orother work covered by the unemployment insurance law of anystate or the federal government.

(5) DISCHARGE FOR MISCONDUCT. An employee whose workis terminated by an employing unit for misconduct by theemployee connected with the employee’s work is ineligible toreceive benefits until 7 weeks have elapsed since the end of theweek in which the discharge occurs and the employee earns wagesafter the week in which the discharge occurs equal to at least 14times the employee’s weekly benefit rate under s. 108.05 (1) inemployment or other work covered by the unemployment insur-ance law of any state or the federal government. For purposes ofrequalification, the employee’s weekly benefit rate shall be therate that would have been paid had the discharge not occurred.The wages paid to an employee by an employer which terminatesemployment of the employee for misconduct connected with theemployee’s employment shall be excluded from the employee’sbase period wages under s. 108.06 (1) for purposes of benefit enti-tlement. This subsection does not preclude an employee who hasemployment with an employer other than the employer which ter-minated the employee for misconduct from establishing a benefityear using the base period wages excluded under this subsectionif the employee qualifies to establish a benefit year under s. 108.06(2) (a). The department shall charge to the fund’s balancingaccount any benefits otherwise chargeable to the account of anemployer that is subject to the contribution requirements under ss.108.17 and 108.18 from which base period wages are excludedunder this subsection. For purposes of this subsection, “miscon-duct” means one or more actions or conduct evincing such willfulor wanton disregard of an employer’s interests as is found in delib-erate violations or disregard of standards of behavior which anemployer has a right to expect of his or her employees, or in care-lessness or negligence of such degree or recurrence as to manifestculpability, wrongful intent, or evil design of equal severity tosuch disregard, or to show an intentional and substantial disregardof an employer’s interests, or of an employee’s duties and obliga-tions to his or her employer. In addition, “misconduct” includes:

(a) A violation by an employee of an employer’s reasonablewritten policy concerning the use of alcohol beverages, or use of






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a controlled substance or a controlled substance analog, if theemployee:

1. Had knowledge of the alcohol beverage or controlled sub-stance policy; and

2. Admitted to the use of alcohol beverages or a controlledsubstance or controlled substance analog or refused to take a testor tested positive for the use of alcohol beverages or a controlledsubstance or controlled substance analog in a test used by theemployer in accordance with a testing methodology approved bythe department.

(b) Theft of an employer’s property or services with intent todeprive the employer of the property or services permanently,theft of currency of any value, felonious conduct connected withan employee’s employment with his or her employer, or inten-tional or negligent conduct by an employee that causes substantialdamage to his or her employer’s property.

(c) Conviction of an employee of a crime or other offense sub-ject to civil forfeiture, while on or off duty, if the conviction makesit impossible for the employee to perform the duties that theemployee performs for his or her employer.

(d) One or more threats or acts of harassment, assault, or otherphysical violence instigated by an employee at the workplace ofhis or her employer.

(e) Absenteeism by an employee on more than 2 occasionswithin the 120−day period before the date of the employee’s ter-mination, unless otherwise specified by his or her employer in anemployment manual of which the employee has acknowledgedreceipt with his or her signature, or excessive tardiness by anemployee in violation of a policy of the employer that has beencommunicated to the employee, if the employee does not provideto his or her employer both notice and one or more valid reasonsfor the absenteeism or tardiness.

(f) Unless directed by an employee’s employer, falsifyingbusiness records of the employer.

(g) Unless directed by the employer, a willful and deliberateviolation of a written and uniformly applied standard or regulationof the federal government or a state or tribal government by anemployee of an employer that is licensed or certified by a govern-mental agency, which standard or regulation has been communi-cated by the employer to the employee and which violation wouldcause the employer to be sanctioned or to have its license or certi-fication suspended by the agency.

(5g) DISCHARGE FOR SUBSTANTIAL FAULT. (a) An employeewhose work is terminated by an employing unit for substantialfault by the employee connected with the employee’s work is inel-igible to receive benefits until 7 weeks have elapsed since the endof the week in which the termination occurs and the employeeearns wages after the week in which the termination occurs equalto at least 14 times the employee’s weekly benefit rate under s.108.05 (1) in employment or other work covered by the unem-ployment insurance law of any state or the federal government.For purposes of requalification, the employee’s benefit rate shallbe the rate that would have been paid had the discharge notoccurred. For purposes of this paragraph, “substantial fault”includes those acts or omissions of an employee over which theemployee exercised reasonable control and which violate reason-able requirements of the employee’s employer but does notinclude any of the following:

1. One or more minor infractions of rules unless an infractionis repeated after the employer warns the employee about theinfraction.

2. One or more inadvertent errors made by the employee.

3. Any failure of the employee to perform work because ofinsufficient skill, ability, or equipment.

(b) The department shall charge to the fund’s balancingaccount the cost of any benefits paid to an employee that are other-wise chargeable to the account of an employer that is subject to the

contribution requirements under ss. 108.17 and 108.18 if theemployee is discharged by the employer and par. (a) applies.

(6) DISCIPLINARY SUSPENSION. An employee whose work issuspended by an employing unit for good cause connected withthe employee’s work is ineligible to receive benefits until 3 weekshave elapsed since the end of the week in which the suspensionoccurs or until the suspension is terminated, whichever occursfirst. This subsection does not preclude an employee from estab-lishing a benefit year during a period in which the employee isineligible to receive benefits under this subsection if the employeequalifies to establish a benefit year under s. 108.06 (2) (a).

(7) VOLUNTARY TERMINATION OF WORK. (a) If an employee ter-minates work with an employing unit, the employee is ineligibleto receive benefits until the employee earns wages after the weekin which the termination occurs equal to at least 6 times theemployee’s weekly benefit rate under s. 108.05 (1) in employmentor other work covered by the unemployment insurance law of anystate or the federal government. For purposes of requalification,the employee’s weekly benefit rate shall be that rate which wouldhave been paid had the termination not occurred. This paragraphdoes not preclude an employee from establishing a benefit year byusing the base period wages paid by the employer from which theemployee voluntarily terminated, if the employee is qualified toestablish a benefit year under s. 108.06 (2) (a).

(am) Paragraph (a) does not apply if the department deter-mines that the suspension or termination of the claimant’s workwas in lieu of a suspension or termination by the employer ofanother employee’s work. The claimant shall not be deemedunavailable for the claimant’s work with the employer by reasonof such suspension or termination.

(b) Paragraph (a) does not apply if the department determinesthat the employee terminated his or her work with good causeattributable to the employing unit. In this paragraph, “goodcause” includes, but is not limited to, a request, suggestion ordirective by the employing unit that the employee violate federalor Wisconsin law, or sexual harassment, as defined in s. 111.32(13), by an employing unit or employing unit’s agent or a co−worker, of which the employer knew or should have known butfailed to take timely and appropriate corrective action.

(c) Paragraph (a) does not apply if the department determinesthat the employee terminated his or her work but had no reason-able alternative because of the verified illness or disability of theemployee.

(cg) Paragraph (a) does not apply if the department determinesthat the employee terminated his or her work because of the veri-fied illness or disability of a member of his or her immediatefamily and the verified illness or disability reasonably necessitatesthe care of the family member for a period of time that is longerthan the employer is willing to grant leave.

(cm) Paragraph (a) does not apply if an employee is hired towork a particular shift and if the department determines that theemployee terminated his or her work as the result of a requirementby his or her employing unit to transfer his or her working hours toa shift occurring at a time that would result in a lack of child carefor his or her minor children, provided that the employee is able towork and available for full−time work during the same shift that theemployee worked in the employee’s most recent work with thatemploying unit. For purposes of sub. (2) (a), such an employee isnot deemed unavailable for work solely for refusing to work a shiftother than the one for which the employee was hired.

(e) Paragraph (a) does not apply if the department determinesthat the employee accepted work that the employee could havefailed to accept under sub. (8) and terminated the work on the samegrounds and within the first 30 calendar days after starting thework, or that the employee accepted work that the employee couldhave refused under sub. (9) and terminated the work within thefirst 30 calendar days after starting the work. For purposes of thisparagraph, an employee has the same grounds for voluntarily ter-




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minating work if the employee could have failed to accept thework under sub. (8) (d) to (em) when it was offered, regardless ofthe reason articulated by the employee for the termination.

(h) The department shall charge to the fund’s balancingaccount benefits paid to an employee that are otherwise charge-able to the account of an employer that is subject to the contribu-tion requirements of ss. 108.17 and 108.18 if the employee volun-tarily terminates employment with that employer and par. (a), (c),(cg), (e), (L), (q), (s), or (t) applies.

(L) Paragraph (a) does not apply if the department determinesthat the employee terminated work to accept employment or otherwork covered by the unemployment insurance law of any state orthe federal government if the work:

1. Offered average weekly wages at least equal to the averageweekly wages that the employee earned in the terminated work;

2. Offered the same or a greater number of hours of work thanthose performed in the work terminated;

3. Offered the opportunity for significantly longer termwork; or

4. Offered the opportunity to accept a position for which theduties were primarily discharged at a location significantly closerto the employee’s domicile than the location of the terminatedwork.

(q) Paragraph (a) does not apply if the department determinesthat an employee, while serving as a member of the U.S. armedforces, was engaged concurrently in other work and terminatedthat work as a result of the employee’s honorable discharge or dis-charge under honorable conditions from active duty as a memberof the U.S. armed forces for a reason that would qualify theemployee to receive unemployment compensation under 5 USC8521.

(s) 1. In this paragraph:

a. “Domestic abuse” means physical abuse, including a viola-tion of s. 940.225 (1), (2) or (3), or a threat of physical abuse byan adult family or adult household member against another familyor household member; by an adult person against his or her spouseor former spouse; by an adult person against a person with whomthe person has a child in common; or by an adult person againstan unrelated adult person with whom the person has had a personalrelationship.

b. “Family member” means a spouse, parent, child or personrelated by blood or adoption to another person.

bn. “Health care professional” has the meaning given in s.180.1901 (1m).

c. “Household member” means a person who is currently orformerly residing in a place of abode with another person.

d. “Law enforcement agency” has the meaning given in s.165.83 (1) (b) and includes a tribal law enforcement agency asdefined in s. 165.83 (1) (e).

e. “Protective order” means a temporary restraining order oran injunction issued by a court of competent jurisdiction.

2. Paragraph (a) does not apply if the employee:

a. Terminates his or her work due to domestic abuse, concernsabout personal safety or harassment, concerns about the safety orharassment of his or her family members who reside with theemployee or concerns about the safety or harassment of otherhousehold members; and

b. Provides to the department a protective order relating to thedomestic abuse or concerns about personal safety or harassmentissued by a court of competent jurisdiction, a report by a lawenforcement agency documenting the domestic abuse or con-cerns, or evidence of the domestic abuse or concerns provided bya health care professional or an employee of a domestic violenceshelter.

(t) Paragraph (a) does not apply if the department determinesthat all of the following apply to an employee:

1. The employee’s spouse is a member of the U.S. armedforces on active duty.

2. The employee’s spouse was required by the U.S. armedforces to relocate to a place to which it is impractical for theemployee to commute.

3. The employee terminated his or her work to accompany thespouse to that place.

(7m) VOLUNTARY REDUCTION IN HOURS OF EMPLOYMENT. Anemployee whose employer grants the employee’s voluntaryrequest to reduce indefinitely the number of hours of employmentusually worked by the employee voluntarily terminates his or heremployment within the meaning of sub. (7). The wages earned bythe employee from that employer for any week in which the reduc-tion requested by the employee is in effect may not be used to meetthe requalification requirement provided in sub. (7) (a) applicableto that termination if the employer has notified the employee inwriting, prior to the time that the request is granted, of the effectof this subsection. The department shall charge to the fund’s bal-ancing account benefits paid to such an employee that are other-wise chargeable to the account of an employer that grants anemployee’s request under this subsection, for each week in whichthis subsection applies, if the employer is subject to the contribu-tion requirements of ss. 108.17 and 108.18.

(8) SUITABLE WORK. (a) Except as provided in par. (b), if anemployee fails, without good cause, to accept suitable work whenoffered, the employee is ineligible to receive benefits until theemployee earns wages after the week in which the failure occursequal to at least 6 times the employee’s weekly benefit rate unders. 108.05 (1) in employment or other work covered by the unem-ployment insurance law of any state or the federal government.For purposes of requalification, the employee’s weekly benefitrate shall be that rate which would have been paid had the failurenot occurred. This paragraph does not preclude an employee fromestablishing a benefit year during a period in which the employeeis ineligible to receive benefits under this paragraph if theemployee qualifies to establish a benefit year under s. 108.06 (2)(a). Except as provided in par. (b), the department shall charge tothe fund’s balancing account any benefits otherwise chargeable tothe account of an employer that is subject to the contributionrequirements under ss. 108.17 and 108.18 whenever an employeeof that employer fails, without good cause, to accept suitable workoffered by that employer.

(b) There is a rebuttable presumption that an employee hasfailed, without good cause, to accept suitable work when offeredif the department determines, based on a report submitted by anemploying unit in accordance with s. 108.133 (4), that the employ-ing unit required, as a condition of an offer of employment, thatthe employee submit to a test for the presence of controlled sub-stances and withdrew the conditional offer after the employeeeither declined to submit to such a test or tested positive for oneor more controlled substances without evidence of a valid pre-scription for each controlled substance for which the employeetested positive. In the case of the employee declining to submitto such a test, the employee shall be ineligible for benefits until theemployee again qualifies for benefits in accordance with the rulespromulgated under this paragraph. In the case of the employeetesting positive in such a test without evidence of a valid prescrip-tion, the employee shall be ineligible for benefits until theemployee again qualifies for benefits in accordance with the rulespromulgated under this paragraph, except that the employee maymaintain his or her eligibility for benefits in [the] same manner asis provided in s. 108.133 (3) (d). The department shall promulgaterules identifying a period of ineligibility that must elapse or arequalification requirement that must be satisfied, or both, in orderfor an employee who becomes ineligible for benefits as providedin this paragraph to again qualify for benefits and specifying howa claimant may overcome the presumption in this paragraph. Thedepartment shall charge to the fund’s balancing account any bene-fits otherwise chargeable to the account of an employer that is sub-


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ject to the contribution requirements under ss. 108.17 and 108.18whenever an employee of that employer fails, without good cause,to accept suitable work as described in this paragraph.

NOTE: A missing word is shown in brackets. Corrective legislation is pend-ing.

NOTE: Par. (b) is amended by 2017 Wis. Act 157 effective the date that a rule

promulgated by the department of workforce development that is based onscope statement SS 046−17 takes effect, or on March 1, 2021, whichever occursfirst, to read:

(b) There is a rebuttable presumption that an employee has failed, withoutgood cause, to accept suitable work when offered if the department determines,based on a report submitted by an employing unit in accordance with s. 108.133(4), that the employing unit required, as a condition of an offer of employment,that the employee submit to a test for the unlawful use of controlled substancesand withdrew the conditional offer after the employee either declined to submitto such a test or tested positive for one or more controlled substances without evi-dence of a valid prescription for each controlled substance for which theemployee tested positive. In the case of the employee declining to submit to sucha test, the employee shall be ineligible for benefits until the employee again quali-fies for benefits in accordance with the rules promulgated under this paragraph.In the case of the employee testing positive in such a test without evidence of avalid prescription, the employee shall be ineligible for benefits until theemployee again qualifies for benefits in accordance with the rules promulgatedunder this paragraph, except that the employee may maintain his or her eligibil-ity for benefits in the same manner as is provided in s. 108.133 (3) (d). Thedepartment shall promulgate rules identifying a period of ineligibility that mustelapse or a requalification requirement that must be satisfied, or both, in orderfor an employee who becomes ineligible for benefits as provided in this para-graph to again qualify for benefits and specifying how a claimant may overcomethe presumption in this paragraph. The department shall charge to the fund’sbalancing account any benefits otherwise chargeable to the account of anemployer that is subject to the contribution requirements under ss. 108.17 and108.18 whenever an employee of that employer fails, without good cause, toaccept suitable work as described in this paragraph.

(c) If an employee fails, without good cause, to return to workwith a former employer that recalls the employee within 52 weeksafter the employee last worked for that employer, the employee isineligible to receive benefits until the employee earns wages afterthe week in which the failure occurs equal to at least 6 times theemployee’s weekly benefit rate under s. 108.05 (1) in employmentor other work covered by the unemployment insurance law of anystate or the federal government. For purposes of requalification,the employee’s weekly benefit rate shall be that rate which wouldhave been paid had the failure not occurred. This paragraph doesnot preclude an employee from establishing a benefit year duringa period in which the employee is ineligible to receive benefitsunder this paragraph if the employee qualifies to establish a bene-fit year under s. 108.06 (2) (a). The department shall charge to thefund’s balancing account any benefits otherwise chargeable to theaccount of any employer that is subject to the contribution require-ments under ss. 108.17 and 108.18 whenever an employee of thatemployer fails, without good cause, to return to work with thatemployer. This paragraph does not apply to an employee whofails to return to work with a former employer if the work offeredwould not be considered suitable work under par. (d) or (dm),whichever is applicable. If an employee receives actual notice ofa recall to work, par. (a) applies in lieu of this paragraph.

(d) With respect to the first 6 weeks after the employee becameunemployed, “suitable work,” for purposes of par. (a), meanswork to which all of the following apply:

1. The work does not involve a lower grade of skill than thatwhich applied to the employee on one or more of his or her mostrecent jobs.

2. The hourly wage for the work is 75 percent or more of whatthe employee earned on the highest paying of his or her mostrecent jobs.

(dm) With respect to the 7th week after the employee becameunemployed and any week thereafter, “suitable work,” for pur-poses of par. (a), means any work that the employee is capable ofperforming, regardless of whether the employee has any relevantexperience or training, that pays wages that are above the lowestquartile of wages for similar work in the labor market area inwhich the work is located, as determined by the department.

(em) An employee shall have good cause under this subsectiononly if the department determines that the failure related to theemployee’s personal safety, the employee’s sincerely held reli-

gious beliefs, or an unreasonable commuting distance, or if theemployee had another compelling reason that would have madeaccepting the offer unreasonable.

(f) This subsection does not apply to an individual claimingextended benefits if the individual fails to provide sufficient evi-dence that his or her prospects for obtaining work in his or her cus-tomary occupation within a period of time not exceeding 4 weeks,beginning with the first week of eligibility for extended benefits,are good.

(9) PROTECTION OF LABOR STANDARDS. Benefits shall not bedenied under this chapter to any otherwise eligible individual forrefusing to accept new work under any of the following condi-tions:

(a) If the position offered is vacant due directly to a strike, lock-out or other labor dispute.

(b) If the wages, hours, including arrangement and number, orother conditions of the work offered are substantially less favor-able to the individual than those prevailing for similar work in thelocality.

(c) If as a condition of being employed the individual wouldbe required to join a company union or to resign from or refrainfrom joining any bona fide labor organization.

(10) LABOR DISPUTE. (a) An employee who has left or par-tially or totally lost his or her work with an employing unit becauseof a strike or other bona fide labor dispute, other than a lockout,is not eligible to receive benefits based on wages paid for employ-ment prior to commencement of the dispute for any week in whichthe dispute is in active progress in the establishment in which theemployee is or was employed, except as provided in par. (b).

(b) An employee who did not establish a benefit year prior tocommencement of a strike or other bona fide labor dispute, otherthan a lockout, may establish a benefit year after commencementof the dispute if the employee qualifies to establish a benefit yearunder s. 108.06 (2) (a), but the wages paid to the employee foremployment prior to commencement of the dispute shall beexcluded from the employee’s base period wages under sub. (4)(a) and ss. 108.05 (1) and 108.06 (1) for any week in which the dis-pute is in active progress in the establishment in which theemployee is or was employed.

(c) For purposes of this subsection, if the active progress of astrike or other bona fide labor dispute ends on a Sunday, it is notin “active progress” in the calendar week beginning on that Sun-day as to any employee who did not normally work on Sundaysin the establishment in which the labor dispute occurs.

(d) In this subsection, “lockout” means the barring of one ormore employees from their employment in an establishment by anemployer as a part of a labor dispute, which is not directly subse-quent to a strike or other job action of a labor union or group ofemployees of the employer, or which continues or occurs after thetermination of a strike or other job action of a labor union or groupof employees of the employer.

(11) FRAUDULENT CLAIMS. (a) If a claimant, in filing his or herapplication for benefits or claim for any week, conceals any mate-rial fact relating to his or her eligibility for benefits, the claimantis ineligible for benefits as provided in par. (be).

(b) If a claimant, in filing a claim for any week, conceals anyof his or her wages earned or paid or payable or hours worked inthat week, the claimant is ineligible for benefits as provided in par.(be).

(be) A claimant is ineligible for benefits for acts of conceal-ment described in pars. (a) and (b) as follows:

1. For each single act of concealment occurring before thedate of the first determination of concealment under par. (a) or (b),the claimant is ineligible for benefits for which he or she wouldotherwise be eligible in an amount equivalent to 2 times the claim-ant’s weekly benefit rate under s. 108.05 (1) for the week in whichthe claim is made.



















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2. For each single act of concealment occurring after the dateof the first determination of concealment under par. (a) or (b), theclaimant is ineligible for benefits for which he or she would other-wise be eligible in an amount equivalent to 4 times the claimant’sweekly benefit rate under s. 108.05 (1) for the week in which theclaim is made.

3. For each single act of concealment occurring after the dateof a 2nd or subsequent determination of concealment under par.(a) or (b), the claimant is ineligible for benefits for which he or shewould otherwise be eligible in an amount equivalent to 8 times theclaimant’s weekly benefit rate under s. 108.05 (1) for the week inwhich the claim is made.

(bh) In addition to ineligibility for benefits resulting from con-cealment as provided in par. (be), the department shall assess apenalty against the claimant in an amount equal to 40 percent ofthe benefit payments erroneously paid to the claimant as a resultof one or more acts of concealment described in pars. (a) and (b).

(bm) The department shall apply any ineligibility under par.(be) against benefits and weeks of eligibility for which the claim-ant would otherwise be eligible after the week of concealment andwithin 6 years after the date of an initial determination issuedunder s. 108.09 finding that a concealment occurred. The claim-ant shall not receive waiting period credit under s. 108.04 (3) forthe period of ineligibility applied under par. (be). If no benefit rateapplies to the week for which the claim is made, the departmentshall use the claimant’s benefit rate for the claimant’s next benefityear beginning after the week of concealment to determine theamount of the benefit reduction.

(c) Any employing unit that aids and abets a claimant in com-mitting or attempts to aid and abet a claimant in committing an actof concealment described in par. (a) or (b) may, by a determinationissued under s. 108.10, be required, as to each act of concealmentthe employing unit aids and abets or attempts to aid and abet, toforfeit an amount equal to the amount of the benefits the claimantimproperly received as a result of the concealment. In addition,the employing unit shall be penalized as follows:

1. The employing unit shall forfeit $500 for each single actof concealment that the employing unit aids and abets or attemptsto aid and abet a claimant to commit occurring before the date ofthe first determination that the employing unit has so acted.

2. The employing unit shall forfeit $1,000 for each single actof concealment that the employing unit aids and abets or attemptsto aid and abet a claimant to commit occurring after the date of thefirst determination that the employing unit has so acted in whicha penalty is applied under subd. 1. but on or before the date of thefirst determination that the employing unit has so acted in whicha penalty is applied under this subdivision.

3. The employing unit shall forfeit $1,500 for each single actof concealment that the employing unit aids and abets or attemptsto aid and abet a claimant to commit occurring after the date of thefirst determination that the employing unit has so acted in whicha penalty is applied under subd. 2.

(cm) If any person makes a false statement or representationin order to obtain benefits in the name of another person, the bene-fits received by that person constitute a benefit overpayment.Such person may, by a determination or decision issued under s.108.095, be required to repay the amount of the benefits obtainedand be assessed an administrative assessment in an additionalamount equal to the amount of benefits obtained.

(d) In addition to other remedies, the department may, by civilaction, recover any benefits obtained by means of any false state-ment or representation or any administrative assessment imposedunder par. (cm). Chapter 778 does not apply to collection of anybenefits or assessment under this paragraph.

(e) This subsection may be applied even when other provi-sions, including penalty provisions, of this chapter are applied.

(f) All amounts forfeited under par. (c) and all collections fromadministrative assessments under par. (cm) shall be credited to theadministrative account.

(g) 1. In this subsection, “conceal” means to intentionally mis-lead the department by withholding or hiding information or mak-ing a false statement or misrepresentation.

2. A claimant has a duty of care to provide an accurate andcomplete response to each inquiry made by the department in con-nection with his or her receipt of benefits. The department shallconsider the following factors in determining whether a claimantintended to mislead the department as described in subd. 1.:

a. Whether the claimant failed to read or follow instructionsor other communications of the department related to a claim forbenefits.

b. Whether the claimant relied on the statements or represen-tations of persons other than an employee of the department whois authorized to provide advice regarding the claimant’s claim forbenefits.

c. Whether the claimant has a limitation or disability and, ifso, whether the claimant provided evidence to the department ofthat limitation or disability.

d. The claimant’s unemployment insurance claims filingexperience.

e. Any instructions or previous determinations of conceal-ment issued or provided to the claimant.

f. Any other factor that may provide evidence of the claim-ant’s intent.

3. Nothing in this subsection requires the department, whenmaking a finding of concealment, to determine or prove that aclaimant had an intent or design to receive benefits to which theclaimant knows he or she was not entitled.

(12) PREVENTION OF DUPLICATE PAYMENTS. (b) Any individualwho receives, through the department, any other type of unem-ployment benefit or allowance for a given week is ineligible forbenefits for that same week under this chapter, except as specifi-cally required for conformity with the federal trade act of 1974(P.L. 93−618).

(c) Any individual who receives unemployment insurance fora given week under any federal law through any federal agencyshall be ineligible for benefits paid or payable for that same weekunder this chapter.

(d) Any individual who receives unemployment insurance fora given week under the law of any other state, with no use of bene-fit credits earned under this chapter, shall be ineligible for benefitspaid or payable for that same week under this chapter.

(e) Any individual who receives a temporary total disabilitypayment or a permanent total disability payment for a whole weekunder ch. 102 or under any federal law which provides for pay-ments on account of a work−related injury or illness analogous tothose provided under ch. 102 shall be ineligible for benefits paidor payable for that same week under this chapter unless otherwiseprovided by federal law. A temporary total disability payment, atemporary partial disability payment, or a permanent total disabil-ity payment under those provisions received by an individual forpart of a week shall be treated as wages for purposes of eligibilityfor benefits for partial unemployment under s. 108.05 (3).

(f) 1m. The intent of the legislature in enacting this paragraphis to prevent the payment of duplicative government benefits forthe replacement of lost earnings or income, regardless of an indi-vidual’s ability to work.

2m. In this paragraph, “social security disability insurancepayment” means a payment of social security disability insurancebenefits under 42 USC ch. 7 subch. II.

3. a. Except as provided in subd. 3. b. to d., an individual isineligible for benefits under this chapter for each week in theentire month in which a social security disability insurance pay-ment is issued to the individual.

b. In the first month a social security disability insurance pay-ment is first issued to an individual, the individual is ineligible forbenefits under this chapter for each week beginning with the week




















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the social security disability insurance payment is issued to theindividual and all subsequent weeks in that month.

c. Following a cessation of social security disability insurancepayments to an individual and upon the individual again beingissued a social security disability insurance payment, the individ-ual is ineligible for benefits under this chapter for each weekbeginning with the week the social security disability insurancepayment is issued to the individual and all subsequent weeks inthat month.

d. Following cessation of social security disability insurancepayments, an individual may be eligible for benefits under thischapter, if otherwise qualified, beginning with the week followingthe last Saturday of the month in which the individual is issued hisor her final social security disability insurance payment.

4. Information that the department receives or acquires fromthe federal social security administration regarding the issuanceof social security disability insurance payments is considered con-clusive, absent clear and convincing evidence that the informationwas erroneous.

(13) NOTIFICATION AS TO INELIGIBILITY. (a) The departmentshall apply any provision of this chapter which may disqualify aclaimant from receiving benefits whether or not the claimant’semploying unit questions the claimant’s eligibility or files thereport required under s. 108.09 (1).

(b) If an employer fails to file the required wage report unders. 108.205 for an employee who has claimed benefits from theemployer’s account, the department may compute and proceed topay the benefits thus claimed, based on the claimant’s statementsand any other information then available.

(c) If an employer, after notice of a benefit claim, fails to filean objection to the claim under s. 108.09 (1), any benefits allow-able under any resulting benefit computation shall, unless thedepartment applies a provision of this chapter to disqualify theclaimant, be promptly paid. Except as otherwise provided in thisparagraph, any eligibility question in objection to the claim raisedby the employer after benefit payments to the claimant are com-menced does not affect benefits paid before the end of the weekin which a determination is issued as to the eligibility questionunless the benefits are erroneously paid without fault on the partof the employer. Except as otherwise provided in this paragraph,if an employer fails to provide correct and complete informationrequested by the department during a fact−finding investigation,but later provides the requested information, benefits paid beforethe end of the week in which a redetermination is issued regardingthe matter or, if no redetermination is issued, before the end of theweek in which an appeal tribunal decision is issued regarding thematter, are not affected by the redetermination or decision, unlessthe benefits are erroneously paid without fault on the part of theemployer as provided in par. (f). If benefits are erroneously paidbecause the employer and the employee are at fault, the depart-ment shall charge the employer for the benefits and proceed to cre-ate an overpayment under s. 108.22 (8) (a). If benefits are erro-neously paid without fault on the part of the employer, regardlessof whether the employee is at fault, the department shall charge thebenefits as provided in par. (d), unless par. (e) applies, and proceedto create an overpayment under s. 108.22 (8) (a). If benefits areerroneously paid because an employer is at fault and the depart-ment recovers the benefits erroneously paid under s. 108.22, therecovery does not affect benefit charges made under this para-graph.

(d) 1. If the department finds that any benefits charged to anemployer’s account have been erroneously paid to an employeewithout fault by the employer, the department shall notify theemployee and the employer of the erroneous payment.

2. If recovery of an overpayment is permitted under s. 108.22(8) (c) and benefits are currently payable to the employee from theemployer’s account, the department may correct the error byadjusting the benefits accordingly.

3. To correct any erroneous payment not so adjusted that wascharged to the account of an employer that is subject to the con-tribution requirements of ss. 108.17 and 108.18, the departmentshall do one of the following:

a. If recovery of an overpayment is permitted under s. 108.22(8) (c), restore the proper amount to the employer’s account andcharge that amount to the fund’s balancing account, and shallthereafter reimburse the balancing account by crediting to it bene-fits which would otherwise be payable to, or cash recovered from,the employee.

b. If recovery of an overpayment is not permitted under s.108.22 (8) (c), restore the proper amount to the employer’saccount and charge that amount to the fund’s balancing accountunless s. 108.07 (5) (c) applies.

4. To correct any erroneous payment not so adjusted from theaccount of an employer that is subject to reimbursement financ-ing, the department shall do one of the following:

a. If recovery of an overpayment is permitted under s. 108.22(8) (c), credit to the account benefits which would otherwise bepayable to, or cash received from, the employee, unless subd. 4.c. applies.

b. If recovery of an overpayment is not permitted under s.108.22 (8) (c), restore the proper amount to the employer’saccount and charge that amount in accordance with s. 108.07 (5).

c. If the erroneous payment resulted from a false statement orrepresentation about an individual’s identity and the employerwas not at fault for the erroneous payment, restore the properamount to the employer’s account and reimburse the balancingaccount by crediting to it benefits that would otherwise be payableto, or cash recovered from, the individual who caused the erro-neous payment.

(e) If the department erroneously pays benefits from oneemployer’s account and a 2nd employer is at fault, the departmentshall credit the benefits paid to the first employer’s account andcharge the benefits paid to the 2nd employer’s account. Filing ofa tardy or corrected report or objection does not affect the 2ndemployer’s liability for benefits paid before the end of the weekin which the department makes a recomputation of the benefitsallowable or before the end of the week in which the departmentissues a determination concerning any eligibility question raisedby the report or by the 2nd employer. If the 2nd employer fails toprovide correct and complete information requested by thedepartment during a fact−finding investigation, but later providesthe requested information, the department shall charge to theaccount of the 2nd employer the cost of benefits paid before theend of the week in which a redetermination is issued regarding thematter or, if no redetermination is issued, before the end of theweek in which an appeal tribunal decision is issued regarding thematter, unless the benefits erroneously are paid without fault onthe part of the employer as provided in par. (f). If the departmentrecovers the benefits erroneously paid under s. 108.22, the recov-ery does not affect benefit charges made under this paragraph.

(f) If benefits are erroneously paid because the employer failsto file a report required by this chapter, the employer fails to pro-vide correct and complete information on the report, the employerfails to object to the benefit claim under s. 108.09 (1), theemployer fails to provide correct and complete informationrequested by the department during a fact−finding investigation,unless an appeal tribunal, the commission, or a court of competentjurisdiction finds that the employer had good cause for the failureto provide the information, or the employer aids and abets theclaimant in an act of concealment as provided in sub. (11), theemployer is at fault. If benefits are erroneously paid because anemployee commits an act of concealment as provided in sub. (11)or fails to provide correct and complete information to the depart-ment, the employee is at fault.


(g) 1. In this paragraph:




















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a. “Combined−wage claim” means a claim for benefits underthis chapter that is filed pursuant to a reciprocal arrangemententered into under s. 108.14 (8n).

b. “Out−of−state employer” means a person that employs anindividual who files a combined−wage claim in which the wagesand employment from that person are covered under the unem-ployment compensation law of another state.

2. The department may issue a determination that an out−of−state employer is at fault for the erroneous payment of benefitsunder a combined−wage claim in the same manner as the depart-ment issues determinations under s. 108.10, if the unemploymentinsurance account of the out−of−state employer is potentiallychargeable.

3. A determination issued under subd. 2. is subject to s. 108.10and may be appealed in the same manner as a determination issuedunder s. 108.10.

(14) WAR−TIME APPLICATION OF SUBSECTION (7) OR (8). If thedepartment finds that the official war−time manpower policies ofthe United States are or may be materially hampered, in any clearlydefinable class of cases, by any application of sub. (7) or (8), so asto interfere with the effective war−time use of civilian manpowerin Wisconsin, the department may by general rule, after public hear-ing, modify or suspend such application accordingly.

(15) DEPARTMENT POWERS TO ASSIST CLAIMANTS. (a) Exceptas provided in par. (b), the department may do any of the followingfor the purpose of assisting claimants to find or obtain work:

1. Use the information or materials provided under sub. (2)(a) 4. to assess a claimant’s efforts, skills, and ability to find orobtain work and to develop a list of potential opportunities for aclaimant to obtain suitable work. A claimant who otherwise satis-fies the requirement under sub. (2) (a) 3. is not required to applyfor any specific positions on the list in order to satisfy that require-ment.

2. Require a claimant to participate in a public employmentoffice workshop or training program or in similar reemploymentservices that do not charge the claimant a participation fee and thatoffer instruction to improve the claimant’s ability to obtain suit-able work.

(b) This subsection does not apply with respect to a claimantwho is exempt from any of the requirements in sub. (2) (a) 2. or3. in a given week.

(16) APPROVED TRAINING. (a) In this subsection, “approvedtraining” means:

1. A course of vocational training or basic education which isa prerequisite to such training in which an individual is enrolled if:

a. The course is expected to increase the individual’s opportu-nities to obtain employment;

b. The course is given by a school established under s. 38.02or another training institution approved by the department;

c. The individual is enrolled full time as determined by thetraining institution;

d. The course does not grant substantial credit leading to abachelor’s or higher degree; and

e. The individual is attending regularly and making satisfac-tory progress in the course.

2. A program administered by the department for the trainingof unemployed workers, other than the youth apprenticeship pro-gram under s. 106.13;

3. The plan of any state for training under the federal trade act,19 USC 2296; or

4. A plan for training approved under the federal WorkforceInnovation and Opportunity Act, 29 USC 3101 to 3361, or anotherfederal law that enhances job skills.

(am) The department shall not apply any benefit reduction ordisqualification under sub. (1) (a), (2) (a), or (8), or s. 108.141 (3g)(a) or (c) to any otherwise eligible individual for any week as aresult of the individual’s enrollment in approved training.

(b) The department shall not apply any benefit reduction ordisqualification under sub. (1) (b), (2) (a), or (7) (c) or (cg) or s.108.141 (3g) (d) that is not the result of approved training whilean individual is enrolled in approved training.

(d) If an individual is enrolled in approved training specifiedin par. (a) 3. or 4.:

1. The department shall not deny benefits under sub. (7) as aresult of the individual’s leaving unsuitable work to enter or con-tinue such training, as a result of the individual’s leaving work thatthe individual engaged in on a temporary basis during a break inthe training or a delay in the commencement of the training, orbecause the individual left on−the−job training not later than 30days after commencing that training because the individual didnot meet the requirements of the federal trade act under 19 USC2296 (c) (1) (B); and

2. The requalifying requirements under subs. (7) and (8) donot apply while the individual is enrolled in approved trainingspecified in par. (a) 3. or 4.

(e) The department shall charge to the fund’s balancingaccount the cost of benefits paid to an individual that are otherwisechargeable to the account of an employer that is subject to the con-tribution requirements of ss. 108.17 and 108.18 if the individualreceives benefits based on the application of par. (am), (b), or (d).

(f) As a condition to qualification of a course as approved train-ing for an individual under this subsection, the department mayrequire a certification from the training institution showing theindividual’s attendance and progress in the course.

(17) EDUCATIONAL EMPLOYEES. (a) A school year employeeof an educational institution who performs services in an instruc-tional, research or principal administrative capacity is ineligiblefor benefits based on such services for any week of unemploymentwhich occurs:

1. During the period between 2 successive academic years orterms, if the school year employee performed such services for anyeducational institution in the first such year or term and if there isreasonable assurance that he or she will perform such services forany educational institution in the 2nd such year or term; or

2. During the period between 2 regular but not successive aca-demic terms, when an agreement between an employer and aschool year employee provides for such a period, if the school yearemployee performed such services for any educational institutionin the first such term and if there is reasonable assurance that heor she will perform such services for any educational institutionin the 2nd such term.

(b) A school year employee of a government unit, Indian tribe,or nonprofit organization which provides services to or on behalfof an educational institution who performs services in an instruc-tional, research, or principal administrative capacity is ineligiblefor benefits based on such services for any week of unemploymentwhich occurs:

1. During the period between 2 successive academic years orterms, if the school year employee performed such services forany such government unit, Indian tribe, or nonprofit organizationin the first such year or term and if there is reasonable assurancethat he or she will perform such services for any such governmentunit, Indian tribe, or nonprofit organization in the 2nd such yearor term; or

2. During the period between 2 regular but not successive aca-demic terms, when an agreement between an employer and aschool year employee provides for such a period, if the school yearemployee performed such services for any such government unit,Indian tribe, or nonprofit organization in the first such term and ifthere is reasonable assurance that he or she will perform such ser-vices for any such government unit, Indian tribe, or nonprofitorganization in the 2nd such term.

(c) A school year employee of an educational service agencywho performs services in an instructional, research or principaladministrative capacity, and who provides such services in an

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educational institution or to or on behalf of an educational institu-tion, is ineligible for benefits based on such services for any weekof unemployment which occurs:

1. During the period between 2 successive academic years orterms, if the school year employee performed such services forany educational service agency in the first such year or term andif there is reasonable assurance that he or she will perform suchservices for any educational service agency in the 2nd such yearor term; or

2. During the period between 2 regular but not successive aca-demic terms, when an agreement between an employer and aschool year employee provides for such a period, if the school yearemployee performed such services for any educational serviceagency in the first such term and if there is reasonable assurancethat he or she will perform such services for any educational ser-vice agency in the 2nd such term.

(d) A school year employee of an educational institution whoperforms services other than in an instructional, research or prin-cipal administrative capacity is ineligible for benefits based onsuch services for any week of unemployment which occurs duringa period between 2 successive academic years or terms if theschool year employee performed such services for any educa-tional institution in the first such year or term and there is reason-able assurance that he or she will perform such services for anyeducational institution in the 2nd such year or term.

(e) A school year employee of a government unit, Indian tribe,or nonprofit organization that provides services to or on behalf ofany educational institution who performs services other than in aninstructional, research, or principal administrative capacity isineligible for benefits based on such services for any week ofunemployment which occurs during a period between 2 succes-sive academic years or terms if the school year employee per-formed such services for any such government unit, Indian tribe,or nonprofit organization in the first such year or term and thereis reasonable assurance that he or she will perform such servicesfor any such government unit, Indian tribe, or nonprofit organiza-tion in the 2nd such year or term.

(f) A school year employee of an educational service agencywho performs services other than in an instructional, research orprincipal administrative capacity, and who provides such servicesin an educational institution or to or on behalf of an educationalinstitution, is ineligible for benefits based on such services for anyweek of unemployment which occurs during a period between 2successive academic years or terms if the school year employeeperformed such services for any educational service agency in thefirst such year or term and there is reasonable assurance that he orshe will perform such services for any educational service agencyin the 2nd such year or term.

(g) A school year employee of an educational institution whoperforms services as described in par. (a) or (d) is ineligible forbenefits based on such services for any week of unemploymentwhich occurs during an established and customary vacationperiod or holiday recess if the school year employee performedsuch services for any educational institution in the period immedi-ately before the vacation period or holiday recess, and there is rea-sonable assurance that he or she will perform the servicesdescribed in par. (a) or (d) for any educational institution in theperiod immediately following the vacation period or holidayrecess.

(h) A school year employee of a government unit, Indian tribe,or nonprofit organization which provides services to or on behalfof an educational institution who performs the services describedin par. (b) or (e) is ineligible for benefits based on such servicesfor any week of unemployment which occurs during an estab-lished and customary vacation period or holiday recess if theschool year employee performed such services for any such gov-ernment unit, Indian tribe, or nonprofit organization in the periodimmediately before the vacation period or holiday recess, andthere is reasonable assurance that the school year employee willperform the services described in par. (b) or (e) for any such gov-

ernment unit, Indian tribe, or nonprofit organization in the periodimmediately following the vacation period or holiday recess.

(i) A school year employee of an educational service agencywho performs the services described in par. (c) or (f), and who pro-vides such services in an educational institution or to or on behalfof an educational institution, is ineligible for benefits based onsuch services for any week of unemployment which occurs duringan established and customary vacation period or holiday recess ifthe school year employee performed such services for any educa-tional service agency in the period immediately before the vaca-tion period or holiday recess, and there is reasonable assurancethat the school year employee will perform the services describedin par. (c) or (f) for any educational service agency in the periodimmediately following the vacation period or holiday recess.

(j) A school year employee who did not establish a benefit yearprior to becoming ineligible to receive benefits under pars. (a) to(i) may establish a benefit year on or after that date if the schoolyear employee qualifies to establish a benefit year under s. 108.06(2) (a), but the wages paid the school year employee for any weekduring which pars. (a) to (i) apply shall be excluded from theschool year employee’s base period wages under sub. (4) (a) andss. 108.05 (1) and 108.06 (1) for any week during which pars. (a)to (i) apply. A school year employee who established a benefityear prior to becoming ineligible to receive benefits under pars.(a) to (i) may receive benefits based on employment with otheremployers during the benefit year only if he or she has base periodwages from such employment sufficient to qualify for benefitsunder sub. (4) (a) and ss. 108.05 (1) and 108.06 (1) for any weekduring which pars. (a) to (i) apply.

(k) If benefits are reduced or denied to a school year employeewho performed services other than in an instructional, research orprincipal administrative capacity under pars. (d) to (f), and thedepartment later determines that the school year employee wasnot offered an opportunity to perform such services for an applica-ble employer under pars. (d) to (f) in the 2nd academic year orterm, the department shall recompute the school year employee’sbase period wages under sub. (4) (a) and ss. 108.05 (1) and 108.06(1) and shall make retroactive payment of benefits for each weekof such reduction or denial if the school year employee:

1. Establishes a benefit year for the period for which retroac-tive payment is to be made, in the manner prescribed by rule of thedepartment, if the school year employee has not established sucha benefit year;

2. Files a claim under s. 108.08 for each week of reduction ordenial in the manner prescribed by rule of the department; and

3. Was otherwise eligible to receive benefits for those weeks.

(18) ILLEGAL ALIENS. (a) The wages paid to an employee whoperformed services while the employee was an alien shall, if basedon such services, be excluded from the employee’s base periodwages for purposes of sub. (4) (a) and ss. 108.05 (1) and 108.06(1) unless the employee is an alien who was lawfully admitted forpermanent residence at the time such services were performed,was lawfully present for the purpose of performing such services,or was permanently residing in the United States under color oflaw at the time such services were performed, including an alienwho was lawfully present in the United States as a result of theapplication of the provisions of section 212 (d) (5) of the federalimmigration and nationality act (8 USC 1182 (d) (5)). All claim-ants shall be uniformly required to provide information as towhether they are citizens and, if they are not, any determinationdenying benefits under this subsection shall not be made exceptupon a preponderance of the evidence.

(am) Paragraph (a) does not preclude an employee from estab-lishing a benefit year during a period in which the employee isineligible to receive benefits under par. (a) if the employee quali-fies to establish a benefit year under s. 108.06 (2) (a).

(b) Any amendment of s. 3304 (a) (14) of the federal unem-ployment tax act specifying conditions other than as stated in par.(a) for denial of benefits based on services performed by aliens,




















































or changing the effective date for required implementation of par.(a) or such other conditions, which is a condition of approval ofthis chapter for full tax credit against the tax imposed by the fed-eral unemployment tax act, shall be applicable to this subsection.

(19) PROFESSIONAL ATHLETES. An employee who performsservices substantially all of which consist of participating in sportsor athletic events, or training or preparing to so participate, shallbe ineligible for benefits based on any employment for any weekof unemployment which occurs during the period between 2 suc-cessive sport seasons or similar periods if the employee performedsuch services in the first such season or period and there is a rea-sonable assurance that the employee will perform such services inthe 2nd such season or period.

History: 1971 c. 40, 42, 53, 211; 1973 c. 247; 1975 c. 24, 343; 1977 c. 127, 133,286, 418; 1979 c. 52, 176; 1981 c. 28, 36, 315, 391; 1983 a. 8, 27, 99, 168; 1983 a.189 s. 329 (28); 1983 a. 337, 384, 468, 538; 1985 a. 17, 29, 40; 1987 a. 38 ss. 23 to59, 107, 136; 1987 a. 255, 287, 403; 1989 a. 77; 1991 a. 89; 1993 a. 112, 122, 373,492; 1995 a. 118, 417, 448; 1997 a. 35, 39; 1999 a. 9, 15, 83; 2001 a. 35; 2003 a. 197;2005 a. 86; 2007 a. 59; 2009 a. 11, 287; 2011 a. 32, 123, 198, 236; 2013 a. 11, 20, 36;2013 a. 173 ss. 13, 33; 2013 a. 276; 2015 a. 55, 86, 195; 2015 a. 197 s. 51; 2015 a. 334;2017 a. 157; s. 35.17 correction in (5g) (b).


Employees at Wisconsin terminals of trucking companies who were laid off as aresult of a strike at a Chicago terminal were eligible for unemployment compensationbecause the Chicago terminal was a separate establishment. Liberty Trucking Co. v.DILHR, 57 Wis. 2d 331, 204 N.W.2d 457 (1973).

“New work” in sub. (9) includes indefinitely laid off employees who are recalled,as well as new job applicants. The department must determine whether a laid−offemployee had good cause for refusing work on a different shift with a higher payscale. Allen−Bradley Co. v. DILHR, 58 Wis. 2d 1, 205 N.W.2d 129 (1973).

When a union that had given a notice of contract termination withdrew it beforea strike began, there was no labor dispute in progress when the employer later closedits plant. Kansas City Star Co. v. DILHR, 60 Wis. 2d 591, 211 N.W.2d 488 (1973).

Intent is a crucial question in determining misconduct under sub. (5), but is notdeterminative. Carelessness or negligence that manifests equal culpability, wrongfulintent, or evil design is misconduct. McGraw−Edison Co. v. DILHR, 64 Wis. 2d 703,221 N.W.2d 677 (1974).

A self−employed claimant who was both the employee and the employer could notdisassociate his fault or misfortune as an employer so as to become eligible for unem-ployment benefits under sub. (7) (b). Fish v. White Equipment Sales & Service, Inc.64 Wis. 2d 737, 221 N.W.2d 864 (1974).

Masons, unemployed because their employer locked out masons’ laborers, wereineligible under sub. (10) for benefits because the masons would have been working“but for” a bona fide labor dispute. De Leeuw v. DILHR, 71 Wis. 2d 446, 238 N.W.2d706 (1976).

Refusal to comply with an employer’s grooming code that was not necessary forsafety was not misconduct under sub. (5). If an employee’s grooming choices createan unreasonable safety hazard in violation of an employer’s reasonable safety rule,the rule may be justified notwithstanding the right of free expression. ConsolidatedConstruction Co., Inc. v. Casey, 71 Wis. 2d 811, 238 N.W.2d 758 (1976).

Striking employees discharged during a strike are not ineligible for benefitsbecause of sub. (10). Hiring permanent replacements is not an automatic dischargeof the employees who are replaced. The employer must take some affirmative actionto replace the employees, determined by the conduct of the employer and employees.Carley Ford Lincoln Mercury, Inc. v. Bosquette, 72 Wis. 2d 569, 241 N.W.2d 596.

“Fault” under sub. (1) (f), in the context of an employee’s failure to pass a licensingexamination, means blameworthy or negligent conduct, not incompetence. Milwau-kee County v. DILHR, 80 Wis. 2d 445, 259 N.W.2d 118 (1977).

Picketing in violation of a collective bargaining agreement was misconduct undersub. (6) (a), 1977 stats. Universal Foundry Co. v. DILHR, 86 Wis. 2d 582, 273N.W.2d 324 (1979).

Indefinite layoff severs an employment relationship. A. O. Smith Corp. v. DILHR,88 Wis. 2d 262, 276 N.W.2d 279 (1979).

The decision of a company’s sole shareholders, who were also its sole employees,to file for voluntary bankruptcy disqualified them for unemployment benefits. Han-mer v. DILHR, 92 Wis. 2d 90, 284 N.W.2d 587 (1979).

An employee who refused on religious grounds to pay mandatory union dues didnot voluntarily terminate employment under sub. (7) (a). Nottelson v. DILHR, 94Wis. 2d 106, 287 N.W.2d 763 (1980).

An employee who voluntarily terminated part−time employment, which prior totermination had not affected eligibility, became ineligible under sub. (7) (a). Elling-son v. DILHR, 95 Wis. 2d 710, 291 N.W.2d 649 (Ct. App. 1980).

An employee who was transferred to a workplace 25 miles away and did notreceive a pay increase to cover the increased commuting costs had good cause to quit.Farmers Mill of Athens, Inc. v. DILHR, 97 Wis. 2d 576, 294 N.W.2d 39 (Ct. App.1980).

Falsification of an employment application with respect to a criminal record con-stitutes “misconduct” under sub. (5), regardless of materiality to the employee’s par-ticular job. Miller Brewing Co. v. DILHR, 103 Wis. 2d 496, 308 N.W.2d 922 (Ct.App. 1981).

Whether leaving work without permission as the result of an alleged safety viola-tion was misconduct is determined based on whether a reasonable person would rea-sonably believe that the given working conditions presented a hazard to health orsafety. Wehr Steel Co. v. DILHR, 106 Wis. 2d 111, 315 N.W.2d 357 (1982).

Sub. (10) does not deny equal protection to nonstriking workers laid off becauseof a strike. Jenks v. DILHR, 107 Wis. 2d 714, 321 N.W.2d 347 (Ct. App. 1982).

Under sub. (1) or (7), a pregnant employee who could not perform her specific jobbut could do other work was eligible for benefits. Rhinelander Paper Co., Inc. v.DILHR, 120 Wis. 2d 162, 352 N.W.2d 679 (Ct. App. 1984).

A teacher who forgot to accept an employment offer under s. 118.22 (2) and whowas consequently terminated did not voluntarily terminate employment under sub.(7). Nelson v. LIRC, 123 Wis. 2d 221, 365 N.W.2d 629 (Ct. App. 1985).

A claimant who was physically able to perform less than 15 percent of the jobs inthe job market was ineligible under sub. (2) (a). Brooks v. LIRC, 138 Wis. 2d 106,405 N.W.2d 705 (Ct. App. 1987).

“Reasonable assurance” under sub. (17) (b) is a written, implied, or verbal agree-ment pursuant to which the employee will perform similar services during the follow-ing academic term. Farrell v. LIRC, 147 Wis. 2d 476, 433 N.W.2d 269 (Ct. App.1988).

Under sub. (10) (d), “lockout” requires that the employer physically bar employ-ees’ entrance into the workplace; there is no inquiry into the cause for the work stop-page. Trinwith v. LIRC, 149 Wis. 2d 634, 439 N.W.2d 581 (Ct. App. 1989).

The federal immigration act did not retroactively confer permanent resident statuson an alien for compensation purposes under sub. (18). Pickering v. LIRC, 156 Wis.2d 361, 456 N.W.2d 874 (Ct. App. 1990).

A teacher was entitled to unemployment benefits during the summer breakbetween academic years when the teacher was permanently employed for all of thefirst academic year but was offered employment as a long−term substitute for the firstsemester of the second academic year. DILHR v. LIRC, 161 Wis. 2d 231, 467 N.W.2d545 (1991).

Sub. (17) (c) [now (17) (g)] was not applicable to a teacher who qualified for bene-fits although working periodically as substitute. Wanish v. LIRC, 163 Wis. 2d 901,472 N.W.2d 596 (Ct. App. 1991).

Employment offers by a temporary employment agency at rates substantiallylower than the prevailing rates for similar work was “good cause” under sub. (7) (b);sub. (7) (f) does not preclude a finding of “good cause” when the offered wage is morethan two−thirds of the prior wage. Cornwell Personnel Associates v. LIRC, 175 Wis.2d 537, 499 N.W.2d 705 (Ct. App. 1993).

The intent of sub. (16) (b) is discussed. Murphy v. LIRC, 183 Wis. 2d 205, 515N.W.2d 487 (Ct. App. 1994).

LIRC’s interpretation of ‘‘suitable work” in sub. (8) (a) as being work that is rea-sonable considering the claimant’s training, experience, and length of unemploymentand of ‘‘became unemployed” in sub. (8) (d) as being when the person is no longerperforming services for the employer are reasonable and consistent with the schemeof ch. 108. Hubert v. LIRC, 186 Wis. 2d 590, 522 N.W.2d 512 (Ct. App. 1994).

Sub. (8) (d) describes a situation when “good cause” under sub. (8) (a) must befound. It does not mean there is no “good cause” if its conditions are not met. DILHRv. LIRC, 193 Wis. 2d 391, 535 N.W.2d 6 (Ct. App. 1995).

Excessive tardiness, which disrupted an office work schedule, rose to the level ofmisconduct under sub. (5). Charette v. LIRC, 196 Wis. 2d 956, 540 N.W.2d 239 (Ct.App. 1995), 94−3238.

A “reasonable assurance” of employment under sub. (17) (a) 1. requires an offerof employment under similar terms and circumstances, including location. Jobs 180miles apart are not similar; the offer of such a job does not terminate benefits. Bunkerv. LIRC, 197 Wis. 2d 606, 541 N.W.2d 168 (Ct. App. 1995), 95−0174.

Misconduct under sub. (5) is the intentional and substantial disregard of anemployer’s interests. The crucial question is the employee’s intent or attitude thatattends the conduct alleged to be misconduct. Bernhardt v. LIRC, 207 Wis. 2d 292,558 N.W.2d 874 (Ct. App. 1996), 95−3549.

To be entitled to benefits under sub. (7) (am), there must be an identifiable, threat-ened suspension or termination of another employee’s work and not just a responseto separation incentives offered by the employer as a cost−cutting measure. Berry v.LIRC, 213 Wis. 2d 397, 570 N.W.2d 610 (Ct. App. 1997), 97−0260.

The definition of “employer” under sub. (10) (d) does not include an employerjoined or associated with another for the purpose of collective bargaining who is notsubject to a strike against the other employer. Brauneis v. LIRC, 2000 WI 69, 236Wis. 2d 27, 612 N.W.2d 635, 98−2212.

Sub. (6) makes no distinction between suspensions with pay or without pay. Cityof Kenosha v. LIRC, 2000 WI App 131, 237 Wis. 2d 304, 614 N.W.2d 508, 99−1456.

LIRC could reasonably decide that an employee’s physical assault of anotheremployee in reaction to discriminatory, harassing comments of a non−physical naturewas misconduct under sub. (5) even though the employer may have failed to properlyrespond to the employee’s past complaints. Lopez v. LIRC, 2002 WI App 63, 252Wis. 2d 476, 642 N.W.2d 561, 01−0165.

To demonstrate voluntary termination of employment for good cause under sub.(7) (b), the employee must show that the termination involved real and substantialfault on the part of the employer. Moving in violation of residency requirements ofa collective bargaining agreement was inconsistent with continuation of an employ-er−employee relationship and constituted voluntarily termination of employment.That both the employee and her new spouse were subject to residency requirementsthat, if honored, would have prevented their living together was not “good cause” fortermination. Klatt v. LIRC, 2003 WI App 197, 266 Wis. 2d 1038, 669 N.W.2d 752,02−3218.

The appropriateness of establishing an off−duty work rule is determined at the timeof the creation of the rule and not at the time of the violation of the rule. In this case,the employer and the union established a last chance agreement process to assistemployees with drug and alcohol problems while providing a safe work environmentfor all employees. It is not relevant that the precipitating fact of the employee’s dis-charge was violating his last chance agreement without causing a safety−related inci-dent. Patrick Cudahy Incorporated v. LIRC, 2006 WI App 211, 296 Wis. 2d 751, 723N.W. 2d 756, 05−2074.

Although the petitioner stated he was not quitting, he nonetheless refused to signa document, knowing it would cause his termination. These circumstances are theepitome of conduct inconsistent with continuation of the employment relationship,and it must be held that the employee intended and did leave his employment volun-tarily under sub. (7) (a). It was reasonable for the commission to determine that a fail-ure to sign an employee disciplinary form is never an automatic quit without goodcause when signing would not constitute an admission of conduct, and that this situa-
































































































































































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tion always requires a good cause inquiry into whether the employee knew signingwould not be an admission. Kierstead v. Labor and Industry Review Commission,2012 WI App 57, 341 Wis. 2d 343, 817 N.W.2d 878, 11−0938.

Nothing in sub. (6) suggests that suspensions that are the result of conduct con-nected with the employee’s work are excluded from the requirements of sub. (6) whileawaiting the conclusion of pending investigations or hearings. Although “goodcause” is not defined in the statute, the term has a commonly understood meaning,which is “a legally sufficient reason.” Under sub. (6) an employer’s reasons for sus-pending an employee must involve specific conduct by the employee which isdirectly connected to the employee’s work. Milwaukee County v. Labor and IndustryReview Commission, 2014 WI App 55, 354 Wis. 2d 162, 847 N.W.2d 874, 13−1613.

Under sub. (5g), an employee who has not committed misconduct may neverthe-less be ineligible for unemployment compensation. When an employee’s conductdoes not rise to the level of misconduct, the employee may be denied unemploymentbenefits if the employee was terminated for substantial fault. The burden is on theemployer to show that the termination was due to the employee’s substantial fault.Operton v. LIRC, 2017 WI 46, 375 Wis. 2d 1, 894 N.W.2d 426, 15−1055.

Sub. (5g) (a) 1. provides that one or more minor infractions do not constitute sub-stantial fault unless an infraction is repeated and the employer has previously warnedthe employee about the infraction. Under sub. (5g) (a) 2., an employee’s terminationis not for substantial fault if the termination resulted from one or more inadvertenterrors. Inadvertence is defined as “an accidental oversight; the result of careless-ness.” An employer’s warning is not dispositive of whether errors were inadvertent,and multiple inadvertent errors, even if the employee has been warned, do not neces-sarily constitute substantial fault. Operton v. LIRC, 2017 WI 46, 375 Wis. 2d 1, 894N.W.2d 426, 15−1055.

The Labor and Industry Review Commission’s (LIRC) interpretation of a defaultstandard within sub. (5) (e) was reasonable when it determined that an employer’sattendance policy could be more generous than the default standard, but if an employ-er’s policy is more strict than the 2 absences in 120 days default standard, then theemployee’s behavior may fall short of meeting the default standard in sub. (5) (e).LIRC’s reasoning was that the default standard, or misconduct/substantial fault, mustbe met in order to deny unemployment benefits due to absenteeism. Employers arefree to adopt a “zero−tolerance” attendance policy, but not every discharge qualifiesas misconduct for unemployment insurance purposes. Department of WorkforceDevelopment v. LIRC, 2017 WI App 29, 375 Wis. 2d 183, 895 N.W.2d 77, 16−1365.

The denial of unemployment compensation to a Jehovah’s Witness who quit a jobdue to religious beliefs was a violation of the right to free exercise of religion. Thomasv. Review Board of the Indiana Employment Security Division, 450 U.S. 707 (1981).

Voluntary termination not found where there is meritorious excuse for refusal topay union dues based on religious ground. 64 MLR 203 (1980).

Unemployment compensation − An examination of Wisconsin’s “active progress”labor dispute disqualification provision. 1982 WLR 907.

Winning denials of unemployment compensation claims. Thorne. WBB June1983.

108.05 Amount of benefits. (1) WEEKLY BENEFIT RATE FOR

TOTAL UNEMPLOYMENT. (r) Except as provided in s. 108.062 (6)(a), each eligible employee shall be paid benefits for each week oftotal unemployment that commences on or after January 5, 2014,at the weekly benefit rate specified in this paragraph. Unless sub.(1m) applies, the weekly benefit rate shall equal 4 percent of theemployee’s base period wages that were paid during that quarterof the employee’s base period in which the employee was paid thehighest total wages, rounded down to the nearest whole dollar,except that, if that amount is less than $54, no benefits are payableto the employee and, if that amount is more than $370, the employ-ee’s weekly benefit rate shall be $370 and except that, if theemployee’s benefits are exhausted during any week under s.108.06 (1), the employee shall be paid the remaining amount ofbenefits payable to the employee under s. 108.06 (1). The depart-ment shall publish on its Internet site a weekly benefit rate sched-ule of quarterly wages and the corresponding weekly benefit ratesas calculated in accordance with this paragraph.

(1m) FINAL PAYMENTS IN CERTAIN CASES. Whenever, as of thebeginning of any week, the difference between the maximumamount of benefits potentially payable to an employee, as com-puted under this section and s. 108.06 (1), and the amount of bene-fits otherwise payable to the employee for that week is $5 or less,the benefits payable to the employee for that week shall be thatmaximum amount.

(3) BENEFITS FOR PARTIAL UNEMPLOYMENT. (a) Except as pro-vided in pars. (c), (d) and (dm) and s. 108.062, if an eligibleemployee earns wages in a given week, the first $30 of the wagesshall be disregarded and the employee’s applicable weekly benefitpayment shall be reduced by 67 percent of the remaining amount,except that no such employee is eligible for benefits if the employ-ee’s benefit payment would be less than $5 for any week. For pur-poses of this paragraph, “wages” includes any salary reductionamounts earned that are not wages and that are deducted from thesalary of a claimant by an employer pursuant to a salary reduction

agreement under a cafeteria plan, within the meaning of 26 USC125, and any amount that a claimant would have earned in avail-able work under s. 108.04 (1) (a) which is treated as wages unders. 108.04 (1) (bm), but excludes any amount that a claimant earnsfor services performed as a volunteer fire fighter, volunteer emer-gency medical services practitioner, or volunteer emergency med-ical responder. In applying this paragraph, the department shalldisregard discrepancies of less than $2 between wages reported byemployees and employers.

(c) Except when otherwise authorized in an approved work−share program under s. 108.062, a claimant is ineligible to receiveany benefits for a week in which one or more of the followingapplies to the claimant for 32 or more hours in that week:

1. The claimant performs work; or

2. The claimant has wages ascribed under s. 108.04 (1) (bm);or

3. The claimant receives holiday pay, vacation pay, termina-tion pay, or sick pay under circumstances satisfying the require-ments of subs. (4), (5), or (5m) for treatment as wages in that week.

(d) A claimant is ineligible to receive benefits for any week inwhich the claimant conceals holiday pay, vacation pay, termina-tion pay, or sick pay as provided in s. 108.04 (11) (a) or wages orhours worked as provided in s. 108.04 (11) (b).

(dm) Except when otherwise authorized in an approved work−share program under s. 108.062, a claimant is ineligible to receiveany benefits for a week if the claimant receives or will receivefrom one or more employers wages earned for work performed inthat week, amounts treated as wages under s. 108.04 (1) (bm) forthat week, sick pay, holiday pay, vacation pay, termination pay,bonus pay, back pay, or payments treated as wages under s. 108.04(12) (e), or any combination thereof, totalling more than $500.

(e) For purposes of this subsection, a bonus or profit−sharingpayment is considered to be earned in the week in which the bonusor payment is paid by the employer. A bonus or profit−sharingpayment is considered to be paid on the date of the check if pay-ment is made by check, on the date of direct deposit by theemployer at a financial institution if payment is deposited by theemployer to an employee’s account at a financial institution, or onthe date that the bonus or payment is received by the employee ifany other method of payment is used.

(4) HOLIDAY OR VACATION PAY. (a) 1. Except as provided insubd. 2., the department shall treat as wages an employee’s holidaypay for purposes of eligibility for benefits for partial unemploymentunder sub. (3) for a given week only if it has become definitely pay-able to the employee within 4 days after the close of that week.

2. The department shall treat as wages an employee’s holidaypay for purposes of eligibility for benefits for partial unemploy-ment under sub. (3) for the week that includes December 25 onlyif it has become definitely payable to the employee within 9 daysafter the close of that week.

(b) An employee’s vacation pay shall, for purposes of eligibil-ity for benefits for partial unemployment under sub. (3), be treatedas wages for a given week only if it has by the close of that weekbecome definitely allocated and payable to the employee for thatweek and the employee has had due notice thereof, and only ifsuch pay until fully assigned is allocated:

1. At not less than the employee’s approximate full weeklywage rate; or

2. Pursuant to any other reasonable basis of allocation, includ-ing any basis commonly used in computing the vacation rights ofemployees.

(5) TERMINATION PAY. An employee’s dismissal or terminationpay shall, for purposes of eligibility for benefits for partial unem-ployment under sub. (3), be treated as wages for a given week onlyif it has by the close of that week become definitely allocated andpayable to the employee for that week, and the employee has had






















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due notice thereof, and only if such pay, until fully assigned, isallocated:

(a) At not less than the employee’s approximate full weeklywage rate; or

(b) Pursuant to any other reasonable basis of allocation,including any basis commonly used in computing the terminationpay of employees.

(5m) SICK PAY. For purposes of eligibility for benefits for par-tial unemployment under sub. (3), “wages” includes sick pay onlywhen paid or payable directly by an employer at the employee’susual rate of pay.

(6) BACK PAY. The department shall treat as wages for benefitpurposes any payment made to an individual by or on behalf of hisor her employing unit to which that individual is entitled underfederal law, the law of any state or a collective bargaining or otheragreement and which is in lieu of pay for personal services for pastweeks, or which is in the nature of back pay, whether made underan award or decision or otherwise, and which is made no later thanthe end of the 104−week period beginning with the earliest weekto which such pay applies.

(7) PENSION PAYMENTS. (a) Definitions. In this subsection:

1. “Pension payment” means a pension, retirement, annuity,or other similar payment made to a claimant, based on the pre-vious work of that claimant, whether or not payable on a periodicbasis, from a governmental or other retirement system maintainedor contributed to by an employer from which that claimant hasbase period wages, other than a payment received under the fed-eral Social Security Act (42 USC 301 et seq.) that is based in wholeor in part upon taxes paid by the claimant.

2. “Rollover” means the transfer of all or part of a pensionpayment from one retirement plan or account to another retire-ment plan or account, whether the transfer occurs directlybetween plan or account trustees, or from the trustee of a plan oraccount to an individual payee and from that payee to the trusteeof another plan or account, regardless of whether the plans oraccounts are considered qualified trusts under 26 USC 401.

(b) Pension payment information. Any claimant who receives,is entitled to receive or has applied for a pension payment, and anyemployer by which the claimant was employed in his or her baseperiod, shall furnish the department with such information relat-ing to the payment as the department may request. Upon requestof the department, the governmental or other retirement systemresponsible for making the payment shall report the informationconcerning the claimant’s eligibility for and receipt of paymentsunder that system to the department.

(c) Required benefit reduction. Except as provided in par.(cm), if a claimant actually or constructively receives a pensionpayment, the department shall reduce benefits otherwise payableto the claimant for a week of partial or total unemployment, butnot below zero, if pars. (d) and (e) or if pars. (d) and (f) apply.

(cm) Payments received under Social Security Act. If a claim-ant receives a pension payment under the federal Social SecurityAct (42 USC 301 et seq.), the department shall not reduce the ben-efits otherwise payable to the claimant because the claimant con-tributed to a portion of the pension payment received by theclaimant.

(d) Allocation. 1. If a pension payment is not paid on a weeklybasis, the department shall allocate and attribute the payment tospecific weeks in accordance with subd. 2. if the payment is actu-ally or constructively received on a periodic basis. If a pensionpayment is actually or constructively received on other than aperiodic basis, the department shall allocate the payment to theweek in which it is received.

1m. For purposes of this paragraph, a payment is actually orconstructively received on other than a periodic basis if it hasbecome definitely allocated and payable to the claimant by theclose of a given week, and the department has provided due noticeto the claimant that the payment will be allocated in accordancewith subd. 1.

2. The department shall allocate a pension payment that is actu-ally or constructively received on a periodic basis by allocating toeach week the fraction of the payment attributable to that week.

(e) Total employer funding. If no portion of a pension paymentactually or constructively received by a claimant under this sub-section is funded by the claimant’s contributions, the departmentshall reduce the weekly benefits payable for a week of partial ortotal unemployment by an amount equal to the weekly pensionamount if:

1. The claimant has base period wages from the employerfrom which the pension payment is received; and

2. The claimant has performed work for that employer sincethe start of the claimant’s base period and that work or remunera-tion for that work affirmatively affected the claimant’s eligibilityfor or increased the amount of the pension payment.

(f) Partial or total employee funding. If any portion of a pen-sion payment actually or constructively received by a claimantunder this subsection is funded by the claimant’s contributions,the department shall compute the benefits payable for a week ofpartial or total unemployment as follows:

1. If the pension payment is received under the railroad retire-ment act (45 USC 231 et seq.), the department shall reduce theweekly benefits payable for a week of partial or total unemploy-ment by 50 percent of the weekly pension amount.

2. If the pension payment is received under another retirementsystem, the claimant has base period wages from the employerfrom which the pension payment is received, the claimant has per-formed work for that employer since the start of the claimant’sbase period, and that work or remuneration for that work affirma-tively affected the claimant’s eligibility for or increased theamount of the pension payment, the department shall reduce theweekly benefits payable for a week of partial or total unemploy-ment by 50 percent of the weekly pension amount, or by the per-centage of the employer’s contribution if acceptable evidence ofa contribution by the employer other than 50 percent is furnishedto the department.

(g) Constructive receipt. A claimant constructively receivesa pension payment under this subsection only for weeks occur-ring after:

1. An application for a pension payment has been filed by oron behalf of the claimant; and

2. The claimant has been afforded due notice from his or herretirement system of his or her entitlement to a pension paymentand the amount of the pension payment to which he or she is enti-tled.

(h) Rollovers. If a pension payment is received by a claimanton other than a periodic basis and a rollover of the pension pay-ment, or any portion thereof, occurs by the end of the 60th day fol-lowing receipt of the payment by the claimant, the payment or anyportion thereof affected by the rollover is not actually or construc-tively received by the claimant. If a portion of a pension paymentreceived on other than a periodic basis is affected by a rollover, theremaining portion is subject to allocation under par. (d).

(9) ROUNDING OF BENEFIT AMOUNTS. Notwithstanding sub.(1), benefits payable for a week of unemployment as a result ofapplying sub. (1m), (3) or (7) or s. 108.04 (11) or (12), 108.06 (1),108.13 (4) or (5) or 108.135 shall be rounded down to the nextlowest dollar.

(10) DEDUCTIONS FROM BENEFIT PAYMENTS. After calculatingthe benefit payment due to be paid for a week under subs. (1) to(7), the department shall make deductions from that payment tothe extent that the payment is sufficient to make the following pay-ments in the following order:

(a) First, to recover forfeitures assessed under s. 108.04 (11).

(b) Second, to recover overpayments under s. 108.22 (8) (b).

(c) Third, to pay child support obligations under s. 108.13 (4).

(d) Fourth, to withhold federal income taxes under s. 108.135.

(e) Fifth, to withhold state income taxes under s. 108.135.










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(f) Sixth, to deduct amounts for any purpose authorized unders. 108.13 (5).

History: 1971 c. 53; 1973 c. 247; 1975 c. 343; 1977 c. 29; 1979 c. 52; 1981 c. 28,36; 1983 a. 8, 168, 384; 1985 a. 17, 40; 1987 a. 38 ss. 60 to 66, 136; 1987 a. 255; 1989a. 77; 1991 a. 89; 1993 a. 373; 1995 a. 118; 1997 a. 39; 1999 a. 15, 56, 185, 186; 2001a. 35, 43, 105; 2003 a. 197; 2005 a. 86, 142; 2007 a. 20, 59, 97; 2009 a. 287; 2011a. 198; 2013 a. 11, 36; 2013 a. 165 s. 115; 2013 a. 173 s. 33; 2015 a. 334; 2017 a. 12,157; s. 35.17 correction in (1) (title).

When a claimant had not applied for pension benefits, a document from the pensionfund describing the claimant’s annuity alternatives and estimating monthly paymentsdid not satisfy the “due notice of eligibility” requirement under sub. (7) (d) [now (7)(g)]. The claimant was entitled to receive both pension and unemployment benefitsfor a limited period. Calumet County v. LIRC, 120 Wis. 2d 297, 354 N.W.2d 216 (Ct.App. 1984).

108.06 Benefit entitlement. (1) Except as provided in sub.(6) and ss. 108.141 and 108.142, no claimant may receive totalbenefits based on employment in a base period greater than 26times the claimant’s weekly benefit rate under s. 108.05 (1) or 40percent of the claimant’s base period wages, whichever is lower.Except as provided in sub. (6) and ss. 108.141 and 108.142, if aclaimant’s base period wages are reduced or canceled under s.108.04 (5) or (18), or suspended under s. 108.04 (1) (f), (10) (a),or (17), the claimant may not receive total benefits based onemployment in a base period greater than 26 times the claimant’sweekly benefit rate under s. 108.05 (1) or 40 percent of the baseperiod wages not reduced, canceled or suspended which were paidor payable to the claimant, whichever is lower.

(2) (a) A claimant may establish a benefit year in the mannerprescribed by the department by rule, whenever the claimant qual-ifies to start a benefit year under s. 108.04 (4) (a) and:

1. The employee is eligible to receive benefits;

2. The employee has experienced a reduction in hours ofemployment of at least 25 percent in one week as compared to hisor her average number of hours of employment for the preceding13 weeks; or

3. The employee reasonably expects to be eligible to receivebenefits during the next 13 weeks.

(b) No employee is eligible to receive benefits before theemployee establishes a benefit year.

(bm) An employee’s benefit year begins on the Sunday of theweek in which the employee files a valid request to establish abenefit year with the department, except that the department maypermit an employee to begin a benefit year prior to that time undercircumstances prescribed by rule of the department.

(c) No benefits are payable to a claimant for any week of unem-ployment not occurring during the claimant’s benefit year exceptunder ss. 108.141 and 108.142.

(cm) If an employee qualifies to receive benefits using the baseperiod described in s. 108.02 (4) (b), the wages used to computethe employee’s benefit entitlement are not available for use in anysubsequent benefit computation for the same employee, exceptunder s. 108.141 or 108.142.

(d) A claimant may request that the department set aside a ben-efit year by filing a written, verbal or electronic request in the man-ner that the department prescribes by rule. The department shallgrant the request and cancel the benefit year if the request is volun-tary, benefits have not been paid to the claimant and at the time thedepartment acts upon the request for that benefit year theclaimant’s benefit eligibility is not suspended. If the claimantdoes not meet these requirements, the department shall not setaside the benefit year unless the department defines by rule excep-tional circumstances in which a claimant may be permitted to setaside a request to establish a benefit year and the claimant quali-fies to make such a request under the circumstances described inthe rule.


(2m) Wisconsin supplemental benefits are only available toclaimants during a Wisconsin supplemental benefit period. If anextended benefit period ends prior to the end of a claimant’s pre-viously established benefit year, any remaining Wisconsin sup-plemental benefit entitlement, reduced by the amount of extended

benefits paid to him or her, shall again be available to the claimantwithin the remainder of the benefit year only if there is a Wiscon-sin supplemental benefit period in effect. In this subsection,“extended benefits”, “extended benefit period”, “Wisconsin sup-plemental benefits” and “Wisconsin supplemental benefit period”have the meanings given in ss. 108.141 and 108.142.

(3) There shall be payable to an employee, for weeks endingwithin the employee’s benefit year, only those benefits computedfor that benefit year based on the wages paid to the employee inthe immediately preceding base period. Wages used in a givenbenefit computation are not available for use in any subsequentbenefit computation except under s. 108.141.

(5) An employee has a valid new claim week starting a newbenefit year if all the following conditions are met:

(a) The week is not within an unexpired benefit year or similarperiod of eligibility for unemployment insurance in another stateunless the employee’s eligibility for unemployment insurance inthe other state is exhausted, terminated, indefinitely postponed oraffected by application of a seasonal restriction.

(b) The employee has claimed benefits for that week under s.108.08 (1).

(c) The employee has met the general qualifying requirementsprovided in s. 108.04 (2) applicable to the employee for that week.

(d) As of the start of that week, the employee has base periodwages under s. 108.04 (4) which have not been canceled under s.108.04 (5) or excluded under s. 108.04 (10), (17) or (18).

(6) If a claimant has established a benefit year prior to theeffective date of any increase in the maximum weekly benefit rateprovided under s. 108.05 (1), the claimant has not exhausted hisor her total benefit entitlement under sub. (1) for that benefit yearon that effective date, and the claimant was entitled to receive themaximum weekly benefit rate under s. 108.05 (1) that was ineffect prior to that effective date, the limitation on the total bene-fits authorized to be paid to a claimant under sub. (1) does notapply to that claimant in that benefit year. Unless s. 108.141 or108.142 applies, the claimant’s remaining benefit entitlement inthat benefit year for the period beginning on that effective dateshall be computed by:

(a) Subtracting the total benefits received by the claimant priorto that effective date from the claimant’s maximum benefit entitle-ment established prior to that effective date under sub. (1);

(b) Dividing the result obtained under par. (a) by the maximumweekly benefit rate that was in effect prior to that effective date; and

(c) Multiplying the result obtained under par. (b) by the weeklybenefit rate which is payable to the claimant under s. 108.05 (1)after that effective date.

History: 1971 c. 53; 1975 c. 343; 1981 c. 36; 1983 a. 8 ss. 23 to 27, 53, 55 (3),(4), (12), (13) and (14) and 56; 1983 a. 27 s. 1807m; 1983 a. 337; 1985 a. 17; 1987a. 38, 255; 1989 a. 77; 1991 a. 89; 1993 a. 373; 1995 a. 118; 1997 a. 39; 1999 a. 15;2001 a. 43; 2009 a. 11, 287; 2013 a. 36.

108.062 Work−share programs; benefit payments.(1) DEFINITIONS. In this section:

(a) “Regular benefits” means benefits payable to an individualunder this chapter or any other state law, including benefits pay-able to federal civilian employees and to former military person-nel pursuant to 5 USC ch. 85, other than Wisconsin supplementalbenefits, extended benefits, and additional benefits as defined inP.L. 91−373.

(b) “Work−share program” means a program approved by thedepartment under which the hours of work of employees in a workunit are reduced in lieu of the layoffs of 2 or more employees inthe work unit.

(c) “Work unit” means an operational unit of employees desig-nated by an employer for purposes of a work−share program,which may include more than one work site.

(2) ELEMENTS OF PLAN. Any employer may create a work−share program. Prior to implementing a work−share program, anemployer shall submit a work−share plan for the approval of the







































































































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department. In its submittal, the employer shall certify that itsplan is in compliance with all requirements under this section.Each plan shall:

(a) Specify the work unit in which the plan will be imple-mented, the affected positions, and the names of the employeesfilling those positions on the date of submittal.

(b) Provide for inclusion of at least 10 percent of the employeesin the affected work unit on the date of submittal.

(c) Provide for initial coverage under the plan of at least 20positions that are filled on the effective date of the work−shareprogram.

(d) Specify the period or periods when the plan will be ineffect, which may not exceed a total of 6 months in any 5−yearperiod within the same work unit.

(e) Provide for apportionment of reduced working hours equi-tably among employees in the work−share program.

(f) Exclude participation by employees who are employed ona seasonal, temporary, or intermittent basis.

(g) Apply only to employees who have been engaged inemployment with the employer for a period of at least 3 monthson the effective date of the work−share program and who are regu-larly employed by the employer in that employment.

(h) Specify the normal average hours per week worked by eachemployee in the work unit and the percentage reduction in theaverage hours of work per week worked by that employee, exclu-sive of overtime hours, which shall be applied in a uniform man-ner and which shall be at least 10 percent but not more than 50 per-cent of the normal hours per week of that employee.

(i) Describe the manner in which requirements for maximumfederal financial participation in the plan will be implemented,including a plan for giving notice, where feasible, to participatingemployees of changes in work schedules.

(j) Provide an estimate of the number of layoffs that wouldoccur without implementation of the plan.

(k) Specify the effect on any fringe benefits provided by theemployer to the employees who are included in the work−shareprogram other than fringe benefits required by law.

(L) Include a statement affirming that the plan is in compliancewith all employer obligations under applicable federal and statelaws.

(m) Indicate whether the plan includes employer−sponsoredtraining to enhance job skills and acknowledge that the employeesin the work unit may participate in training funded under the fed-eral Workforce Innovation and Opportunity Act, 29 USC 3101 to3361, or another federal law that enhances job skills withoutaffecting availability for work, subject to department approval.

(3) APPROVAL OF PLANS. The department shall approve a planif the plan includes all of the elements specified in sub. (2). Theapproval is effective for the effective period of the plan unlessmodified under sub. (3m).

(3m) MODIFICATION OF PLANS. Upon application of anemployer that created a plan, the department may approve a modi-fication to the plan. An approved modification is effective begin-ning on the date that the modification is approved by the depart-ment and is effective for the remaining effective period of the plan.

(4) EFFECTIVE PERIOD. A work−share program becomes effec-tive on the later of the Sunday of the 2nd week beginning afterapproval of a work−share plan under sub. (3) or any Sunday afterthat day specified in the plan. A work−share program ends on theearlier of the last Sunday that precedes the end of the 6−monthperiod beginning on the effective date of the program or any Sun-day before that day specified in the plan unless the program termi-nates on an earlier date under sub. (5), (14), or (15).

(5) REVOCATION OF APPROVAL. The department may revoke itsapproval of a work−share plan for good cause, including conductthat tends to defeat the purpose and effective operation of the plan,failure to comply with the requirements of this section or thework−share plan, or an unreasonable change to the productivity

standards of the employees included under the work−share pro-gram. Any revocation is effective on the Sunday of the 2nd weekbeginning after revocation of approval of the plan under this sub-section.

(6) BENEFIT AMOUNT. (a) Except as provided in par. (b), anemployee who is included under a work−share program and whoqualifies to receive regular benefits for any week during the effec-tive period of the program shall receive a benefit payment for eachweek that the employee is included under the program in anamount equal to the employee’s regular benefit amount under s.108.05 (1) multiplied by the employee’s proportionate reductionin hours worked for that week as a result of the work−share pro-gram. Such an employee shall receive benefits as calculated underthis paragraph and not as provided under s. 108.05 (3). For pur-poses of this paragraph, the department shall treat holiday pay,vacation pay, termination pay, and sick pay paid by the employerthat sponsors the plan as hours worked. In applying this para-graph, the department shall disregard discrepancies of less than 15minutes between hours reported by employees and employers.

(b) No employee who is included in a work unit is eligible toreceive any benefits for a week in which the plan is in effect inwhich the employee is engaged in work for the employer thatsponsors the plan which, when combined with work performed bythe employee for any other employer for the same week, exceed90 percent of the employee’s average hours of work per week forthe employer that creates the plan, as identified in the plan.

(8) BENEFIT YEAR. An employee may be paid a benefit undersub. (6) (a) only for weeks beginning in the employee’s benefityear in an amount not exceeding the employee’s total benefit enti-tlement under s. 108.06 (1). Benefits paid under sub. (6) (a) maybegin after the first week of the employee’s benefit year or mayterminate earlier than the last week of the employee’s benefit year.

(9) OTHER BENEFITS. An employee who receives benefitsunder sub. (6) (a) remains eligible for any benefits other than regu-lar benefits for which the employee may qualify and the amountof those benefits is not affected by the employee’s receipt of bene-fits under sub. (6) (a).

(10) AVAILABILITY FOR WORK. An employee who receivesbenefits under sub. (6) (a) for any week need not be available forwork in that week other than for the normal hours of work that theemployee worked for the employer that creates the work−shareprogram immediately before the week in which the work−shareprogram began and any additional hours in which the employeeis engaged in training to enhance job skills sponsored by theemployer that creates the plan or department−approved trainingfunded under the federal Workforce Innovation and OpportunityAct, 29 USC 3101 to 3361, or another federal law that enhancesjob skills. Unless an employee receives holiday pay, vacation pay,termination pay, or sick pay for missed work available under awork−share program, the department shall treat the missed workthat an employee would have worked in a given week as hoursactually worked by the employee for the purpose of calculatingbenefits under sub. (6).

(10m) REGISTRATION FOR WORK AND WORK SEARCH. Thedepartment shall waive the requirements to register for workunder s. 108.04 (2) (a) 2. and to conduct a search for work unders. 108.04 (2) (a) 3. for an employee during each week that theemployee is receiving benefits under a work−share agreementunder sub. (6) (a).

(11) OTHER EMPLOYMENT. An employee who is included in awork−share program during a benefit year may be paid wages dur-ing the same benefit year by an employer other than the employerwho creates the work−share program. An employee’s benefit eli-gibility for such work is subject to the limitation under sub. (6) (b).

(12) RETIREMENT PLAN AND HEALTH INSURANCE COVERAGE.

An employer that creates a work−share program shall maintaincoverage under any defined benefit or defined contribution retire-ment plan and any health insurance coverage that the employerprovides to the employees who are included in a work−share pro-




























gram, including any particulars of coverage and percentages con-tributed by the employer for the costs of that coverage, during theeffective period of the program under the same terms and condi-tions as if the employees were not included in the program.

(14) TERMINATION BY EMPLOYER. An employer that creates awork−share program may terminate the program before the end ofthe effective period as provided in the work−share plan by filingnotice of termination with the department. The program is thenterminated on the 2nd Sunday following the date that the noticeof termination is filed unless the notice specifies that the programis terminated at the beginning of a later week in which case theprogram terminates at the beginning of that week.

(15) INVOLUNTARY TERMINATION. If in any week there arefewer than 20 employees who are included in a work−share pro-gram of any employer, the program terminates on the 2nd Sundayfollowing the end of that week.

(16) SUCCESSORSHIP. If all or any part of the business of anemployer that creates a work−share program is transferred as pro-vided in s. 108.16 (8), the successor employer may continue thework−share program as provided in the work−share plan or mayterminate the program by filing notice of termination under sub.(14). Termination by a successor employer does not affect anyemployees of the transferring employer who continue theiremployment with the transferring employer.

(17) TERMINATION OF EMPLOYMENT. An employee who isincluded in a work−share program may be terminated or may vol-untarily terminate his or her employment during the effectiveperiod of the program and the employee’s eligibility or ineligibil-ity for benefits for any weeks beginning after the date of termina-tion is not affected solely as a result of the employee’s inclusionin the program.

(18) FEDERAL FINANCIAL PARTICIPATION. The department shallseek to qualify this state for full federal participation in the cost ofadministration of this section and financing of benefits to employ-ees participating in work−share programs under this section.

(19) SECRETARY MAY WAIVE COMPLIANCE. The secretary maywaive compliance with any requirement under this section if thesecretary determines that waiver of the requirement is necessaryto permit continued certification of this chapter for grants to thisstate under Title III of the federal Social Security Act, for max-imum credit allowances to employers under the federal Unem-ployment Tax Act, or for this state to qualify for full federal finan-cial participation in the cost of administration of this section andfinancing of benefits to employees participating in work−shareprograms under this section.

History: 2013 a. 11; 2013 a. 173 s. 33; 2015 a. 86, 197; 2017 a. 157.

108.065 Determination of employer. (1e) Except as pro-vided in subs. (2) and (3), if there is more than one employing unitthat has a relationship to an employee, the department shall deter-mine which of the employing units is the employer of theemployee by doing the following:

(a) Considering an employing unit’s right by contract and infact to:

1. Determine a prospective employee’s qualifications to per-form the services in question and to hire or discharge theemployee.

2. Determine the details of the employee’s pay including theamount of, method of, and frequency of changes in that pay.

3. Train the employee and exercise direction and control overthe performance of services by the employee and when and howthey are to be performed.

4. Impose discipline upon the employee for rule or policyinfractions or unsatisfactory performance.

5. Remove the employee from one job or assign the employeeto a different job.

6. Require oral or written reports from the employee.

7. Evaluate the quantity and quality of the services providedby the employee.

8. Assign a substitute employee to perform the services of anemployee if the employee is unavailable for work or is terminatedfrom work.

9. Assign alternative work to the employee if the employeeis removed from a particular job.

(b) Considering which employing unit:

1. Benefits directly or indirectly from the services performedby the employee.

2. Maintains a pool of workers who are available to performthe services in question.

3. Is responsible for employee compliance with applicableregulatory laws and for enforcement of such compliance.

(c) If, after the application of pars. (a) and (b), a franchisor, asdefined in 16 CFR 436.1 (k), is determined to be the employer ofa franchisee, as defined in 16 CFR 436.1 (i), or of an employee ofa franchisee, applying sub. (4). The department shall apply sub.(4) only as provided in this paragraph.

(2) (a) A temporary help company is the employer of an indi-vidual who the company engages in employment to perform ser-vices for a client or customer of the company.

(b) A professional employer organization is the employer ofthe employees who it engages to perform services for its client,including a corporate officer if the officer’s position is included inthe employee leasing agreement with the client.

(c) A corporation which pays wages to an employee who isconcurrently employed by that corporation and one or morerelated corporations for work performed for the corporationwhich pays the wages and the related corporation or corporationsis the employer of that employee. For purposes of this subsection,if 2 or more corporations are related corporations at any time dur-ing a quarter, they are related corporations during that entire quar-ter.

(3) A provider of home health care and personal care servicesfor medical assistance recipients under ch. 49 may elect to be theemployer of one or more employees providing those services. Asa condition of eligibility for election to be the employer of one ormore employees providing those services, the provider shallnotify in writing the recipient of any such services of its election,for purposes of the unemployment insurance law, to be theemployer of any worker providing such services to the recipient,and must be treated as the employer by the federal internal revenueservice for purposes of federal unemployment taxes on the work-er’s services.

(4) (a) A franchisor, as defined in 16 CFR 436.1 (k), is notconsidered to be an employer of a franchisee, as defined in 16 CFR436.1 (i), or of an employee of a franchisee, unless any of the fol-lowing applies:

1. The franchisor has agreed in writing to assume that role.

2. The franchisor has been found by the department to haveexercised a type or degree of control over the franchisee or thefranchisee’s employees that is not customarily exercised by a fran-chisor for the purpose of protecting the franchisor’s trademarksand brand.

(b) This subsection shall be applied only as provided in sub.(1e) (c).

History: 1987 a. 255; 1993 a. 373; 1997 a. 39; 2001 a. 35; 2011 a. 198; 2013 a.165 s. 114; 2015 a. 203.

108.066 Seasonal employers and seasons. (1) Anyemployer may apply to the department between January 1 andMay 31 of any year to be designated a seasonal employer. Ifmailed, an application shall be postmarked no later than May 31or received by the department no later than June 3. If June 3 fallson a Saturday, Sunday or legal holiday under state or federal law,a mailed application shall be received by the department no laterthan the next following day which is not a Saturday, Sunday orlegal holiday under state or federal law.

(2) By June 30 of each year the department shall examine eachapplication timely submitted under sub. (1) and issue a determina-











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tion as to whether the employer is a seasonal employer. If thedepartment designates an employer as a seasonal employer, thedepartment shall determine the applicable season of the employerunder sub. (4).

(3) The department shall designate an employer a seasonalemployer if:

(a) The employer:

1. Is in a tourism, recreational, or tourist service industry,including operation of a hotel, inn, camp, tourism attraction, res-taurant, ice cream or soft drink stand, drive−in theater, racetrack,park, carnival, country club, golf course, swimming pool, chairlift or ski resort; or

2. Has been classified by the department as primarily engagedin agricultural production, agricultural services, forestry or com-mercial fishing, hunting or trapping;

(b) The employer customarily operates primarily during 2 cal-endar quarters within a year;

(c) At least 75 percent of the wages paid by the employer dur-ing the year immediately preceding the date of the proposed desig-nation were paid for work performed during the 2 calendar quar-ters under par. (b); and

(d) The employer is not delinquent, at the time of designation,in making any contribution report or payment required under thischapter.

(4) A seasonal employer’s season, for purposes of this section,is the 2 calendar quarters under sub. (3) (b) which include 75 per-cent or more of the employer’s payroll for the year preceding thedate of the proposed designation.

(5) The department shall, by June 30 of each year, examineand redetermine whether any employer which it has designated aseasonal employer continues to qualify for designation as a sea-sonal employer under sub. (3).

(6) Any determination or redetermination made under thissection is effective on January 1 of the succeeding year.

History: 1991 a. 89; 1993 a. 373.Cross−reference: See also ch. DWD 147, Wis. adm. code.

108.067 Professional employer organizations andleasing agreements. (1) Each professional employer orga-nization that enters into an employee leasing agreement with a cli-ent during any calendar quarter shall submit to the department, nolater than the due date for payment of contributions under s.108.17 (2) relating to that quarter, in the form prescribed by thedepartment, a report disclosing the identity of that client and suchother information as the department prescribes.

(2) If a professional employer organization and client termi-nate an employee leasing agreement, the professional employerorganization and client shall notify the department within 10working days of the termination.

(3) Notwithstanding s. 108.02 (13) (i), if an employer that isa client of a professional employer organization enters into anemployee leasing agreement with the organization that results inthe discontinuance of all employees of the employer who areengaged in employment, the department shall maintain theemployer account of the client for a period of 5 full calendar yearsafter the beginning of the agreement. If the employee leasingagreement is terminated prior to the end of the 5−year period, theclient shall so notify the department and resume all responsibili-ties as the employer of its employees under this chapter as of thedate of termination. Section 108.02 (13) (i) applies if theemployee leasing agreement is terminated before the end of the5−year period and the conditions for termination of coverage setforth in s. 108.02 (13) (i) exist.

History: 2001 a. 35; 2007 a. 59.

108.068 Treatment of limited liability companies andmembers. (1) Subject to subs. (2) to (6) and (8), the departmentshall treat a multimember limited liability company as a partner-ship and shall treat a single−member limited liability company as

a sole proprietorship under this chapter unless the company hasfiled an election with the federal internal revenue service to betreated as a corporation for federal tax purposes and files proofwith the department that the internal revenue service has agreedto treat the company as a corporation for such purposes.

(2) The department shall treat a limited liability company thatfiles proof under sub. (1) as a corporation under this chapter begin-ning on the same date that the federal internal revenue servicetreats the company as a corporation for federal tax purposes,except that for benefit purposes the treatment shall apply to bene-fit years in existence on or beginning on or after the date that thefederal internal revenue service treats the company as a corpora-tion for federal tax purposes if the benefit year to which the treat-ment is to be applied has not ended on the date that the departmentfirst has notice of a benefit eligibility issue that relates to treatmentof that limited liability company.

(3) Subject to subs. (1), (2), and (6) to (8), a limited liabilitycompany that is treated as a corporation for federal tax purposesshall be treated as a corporation under this chapter, and each mem-ber of the limited liability company shall be treated as a corporateofficer for contribution and benefit purposes.

(4) Subject to subs. (2) and (6) to (8), a multimember limitedliability company that is not treated as a corporation for federal taxpurposes shall be treated as a partnership under this chapter, andthe members of the limited liability company shall be treated forcontribution and benefit purposes as partners of that partnership.

(5) Subject to subs. (2) and (6) to (8), a single−member limitedliability company that is not treated as a corporation for federal taxpurposes shall be treated as a sole proprietorship under this chap-ter, and the member shall be treated as a sole proprietor for con-tribution and benefit purposes.

(6) The department may, in the interests of justice or to preventfraud upon the unemployment insurance program, determine thata member of a limited liability company is an employee of thatcompany.

(7) Subject to subs. (2) to (6), if a limited liability company istreated as a corporation under this chapter the department shalltreat the company as a partnership under this chapter, if the com-pany has multiple members or shall treat the company as a soleproprietorship under this chapter if the company has a singlemember if the company files proof with the department that theinternal revenue service has agreed to treat the company as a part-nership or sole proprietorship for federal tax purposes.

(8) The department shall treat a limited liability company thatfiles proof under sub. (7) as a partnership or sole proprietorshipunder this chapter beginning on the same date that the federalinternal revenue service treats the company as a partnership orsole proprietorship for federal tax purposes, except that for benefitpurposes the treatment shall apply to benefit years in existence onor beginning on or after the date that the federal internal revenueservice treats the company as a partnership or sole proprietorshipfor federal tax purposes if the benefit year to which the treatmentis to be applied has not ended on the date that the department firsthas notice of a benefit eligibility issue that relates to treatment ofthat limited liability company.

History: 2003 a. 197; 2005 a. 86; 2007 a. 97.

108.07 Liability of employers. (1) Except as otherwiseprovided in subs. (4), (5) and (5m) and s. 108.04 (13), the depart-ment shall charge benefits payable to a claimant who has beenpaid or is treated as having been paid base period wages withrespect to work performed for one employer only to the accountof that employer.

(2) Except as provided in subs. (3) to (5), if a claimant has beenpaid or is treated as having been paid base period wages withrespect to work performed for more than one employer, thedepartment shall charge the account of each employer for all bene-fits paid to the claimant for weeks ending within the employee’sbenefit year in the same proportion that the base period wages paid











































or treated as having been paid to the claimant with respect to workperformed for that employer bear to the total base period wagespaid or treated as having been paid to the claimant.

(3) Except as provided in sub. (7), if a claimant earns wagesduring his or her benefit year for work performed for an employerfrom which the claimant has base period wages, if a claimantreceives sick pay, holiday pay, vacation pay or termination paythat is treated as wages under s. 108.05, if any amount that theclaimant would have earned from that employer is treated aswages under s. 108.05 (3) (a) or if any combination of wages andsuch pay or amount is received or treated as received during theclaimant’s benefit year from such an employer, the departmentshall charge benefits otherwise chargeable to the account of thatemployer to the fund’s balancing account for each week in whichthe claimant earns, receives or is treated as receiving such remu-neration equal to at least 6.4 percent of the wages paid by thatemployer to the claimant during the same quarter of the prior cal-endar year as the quarter which includes that week.

(3m) If a claimant has base period wages with an employerconstituting less than 5 percent of the claimant’s total base periodwages, the department shall not charge the benefits to the accountof that employer. If benefits are otherwise chargeable to theaccount of any employer whose share of a claimant’s total baseperiod wages is less than 5 percent, the department shall charge thebenefits to the remaining employers with which the claimant hasbase period wages. The department shall distribute such chargesin the same proportion that the claimant’s base period wages fromsuch employers bear to the claimant’s total base period wagesfrom all such employers. This subsection does not apply to claimsfor benefits based in whole or in part on employment as federalcivilian employees or former military personnel under 5 USC ch.85, or work covered by the unemployment insurance laws of 2 ormore jurisdictions under s. 108.14 (8n).

(3r) Except as otherwise provided in sub. (7), if a claimant hasbeen paid or is treated as having been paid base period wages withrespect to work performed for an employer that is subject to thecontribution requirements of ss. 108.17 and 108.18 and whoseaccount has been charged for benefits paid to that claimant for animmediately preceding benefit year, the department shall notcharge the benefits payable in the subsequent benefit year to theaccount of that employer if the claimant has not had employmentwith that employer since the start of the immediately precedingbenefit year. The department shall charge benefits otherwisechargeable to the account of that employer to the fund’s balancingaccount.

(4) If benefits based on any employment are chargeable to thefund’s balancing account, the department shall not charge theaccount of the employer who engaged the employee in thatemployment for those benefits.

(5) Except as provided in sub. (7), whenever benefits whichwould otherwise be chargeable to the fund’s balancing accountare paid based on wages paid by an employer that is not subjectto the contribution requirements of ss. 108.17 and 108.18, andthe benefits are so chargeable under sub. (3) or s. 108.04 (1) (f)or (5) or 108.14 (8n) (e), or under s. 108.16 (6m) (e) for benefitsspecified in s. 108.16 (3) (b), the department shall charge thebenefits as follows:

(a) If no employer from which the claimant has base periodwages is subject to the contribution requirements of ss. 108.17 and108.18, the benefits shall be charged to the administrative accountand paid from the appropriation under s. 20.445 (1) (gd).

(b) If one employer from which the claimant has base periodwages is not subject to the contribution requirements of ss. 108.17and 108.18, and one or more employers from which the claimanthas base period wages is subject to the contribution requirementsof ss. 108.17 and 108.18, the benefits shall be charged to the fund’sbalancing account.

(c) If 2 or more employers from which the claimant has baseperiod wages are not subject to the contribution requirements of

ss. 108.17 and 108.18, and one or more employers from which theclaimant has base period wages are subject to the contributionrequirements of ss. 108.17 and 108.18, that percentage of theemployee’s benefits which would otherwise be chargeable to thefund’s balancing account under sub. (3) or s. 108.04 (1) (f) or (5),or under s. 108.16 (6m) (e) for benefits specified in s. 108.16 (3)(b), shall be charged to the administrative account and paid fromthe appropriation under s. 20.445 (1) (gd).

(5m) Whenever benefits are paid to a claimant based in parton employment by a seasonal employer by which the claimantwas employed for a period of less than 90 days during the seasonof the seasonal employer, as determined under s. 108.066 (4), andthat season includes any portion of the claimant’s base period, andthe claimant has been paid or is treated as having been paid baseperiod wages or other remuneration of $500 or more during his orher base period for services performed for at least one employerother than the seasonal employer which is subject to the unem-ployment insurance law of any state or the federal government, thedepartment shall charge to the fund’s balancing account the bene-fits which would otherwise be chargeable to the account of theseasonal employer.

(6) The department may initially charge benefits otherwisechargeable to the administrative account under this section to thefund’s balancing account, and periodically reimburse the chargesto the balancing account from the administrative account.

(7) Whenever benefits are chargeable under sub. (1) or (2)based on federal employment, the department shall charge thebenefits to the federal government.

History: 1971 c. 53; 1975 c. 343; 1979 c. 110 s. 60 (11); 1983 a. 17; 1987 a. 38,255; 1989 a. 77; 1991 a. 89; 1993 a. 373; 1995 a. 118; 1997 a. 39; 2013 a. 36.

108.08 Notification. (1) To receive benefits for any givenweek of unemployment, a claimant shall give notice to the depart-ment with respect to such week of unemployment within suchtime and in such manner as the department may by rule prescribe.

(2) The department may require from any or each employernotification of the partial or total unemployment of the employer’semployees, within such time, in such form, and in accordance withsuch rules as the department may prescribe.

History: 1985 a. 17; 1993 a. 492.Cross−reference: See also ch. DWD 129, Wis. adm. code.

108.09 Settlement of benefit claims. (1) FILING. Claimsfor benefits shall be filed pursuant to department rules. Eachemployer that is notified of a benefit claim shall promptly informthe department in writing as to any eligibility question in objectionto such claim together with the reasons for the objection. Thedepartment may also obtain information from the employee con-cerning the employee’s eligibility, employment or wages.

(2) COMPUTATION AND DETERMINATION. (a) The departmentshall promptly issue a computation setting forth the employee’spotential benefit rights based on reports filed by an employer oremployers under s. 108.205, or on the employee’s statement andany other information then available. The results of the computa-tion, a recomputation, or pertinent portion of either, shall be deliv-ered electronically to, or mailed to the last−known address of,each party. The department may recompute an employee’s poten-tial benefit rights at any time on the basis of subsequent infor-mation or to correct a mistake, including an error of law, exceptthat a party’s failure to make specific written objection, receivedby the department within 14 days after the electronic delivery ormailing, as to a computation or recomputation is a waiver by suchparty of any objection thereto. Any objections to a computationthat are not satisfactorily resolved by recomputation shall beresolved by a determination under par. (b).

(b) The department shall issue determinations whenever nec-essary to resolve any matters that may bar, suspend, terminate orotherwise affect the employee’s eligibility for benefits or toresolve any liability for penalties under s. 108.04 (11) (bh).




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(bm) In determining whether an individual meets the condi-tions specified in s. 108.02 (12) (bm) 2. b. or c. or (c) 1., the depart-ment shall not consider documents granting operating authority orlicenses, or any state or federal laws or federal regulations grant-ing such authority or licenses.

(c) Unless a party has filed a timely request for hearing as tothe determination, the department may set aside or amend a deter-mination within 2 years of the date of the determination on thebasis of subsequent information or to correct a mistake, includingan error of law. Unless a party has filed a timely request for hear-ing as to the determination, the department may set aside or amenda determination at any time if the department finds that:

1. Fraud or concealment occurred; or

2. The benefits paid or payable to a claimant have beenaffected by wages earned by the claimant which have not beenpaid, and the department is provided with notice from the appro-priate state or federal court or agency that a wage claim for thosewages will not be paid in whole or in part.

(d) A copy of each determination shall be delivered electroni-cally to, or mailed to the last−known address of, each party, exceptthat a party’s copy of any determination may be given to suchparty instead of being electronically delivered or mailed.

(2r) HEARING REQUEST. Any party to a determination mayrequest a hearing as to any matter in that determination if therequest is made in accordance with the procedure prescribed bythe department and is received by an appeal tribunal or post-marked within 14 days after a copy of the determination was deliv-ered electronically, mailed, or given to the party, whichever firstoccurs.

(3) APPEAL TRIBUNALS. (a) 1. To hear and decide disputedclaims or to resolve liabilities under sub. (2) (b), the departmentshall establish appeal tribunals. Except as authorized in this para-graph, each tribunal shall consist of an individual who is a perma-nent employee of the department.

2. The department may appoint an individual who is not a per-manent employee of the department to serve as a temporaryreserve appeal tribunal. An individual who is appointed to serveas a temporary reserve appeal tribunal shall be an attorney who islicensed to practice in this state.

3. Upon request of a party to an appeal or upon its ownmotion, the department may appoint an individual who is not apermanent employee of the department to hear an appeal in whichthe department or an employee or former employee of the depart-ment is an interested party. No individual may hear any appeal inwhich the individual is a directly interested party.

(b) Consistently with applicable state and federal law, theappeal tribunal may affirm, reverse or modify the initial deter-mination of the department or set aside the determination andremand the matter to the department for further proceedings, ormay remand to the department for consideration of any issue notpreviously investigated by the department.

(4) APPEALS. (a) Opportunity to be heard. Unless the requestfor a hearing is withdrawn, each of the parties shall be affordedreasonable opportunity to be heard, and the claim thus disputedshall be promptly decided by such appeal tribunal as the depart-ment designates or establishes for this purpose.

(b) Scheduling of hearing. At the discretion of the departmentor the appeal tribunal the hearing may be held in more than onelocation and may be continued, adjourned or postponed from timeto time.

(c) Late appeal. If a party files an appeal that is not timely, anappeal tribunal shall review the appellant’s written reasons for fil-ing the late appeal. If those reasons, when taken as true and con-strued most favorably to the appellant, do not constitute a reasonbeyond the appellant’s control, the appeal tribunal may dismissthe appeal without a hearing and issue a decision accordingly.Otherwise, the department may schedule a hearing concerning thequestion of whether the appeal was filed late for a reason that was

beyond the appellant’s control. The department may also provi-sionally schedule a hearing concerning any matter in the determi-nation being appealed. After hearing testimony on the late appealquestion, the appeal tribunal shall issue a decision that makes ulti-mate findings of fact and conclusions of law concerning whetherthe appellant’s appeal was filed late for a reason that was beyondthe appellant’s control and that, in accordance with those findingsand conclusions, either dismisses the appeal or determines that theappeal was filed late for a reason that was beyond the appellant’scontrol. If the appeal is not dismissed, the same or another appealtribunal established by the department for this purpose, after con-ducting a hearing, shall then issue a decision under sub. (3) (b)concerning any matter in the determination.

(d) Appellant’s failure to appear. 1. If the appellant fails toappear at a hearing held under this section and due notice of thehearing was electronically delivered to the appellant or mailed tothe appellant’s last−known address, the appeal tribunal shall issuea decision dismissing the request for hearing unless subd. 2.applies.

2. If the appellant submits to the appeal tribunal a writtenexplanation for failing to appear at the hearing that is receivedbefore a decision is electronically delivered or mailed under subd.1., an appeal tribunal shall review the appellant’s explanation.The appeal tribunal shall electronically deliver or mail to therespondent a copy of the appellant’s explanation. The respondentmay, within 7 days after the appeal tribunal electronically deliversor mails the appellant’s explanation to the respondent, submit tothe appeal tribunal a written response to the appellant’s explana-tion. If the appeal tribunal finds that the appellant’s explanationdoes not establish good cause for failing to appear, the appeal tri-bunal shall issue a decision containing this finding and dismissingthe appeal. Such a decision may be issued without a hearing. Ifthe appeal tribunal finds that the appellant’s explanation estab-lishes good cause for failing to appear, the appeal tribunal shallissue a decision containing this finding, and such a decision maybe issued without a hearing. The same or another appeal tribunalestablished by the department for this purpose shall then issue adecision under sub. (3) (b) after conducting a hearing concerningany matter in the determination. If such a hearing is held concern-ing any matter in the determination, the appeal tribunal shall onlyconsider testimony and other evidence admitted at that hearing inmaking a decision.

3. If the appellant submits to the appeal tribunal a writtenexplanation for failing to appear at the hearing that is receivedwithin 21 days after a decision is electronically delivered ormailed under subd. 1., an appeal tribunal shall review the appel-lant’s explanation. The appeal tribunal shall electronically deliveror mail to the respondent a copy of the appellant’s explanation.The respondent may, within 7 days after the appeal tribunal elec-tronically delivers or mails the appellant’s explanation to therespondent, submit to the appeal tribunal a written response to theappellant’s explanation. If the appeal tribunal finds that the appel-lant’s explanation does not establish good cause for failing toappear, the appeal tribunal shall issue a decision containing thisfinding, and such a decision may be issued without a hearing. Ifthe appeal tribunal finds that the appellant’s explanation estab-lishes good cause for failing to appear, the appeal tribunal shallissue a decision containing this finding, and the decision may beissued without a hearing. The appeal tribunal shall then set asidethe original decision and schedule a hearing concerning any mat-ter in the determination. The same or another appeal tribunalestablished by the department for this purpose shall then issue adecision under sub. (3) (b) after conducting a hearing concerningany matter in the determination. If such a hearing is held concern-ing any matter in the determination, the appeal tribunal shall onlyconsider the testimony and other evidence admitted at that hearingin making a decision.

(e) Respondent’s failure to appear. 1. If the respondent failsto appear at a hearing held under this section but the appellant ispresent, and due notice of the hearing was electronically delivered

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to the respondent or mailed to the respondent’s last−knownaddress, the appeal tribunal shall hold the hearing. The appeal tri-bunal shall consider records and information already submitted tothe department by the appellant and the respondent regarding thedetermination or the appeal, take the testimony of the appellantand any witnesses, and issue a decision under sub. (3) (b) unlesssubd. 2. applies.

2. If the respondent submits to the appeal tribunal a writtenexplanation for failing to appear at the hearing that is receivedbefore a decision favorable to the respondent is electronicallydelivered or mailed under subd. 1., the appeal tribunal shallacknowledge receipt of the explanation in its decision but shalltake no further action concerning the explanation at that time. Ifthe respondent submits to the appeal tribunal a written explanationfor failing to appear that is received before a decision unfavorableto the respondent is electronically delivered or mailed under subd.1., an appeal tribunal shall review the respondent’s explanation.The appeal tribunal shall electronically deliver or mail to theappellant a copy of the respondent’s explanation. The appellantmay, within 7 days after the appeal tribunal electronically deliversor mails the respondent’s explanation to the appellant, submit tothe appeal tribunal a written response to the respondent’s explana-tion. If the appeal tribunal finds that the respondent’s explanationdoes not establish good cause for failing to appear, the appeal tri-bunal shall issue a decision containing this finding, and such adecision may be issued without a hearing. The same or anotherappeal tribunal established by the department for this purposeshall also issue a decision based on the testimony and other evi-dence presented at the hearing at which the respondent failed toappear. If the appeal tribunal finds that the respondent’s explana-tion establishes good cause for failing to appear, the appeal tri-bunal shall issue a decision containing this finding, and such adecision may be issued without a hearing. The same or anotherappeal tribunal established by the department for this purposeshall then issue a decision under sub. (3) (b) after conducting ahearing concerning any matter in the determination. If such ahearing is held concerning any matter in the determination, theappeal tribunal shall only consider testimony and other evidenceadmitted at that hearing in making a decision.

3. If the respondent submits to the appeal tribunal a writtenexplanation for failing to appear at the hearing that is receivedwithin 21 days after a decision favorable to the respondent is elec-tronically delivered or mailed under subd. 1., the appeal tribunalshall notify the respondent of receipt of the explanation and thatsince the decision was favorable to the respondent no furtheraction concerning the explanation will be taken at that time. If therespondent submits to the appeal tribunal a written explanation forfailing to appear that is received within 21 days after a decisionunfavorable to the respondent is electronically delivered ormailed under subd. 1., an appeal tribunal shall review the respon-dent’s explanation. The appeal tribunal shall electronicallydeliver or mail to the appellant a copy of the respondent’s explana-tion. The appellant may, within 7 days after the appeal tribunalelectronically delivers or mails the respondent’s explanation to theappellant, submit to the appeal tribunal a written response to therespondent’s explanation. If the appeal tribunal finds that therespondent’s explanation does not establish good cause for failingto appear, the appeal tribunal shall issue a decision containing thisfinding, and such a decision may be issued without a hearing. Ifthe appeal tribunal finds that the respondent’s explanation estab-lishes good cause for failing to appear, the appeal tribunal shallissue a decision containing this finding, and such a decision maybe issued without a hearing. The appeal tribunal shall then setaside the original decision and schedule a hearing concerning anymatter in the determination. The same or another appeal tribunalestablished by the department for this purpose shall then issue adecision under sub. (3) (b) after conducting a hearing concerningany matter in the determination. If such a hearing is held concern-ing any matter in the determination, the appeal tribunal shall only

consider the testimony and other evidence admitted at that hearingin making a decision.

(f) Postdecision changes. 1. Within 21 days after its decisionwas electronically delivered or mailed to the parties, the appeal tri-bunal may, on its own motion, amend or set aside its decision andmay thereafter make new findings and issue a decision on the basisof evidence previously submitted in such case, or the same oranother appeal tribunal may make new findings and issue a deci-sion after taking additional testimony.

2. Unless a party or the department has filed a timely petitionfor review of the appeal tribunal decision by the commission, theappeal tribunal may set aside or amend an appeal tribunal deci-sion, or portion thereof, at any time if the appeal tribunal findsthat:

a. A technical or clerical mistake has occurred; or

b. The benefits paid or payable to a claimant have beenaffected by wages earned by the claimant which have not beenpaid, and the appeal tribunal is provided with notice from theappropriate state or federal court or agency that a wage claim forthose wages will not be paid in whole or in part.

3. Unless a party or the department has filed a timely petitionfor review of the appeal tribunal decision by the commission, theappeal tribunal may, within 2 years after the date of the decision,reopen its decision if it has reason to believe that a party offeredfalse evidence or a witness gave false testimony on an issue mate-rial to its decision. Thereafter, and after receiving additional evi-dence or taking additional testimony, the same or another appealtribunal may set aside its original decision, make new findings,and issue a decision.


(4m) REPORTS BY EXPERTS. The contents of verified or certi-fied reports by qualified experts presented by a party or the depart-ment constitute prima facie evidence as to the matter contained inthe reports in any proceeding under this section, insofar as thereports are otherwise competent and relevant, subject to such rulesand limitations as the department prescribes.

(4n) EMPLOYMENT DATA SYSTEM REPORTS. If the departmentmaintains a database system consisting of occupational informa-tion and employment conditions data, and an employee of thedepartment, including an individual who serves as an appeal tribu-nal, creates a report from the system, the report constitutes primafacie evidence as to the matters contained in the report in any pro-ceeding under this section if:

(a) The department has provided to the parties an explanationof the system and the reports created from the system prior toadmission of the report.

(b) The parties have been given the opportunity to review andobject to the report, including the accuracy of any informationused in creating the report, prior to its admission into evidence.

(c) The report sets forth all of the information used in creatingthe report.

(4o) DEPARTMENTAL RECORDS RELATING TO BENEFIT CLAIMS. Inany hearing before an appeal tribunal under this section, a depart-mental record relating to a claim for benefits, other than a reportspecified in sub. (4m), constitutes prima facie evidence, and shallbe admissible to prove, that an employer provided or failed to pro-vide to the department complete and correct information in a fact−finding investigation of the claim, notwithstanding that the recordor a statement contained in the record may be uncorroboratedhearsay and may constitute the sole basis upon which issue of theemployer’s failure is decided, if the parties appearing at the hear-ing have been given an opportunity to review the record at orbefore the hearing and to rebut the information contained in therecord. A record of the department that is admissible under thissubsection shall be regarded as self authenticating and shallrequire no foundational or other testimony for its admissibility,unless the circumstances affirmatively indicate a lack of trustwor-


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thiness in the record. If such a record is admitted and made thebasis of a decision, the record may constitute substantial evidenceunder sub. (7) (f). For purposes of this subsection, “departmentalrecord” means a memorandum, report, record, document, or datacompilation that has been made or maintained by employees ofthe department in the regular course of the department’s fact−find-ing investigation of a benefit claim, is contained in the depart-ment’s paper or electronic files of the benefit claim, and relates tothe department’s investigative inquiries to an employer or state-ments or other matters submitted by the employer or its agent inconnection with the fact−finding investigation of a benefit claim.A departmental record may not be admitted into evidence underthis subsection or otherwise used under this subsection for anypurpose other than to prove whether an employer provided orfailed to provide to the department complete and correct informa-tion in a fact−finding investigation of a claim.

(4s) EMPLOYEE STATUS. In determining whether an individualmeets the conditions specified in s. 108.02 (12) (bm) 2. b. or c. or(c) 1., the appeal tribunal shall not take administrative notice of oradmit into evidence documents granting operating authority orlicenses, or any state or federal laws or federal regulations grant-ing such authority or licenses.

(5) PROCEDURE. (a) Except as provided in s. 901.05, the man-ner in which claims shall be presented, the reports thereonrequired from the employee and from employers, and the conductof hearings and appeals shall be governed by general departmentrules, whether or not they conform to common law or statutoryrules of evidence and other technical rules of procedure, for deter-mining the rights of the parties.

(b) All testimony at any hearing under this section shall berecorded by electronic means, but need not be transcribed unlesseither of the parties requests a transcript before expiration of thatparty’s right to further appeal under this section and pays a fee tothe commission in advance, the amount of which shall be estab-lished by rule of the commission. When the commission providesa transcript to one of the parties upon request, the commissionshall also provide a copy of the transcript to all other parties freeof charge. The transcript fee collected shall be paid to the adminis-trative account.

(c) The department shall furnish a copy of the electronicrecording to the parties upon payment of any fee required by thedepartment by rule.

(d) In its review of the decision of an appeal tribunal, the com-mission shall use the electronic recording of the hearing or a writ-ten synopsis of the testimony or shall use a transcript of the hear-ing prepared under the direction of the department or commissionand shall also use any other evidence taken at the hearing.

(6) COMMISSION REVIEW. (a) The department or any party maypetition the commission for review of an appeal tribunal decision,pursuant to rules promulgated by the commission, if the petitionis received by the commission or postmarked within 21 days afterthe appeal tribunal decision was electronically delivered to theparty or mailed to the party’s last−known address. The com-mission shall dismiss any petition if not timely filed unless thepetitioner shows good cause that the reason for having failed tofile the petition timely was beyond the control of the petitioner.If the petition is not dismissed, the commission may take actionunder par. (d).

(b) Within 28 days after a decision of the commission is elec-tronically delivered or mailed to the parties, the commission may,on its own motion, set aside the decision for further considerationand take action under par. (d).

(c) On its own motion, for reasons it deems sufficient, the com-mission may set aside any final determination of the departmentor appeal tribunal or commission decision within 2 years after thedate thereof upon grounds of mistake or newly discovered evi-dence, and take action under par. (d). The commission may setaside any final determination of the department or any decision of

an appeal tribunal or of the commission at any time, and takeaction under par. (d), if the benefits paid or payable to a claimanthave been affected by wages earned by the claimant that have notbeen paid, and the commission is provided with notice from theappropriate state or federal court or agency that a wage claim forthose wages will not be paid in whole or in part.

(d) In any case before the commission for action under thissubsection, the commission may affirm, reverse, modify, or setaside the decision on the basis of the evidence previously sub-mitted; order the taking of additional evidence as to such mattersas it may direct; or remand the matter to the department for furtherproceedings.

Cross−reference: See also LIRC, Wis. adm. code.

(7) JUDICIAL REVIEW. (a) Any party that is not the departmentmay commence an action for the judicial review of a decision ofthe commission under this chapter after exhausting the remediesprovided under this section. The department may commence anaction for the judicial review of a commission decision under thissection, but the department is not required to have been a party tothe proceedings before the commission or to have exhausted theremedies provided under this section. In an action commencedunder this section by a party that is not the department, the depart-ment shall be a defendant and shall be named as a party in the com-plaint commencing the action. If a plaintiff fails to name either thedepartment or the commission as defendants and serve the com-mission as required by this subsection, the court shall dismiss theaction.

(b) Any judicial review under this chapter shall be confined toquestions of law and shall be in accordance with this subsection.In any such judicial action, the commission may appear by anylicensed attorney who is a salaried employee of the commissionand has been designated by it for that purpose, or, at the commis-sion’s request, by the department of justice. In any such judicialaction, the department may appear by any licensed attorney whois a salaried employee of the department and has been designatedby it for that purpose.

(c) 1. The findings of fact made by the commission actingwithin its powers shall, in the absence of fraud, be conclusive. Theorder of the commission is subject to review only as provided inthis subsection and not under ch. 227 or s. 801.02. Within 30 daysafter the date of an order made by the commission, any party orthe department may, by serving a complaint as provided in subd.3. and filing the summons and complaint with the clerk of the cir-cuit court, commence an action against the commission for judi-cial review of the order. In an action for judicial review of a com-mission order, every other party to the proceedings before thecommission shall be made a defendant. The department shall alsobe made a defendant if the department is not the plaintiff. If thecircuit court is satisfied that a party in interest has been prejudicedbecause of an exceptional delay in the receipt of a copy of anyorder, the circuit court may extend the time in which an action maybe commenced by an additional 30 days.

2. Except as provided in this subdivision, the proceedingsshall be in the circuit court of the county where the plaintiffresides, except that if the plaintiff is the department, the proceed-ings shall be in the circuit court of the county where a defendantother than the commission resides. The proceedings may bebrought in any circuit court if all parties appearing in the caseagree or if the court, after notice and a hearing, so orders. Com-mencing an action in a county in which no defendant resides doesnot deprive the court of competency to proceed to judgment on themerits of the case.

3. In such an action, a complaint shall be served with anauthenticated copy of the summons. The complaint need not beverified, but shall state the grounds upon which a review is sought.Service upon the commission or an agent authorized by the com-mission to accept service constitutes complete service on all par-ties, but there shall be left with the person so served as many


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copies of the summons and complaint as there are defendants, andthe commission shall mail one copy to each other defendant.

4. Each defendant shall serve its answer within 20 days afterthe service upon the commission under subd. 3., which answermay, by way of counterclaim or cross complaint, ask for thereview of the order referred to in the complaint, with the sameeffect as if the defendant had commenced a separate action for thereview of the order.

5. Within 60 days after appearing in an action for judicialreview, the commission shall make return to the court of all docu-ments and materials on file in the matter, all testimony that hasbeen taken, and the commission’s order and findings. Such returnof the commission, when filed in the office of the clerk of the cir-cuit court, shall constitute a judgment roll in the action, and it shallnot be necessary to have a transcript approved. After the com-mission makes return of the judgment roll to the court, the courtshall schedule briefing by the parties. Any party may request oralargument before the court, subject to the provisions of law for achange of the place of trial or the calling in of another judge.

6. The court may confirm or set aside the commission’s order,but may set aside the order only upon one or more of the followinggrounds:

a. That the commission acted without or in excess of its pow-ers.

b. That the order was procured by fraud.

c. That the findings of fact by the commission do not supportthe order.

(dm) The court shall disregard any irregularity or error of thecommission or the department unless it is made to affirmativelyappear that a party was damaged by that irregularity or error.

(e) The record in any case shall be transmitted to the commis-sion within 5 days after expiration of the time for appeal from theorder or judgment of the court, unless an appeal is taken from theorder or judgment.

(f) If the commission’s order depends on any fact found by thecommission, the court shall not substitute its judgment for that ofthe commission as to the weight or credibility of the evidence onany finding of fact. The court may, however, set aside the commis-sion’s order and remand the case to the commission if the commis-sion’s order depends on any material and controverted finding offact that is not supported by credible and substantial evidence.

(g) Any party aggrieved by a judgment entered upon thereview of any circuit court order under this subsection may appealas provided in ch. 808.

(h) The clerk of any court rendering a decision affecting a deci-sion of the commission shall promptly furnish all parties a copyof the decision without charge.

(i) No fees may be charged by the clerk of any circuit court forthe performance of any service required by this chapter, except forthe entry of judgments and for certified transcripts of judgments.In proceedings to review an order under this section, costs asbetween the parties shall be in the discretion of the court. Notwith-standing s. 814.245, no costs may be taxed against the commissionor the department.

(8) REPRESENTATION AND LIMITATION OF FEES. (a) Noemployee may be charged fees by the department or its representa-tives in any proceeding under this chapter.

(b) Any party in a dispute concerning benefit eligibility or lia-bility for overpayment of benefits or a penalty imposed under s.108.04 (11) (bh), or in any administrative proceeding under thischapter concerning such a dispute, may be represented by counselor another agent; but no such counsel or agent may together chargeor receive from an employee for all such representation in connec-tion with such a dispute a fee which, in the aggregate, exceeds 10percent of the maximum benefits at issue unless the departmenthas first approved a specified higher fee. This paragraph does notapply to any fee charged for representation before a court of law.

(9) PAYMENT OF BENEFITS. (a) Benefits shall be paid promptlyin accordance with the department’s determination or the decisionof an appeal tribunal, the commission or a reviewing court, not-withstanding the pendency of the period to request a hearing, tofile a petition for commission review or to commence judicialaction or the pendency of any such hearing, review or action.

(b) Where such determination or decision is subsequentlyamended, modified or reversed by a more recently issued deter-mination or decision, benefits shall be paid or denied in accord-ance with the most recently issued determination or decision.

(c) If any determination or decision awarding benefits isfinally amended, modified, or reversed, any benefits paid to theclaimant that would not have been paid under the final determina-tion or decision shall be deemed an erroneous payment. Sections108.04 (13) (c) and (d), 108.16 (3), and 108.22 shall apply to thecharging and recovery of the erroneous payment.

History: 1971 c. 147; 1973 c. 247; 1975 c. 343; 1977 c. 29, 418; 1979 c. 52, 221;1981 c. 36; 1985 a. 17, 29; 1987 a. 38 ss. 81 to 86, 136; 1989 a. 56 s. 259; 1989 a. 77;1991 a. 89, 269; 1993 a. 373; 1995 a. 118; 1997 a. 35, 39; 1999 a. 15; 2001 a. 35; 2003a. 197; 2005 a. 86, 253; 2007 a. 59; 2009 a. 287; 2011 a. 32, 198, 236; 2015 a. 334;2017 a. 157.

The findings of the appeal tribunal were conclusive and could not be enlarged uponby the circuit court. McGraw−Edison Co. v. DILHR, 64 Wis. 2d 703, 221 N.W.2d677 (1974).

An employer whose unemployment compensation account is not affected by thecommission’s determination has no standing to seek judicial review. Cornwell Per-sonnel Associates v. DILHR, 92 Wis. 2d 53, 284 N.W.2d 706 (Ct. App. 1979).

The failure to disclose a memorandum from the hearing examiner to the commis-sion that related to the claimant’s credibility did not deny due process. Rucker v.DILHR, 101 Wis. 2d 285, 304 N.W.2d 169 (Ct. App. 1981).

Judicial review procedures under this section are exclusive. Schiller v. DILHR,103 Wis. 2d 353, 309 N.W.2d 5 (Ct. App. 1981).

LIRC has authority under sub. (6) (c) to act upon grounds of mistake of fact or law.LaCrosse Footwear v. LIRC, 147 Wis. 2d 419, 434 N.W.2d 392 (Ct. App. 1988).

Courts should accord deference to the findings of LIRC, rather than those ofDILHR, when deference to an agency’s decision is appropriate. DILHR v. LIRC, 161Wis. 2d 231, 467 N.W.2d 545 (1991).

The limit on attorney fees under sub. (8) only applies to the filing of claims underthis section. It does not restrict fees in cases under this chapter not governed by thissection. Witkin v. McMahon, 173 Wis. 2d 763, 496 N.W.2d 688 (Ct. App. 1993).

The department may not reopen and reconsider a decision after the time under sub.(6). 67 Atty. Gen. 226.

Hearsay at Unemployment Insurance Hearings. Schaefer. Wis. Law. Apr. 2017.

108.095 False statements or representations to obtainbenefits payable to other persons. (1) The proceduresunder this section apply to any issue arising under this chapterconcerning any alleged false statement or representation of a per-son to obtain benefits that are payable to another person, and arein addition to any determination, decision or other procedure pro-vided under s. 108.09. The procedures under this section applywhether or not a penalty for an offense is provided under s. 108.24.

(2) The department shall investigate whether any person hasobtained benefits that were payable to another person by meansof any false statement or representation, and may issue an initialdetermination concerning its findings. The department shall elec-tronically deliver a copy of the determination to, or mail a copy ofthe determination to the last−known address of, each partyaffected thereby. Unless designated by a determination under thissection, an employing unit is not a party to the determination. Thedepartment may set aside or amend the determination at any timeprior to a hearing concerning the determination under sub. (5) onthe basis of subsequent information or to correct a mistake, includ-ing an error of law.

(3) Any party to a determination may appeal that determina-tion by requesting a hearing concerning any matter in that deter-mination if the request is received by the department or post-marked within 14 days after the electronic delivery or mailing.

(4) Upon issuance of a determination, the department is aparty to the determination.

(5) Any hearing shall be held before an appeal tribunalappointed under s. 108.09 (3). Section 108.09 (4) and (5) appliesto the proceeding before the tribunal.

(6) Any party may petition the commission for review of thedecision of the appeal tribunal under s. 108.09 (6). The commis-







































































sion’s authority to take action concerning any issue or proceedingunder this section is the same as that provided in s. 108.09 (6).

(7) Any party may commence an action for judicial review ofa decision of the commission under this section, after exhaustingthe remedies provided under this section, by commencing theaction within 30 days after the decision of the commission is deliv-ered electronically or mailed to the department and is deliveredelectronically to, or mailed to the last−known address of, eachother party. The scope and manner of judicial review is the sameas that provided in s. 108.09 (7).

(8) The issuance of determinations and decisions under thissection shall be by electronic delivery or 1st class mail and mayinclude the use of services performed by the U.S. postal servicerequiring the payment of extra fees.

History: 1999 a. 15; 2015 a. 334; 2017 a. 157.

108.10 Settlement of issues other than benefit claims.Except as provided in s. 108.245 (3), in connection with any issuearising under this chapter as to the status or liability of an employ-ing unit in this state, for which no review is provided under s.108.09 or 108.227 (5) and whether or not a penalty is provided ins. 108.24, the following procedure shall apply:

(1) The department shall investigate the status, and the exis-tence and extent of liability of an employing unit, and may issuean initial determination accordingly. The department may setaside or amend the determination at any time before a hearing onthe determination on the basis of subsequent information or to cor-rect a mistake, including an error of law. The department shallelectronically deliver a copy of each determination to, or mail acopy of each determination to the last−known address of, theemploying unit affected thereby. The employing unit may requesta hearing as to any matter in that determination if the request isreceived by the department or postmarked within 21 days after thedepartment issues the initial determination and in accordance withprocedures prescribed by the department by rule.

(2) Any hearing duly requested shall be held before an appealtribunal established as provided by s. 108.09 (3), and s. 108.09 (4)and (5) shall be applicable to the proceedings before such tribunal.The department may be a party in any proceedings before anappeal tribunal. The employing unit or the department may peti-tion the commission for review of the appeal tribunal’s decisionunder s. 108.09 (6).

(3) The commission’s authority to take action as to any issueor proceeding under this section is the same as that specified in s.108.09 (6).

(4) The employing unit may commence an action for the judi-cial review of a commission decision under this section, providedthe employing unit has exhausted the remedies provided underthis section. The department may commence an action for thejudicial review of a commission decision under this section, butthe department is not required to have been a party to the proceed-ings before the commission or to have exhausted the remediesprovided under this section. In an action commenced under thissection by a party that is not the department, the department shallbe a defendant and shall be named as a party in the complaint com-mencing the action. If a plaintiff fails to name either the depart-ment or the commission as defendants and serve them as requiredunder s. 108.09 (7), the court shall dismiss the action. The scopeof judicial review, and the manner thereof insofar as applicable,shall be the same as that provided in s. 108.09 (7). [a defendantdefendant summons and]

NOTE: Sub. (4) is shown as affected by 2015 Wis. Acts 180 and 334 as mergedby the legislative reference bureau under s. 13.92 (2) (i). The language in brack-ets was inserted by 2015 Wis. Act 180 but rendered without effect by Act 334.

(5) The issuance of determinations and decisions provided insubs. (1) to (4) shall be by electronic delivery or 1st class mail andmay include the use of services performed by the U.S. postal ser-vice requiring the payment of extra fees.

(6) Any determination by the department or any decision byan appeal tribunal or by the commission is conclusive with respect

to an employing unit unless the department or the employing unitfiles a timely request for a hearing or petition for review as pro-vided in this section. A determination or decision is binding uponthe department only insofar as the relevant facts were included inthe record that was before the department at the time the deter-mination was issued, or before the appeal tribunal or commissionat the time the decision was issued.

(7) The decision of the commission shall become final andshall be binding upon the employer and upon the department forthat case as provided in sub. (6) unless the employer or the depart-ment petitions for judicial review under sub. (4). If the commis-sion construes a statute adversely to the department:

(a) Except as provided in par. (b), the department is deemed toacquiesce in the construction so adopted unless the departmentseeks review of the decision of the commission construing thestatute. The construction so acquiesced in shall thereafter be fol-lowed by the department.

(b) The department may choose not to appeal and to nonac-quiesce in the decision by sending a notice of nonacquiescence tothe commission, to the legislative reference bureau for publicationin the Wisconsin administrative register and to the employerbefore the time expires for seeking a judicial review of the deci-sion under sub. (4). The effect of this action is that, although thedecision is binding on the parties to the case, the commission’sconclusions of law, the rationale and construction of statutes in thecase are not binding on the department in other cases.

(8) The department may settle any determination, decision oraction involving a determination or decision issued under this sec-tion. The department may compromise any liability for contribu-tions or reimbursement of benefits or interest or penalties assessedunder this chapter. The department shall promulgate rules settingforth factors to be considered by the department in settling actionsor proposed actions or making compromises under this subsection.

History: 1973 c. 247; 1975 c. 343; 1977 c. 29; 1981 c. 36; 1985 a. 17 s. 66; 1987a. 38 ss. 87, 88, 134; 1989 a. 77; 2007 a. 20; 2009 a. 287; 2013 a. 36; 2015 a. 180,334; 2017 a. 157; s. 13.92 (2) (i).

Cross−reference: See also LIRC and chs. DWD 113 and 140, Wis. adm. code.

108.101 Effect of finding, determination, decision orjudgment. (1) No finding of fact or law, determination, deci-sion or judgment made with respect to rights or liabilities underthis chapter is admissible or binding in any action or administra-tive or judicial proceeding in law or in equity not arising under thischapter, unless the department is a party or has an interest in theaction or proceeding because of the discharge of its duties underthis chapter.

(2) No finding of fact or law, determination, decision or judg-ment made with respect to rights or liabilities under s. 108.09 isbinding in an action or proceeding under s. 108.10.

(3) No finding of fact or law, determination, decision or judg-ment made with respect to rights or liabilities under s. 108.10 isbinding in an action or proceeding under s. 108.09.

(4) No finding of fact or law, determination, decision or judg-ment in any action or administrative or judicial proceeding in lawor equity not arising under this chapter made with respect to therights or liabilities of a party to an action or proceeding under thischapter is binding in an action or proceeding under this chapter.

History: 1989 a. 77; 1991 a. 89.No administrative decision made under a chapter other than ch. 108 is binding on

an unemployment insurance claim. A worker’s compensation decision does not bindan administrative hearing on an unemployment insurance claim or the commissionreviewing it. Goetsch v. DWD, 2002 WI App 128, 254 Wis. 2d 807, 646 N.W.2d 389,01−2777.

108.105 Suspension of agents. (1) The department maysuspend the privilege of any agent to appear before the departmentat hearings under this chapter for a specified period if the depart-ment finds that the agent has engaged in an act of fraud or misrep-resentation, has repeatedly failed to comply with departmentalrules, or has engaged in the solicitation of a claimant solely for thepurpose of appearing at a hearing as the claimant’s representativefor pay.



























































(2) The department may suspend the privilege of an agent toact as an employer’s representative under this chapter for up to oneyear if, during any 12−month period, in 5 percent or more of allappeal tribunal hearings held in which employers represented bythe agent are appellants there is a final appeal tribunal decisionfinding that the employer represented by the agent failed to pro-vide correct and complete information requested by the depart-ment during a fact−finding investigation and there is no findingthat the employer had good cause for that failure.

(3) Prior to imposing a suspension under this section, the sec-retary of workforce development or the secretary’s designee shallconduct a hearing concerning the proposed suspension. The hear-ing shall be conducted under ch. 227 and the decision of thedepartment may be appealed under s. 227.52.

History: 1985 a. 17; 1985 a. 182 s. 57; 1987 a. 38; 1995 a. 27 ss. 3778, 9130 (4);1997 a. 3; 2005 a. 86.

108.11 Agreement to contribute by employees void.(1) No agreement by an employee or by employees to pay anyportion of the contributions or payments in lieu of contributionsrequired under this chapter from employers shall be valid. Noemployer shall make a deduction for such purpose from wages.Any employee claiming a violation of this provision may, torecover wage deductions wrongfully made, have recourse to themethod set up in s. 108.09 for settling disputed benefit claims.

(2) But nothing in this chapter shall affect the validity of vol-untary arrangements whereby employees freely agree to makecontributions to a fund for the purpose of securing unemploymentcompensation additional to the benefits provided in this chapter.

History: 1973 c. 247.

108.12 Waiver of benefit void. No agreement by anemployee to waive the employee’s right to benefits or any otherrights under this chapter shall be valid. No employee shall, in anyproceeding involving benefits under this chapter, be preventedfrom asserting all facts relevant to the employee’s eligibility,regardless of any prior erroneous representation with respect tosuch facts.

History: 1993 a. 492.

108.13 Deductions from benefit payments. (1) ASSIGN-MENT BEFORE PAYMENT. Except as provided in subs. (4) and (5) ands. 108.135, no claim for benefits under this chapter nor any interestin the fund is assignable before payment. This subsection does notaffect the survival of such a claim or interest.

(2) LIABILITY OF CLAIMANT. Except as provided in subs. (4)and (5), no claim for benefits awarded, adjudged or paid or anyinterest in the fund may be taken on account of any liabilityincurred by the party entitled thereto. This subsection does notapply to liability incurred as the result of an overpayment of unem-ployment insurance benefits under the law of any state or the fed-eral government.

(3) DEATH OF CLAIMANT. If a claimant dies during or after aweek of unemployment in which the claimant was otherwise eligi-ble to receive benefits and for which benefits are payable, thedepartment may designate any person who in its judgment shouldproperly receive the benefits in lieu of the claimant. A receipt oran endorsement from the person so designated fully discharges thefund from liability for the benefits.

(4) DEDUCTIONS FOR CHILD SUPPORT OBLIGATIONS. (a) As usedin this subsection:

1. “Child support obligations” includes only those obliga-tions which are being enforced pursuant to a plan described in 42USC 654 which has been approved by the U.S. secretary of healthand human services under part D of title IV of the social securityact or which is otherwise authorized by federal law.

2. “Legal process” has the meaning given under 42 USC 662(e).

3. “State or local child support enforcement agency” meansany agency of a state or political subdivision of a state operatingpursuant to a plan described in subd. 1.

4. “Unemployment insurance” means any compensation pay-able under this chapter, including amounts payable by the depart-ment pursuant to an agreement under any federal law providingfor compensation, assistance or allowances with respect to unem-ployment.

(b) A claimant filing a new claim for unemployment insuranceshall, at the time of filing the claim, disclose whether or not he orshe owes child support obligations. If any such claimant disclosesthat he or she owes child support obligations and is determined tobe eligible for unemployment insurance, the department of work-force development shall notify the local child support enforce-ment agency enforcing the obligations that the claimant has beendetermined to be eligible for unemployment insurance.

(c) The department shall deduct and withhold from any unem-ployment insurance payable to a claimant who owes child supportobligations:

1. Any amount determined pursuant to an agreement under42 USC 654 (19) (B) (i) between the claimant and the state or localchild support enforcement agency which is submitted to thedepartment by the state or local child support enforcementagency;

2. Any amount required to be so deducted and withheld pur-suant to legal process brought by the state or local child supportenforcement agency; or

3. Any amount directed by the claimant to be deducted andwithheld under this paragraph.

(d) Any amount deducted and withheld under par. (c) shall bepaid by the department to the appropriate state or local child sup-port enforcement agency.

(e) Any amount deducted and withheld under par. (c) shall, forall purposes, be treated as if it were paid to the claimant as unem-ployment insurance and paid by the claimant to the state or localchild support enforcement agency in satisfaction of his or herchild support obligations.

(f) This subsection applies only if appropriate arrangementsare made for the local child support enforcement agency to reim-burse the department for administrative costs incurred by thedepartment that are attributable to the interception of unemploy-ment insurance for child support obligations.

(5) OTHER DEDUCTIONS. The department may make a deduc-tion from a claimant’s benefit payments for any purpose that ispermitted by federal law.

History: 1981 c. 20, 36, 315; 1983 a. 27, 384; 1987 a. 38, 255; 1993 a. 492; 1995a. 27 ss. 9126 (19), 9130 (4); 1995 a. 118, 404; 1997 a. 3, 39.

108.133 Testing for controlled substances. (1) DEFINI-TIONS. In this section:

(a) Notwithstanding s. 108.02 (9), “controlled substance” hasthe meaning given in 21 USC 802.

NOTE: Par. (a) is renumbered to par. (ar) by 2017 Wis. Act 157 effective the

date that a rule promulgated by the department of workforce development thatis based on scope statement SS 046−17 takes effect, or on March 1, 2021, which-ever occurs first.

(ag) “Applicant” means an individual who files an initial claimin order to establish a benefit year under this chapter.

NOTE: Par. (ag) is created by 2017 Wis. Act 157 effective the date that a rule

promulgated by the department of workforce development that is based onscope statement SS 046−17 takes effect, or on March 1, 2021, whichever occursfirst.

(ar) Notwithstanding s. 108.02 (9), “controlled substance” hasthe meaning given in 21 USC 802.

NOTE: Par. (ar) is shown as renumbered from par. (a) by 2017 Wis. Act 157effective the date that a rule promulgated by the department of workforce devel-opment that is based on scope statement SS 046−17 takes effect, or on March 1,2021, whichever occurs first.





















































(b) “Job skills assessment” means an assessment conducted bythe department under sub. (2) (d).

(c) “Occupation that regularly conducts drug testing” meansan occupation identified in the regulations issued by the federalsecretary of labor under 42 USC 503 (l) (1) (A) (ii).

(d) “Screening” means the screening process created by thedepartment under sub. (2) (a) 3.

(e) “Substance abuse treatment program” means the programprovided under sub. (2) (c).

(f) “Valid prescription” means a prescription, as defined in s.450.01 (19), for a controlled substance that has not expired.

(2) DRUG TESTING PROGRAM. The department shall establisha program to test claimants who apply for regular benefits underthis chapter for the presence of controlled substances in accord-ance with this section and shall, under the program, do all of thefollowing:

(a) Promulgate rules to establish the program. The departmentshall do all of the following in the rules promulgated under thisparagraph:

1. Identify a process for testing claimants for the presence ofcontrolled substances. The department shall ensure that the pro-cess adheres to any applicable federal requirements regardingdrug testing.

2. Identify the parameters for a substance abuse treatmentprogram for claimants who engage in the unlawful use of con-trolled substances and specify criteria that a claimant must satisfyin order to be considered in full compliance with requirements ofthe substance abuse treatment program. If the rules require thata claimant enrolled in the substance abuse treatment program sub-mit to additional tests for the presence of controlled substancesfollowing the initial test conducted under sub. (3) (c), the rulesshall allow the claimant to have at least one more positive testresult following the initial test without, on that basis, being consid-ered not to be in full compliance with the requirements of the sub-stance abuse treatment program.

3. Create a screening process for determining whether thereis a reasonable suspicion that a claimant has engaged in the unlaw-ful use of controlled substances.

4. Identify the parameters for a job skills assessment forclaimants who engage in the unlawful use of controlled sub-stances and specify criteria that a claimant must satisfy in order tobe considered in full compliance with the requirements of the jobskills assessment.

5. Identify a period of ineligibility that must elapse or arequalification requirement that must be satisfied, or both, in orderfor a claimant to again qualify for benefits after becoming ineligi-ble for benefits under sub. (3) (a) or (c).

(am) Promulgate rules identifying occupations for which drugtesting is regularly conducted in this state. The department shallnotify the U.S. department of labor of any rules promulgatedunder this paragraph.

(b) When a claimant applies for regular benefits under thischapter, do all of the following:

1. Determine whether the claimant is an individual for whomsuitable work is only available in an occupation that regularly con-ducts drug testing.

2. Determine whether the claimant is an individual for whomsuitable work is only available in an occupation identified in therules promulgated under par. (am).

3. If the claimant is determined by the department under subd.1. to be an individual for whom suitable work is only available inan occupation that regularly conducts drug testing, conduct ascreening on the claimant.

4. If the claimant is determined by the department under subd.2. to be an individual for whom suitable work is only available inan occupation identified in the rules promulgated under par. (am),conduct a screening on the claimant if a screening is not alreadyrequired under subd. 3.

5. If a screening conducted as required under subd. 3. or 4.indicates a reasonable suspicion that the claimant has engaged inthe unlawful use of controlled substances, require that the claim-ant submit to a test for the presence of controlled substances.

(c) Create and provide, or contract with an entity or anotheragency to provide, a substance abuse treatment program inaccordance with the rules promulgated under par. (a) 2.

(d) Create and conduct job skills assessments in accordancewith the rules promulgated under par. (a) 4.

NOTE: Sub. (2) is affected by 2017 Wis. Act 157 effective the date that a rule


(2) DRUG TESTING PROGRAM. The department shall establish a program to testapplicants for the unlawful use of controlled substances in accordance with thissection and shall, under the program, do all of the following:

(a) Promulgate rules to establish the program. The department shall do allof the following in the rules promulgated under this paragraph:

1. Identify a process for testing applicants for the unlawful use of controlledsubstances. The department shall ensure that the process adheres to any appli-cable federal requirements regarding drug testing. The department shall paythe reasonable costs of controlled substances testing.

2. Identify the parameters for a substance abuse treatment program forapplicants who engage in the unlawful use of controlled substances and specifycriteria that an applicant must satisfy in order to be considered in full compli-ance with requirements of the substance abuse treatment program. If the rulesrequire that an applicant enrolled in the substance abuse treatment programsubmit to additional tests for the unlawful use of controlled substances followingthe initial test conducted under sub. (3) (c), the rules shall allow the applicant tohave at least one more positive test result following the initial test without, onthat basis, being considered not to be in full compliance with the requirementsof the substance abuse treatment program.

3. Create a screening process for determining whether there is a reasonablesuspicion that an applicant has engaged in the unlawful use of controlled sub-stances.

4. Identify the parameters for a job skills assessment for applicants whoengage in the unlawful use of controlled substances and specify criteria that anapplicant must satisfy in order to be considered in full compliance with therequirements of the job skills assessment.

5. Identify a period of ineligibility that must elapse or a requalificationrequirement that must be satisfied, or both, in order for an applicant to againqualify for benefits after becoming ineligible for benefits under sub. (3) (a) or (c).

(am) Promulgate rules identifying occupations for which drug testing is regu-larly conducted in this state. The department shall notify the U.S. departmentof labor of any rules promulgated under this paragraph.

(b) When an applicant applies for regular benefits under this chapter, do allof the following:

1. Determine whether the applicant is an individual for whom suitable workis only available in an occupation that regularly conducts drug testing.

2. Determine whether the applicant is an individual for whom suitable workis only available in an occupation identified in the rules promulgated under par.(am), unless the department has already determined that the applicant is an indi-vidual for whom suitable work is only available in an occupation that regularlyconducts drug testing under subd. 1.

3. If the department determines under subd. 1. that the applicant is an indi-vidual for whom suitable work is only available in an occupation that regularlyconducts drug testing, conduct a screening on the applicant.

4. If the department determines under subd. 2. that the applicant is an indi-vidual for whom suitable work is only available in an occupation identified in therules promulgated under par. (am), conduct a screening on the applicant.

5. If a screening conducted as required under subd. 3. or 4. indicates a rea-sonable suspicion that the applicant has engaged in the unlawful use of con-trolled substances, require that the applicant submit to a test for the unlawful useof controlled substances.

(c) Create and provide, or contract with an entity or another agency to pro-vide, a substance abuse treatment program in accordance with the rules promul-gated under par. (a) 2.

(d) Create and conduct job skills assessments in accordance with the rulespromulgated under par. (a) 4.

(3) DRUG TESTING; SUBSTANCE ABUSE TREATMENT. (a) If aclaimant is required under sub. (2) (b) 5. to submit to a test for thepresence of controlled substances and the claimant declines tosubmit to such a test, the claimant is ineligible for benefits underthis chapter until the claimant is again eligible for benefits as pro-vided in the rules promulgated under sub. (2) (a) 5.

NOTE: Par. (a) is amended by 2017 Wis. Act 157 effective the date that a rule


(a) If an applicant is required under sub. (2) (b) 5. to submit to a test for theunlawful use of controlled substances and the applicant declines to submit tosuch a test, the applicant is ineligible for benefits under this chapter until theapplicant is again eligible for benefits as provided in the rules promulgatedunder sub. (2) (a) 5.

























(b) If a claimant who is required under sub. (2) (b) 5. to submitto a test for the presence of controlled substances submits to thetest and does not test positive for any controlled substance or theclaimant presents evidence satisfactory to the department that theclaimant possesses a valid prescription for each controlled sub-stance for which the claimant tests positive, the claimant mayreceive benefits under this chapter if otherwise eligible and maynot be required to submit to any further test for the presence ofcontrolled substances until a subsequent benefit year.

NOTE: Par. (b) is amended by 2017 Wis. Act 157 effective the date that a rule


(b) If an applicant who is required under sub. (2) (b) 5. to submit to a test forthe unlawful use of controlled substances submits to the test and does not testpositive for any controlled substance or the applicant presents evidence satisfac-tory to the department that the applicant possesses a valid prescription for eachcontrolled substance for which the applicant tests positive, the applicant mayreceive benefits under this chapter if otherwise eligible and may not be requiredto submit to any further test for the unlawful use of controlled substances untila subsequent benefit year.

(c) If a claimant who is required under sub. (2) (b) 5. to submitto a test for the presence of controlled substances submits to thetest and tests positive for one or more controlled substances with-out presenting evidence satisfactory to the department that theclaimant possesses a valid prescription for each controlled sub-stance for which the claimant tested positive, the claimant is ineli-gible for benefits under this chapter until the claimant is again eli-gible for benefits as provided in the rules promulgated under sub.(2) (a) 5., except as provided in par. (d).

NOTE: Par. (c) is amended by 2017 Wis. Act 157 effective the date that a rule


(c) If an applicant who is required under sub. (2) (b) 5. to submit to a test forthe unlawful use of controlled substances submits to the test and tests positive forone or more controlled substances without presenting evidence satisfactory tothe department that the applicant possesses a valid prescription for each con-trolled substance for which the applicant tested positive, the applicant is ineligi-ble for benefits under this chapter until the applicant is again eligible for benefitsas provided in the rules promulgated under sub. (2) (a) 5., except as provided inpar. (d).

(d) A claimant who tests positive for one or more controlledsubstances without presenting evidence of a valid prescription asdescribed in par. (c) may maintain his or her eligibility for benefitsunder this chapter by enrolling in the substance abuse treatmentprogram and undergoing a job skills assessment. Such a claimantremains eligible for benefits under this chapter, if otherwise eligi-ble, for each week the claimant is in full compliance with anyrequirements of the substance abuse treatment program and jobskills assessment, as determined by the department in accordancewith the rules promulgated under sub. (2) (a) 2. and 4.

NOTE: Par. (d) is amended by 2017 Wis. Act 157 effective the date that a rule


(d) An applicant who tests positive for one or more controlled substanceswithout presenting evidence of a valid prescription as described in par. (c) maymaintain his or her eligibility for benefits under this chapter by enrolling in thesubstance abuse treatment program and undergoing a job skills assessment.Such an applicant remains eligible for benefits under this chapter, if otherwiseeligible, for each week the applicant fully complies with any requirements of thesubstance abuse treatment program and job skills assessment, as determined bythe department in accordance with the rules promulgated under sub. (2) (a) 2.and 4.

(e) All information relating to an individual’s declining to takea test for the unlawful use of controlled substances, testing posi-tive for the unlawful use of controlled substances, prescriptionmedications, medical records, and enrollment and participation inthe substance abuse treatment program under this chapter shall,subject to and in accordance with any rules promulgated by thedepartment, be confidential and not subject to the right of inspec-tion or copying under s. 19.35 (1).

(f) The department shall charge to the fund’s balancingaccount the cost of benefits paid to an individual that are otherwisechargeable to the account of an employer that is subject to the con-

tribution requirements of ss. 108.17 and 108.18 if the individualreceives benefits based on the application of par. (d).

(4) PREEMPLOYMENT DRUG TESTING. (a) An employing unitmay, in accordance with the rules promulgated by the departmentunder par. (b), voluntarily submit to the department the results ofa test for the presence of controlled substances that was conductedon an individual as a condition of an offer of employment or notifythe department that an individual declined to submit to such a test,along with information necessary to identify the individual. Uponreceipt of any such results of a test conducted and certified in amanner approved by the department or notification that an indi-vidual declined to submit to such a test, the department shall deter-mine whether the individual is a claimant receiving benefits. If theindividual is a claimant receiving benefits, the department shall,in accordance with rules promulgated by the department underpar. (b), use that information for purposes of determining eligibil-ity for benefits under s. 108.04 (8) (b).

NOTE: Par. (a) is amended by 2017 Wis. Act 157 effective the date that a rule


(a) An employing unit may, in accordance with the rules promulgated by thedepartment under par. (b), voluntarily submit to the department the results ofa test for the unlawful use of controlled substances that was conducted on an

individual as a condition of an offer of employment or notify the department thatan individual declined to submit to such a test, along with information necessaryto identify the individual. Upon receipt of any such results of a test conductedand certified in a manner approved by the department or notification that an

individual declined to submit to such a test, the department shall determinewhether the individual is a claimant receiving benefits. If the individual is aclaimant receiving benefits, the department shall, in accordance with rules pro-mulgated by the department under par. (b), use that information for purposesof determining eligibility for benefits under s. 108.04 (8) (b).

(b) The department shall promulgate rules necessary to imple-ment par. (a).

(c) Any employing unit that, in good faith, submits the resultsof a positive test or notifies the department that an individualdeclined to submit to a test under par. (a) is immune from civil lia-bility for its acts or omissions with respect to the submission of thepositive test results or the notification that the individual declinedto submit to the test.

(5) APPLICATION OF THIS SECTION. (a) Notwithstanding subs.(2) (b) 1., 3., and 5., (c), and (d) and (3), subs. (2) (b) 1., 3., and5., (c), and (d) and (3) do not apply until the rules required undersub. (2) (a) take effect. The department shall submit to the legisla-tive reference bureau for publication in the Wisconsin administra-tive register a notice identifying the date on which subs. (2) (b) 1.,3., and 5., (c), and (d) and (3) will be implemented.

(b) Notwithstanding sub. (2) (b) 2. and 4., sub. (2) (b) 2. and4. do not apply until the rules required under sub. (2) (am) takeeffect. The department shall submit to the legislative referencebureau for publication in the Wisconsin administrative register anotice identifying the date on which sub. (2) (b) 2. and 4. will beimplemented.

(c) Notwithstanding sub. (4) (a) and s. 108.04 (8) (b), sub. (4)(a) and s. 108.04 (8) (b) do not apply until the rules required undersub. (4) (b) take effect. The department shall submit to the legisla-tive reference bureau for publication in the Wisconsin administra-tive register a notice identifying the date on which sub. (4) (a) ands. 108.04 (8) (b) will be implemented.

(d) The secretary may waive compliance with any provisionunder this section and s. 108.04 (8) (b) if the secretary determinesthat waiver of the provision is necessary to permit continued certi-fication of this chapter for grants to this state under Title III of thefederal Social Security Act or for maximum credit allowances toemployers under the federal Unemployment Tax Act.

History: 2015 a. 55; 2017 a. 157.

108.135 Income tax withholding. (1) The departmentshall advise each claimant filing a new claim for unemploymentinsurance, at the time of filing the claim, that:





























































(a) Unemployment insurance is subject to federal and Wiscon-sin income taxes.

(b) Requirements exist under federal law pertaining to esti-mated tax payments.

(c) The claimant may elect to have federal income taxes and,if permitted under sub. (3), Wisconsin income taxes withheld andto change each election once during a benefit year.

(2) The department shall permit a claimant to elect to havefederal income tax deducted and withheld from the claimant’sbenefit payments. Except as provided in sub. (5), if a claimantelects federal income tax withholding, the department shalldeduct and withhold federal income tax at the rate specified in 26USC 3402 (p) (2).

(3) The department may permit a claimant to elect to havestate income tax deducted and withheld from the claimant’s bene-fit payments. Except as provided in sub. (5), if the department per-mits and a claimant elects state income tax withholding, thedepartment shall deduct and withhold state income tax at the ratespecified by the department.

(4) The department shall permit a claimant to change each pre-viously elected withholding status under sub. (2) or (3) one timewithin a benefit year.

(5) If any benefit payment due for a week under s. 108.05 (1)to (7), after making any deductions under s. 108.05 (10), is insuffi-cient to equal the amounts required to be withheld under sub. (2)or (3), the department shall deduct and withhold the entire remain-ing benefit payment for that week.

(6) Upon making a deduction under this section, the depart-ment shall transfer the amount deducted from the fund to the fed-eral internal revenue service or to the department of revenue.

(7) The department shall follow all procedures specified bythe U.S. department of labor and the federal internal revenue ser-vice pertaining to the deducting and withholding of income tax.

History: 1995 a. 118; 1997 a. 39.

108.14 Administration. (1) This chapter shall be adminis-tered by the department.

(2) The department may adopt and enforce all rules which itfinds necessary or suitable to carry out this chapter. The depart-ment shall make a copy of such rules available to any person uponrequest. The department may require from any employing unitwhich employs one or more individuals to perform work in thisstate any reports on employment, wages, hours and related matterswhich it deems necessary to carry out this chapter.


(2e) The department may provide a secure means of elec-tronic interchange between itself and employing units, claimants,and other persons that, upon request to and with prior approval bythe department, may be used for departmental transmission orreceipt of any document specified by the department that is relatedto the administration of this chapter in lieu of any other means ofsubmission or receipt specified in this chapter. If a due date isestablished by statute for the receipt of any document that is sub-mitted electronically to the department under this subsection, thenthat submission is timely only if the document is submitted bymidnight of the statutory due date.

(2m) In the discharge of their duties under this chapter anappeal tribunal, commissioner or other authorized representativeof the department or commission may administer oaths to personsappearing before them, take depositions, certify to official acts,and by subpoenas, served in the manner in which circuit court sub-poenas are served, compel attendance of witnesses and the pro-duction of books, papers, documents and records necessary orconvenient to be used by them in connection with any investiga-tion, hearing or other proceeding under this chapter. A party’sattorney of record may issue a subpoena to compel the attendanceof a witness or the production of evidence. A subpoena issued byan attorney must be in substantially the same form as provided ins. 805.07 (4) and must be served in the manner provided in s.

805.07 (5). The attorney shall, at the time of issuance, send a copyof the subpoena to the appeal tribunal or other representative of thedepartment responsible for conducting the proceeding. However,in any investigation, hearing or other proceeding involving theadministration of oaths or the use of subpoenas under this subsec-tion due notice shall be given to any interested party involved,who shall be given an opportunity to appear and be heard at anysuch proceeding and to examine witnesses and otherwise partici-pate therein. Witness fees and travel expenses involved in pro-ceedings under this chapter may be allowed by the appeal tribunalor representative of the department at rates specified by depart-ment rules, and shall be paid from the administrative account.

(3) The department may appoint, employ and pay as manypersons as it deems necessary to administer and to carry out thepurposes of this chapter, and may make all other expenditures ofany kind and take any other action consistent herewith which itdeems necessary or suitable to this end.

(3m) In any court action to enforce this chapter the depart-ment, the commission, and the state may be represented by anylicensed attorney who is an employee of the department or thecommission and is designated by either of them for this purposeor at the request of either of them by the department of justice. Ifthe governor designates special counsel to defend, in behalf of thestate, the validity of this chapter or of any provision of Title IX ofthe social security act, the expenses and compensation of the spe-cial counsel and of any experts employed by the department inconnection with that proceeding may be charged to the adminis-trative account. If the compensation is being determined on a con-tingent fee basis, the contract is subject to s. 20.9305.

(4) The department may create as many employment districtsand district appeal boards and may establish and maintain as manyfree public employment offices as it deems necessary to carry outthe provisions of this chapter. The department shall have powerto finance either partly or completely such public employmentoffices as it deems necessary under this chapter, from the fundsappropriated to the department for its expenses under this chapter,whether or not the political subdivision in which such office islocated agrees to pay or does pay any part of the expenses of suchoffice.

(5) (a) The council on unemployment insurance shall advisethe department in carrying out the purposes of this chapter. Thecouncil shall submit its recommendations with respect to amend-ments of this chapter to each regular session of the legislature, andshall report its views on any pending bill relating to this chapterto the proper legislative committee.

(ag) The vote of 7 of the voting members of the council onunemployment insurance is required for the council to act on amatter before it.

(ar) The department shall present to the council on unemploy-ment insurance every proposal initiated by the department forchanges in this chapter and shall seek the council’s concurrencewith the proposal. The department shall give careful consider-ation to every proposal submitted by the council for legislative oradministrative action and shall review each legislative proposalfor possible incorporation into departmental recommendations.

(b) Under its authority in s. 15.04 (1) (c), the department mayappoint employment councils for industries and local districts.Each such council shall be subject to the membership require-ments of s. 15.227 (3).

(6) It shall be one of the purposes of this chapter to promotethe regularization of employment in enterprises, localities, indus-tries and the state. The department, with the advice and aid of anyemployment councils appointed under sub. (5) (b) and the councilon unemployment insurance, shall take all appropriate stepswithin its means to reduce and prevent unemployment. Thedepartment shall also conduct continuing research relating to thecurrent and anticipated condition of the fund to ensure the contin-ued availability of benefits to unemployed individuals under thischapter. To these ends the department may employ experts, and

























may carry on and publish the results of any investigations andresearch which it deems relevant, whether or not directly relatedto the other purposes and specific provisions of this chapter. Atleast once a year the department shall compile and publish a sum-mary report stating the experience of employer accounts, withoutnaming any employer, and covering such other material as itdeems significant in connection with the operations and purposesof this chapter.

(7) (a) The records made or maintained by the department orcommission in connection with the administration of this chapterare confidential and shall be open to public inspection or disclo-sure only to the extent that the department or commission permitsin the interest of the unemployment insurance program. No per-son may permit inspection or disclosure of any record provided toit by the department or commission unless the department or com-mission authorizes the inspection or disclosure.

(b) The department may provide records made or maintainedby the department in connection with the administration of thischapter to any government unit, corresponding unit in the govern-ment of another state or any unit of the federal government. Nosuch unit may permit inspection or disclosure of any record pro-vided to it by the department unless the department authorizes theinspection or disclosure.

(bm) Upon request of the department of revenue, the depart-ment may provide information, including social security num-bers, concerning claimants to the department of revenue for thepurpose of administering state taxes, identifying fraudulent taxreturns, providing information for tax−related prosecutions, orlocating persons or the assets of persons who have failed to file taxreturns, who have underreported their taxable income, or who aredelinquent debtors. The department of revenue shall adhere to thelimitation on inspection and disclosure of the information underpar. (b).

(c) The department may provide for the printing and distribu-tion of such number of copies of any forms, records, decisions,regulations, rules, pamphlets or reports, related to the operation ofthis chapter, as it deems advisable for the effective operationthereof.


(8) (a) The department may enter into administrative arrange-ments with any agency similarly charged with the administrationof any other unemployment insurance law, for the purpose ofassisting the department and such agencies in paying benefitsunder the several laws to employees while outside their territorialjurisdictions. Such arrangements may provide that the respectiveagencies shall, for and on behalf of each other, act as agents ineffecting registration for work, notices of unemployment, and anyother certifications or statements relating to an employee’s claimfor benefits, in making investigations, taking depositions, holdinghearings, or otherwise securing information relating to coverageor contribution liability or benefit eligibility and payments; and insuch other matters as the department may consider suitable ineffecting the purpose of these administrative arrangements.

(b) An employee’s eligibility to receive benefits based onwages earned in employment in this state may be establishedthrough arrangements authorized in this subsection, and theemployee shall then be paid the benefits due him or her under thischapter.

(c) Any person who willfully makes a false statement or mis-representation regarding a benefit claim, to the employment secu-rity agency of another state acting under any administrativearrangement authorized in this subsection, shall be punished in themanner provided in s. 108.24.

(8m) (a) The department may enter into reciprocal arrange-ments, with any agency administering another unemploymentinsurance law, whereby all the services performed by an individ-ual for a single employing unit, which services are customarilyperformed in more than one state or jurisdiction, shall be deemedto be employment covered by the law of a specified state or juris-

diction in which a part of such services are performed, or in whichsuch individual has residence, or in which such employing unitmaintains a place of business; provided there is in effect, as to suchservices, an election by such employing unit, approved by theagency administering the specified law, pursuant to which all theservices performed by such individual for such employing unit aredeemed to be employment covered by such law.

(b) If the federal unemployment tax act is so amended as tomake subject thereto remuneration paid for any maritime employ-ment excluded under s. 108.02 (15) (k) 17., such exclusion underthis chapter shall cease if the department enters into a reciprocalarrangement with respect to such employment pursuant to thisparagraph, as of the effective date of such arrangement. Thedepartment may enter into reciprocal arrangements with theappropriate agencies of other states with respect to such maritimeservices, whereby all such services by an individual for a singleemployer, wherever performed, shall be deemed performedwholly within this state or within any such other state. Any suchservices thus deemed performed in Wisconsin shall also bedeemed “employment” covered by this chapter, and the electionrequirement of s. 108.02 (15) (c) 2. shall not apply.

(8n) (a) The department shall enter into a reciprocal arrange-ment which is approved by the U.S. secretary of labor pursuant tosection 3304 (a) (9) (B) of the internal revenue code, to providemore equitable benefit coverage for individuals whose recentwork has been covered by the unemployment insurance laws of2 or more jurisdictions.

(b) Arrangements under par. (a) may provide, as to any indi-vidual whose employment has been covered by this chapter andby the unemployment insurance law of one or more other partici-pating jurisdictions, for transfer by the department to anotheragency of relevant records or information, and the acceptance anduse of the records and information, in combination with similardata from other jurisdictions, by the other agency, as a basis forcomputing and paying benefits under the law administered by theother agency. Reciprocally, arrangements under par. (a) may pro-vide for similar acceptance, combination and use by the depart-ment of data received from other jurisdictions to compute and paybenefits under this chapter.

(c) Arrangements under par. (a) shall provide for mutualacceptance by the participating agencies of data supplied underpar. (b), including reasonable estimates of relevant data not other-wise available in the transferring agency.

(d) Arrangements under par. (a) shall specify an equitablebasis for reimbursing the unemployment fund of each participat-ing jurisdiction for any benefits paid therefrom on the basis of cov-ered employment in, and data supplied by the agency of, anotherparticipating jurisdiction, out of the unemployment fund of theother jurisdiction.

(e) The department shall charge this state’s share of any bene-fits paid under this subsection to the account of each employer bywhich the employee claiming benefits was employed in the appli-cable base period, in proportion to the total amount of wages heor she earned from each employer in the base period, except thatif s. 108.04 (1) (f), (5), (7) (a), (c), (cg), (e), (L), (q), (s), or (t), (7m)or (8) (a) or (b), 108.07 (3), (3r), or (5) (b), or 108.133 (3) (f) wouldhave applied to employment by such an employer who is subjectto the contribution requirements of ss. 108.17 and 108.18, thedepartment shall charge the share of benefits based on employ-ment with that employer to the fund’s balancing account, or, if s.108.04 (1) (f) or (5) or 108.07 (3) would have applied to anemployer that is not subject to the contribution requirements of ss.108.17 and 108.18, the department shall charge the share of bene-fits based on that employment in accordance with s. 108.07 (5) (a)and (b). The department shall also charge the fund’s balancingaccount with any other state’s share of such benefits pending reim-bursement by that state.

(f) To facilitate the application of arrangements under par. (a)to this chapter, the department may, from data received by it under




https://docs.legis.wisconsin.gov/document/statutes/108.02(15)(k)17.



https://docs.legis.wisconsin.gov/document/statutes/108.14(8n)(a)



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https://docs.legis.wisconsin.gov/document/statutes/108.07(3r)
















such arrangements, make reasonable estimates of quarterly wagesand may compute and pay benefits accordingly.

(8s) Notwithstanding s. 108.16 (10), the department mayenter into or cooperate in arrangements or reciprocal agreementswith authorized agencies of other states or the U.S. secretary oflabor, or both, whereby:

(a) Overpayments of unemployment insurance benefits asdetermined under this chapter may be recouped from unemploy-ment insurance benefits otherwise payable under the unemploy-ment insurance law of another state, and overpayments of unem-ployment insurance benefits as determined under theunemployment insurance law of that other state may be recoupedfrom unemployment insurance benefits otherwise payable underthis chapter; and

(b) Overpayments of unemployment insurance benefits asdetermined under applicable federal law, with respect to benefitsor allowances for unemployment provided under a federal pro-gram administered by this state under an agreement with the U.S.secretary of labor, may be recouped from unemployment insur-ance benefits otherwise payable under that program, or under theunemployment insurance law of this state or of another state orany such federal unemployment benefit or allowance programadministered by the other state under an agreement with the U.S.secretary of labor if the other state has in effect a reciprocal agree-ment with the U.S. secretary of labor as authorized by 42 USC 503(g) (2), if the United States agrees, as provided in the reciprocalagreement with this state entered into under 42 USC 503 (g) (2),that overpayments of unemployment insurance benefits as deter-mined under this chapter, and overpayments as determined underthe unemployment insurance law of another state which has ineffect a reciprocal agreement with the U.S. secretary of labor asauthorized by 42 USC 503 (g) (2), may be recouped from benefitsor allowances for unemployment otherwise payable under a fed-eral program administered by this state or the other state under anagreement with the U.S. secretary of labor.

(8t) If the agency administering another unemployment insur-ance law has overpaid benefits to an individual located in Wiscon-sin, and certifies to the department the facts involved and that theindividual is liable, under such law, to repay such benefits, andrequests the department to recover such overpayment, and agreesto reimburse the department for any court costs incurred by it insuch recovery efforts, the department may in its own name, butacting as agent for such other agency, collect such overpaymentby civil action, and shall pay the net amount recovered to suchother agency.

(9) The department may make its records relating to theadministration of this chapter available to the Railroad RetirementBoard, and may furnish the Railroad Retirement Board, at theexpense of said board, such copies thereof as said board deemsnecessary for its purposes. The department may afford reasonablecooperation with every agency of the United States charged withthe administration of any unemployment insurance law. Thedepartment may make arrangements or agreements with the Rail-road Retirement Board, or any other agency of the United Statescharged with the administration of an unemployment insurancelaw, with respect to the establishment, maintenance and use of freeemployment service facilities, the taking and certifying of claims,the making of investigations, and the supplying of other informa-tion or services related to unemployment insurance, but thedepartment may not make or renew any such arrangement oragreement unless it finds that its resulting administrative costs areapproximately covered or offset by the facilities, services and pay-ments to be made available thereunder by such federal agency.Any moneys received by the department under this subsectionshall be paid into the federal administrative financing accountunder s. 108.161.

(9m) The department may afford reasonable cooperation withany government agency charged with war−effort or post−warplanning responsibilities or with the administration of any system

of unemployment allowances or unemployment assistance or ofany other program designed to prevent or relieve unemployment.All moneys payable to or received by this state for any programof allowances pursuant to an agreement with any government ornonprofit agency, whereby moneys are made available to the statesolely for that purpose, shall be paid to the state and shall promptlybe deposited by the department to the credit of a separate accounttherefor, with such custodians as the state may from time to timeselect, who shall hold, release and transfer the cash in any suchaccount in a manner approved by the department of administra-tion. Payments from any such account shall be made upon vouch-ers or drafts authorized by the department, in such manner as thedepartment of administration may from time to time approve orprescribe. The treasurer of the unemployment reserve fund shallserve as treasurer of any account under this subsection. The bondof the treasurer, as required under ss. 19.01 (2) and 108.16 (4),shall likewise be conditioned upon the faithful performance of theduties under this subsection by the treasurer and the treasurer’ssubordinates, in such additional amount as may be fixed by thedepartment. The treasurer shall report annually to the departmentof administration regarding receipts and disbursements under thissubsection.

(10) The department shall comply with requirements of theU.S. secretary of labor to determine the degree of accuracy andtimeliness in the administration of this chapter with respect to ben-efit payments, benefit determinations and revenue collections.

(11) The department may require any employing unit whichemploys one or more individuals to perform work in this state tomake such arrangements as will reasonably assure the departmentthat the employing unit will keep such records, make such reports,and pay such contributions as are required under this chapter. Anyemploying unit which the department has notified, through noticeserved on it or sent by registered mail to its last−known address orserved by publishing a notice under s. 180.1510 (4) (b), that it isrequired to make such arrangements and which fails to do sowithin 20 days after such notification may, through proceedingsinstituted by the department in the circuit court for Dane County,be restrained from doing business in this state until it has madesuch arrangements.

(12) (a) Consistently with the provisions of pars. (8) and (9)of section 303 (a) of Title III of the federal social security act, allmoneys received in the federal administrative financing accountfrom any federal agency under said Title III shall be expendedsolely for the purposes and in the amounts found necessary by saidagency for the proper and efficient administration of this chapter.

(b) Consistently with said provisions of said Title III, any suchmoneys, received prior to July 1, 1941, and remaining unencum-bered on said date or received on or after said date, which, becauseof any action or contingency, have been lost or have beenexpended for purposes other than, or in amounts in excess of,those found necessary by said agency for the proper administra-tion of this chapter, shall be replaced within a reasonable time.This paragraph is the declared policy of this state, as enunciatedby the 1941 legislature, and shall be implemented as further pro-vided in this subsection.

(c) If it is believed that any amount of money thus received hasbeen thus lost or improperly expended, the department on its ownmotion or on notice from said agency shall promptly investigateand determine the matter and shall, depending on the nature of itsdetermination, take such steps as it may deem necessary to protectthe interests of the state.

(d) If it is finally determined that moneys thus received havebeen thus lost or improperly expended, then the department shalleither make the necessary replacement from those moneys in theadministrative account specified in s. 108.20 (2m) or shall submit,at the next budget hearings conducted by the governor and at thebudget hearings conducted by the next legislature convened inregular session, a request that the necessary replacement be madeby an appropriation from the general fund.













(e) This subsection shall not be construed to relieve this stateof any obligation existing prior to its enactment with respect tomoneys received prior to July 1, 1941, pursuant to said Title III.

(13) The department may, with the advice of the council onunemployment insurance, by general rule modify or suspend anyprovision of this chapter if and to the extent necessary to permitcontinued certification of this chapter for grants to this state underTitle III of the federal social security act and for maximum creditallowances to employers under the federal unemployment tax act.

(14) The department shall fully cooperate with the agencies ofother states, and shall make every proper effort within its means,to oppose and prevent any further action which would in its judg-ment tend to effect complete or substantial federalization of stateunemployment insurance funds or state employment security pro-grams.

(15) The department may make, and may cooperate withother appropriate agencies in making, studies as to the practicalityand probable cost of possible new state−administered social secu-rity programs, and the relative desirability of state, rather thannational, action in any such field.

(16) The department shall have duplicated or printed, andshall distribute without charge, such employment security reports,studies and other materials, including the text of this chapter andinstructional or explanatory pamphlets for employers or workers,as it deems necessary for public information or for the properadministration of this chapter; but the department may collect areasonable charge, which shall be credited to the administrativeaccount, for any such item the cost of which is not fully coveredby federal administrative grants.

(17) To help provide suitable quarters for the administrationof this chapter at the lowest practicable long−run cost, the depart-ment may, with the governor’s approval and subject to all relevantstatutory requirements, use part of the moneys available for suchadministration under s. 20.445 (1) (n) to buy suitable real property,or to help construct suitable quarters on any state−owned land, orfor the long−term rental or rental−purchase of suitable land andquarters. In each such case full and proper use shall be made ofany federal grants available for the administration of this chapter.

(18) No later than the end of the month following each quarterin which the department expends moneys derived from assess-ments levied under s. 108.19 (1e), the department shall submit areport to the council on unemployment insurance describing theuse of the moneys expended and the status at the end of the quarterof any project for which moneys were expended.

(19) No later than March 15 annually, the department shallprepare and furnish to the council on unemployment insurance areport summarizing the department’s activities related to detec-tion and prosecution of unemployment insurance fraud in the pre-ceding year. The department shall include in the report informa-tion about audits conducted by the department under sub. (20),including the number and results of audits performed, in the pre-vious year.

(20) The department shall conduct random audits on claim-ants for benefits under this chapter to assess compliance with thework search requirements under s. 108.04 (2) (a) 3.

(21) The department shall maintain a portal on the Internetthat allows employers to log in and file with the department com-plaints related to the administration of this chapter.

(22) The commission shall maintain a searchable, electronicdatabase of significant decisions made by the commission on mat-ters under this chapter for the use of attorneys employed by thedepartment and the commission and other individuals employedby the department and the commission whose duties necessitateuse of the database.

(23) (a) The department shall create and periodically updatea handbook for the purpose of informing employers that are ormay be subject to this chapter about the provisions and require-ments of this chapter.

(b) The department shall include all of the following in thehandbook:

1. Information about the function and purpose of unemploy-ment insurance under this chapter.

2. A description of the rights and responsibilities of employ-ers under this chapter, including the rights and responsibilitiesassociated with hearings to determine whether claimants are eligi-ble for benefits under this chapter.

3. A description of the circumstances under which workersare generally eligible and ineligible for benefits under this chapter.

4. Disclaimers explaining that the contents of the handbookmay not be relied upon as legally enforceable and that adherenceto the content does not guarantee a particular result for a decisionunder this chapter.

5. A line to allow an individual employed by an employer tosign to acknowledge that the individual is aware of the contentsof the handbook.

(c) The department shall make the handbook available on theInternet.

(d) The department shall distribute printed copies of the hand-book to persons who request a copy and may charge a fee as pro-vided in s. 20.908 for the costs of printing and distribution.

(24) The department shall provide information to employersconcerning the financing of the unemployment insurance system,including the computation of reserve percentages and their effectupon the contribution and solvency rates of employers, and shallpost this information on the Internet. If the department provideda statement of account to any employer, the department shallinclude the same information on the statement. In addition, thedepartment shall provide the same information in writing to eachemployer who becomes newly subject to a requirement to paycontributions or reimbursements under this chapter.

(25) (a) In this section, “appeal tribunal” includes appeal tri-bunals under s. 108.09 (3) (a) 1., 2., and 3.

(b) The department shall conduct an initial training for all indi-viduals who serve as appeal tribunals to prepare them to be ableto perform the duties of appeal tribunals established under thischapter.

(c) The department shall require each individual who servesas an appeal tribunal to satisfy continuing education requirements,as prescribed by the department.

(26) The department shall prescribe by rule a standard affida-vit form that may be used by parties to appeals under ss. 108.09and 108.10 and shall make the form available to employers andclaimants. The form shall be sufficient to qualify as admissibleevidence in a hearing under this chapter if the authentication issufficient and the information set forth by the affiant is admissible,but its use by a party does not eliminate the right of an opposingparty to cross examine the affiant concerning the facts asserted inthe affidavit.

History: 1971 c. 53; 1973 c. 90 s. 559; 1973 c. 247; 1975 c. 343; 1977 c. 29, 133;1977 c. 196 s. 131; 1977 c. 272 s. 98; 1979 c. 34 s. 2102 (25) (a); 1979 c. 110 s. 60(11); 1979 c. 221; 1981 c. 36 ss. 18, 45; 1983 a. 8 s. 54; 1983 a. 189 s. 329 (28); 1983a. 388; 1985 a. 17; 1985 a. 29 ss. 1664 to 1668, 3202 (29); 1985 a. 332; 1987 a. 38,255; 1989 a. 77, 139, 303, 359; 1991 a. 89; 1993 a. 373, 490, 492; 1995 a. 27, 118,225; 1997 a. 39; 1999 a. 83; 2001 a. 35, 105; 2003 a. 197; 2009 a. 11; 2011 a. 234;2013 a. 20, 36, 105, 173; 2015 a. 55, 334.

Cross−reference: See also ch. DWD 100 to ch. DWD 150, Wis. adm. code.

Provisions for aggregation of multi−jurisdictional employment and wages do notaffect eligibility except when the state’s disqualification of a claimant is based on achange in jurisdiction. Fox Valley Vocational, Technical & Adult Educational Dis-trict v. LIRC, 125 Wis. 2d 285, 371 N.W.2d 811 (Ct. App. 1985).

108.141 Extended benefits. (1) DEFINITIONS. As used inthis section, unless the context clearly requires otherwise:

(a) “Eligibility period” of an individual means the period con-sisting of each week in the individual’s benefit year which beginsin an extended benefit period and, if the individual’s benefit yearends within that extended benefit period, each week thereafterwhich begins in such a period. For weeks of unemploymentbeginning on or after February 17, 2009, and ending before June

https://docs.legis.wisconsin.gov/document/statutes/20.445(1)(n)

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1, 2010, or the last week for which federal sharing is authorizedby section 2005 (a) of P.L. 111−5 and any amendments thereto,whichever is later, “eligibility period” also means the period con-sisting of each week during which an individual is eligible foremergency unemployment compensation under P.L. 110−252 andP.L. 110−449, or any amendments thereto, and if that week beginsin an extended benefit period or if an individual’s eligibility forbenefits under P.L. 110−252 and P.L. 110−449, or any amendmentthereto, ends within an extended benefit period, each week there-after which begins in that extended benefit period.

(b) “Exhaustee” means an individual who, with respect to anyweek of unemployment in the individual’s eligibility period:

1. Has received, prior to that week, all of the regular benefitsthat were available to the individual under this chapter or any otherstate law, including dependents’ allowances and benefits payableto federal civilian employees and former military personnel under5 USC ch. 85, in the individual’s current benefit year that includesthat week or is precluded from receiving regular benefits by rea-son of the law of another state which meets the requirement of sec-tion 3304 (a) (7) of the internal revenue code or is precluded fromreceiving regular benefits by reason of a seasonal limitation in thelaw of another state. An individual is considered to have receivedall of the regular benefits that were available to the individualalthough as a result of a pending appeal under s. 108.09 or 108.10the individual may subsequently be determined to be entitled toadded regular benefits; or

2. His or her benefit year having expired in the extended bene-fit period and prior to such week, lacks base period wages on thebasis of which he or she could establish a benefit year under s.108.06; or

2m. For weeks of unemployment beginning after February17, 2009, and ending before June 1, 2010, or with the last week forwhich federal sharing is authorized by section 2005 (a) of P.L.111−5 and any amendments thereto, whichever is later, hasexhausted federal emergency unemployment compensationunder P.L. 110−252 and P.L. 110−449, and any amendmentsthereto, within an extended benefit period that began in a weekduring or before which the individual has exhausted that emer-gency unemployment compensation; and

3. Has no right to unemployment benefits or allowances, asthe case may be, under the railroad unemployment insurance actor such other federal laws as are specified in regulations issued bythe U.S. secretary of labor, and has not received and is not seekingunemployment benefits under the unemployment insurance lawof Canada, but if the individual is seeking such benefits and theappropriate agency finally determines that he or she is not entitledto benefits under such law he or she is an exhaustee.

(c) “Extended benefit period” means a period which:

1. Begins with the 3rd week after whichever of the followingweeks occurs first:

a. A week for which there is a national “on” indicator; or

b. A week for which there is a Wisconsin “on” indicator, pro-vided that no extended benefit period may begin by reason of aWisconsin “on” indicator before the 14th week following the endof a prior extended benefit period which was in effect with respectto Wisconsin; and

2. Ends with either of the following weeks, whichever occurslater:

a. The 3rd week after the first week for which there is both anational “off” indicator and a Wisconsin “off” indicator; or

b. The 13th consecutive week of such period.

(d) “Extended benefits” means benefits, including benefitspayable to federal civilian employees and former military person-nel under 5 USC ch. 85, payable to an individual under this sectionfor weeks of unemployment in that individual’s eligibility period.

(dm) “High unemployment period” means a period duringwhich an extended benefit period would be in effect if par. (f) 3.

a. were applied by substituting an average rate of total unemploy-ment that equals or exceeds 8 percent.

(e) There is a Wisconsin “off” indicator for a week if, for theperiod consisting of that week and the immediately preceding 12weeks, there is not a Wisconsin “on” indicator.

(f) There is a Wisconsin “on” indicator for a week if:

1. The rate of insured unemployment for the period consistingof that week and the immediately preceding 12 weeks equaled orexceeded 120 percent of the average of such rates for the corre-sponding 13−week period ending in each of the preceding 2 calen-dar years, and equaled or exceeded 5 percent; or

2. The rate of insured unemployment for the period consistingof that week and the immediately preceding 12 weeks equaled orexceeded 6 percent, regardless of the rate of insured unemploy-ment in the 2 preceding calendar years; or

3. With respect to weeks of unemployment beginning on orafter February 17, 2009, and ending with the week ending 3 weeksprior to the last week in which federal sharing is authorized by sec-tion 2005 (a) of P.L. 111−5 and any amendments thereto:

a. The average rate of total unemployment, seasonallyadjusted, as determined by the U.S. secretary of labor, for theperiod consisting of the most recent 3 months for which data forall states are published before the close of that week equals orexceeds 6.5 percent; and

b. The average rate of total unemployment in this state, sea-sonally adjusted, as determined by the U.S. secretary of labor forthe period consisting of the most recent 3 months for which datafor all states are published before the close of that week equals orexceeds 110 percent of the average for either or both of the corre-sponding 3−month periods ending in the 2 preceding calendaryears; or

4. With respect to weeks of unemployment beginning on orafter the date of enactment of P.L. 111−312 and ending on orbefore the earlier of the latest date permitted under federal law orthe end of the 4th week prior to the last week in which federal shar-ing is provided as authorized by section 2005 (a) of P.L. 111−5 andany amendments to such federal laws:

a. The rate of insured unemployment for the period consistingof that week and the immediately preceding 12 weeks equaled orexceeded 120 percent of the average of such rates for the corre-sponding 13−week periods ending in each of the preceding 3 cal-endar years, and equaled or exceeded 5 percent; or

b. The average rate of total unemployment, seasonallyadjusted, as determined by the U.S. secretary of labor, for theperiod consisting of the most recent 3 months for which data forall states are published before the close of that week equals orexceeds 6.5 percent and equals or exceeds 110 percent of the aver-age for any of the corresponding 3−month periods ending in thepreceding 3 calendar years.

(g) “Regular benefits” means benefits payable to an individualunder this chapter or under any other state law, including benefitspayable to federal civilian employees and to former military per-sonnel pursuant to 5 USC ch. 85, other than extended benefits andadditional benefits as defined in P.L. 91−373.

(h) “State law” means the unemployment insurance law of anystate, approved by the U.S. secretary of labor under section 3304of the internal revenue code.

(i) “Wisconsin rate of insured unemployment” means the per-centage determined by the department on the basis of its reportsto the U.S. secretary of labor and according to the method or meth-ods prescribed by applicable federal law or regulation.

(1m) SUSPENSION OF EXTENDED BENEFITS. Notwithstandingsub. (1), no extended benefits may be paid for any week of unem-ployment ending after January 27, 2009, unless benefits are pay-able for that week under P.L. 91−373, as amended, in this state.The governor may, by executive order, suspend the application ofthis subsection in order to allow for the payment of extended bene-













https://docs.legis.wisconsin.gov/document/statutes/108.141(1)(f)3.a.

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fits as provided in this section during a period specified in theorder. Any such suspension shall be effective at the beginning ofthe week specified by the governor in the order and may berescinded by similar order, which shall be effective at the begin-ning of the week specified by the governor in that order.

(2) EFFECT OF OTHER PROVISIONS OF THIS CHAPTER. Exceptwhen the result would be inconsistent with the other provisions ofthis section, the provisions of this chapter which apply to claimsfor, or the payment of, regular benefits shall apply to claims for,and the payment of, extended benefits.

(3) ELIGIBILITY REQUIREMENTS FOR EXTENDED BENEFITS. Anindividual shall be eligible to receive extended benefits withrespect to any week of unemployment in his or her eligibilityperiod only if:

(a) The individual had base period wages equaling at least 40times the individual’s most recent weekly benefit rate;

(b) The individual is an “exhaustee”; and

(c) The individual is not disqualified and has satisfied thoseother requirements of this chapter for the payment of regular bene-fits that apply to individuals claiming extended benefits.

(3g) ADDITIONAL REQUIREMENTS FOR EXTENDED BENEFITS. (a)1. If a claimant fails to provide sufficient evidence that his or herprospects for obtaining work in his or her customary occupationwithin a period of time not exceeding 4 weeks, beginning with thefirst week of eligibility for extended benefits, are good, this para-graph, rather than s. 108.04 (8), applies.

2. A claimant who, during or after the first week following theweek that the department notifies the claimant in writing of therequirements to apply for and accept suitable work, fails either toapply for suitable work when notified by a public employmentoffice or to accept suitable work when offered is ineligible toreceive extended benefits for the week in which the failure occursand for each week thereafter until the claimant has again beenemployed during at least 4 subsequent weeks in employment orother work covered by the unemployment insurance law of anystate or the federal government and earned wages for such workequal to at least 4 times his or her extended weekly benefit rate.

3. Work is suitable within the meaning of subd. 2. if:

a. It is any work within the claimant’s capabilities;

b. The gross average weekly remuneration for the workexceeds the claimant’s weekly benefit rate plus any supplementalunemployment benefits, as defined in section 501 (c) (17) (D) ofthe internal revenue code, then payable to the claimant;

c. Wages for the work equal or exceed the higher of either theminimum wage provided by 29 USC 206, without regard to anyexemption, or any state or local minimum wage; and

d. The offer of work to the claimant was in writing or the posi-tion was listed with a public employment office.

(b) The department’s public employment offices shall referextended benefit claimants to suitable work meeting the condi-tions prescribed in par. (a).

(c) A claimant shall make a systematic and sustained effort toobtain work and provide tangible evidence thereof to the depart-ment for each week for which the claimant files a claim forextended benefits. If a claimant fails to make the required effortto obtain work or to provide tangible evidence thereof, on aweekly basis, he or she is ineligible to receive extended benefitsfor the week in which the failure occurs and for each week thereaf-ter until he or she has again been employed during at least 4 subse-quent weeks in employment or other work covered by the unem-ployment insurance law of any state or the federal government andhas earned wages for such work equal to at least 4 times his or herweekly extended benefit rate.

(d) Notwithstanding s. 108.04 (6) and (7), a claimant who wasdisqualified from receipt of benefits because of voluntarily termi-nating employment or incurring a disciplinary suspension forgood cause is ineligible to receive extended benefits for the weekin which the termination occurs or the suspension begins and for

each week thereafter until he or she has again been employed dur-ing at least 4 subsequent weeks in employment or other work cov-ered by the unemployment insurance law of any state or the fed-eral government and earned wages for such work equal to at least4 times his or her weekly extended benefit rate.

(e) Extended benefits shall not be denied under par. (a) 2. toa claimant for any week if the failure would not result in a denialof benefits under the law of the state governing eligibility for suchbenefits to the extent that the law is not inconsistent with this sub-section.

(3r) LIMITATION ON INTERSTATE EXTENDED BENEFITS. (a)Extended benefits shall not be paid to any individual for a givenweek if the claim for such benefits is filed outside this state, underinterstate claiming arrangements under s. 108.14 (8), unless anextended benefit period is in effect during that week in the statewhere the claim is filed.

(b) Paragraph (a) does not apply with respect to the first 2weeks for which extended benefits would be payable except forthat paragraph.

(4) WEEKLY EXTENDED BENEFIT RATE. The weekly extendedbenefit rate payable to an individual for a week of total unemploy-ment is the same as the rate payable to the individual for regularbenefits during his or her most recent benefit year as determinedunder s. 108.05 (1).

(5) TOTAL EXTENDED BENEFIT AMOUNT. (a) Except as providedin pars. (b) and (c), the total extended benefit amount payable toan eligible individual in his or her benefit year is the least of thefollowing amounts:

1. Fifty percent of the total amount of regular benefits thatwere payable to the individual in the individual’s most recent ben-efit year rounded down to the nearest dollar, including benefitscanceled under s. 108.04 (5); or

2. Thirteen times the individual’s weekly benefit amount.

(b) The total extended benefit amount payable to an individualin his or her benefit year shall be reduced by the total amount ofadditional benefits paid or treated as paid under s. 108.142 forweeks of unemployment in the individual’s benefit year thatbegan prior to the beginning of the extended benefit period that isin effect in the week in which the individual first claims extendedbenefits.

(c) Except as provided in par. (b), effective with respect toweeks beginning in a high unemployment period, the totalextended benefit amount payable to an individual in his or her ben-efit year is the least of the following amounts:

1. Eighty percent of the total amount of regular benefits thatwere payable to the individual in the individual’s most recent ben-efit year rounded down to the nearest dollar, including benefitscanceled under s. 108.04 (5); or

2. Twenty times the individual’s weekly benefit amount.

(6) PUBLISH INDICATORS. (a) Whenever an extended benefitperiod is to become effective as a result of a Wisconsin “on” indi-cator, or an extended benefit period is to be terminated as a resultof a Wisconsin “off” indicator, the secretary of workforce devel-opment shall publish it as a class 1 notice under ch. 985.

(b) Computations required by sub. (1) (i) shall be made inaccordance with regulations prescribed by the U.S. secretary oflabor.

(7) CHARGES OF BENEFITS. (a) The department shall charge thestate’s share of each week of extended benefits to each employer’saccount in proportion to the employer’s share of the total wagesof the employee receiving the benefits in the employee’s baseperiod, except that if the employer is subject to the contributionrequirements of ss. 108.17 and 108.18 the department shall chargethe share of extended benefits to which s. 108.04 (1) (f), (5), (7)(a), (c), (cg), (e), (L), (q), (s), or (t), (7m) or (8) (a) or (b), 108.07(3), (3r), or (5) (b), or 108.133 (3) (f) applies to the fund’s balanc-ing account.


https://docs.legis.wisconsin.gov/document/statutes/108.141(3g)(a)2.






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(b) The department shall charge the full amount of extendedbenefits based on employment for a government unit to theaccount of the government unit, except that if s. 108.04 (5) or (7)applies and the government unit has elected contribution financ-ing the department shall charge one−half of the government unit’sshare of the benefits to the fund’s balancing account.

(c) The department shall charge the full amount of extendedbenefits based upon employment for an Indian tribe to the accountof the Indian tribe.

History: 1971 c. 53; 1973 c. 247; 1975 c. 1, 343; 1977 c. 29, 133, 418; 1979 c.52; 1981 c. 36 ss. 19 to 32, 45; 1981 c. 315, 390; 1983 a. 8 ss. 28 to 33, 53, 55 (3),(14) and (15) and 56; 1983 a. 27 ss. 1400g and 1807m; 1983 a. 189 ss. 162, 329 (28);1985 a. 17; 1987 a. 38; 1991 a. 39, 89, 189, 269; 1993 a. 184, 373, 492; 1995 a. 27ss. 3780, 9130 (4); 1995 a. 118, 225; 1997 a. 3, 35, 39; 2001 a. 35; 2009 a. 1, 11; 2011a. 42; 2013 a. 20, 36, 173; 2015 a. 55, 334.

108.142 Wisconsin supplemental benefits. (1) DEFINI-TIONS. As used in this section, unless the context clearly requiresotherwise:

(a) “Wisconsin supplemental benefit period” means a periodwhich:

1. Begins with the 3rd week after which there is a Wisconsin“on” indicator under this section, except that no Wisconsin sup-plemental benefit period may begin with any week during whichthere is an extended benefit period under s. 108.141 in effect, andthat no Wisconsin supplemental benefit period may begin beforethe 14th week following the end of a prior Wisconsin supplemen-tal benefit period; and

2. Ends with the week before any extended benefit periodbegins under s. 108.141, or with either of the following weeks,whichever occurs later:

a. The 3rd week after the first week for which there is a Wis-consin “off” indicator under this section; or

b. The 13th consecutive week of any period during whichextended benefits under s. 108.141 or Wisconsin supplementalbenefits in any combination have been payable.

(b) There is a Wisconsin “on” indicator under this section fora week if the department determines that, for the period consistingof that week and the immediately preceding 12 weeks, the Wis-consin rate of insured unemployment (not seasonally adjusted):

1. Equaled or exceeded 120 percent of the average of suchrates for the corresponding 13−week period ending in each of thepreceding 2 calendar years, and equaled or exceeded one percent-age point below the percentage specified in s. 108.141 (1) (f) 1;or

2. Equaled or exceeded one percentage point below the per-centage specified in s. 108.141 (1) (f) 2.

(c) There is a Wisconsin “off” indicator under this section fora week if the department determines that, for the period consistingof that week and the immediately preceding 12 weeks, the Wis-consin rate of insured unemployment (not seasonally adjusted):

1. Was less than one percentage point below the percentagespecified in s. 108.141 (1) (f) 1. and less than 120 percent of theaverage of such rates for the corresponding 13−week period end-ing in each of the preceding 2 calendar years; and

2. Was less than one percentage point below the percentagespecified in s. 108.141 (1) (f) 2.

(d) “Wisconsin rate of insured unemployment” means the per-centage of unemployment determined by the department on thebasis of its reports to the U.S. secretary of labor and according tothe method or methods prescribed by applicable federal law orregulation.

(e) “Regular benefits” means benefits payable to an individualunder this chapter or under any other state law, including benefitspayable to federal civilian employees and to former military per-sonnel pursuant to 5 USC ch. 85, other than extended benefitsunder s. 108.141 and federal supplemental compensation.

(f) “Wisconsin supplemental benefits” means benefits payableto an individual under this section for weeks of unemployment inhis or her eligibility period.

(g) “Eligibility period” of an individual means the period con-sisting of the weeks in his or her benefit year which begin in a Wis-consin supplemental benefit period and, if the individual’s benefityear ends within that Wisconsin supplemental benefit period, anyweeks thereafter which begin in that period.

(h) “Exhaustee” means an individual who, with respect to anyweek of unemployment in his or her eligibility period:

1. Has received, prior to that week, all of the regular benefitsthat were available to the individual under this chapter or any otherstate law, including dependents’ allowances and benefits payableto federal civilian employees and former military personnel under5 USC ch. 85, in the individual’s current benefit year that includesthat week or is precluded from receiving regular benefits by rea-son of the law of another state which meets the requirement of sec-tion 3304 (a) (7) of the internal revenue code or is precluded fromreceiving regular benefits by reason of a seasonal limitation in thelaw of another state. An individual is considered to have receivedall of the regular benefits that were available to the individualalthough as a result of a pending appeal under s. 108.09 or 108.10the individual may subsequently be determined to be entitled toadded regular benefits; or

2. His or her benefit year having expired in the Wisconsin sup-plemental benefit period and prior to that week, lacks base periodwages on the basis of which he or she could establish a benefit yearunder s. 108.06; and

3. Has no right to unemployment benefits or allowancesunder the railroad unemployment insurance act or such other fed-eral laws as are specified in regulations issued by the U.S. secre-tary of labor, and has not received and is not seeking unemploy-ment benefits under the unemployment insurance law of Canada,but if the individual is seeking such benefits and the appropriateagency finally determines that he or she is not entitled to benefitsunder that law, the individual is an “exhaustee”.

(i) “State law” means the unemployment insurance law of anystate, approved by the U.S. secretary of labor under section 3304of the internal revenue code.

(1m) SUSPENSION OF WISCONSIN SUPPLEMENTAL BENEFITS.

Notwithstanding sub. (1), no Wisconsin supplemental benefitsmay be paid for any week of unemployment ending after January27, 2009, during which additional federally funded benefits arepayable in this state, unless the governor, by executive order, sus-pends the application of this subsection to allow payment of Wis-consin supplemental benefits as provided in this section during aperiod specified in the order. Any such suspension shall be effec-tive at the beginning of the week specified by the governor in theorder and may be rescinded by similar order, which shall be effec-tive at the beginning of the week specified by the governor in thatorder.

(2) EFFECT OF OTHER PROVISIONS OF THIS CHAPTER. Exceptwhen the result would be inconsistent with the other provisions ofthis section, the provisions of this chapter which apply to claimsfor, or the payment of, regular benefits apply to claims for, and thepayment of, Wisconsin supplemental benefits.

(3) WEEKLY WISCONSIN SUPPLEMENTAL BENEFIT RATE. Theweekly Wisconsin supplemental benefit rate payable to an indi-vidual for a week of total unemployment is an amount equal to theamount determined under s. 108.05 (1).

(4) DURATION OF WISCONSIN SUPPLEMENTAL BENEFITS. Duringa Wisconsin supplemental benefit period, no claimant mayreceive total benefits based on employment in a base periodgreater than 34 times the claimant’s weekly benefit rate under s.108.05 (1) or 40 percent of wages paid or payable to the claimantin his or her base period under s. 108.04 (4) (a), whichever islower.

(5) PUBLISH INDICATORS. Whenever a Wisconsin supplemen-tal benefit period is to become effective as a result of a Wisconsin“on” indicator under this section, or a Wisconsin supplementalbenefit period is to be terminated as a result of a Wisconsin “off”

























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indicator under this section, the secretary of workforce develop-ment shall publish it as a class 1 notice under ch. 985.

(6) CHARGES OF BENEFITS. Wisconsin supplemental benefitsshall be charged in the same manner as provided for charging ofregular benefits under s. 108.16 (2).

History: 1983 a. 8, 27; 1983 a. 189 s. 329 (28); 1983 a. 384; 1987 a. 38; 1991 a.39, 189, 269; 1995 a. 27, ss. 3781, 9130 (4); 1997 a. 3, 39; 2001 a. 43; 2009 a. 1.

108.145 Disaster unemployment assistance. Thedepartment shall administer under s. 108.14 (9m) the distributionof disaster unemployment assistance to workers in this state whoare not eligible for benefits whenever such assistance is madeavailable by the president of the United States under 26 USC 5177(a). In determining eligibility for assistance and the amount ofassistance payable to any worker who was totally self−employedduring the first 4 of the last 5 most recently completed quarterspreceding the date on which the worker claims assistance, thedepartment shall not reduce the assistance otherwise payable tothe worker because the worker receives one or more paymentsunder the social security act (42 USC 301 et seq.) for the sameweek that the worker qualifies for such assistance.

History: 1993 a. 373.

108.15 Benefits for public employees. (1g) DEFINITION.

In this section, “state” includes all state constitutional offices, allbranches of state government, all agencies, departments, boards,commissions, councils, committees, and all other parts or subdivi-sions of state government however organized or designated.

(1r) BENEFIT PAYMENTS. Benefits shall be payable from thefund to any public employee, if unemployed and otherwise eligi-ble, based on employment by any government unit that is anemployer covered by this chapter.

(2) REIMBURSEMENT FINANCING. The state and every othergovernment unit which is an employer subject to this chapter shallbe subject to all its provisions except that, in lieu of contributionsunder ss. 108.17 and 108.18, it shall reimburse the fund for bene-fits charged to its account.

(3) ELECTION OF CONTRIBUTION FINANCING. Any governmentunit other than the state may, in lieu of the reimbursement require-ment of sub. (2), elect contribution financing under ss. 108.17 and108.18 as of the beginning of any calendar year, subject to the fol-lowing requirements:

(a) The government unit shall file a written notice of electionwith the department before the beginning of that year or within 30days after the department issues a determination that the govern-ment unit is subject to this chapter, whichever is later. An electionunder this subsection shall remain in effect for not less than 3 cal-endar years.

(b) A government unit may thereafter terminate its election ofcontribution financing effective at the end of any calendar year byfiling a written notice to that effect with the department before theclose of such year.

(c) No election or termination of election of contributionfinancing is effective if the government unit, at the time of filingnotice of such election or termination of election, is delinquentunder s. 108.22.

(d) If a government unit elects contribution financing for anycalendar year after the first calendar year it becomes newly subjectto this chapter, it shall be liable to reimburse the fund for any bene-fits based on prior employment. If a government unit terminatesits election of contribution financing, ss. 108.17 and 108.18 shallapply to employment in the prior calendar year, but after all bene-fits based on such prior employment have been charged to its con-tribution account any balance remaining in such account shall betransferred to the balancing account.

(e) Each time a government unit elects or reelects contributionfinancing its initial contribution rate shall be 2.5 percent on itspayroll for each of the first 3 calendar years in which such electionor reelection is in effect. If a government unit terminates its elec-

tion of contribution financing it may not reelect contributionfinancing within a period of 3 calendar years thereafter.

(4) REIMBURSEMENT ACCOUNTS FOR GOVERNMENT UNITS. (a)For each government unit covered by this chapter which is liablefor reimbursement to the fund, the fund’s treasurer shall maintaina reimbursement “employer account”, as a subaccount of thefund’s balancing account.

(b) Each government unit’s reimbursement account shall beduly charged with any benefits based on work for such unit, andshall be duly credited with any reimbursement paid by or for it tothe fund, and with any benefit overpayment from the accountrecovered by the department. Whenever the account of a govern-ment unit is credited with an overpayment under this paragraph,the department shall, at the close of any month, refund that amountto the government unit upon request, after deducting the amountof any reimbursements to the account of such government unitwhich have been billed but not paid.

(c) Any government unit may at any time make payments intoits reimbursement account in the fund.

(d) Whenever a government unit’s reimbursement account hasa positive net balance, no reimbursement of the benefits chargedto that account is required under this section.

(e) Whenever a government unit’s reimbursement account hasa negative balance, any benefits chargeable to such account shallbe duly paid and charged thereto; and reimbursements coveringthe total negative balance thus resulting shall become due pur-suant to this section.

(f) The write−off provisions of s. 108.16 (7) (c) do not applyto the reimbursement account of any government unit.

(g) If any government unit covered by this chapter requests thedepartment to maintain separate accounts for parts of such unitwhich are separately operated or financed, the department may doso for such periods and under such conditions as it may from timeto time determine.

(5) REIMBURSEMENTS AND CONTRIBUTIONS. (a) Each govern-ment unit which is an “employer” shall include in its budget foreach budgetary period an estimated amount for payment of thecontributions required by ss. 108.17 and 108.18 or reimburse-ments required by this section, including in each case any con-tribution or reimbursement remaining unpaid for the current orany prior period.

(b) The department shall monthly bill each government unitfor any reimbursements required under this section, which shallbe due within 20 days after the date the department issues the bill.

(c) Reimbursements due hereunder from budget subdivisionsof the state shall be paid pursuant to sub. (7).

(d) Reimbursements due under this section or contributionsdue under ss. 108.17 and 108.18 from government units shall, ifthey remain unpaid after their due date, be collected under sub. (6)or under any other applicable provision of law.

(6) DELINQUENT PAYMENTS. (a) Any reimbursement dulybilled under this section, or contribution payable under s. 108.17or 108.18, which remains unpaid after its applicable due date is a“delinquent payment” under s. 108.22 (1) (a).

(b) Whenever a government unit’s “delinquent payments”,including interest and penalties thereon, total more than the bene-fits charged to such unit’s reimbursement account for the 6 mostrecent months, or contributions, including interest and penaltiesthereon, are delinquent for at least 2 quarters, the department shallso determine under s. 108.10.

(c) If such delinquency is finally established under s. 108.10,the fund’s treasurer shall, in case such unit receives a share of anystate tax or any type of state aid, certify to the secretary of adminis-tration the existence and amount of such delinquency.

(d) Upon receipt of such certification, the secretary of adminis-tration shall withhold, from each sum of any such tax or aid there-after payable to the government unit, until the delinquency is satis-fied, the lesser of the following amounts:















































1. The delinquent amount thus certified; or

2. One−half the sum otherwise payable to such governmentunit.

(e) Any amount withheld by the secretary of administrationunder par. (d) shall be paid by the secretary of administration tothe fund’s treasurer, who shall duly credit such payment towardsatisfying the delinquency.

(7) STATE COMPLIANCE AND APPROPRIATIONS. (b) Each reim-bursement payable by the state under this section shall be dulypaid to the fund, upon filing by the fund’s treasurer of a certificateto the department of administration specifying the amount ofreimbursement due and the appropriation apparently chargeable.

(c) Each of the state’s budget subdivisions shall have each suchreimbursement amount charged to and deducted from its properappropriation, unless payment is authorized under ss. 20.865 and20.928.

(8) NOTICE AND REPORTS. Each government unit which is anemployer shall give such suitable benefit notices to its employeesas the department may direct, and shall make employment andwage reports to the department under the same conditions as applyto other employers.

(9) GROUP REIMBURSEMENT ACCOUNTS. If any group of gov-ernment units which have not elected contribution financing filea joint request, they shall be treated as one employer for the pur-poses of this chapter under the conditions of this subsection.

(a) The group will be treated as one employer for at least 3 cal-endar years and the group may be discontinued or dissolved at thebeginning of any subsequent calendar year by filing advance writ-ten notice thereof with the department before the beginning ofsuch subsequent calendar year.

(b) The members of the group are jointly and severally liablefor any required reimbursements together with any interestthereon and any tardy filing fees.

(c) The group shall be dissolved at the beginning of any calendaryear after the required 3 calendar years of participation if any mem-ber of the group files written notice with the department in advanceof such calendar year of its intended withdrawal from the group.

History: 1971 c. 53; 1973 c. 247; 1975 c. 343; 1977 c. 133; 1981 c. 36 s. 45; 1983a. 8, 27; 1985 a 17; 1987 a. 38; 1993 a. 492; 1995 a. 118; 1999 a. 15; 2003 a. 33; 2007a. 59; 2015 a. 196; 2017 a. 157.

108.151 Financing benefits for employees of nonprofitorganizations. (1) EMPLOYER’S CONTRIBUTION RATE. Eachnonprofit organization which is or becomes an employer subjectto this chapter shall be subject to all its provisions except as it mayelect reimbursement financing in accordance with sub. (2). Ifsuch an approved election is terminated, the employer’s contribu-tion rate shall be 2.5 percent on its payroll for each of the next 3calendar years.

(2) ELECTION OF REIMBURSEMENT FINANCING. Any nonprofitorganization may, in lieu of the contribution requirements of ss.108.17 and 108.18, elect reimbursement financing, as of the begin-ning of any calendar year, subject to the following requirements:

(a) It shall file a written notice to that effect with the depart-ment before the beginning of such year except that if the employerbecame newly subject to this section as of the beginning of suchyear, it shall file the notice within 30 days after the date of thedetermination that it is subject to this chapter.

(b) An employer whose prior election of reimbursementfinancing has been terminated pursuant to sub. (3) may not there-after reelect reimbursement financing unless it has been subject tothe contribution requirements of ss. 108.17 and 108.18 for at least3 calendar years thereafter and is not, at the time of filing suchreelection, delinquent under s. 108.22.

(c) No election of reimbursement financing shall be validunless the employer has satisfied the requirements of sub. (4)within 60 days after it filed the notice of election.

(d) Sections 108.17 and 108.18 shall apply to all prior employ-ment, but after all benefits based on prior employment have beencharged to any account it has had under s. 108.16 (2) any balanceremaining therein shall be transferred to the balancing account asif s. 108.16 (6) (c) or (6m) (d) applied.

(3) TERMINATION OF ELECTION. (a) An employer who electedreimbursement financing may terminate its election as of the closeof the 2nd calendar year to which such election applies, or at theclose of any subsequent calendar year, by filing a written noticeto that effect with the department before the close of such calendaryear;

(b) The department may terminate any election as of the closeof any calendar year if the department determines that any of thefollowing applies.

1. The employer has failed to make the required reim-bursement payments.

2. The employer has failed to pay the required assessmentsauthorized by sub. (7) or s. 108.155.

3. The employer no longer satisfies the requirements of sub.(4).

4. Section 108.16 (8) applies with respect to the employer.

(4) ASSURANCE OF REIMBURSEMENT. (a) An employer electingreimbursement financing shall file an assurance of reimbursementwith the fund’s treasurer, payable to the unemployment reservefund, guaranteeing payment of the required reimbursementtogether with any interest and any tardy filing fees. The assuranceshall be a surety bond, letter of credit, certificate of deposit or anyother nonnegotiable instrument of fixed value.

1. The amount of assurance shall be equal to 4 percent of theemployer’s payroll for the year immediately preceding the effec-tive date of the election, or the employer’s anticipated payroll forthe current year, whichever is greater as determined by the depart-ment, but the assurance may be in a greater amount at the optionof the employer. The amount of the assurance shall be similarlyredetermined prior to the beginning of the 3rd year commencingafter the year in which it is filed and prior to the beginning of everyother year thereafter.

2. Prior to the beginning of each year, an employer electingreimbursement financing shall file an assurance for the 4−yearperiod beginning on January 1 of that year in the amount deter-mined under subd. 1. An assurance shall remain in force until theliability is released by the fund’s treasurer.

3. No assurance may be approved unless the fund’s treasurerfinds that it gives reasonable assurances that it guarantees pay-ment of reimbursements.

4. Failure of any employer covered by the assurance to paythe full amount of its reimbursement payments when due togetherwith any interest and any tardy filing fees shall render the assur-ance liable on said assurance to the extent of the assurance, asthough the assurance was the employer.

(b) The fund’s treasurer shall issue a receipt to the employerfor its deposit of assurance. Any assurances shall be retained bythe fund’s treasurer in escrow, for the fund, until the employer’sliability under its election is terminated, at which time they shallbe returned to the employer, less any deductions made under thisparagraph. The employer may at any time substitute assurancesof equal or greater value. The treasurer may, with 10 days’ noticeto the employer, liquidate the assurances deposited to the extentnecessary to satisfy any delinquent reimbursements or assess-ments due under this section or s. 108.155 together with any inter-est and any tardy filing fees due. The treasurer shall hold inescrow any cash remaining from the sale of the assurances, with-out interest. The fund’s treasurer shall require the employerwithin 30 days following any liquidation of deposited assurancesto deposit sufficient additional assurances to make whole theemployer’s deposit at the prior level. Any income from assur-


































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ances held in escrow shall inure to and be the property of theemployer.

(5) REIMBURSEMENT ACCOUNT. (a) For each nonprofit orga-nization which has elected reimbursement financing, pursuant tosub. (2), the fund’s treasurer shall maintain a reimbursementaccount, as a subaccount of the fund’s balancing account.

(b) The department shall charge the employer’s reimburse-ment account with all regular benefits, and with its share of anyextended benefits under s. 108.141, based on wages paid withineach quarter ended while its election is in effect.

(c) The employer’s reimbursement account shall be creditedwith any reimbursement paid by or for it to the fund, and with anybenefit overpayment from the account recovered by the depart-ment.

(d) The employer may at any time make other payments to becredited into its reimbursement account, in anticipation of futurebenefit charges.

(e) Whenever the employer’s reimbursement account has apositive net balance no reimbursement of the benefits chargedthereto shall be required.

(f) Whenever an employer’s reimbursement account has a neg-ative balance as of the close of any calendar month, the fund’s trea-surer shall promptly electronically deliver to the employer, or mailto the employer’s last−known address, a bill for that portion of itsnegative balance which has resulted from the net benefits chargedto the account within that month. Reimbursement payment shallbe due within 20 days after the date the department issues the bill.Any required payment that remains unpaid after its applicable duedate is a delinquent payment. Section 108.22 shall apply for col-lecting delinquent payments.

(6) GROUP REIMBURSEMENT ACCOUNTS. If any group of non-profit organizations who have elected reimbursement financingfile a joint request, they shall be treated as if they were oneemployer for the purposes of this chapter, provided that:

(a) They shall be so treated for at least the 3 calendar years fol-lowing their request, unless their election of reimbursementfinancing is terminated under sub. (3), but they may discontinuetheir group arrangement as of the beginning of any subsequentcalendar year by filing advance notice with the department. Amember of such a group may discontinue its participation in thegroup and the group shall be dissolved at the beginning of any cal-endar year after the 3rd year.

(b) They shall be jointly and severally liable for any requiredreimbursements together with any interest thereon and any tardyfiling fees.

(c) They shall designate one or more individuals as agent forall members of the group for all fiscal and reporting purposesunder this chapter.

(d) If such a group is discontinued, par. (a) shall apply to eachof its members.

(7) UNCOLLECTIBLE REIMBURSEMENTS. (a) In this subsection,“payroll” has the meaning given in s. 108.02 (21) (a).

(b) Except as provided in par. (f), each employer that haselected reimbursement financing under this section and that issubject to this chapter as of the date that a rate of assessment isestablished under this subsection shall pay an assessment to thefund at a rate determined by the fund’s treasurer under par. (c).

(c) The fund’s treasurer shall determine the total amount duefrom employers electing reimbursement financing under this sec-tion that is uncollectible as of June 30 of each year, but not includ-ing any amount that the department determined to be uncollectibleprior to January 1, 2004. No amount may be treated as uncollect-ible under this paragraph unless the department has exhausted allreasonable remedies for collection of the amount, including liqui-dation of the assurance required under sub. (4). The departmentshall charge the total amounts so determined to the uncollectiblereimbursable benefits account under s. 108.16 (6w). Whenever,as of June 30 of any year, this account has a negative balance of

$5,000 or more, the treasurer shall determine the rate of an assess-ment to be levied under par. (b) for that year, which shall thenbecome payable by all employers that have elected reimburse-ment financing under this section as of that date.

(d) The rate of assessment under this subsection for each cal-endar year shall be a rate, when applied to the payrolls of allemployers electing reimbursement financing under this sectionfor the preceding calendar year, that will generate an amount thatequals the total amount determined to be uncollectible under par.(c), but not more than $200,000 for any year.

(e) Except as provided in par. (f), the rate of each employer’sassessment under this subsection for any calendar year is the prod-uct of the rate determined under par. (d) multiplied by the employ-er’s payroll for the preceding calendar year, as reported by theemployer under sub. (8) or s. 108.15 (8), 108.152 (7), 108.17 (2)or 108.205 (1) or, in the absence of reports, as estimated by thedepartment.

(f) If any employer would otherwise be assessed an amountless than $10 for a calendar year, the department shall, in lieu ofrequiring that employer to pay an assessment for that calendaryear, apply the amount that the employer would have beenrequired to pay to the other employers on a pro rata basis.

(g) The department shall bill assessments to employers underthis subsection in the same manner as provided in sub. (5) (f) forthe month of September in each year, and the assessment is due forpayment in the same manner as other payments under sub. (5) (f).If any assessment is past due, the department shall assess intereston the balance due under s. 108.22. If any employer is delinquentin paying an assessment under this subsection, the departmentmay terminate the employer’s election of reimbursement financ-ing under this section as of the close of any calendar year in whichthe employer remains delinquent.

(h) If the payroll of an employer for any quarter is adjusted todecrease the amount of the payroll after an employment and wagereport for the employer is filed under s. 108.205 (1), the depart-ment shall refund any assessment that is overpaid by the employerunder this subsection as a result of the adjustment.

(8) REPORTS. Each nonprofit organization that is an employershall make employment and wage reports to the department underthe same conditions that apply to other employers.

History: 1971 c. 53; 1973 c. 247; 1975 c. 343; 1979 c. 52; 1983 a. 8; 1985 a. 17;1987 a. 38; 1989 a. 77; 1991 a. 89; 1995 a. 118; 1999 a. 15; 2005 a. 86; 2007 a. 59;2009 a. 180; 2015 a. 334; 2017 a. 157.

108.152 Financing benefits for employees of Indiantribes. (1) ELECTION OF REIMBURSEMENT FINANCING. EachIndian tribe that is an employer may, in lieu of paying contribu-tions under ss. 108.17 and 108.18, elect reimbursement financingfor itself as a whole or for any tribal units or combinations of tribalunits that are wholly owned subdivisions, subsidiaries, or busi-ness enterprises, as of the beginning of any calendar year, subjectto the following conditions:

(a) The Indian tribe or tribal unit shall file a written notice ofthe election with the department before the beginning of that yearexcept that, if the Indian tribe or tribal unit became an employeras of the beginning of that year, it shall file the notice within 30days after the date of the determination that it is an employer.

(b) An Indian tribe or tribal unit whose election of reimburse-ment financing is terminated under sub. (2) (a) may not thereafterreelect reimbursement financing unless it has been subject to thecontribution requirements of ss. 108.17 and 108.18 for at least 3calendar years thereafter and is not, at the time of filing suchreelection, delinquent under s. 108.22.

(d) If the Indian tribe or tribal unit is an employer prior to theeffective date of an election, ss. 108.17 and 108.18 shall apply toall employment prior to the effective date of the election, but afterall benefits based on prior employment have been charged to anyaccount that it has had under s. 108.16 (2), the department shalltransfer any positive balance or charge any negative balance










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remaining therein to the balancing account as if s. 108.16 (6) (c)and (6m) (d) applied.

(2) TERMINATION OF ELECTION. (a) An Indian tribe or tribalunit that elected reimbursement financing may terminate its elec-tion as of the close of the 2nd calendar year to which the electionapplies, or at the close of any subsequent calendar year, by filinga written notice of termination with the department before theclose of that year.

(b) If an Indian tribe or tribal unit terminates an election underthis subsection, the employer’s contribution rate is 2.5 percent onits payroll for each of the next 3 calendar years.

(4) REIMBURSEMENT ACCOUNT. The department shall maintaina reimbursement account, as a subaccount of the fund’s balancingaccount, for each Indian tribe, tribal unit, or combination of tribalunits in accordance with any valid election made under subs. (1)and (5) and subject to the procedures and conditions provided forother employers under s. 108.151 (5).

(5) GROUP REIMBURSEMENT ACCOUNT. An Indian tribe that haselected reimbursement financing for tribal units or one or morecombinations of tribal units may request to have specified tribalunits treated as one employer for purposes of this chapter. Thedepartment shall approve any such request subject to the follow-ing conditions:

(a) The tribal units shall be so treated for a period of at least the3 calendar years following their request, unless their election ofreimbursement financing is terminated under sub. (2) or (6), butthe Indian tribe may discontinue the treatment as of the beginningof any calendar year following that period by filing notice with thedepartment prior to the beginning of that calendar year.

(b) The tribal units shall be jointly and severally liable for anyrequired reimbursements, together with any interest thereon andany penalties or tardy filing fees.

(c) The Indian tribe shall designate one or more individuals toact as an agent for all members of the group for all fiscal andreporting purposes under this chapter.

(6) FAILURE TO MAKE REQUIRED PAYMENTS. (a) If an Indiantribe or tribal unit fails to pay required contributions, reimburse-ments in lieu of contributions, penalties, interest, fees, or assess-ments within 90 days of the time that the department transmits tothe tribe a final notice of delinquency:

1. The department shall immediately notify the federal internalrevenue service and the federal department of labor of that failure.

2. Any valid election of reimbursement financing is termi-nated as of the end of the current calendar year.

3. The department may consider the Indian tribe not to be anemployer and may consider services performed for the tribe notto be employment for purposes of this chapter.

(b) An Indian tribe whose prior election of reimbursementfinancing has been terminated under par. (a) may not thereafterreelect reimbursement financing unless it has been subject to thecontribution requirements of ss. 108.17 and 108.18 for at least onecalendar year thereafter and is not delinquent under s. 108.22 atthe time that it files a request for reelection.

(c) The final notice of delinquency specified in par. (a) shallinclude information that failure to make full payment within theprescribed time will cause the Indian tribe to be liable for taxesunder the federal Unemployment Tax Act (26 USC 3301, et seq.),will cause the tribe to be precluded from electing reimbursementfinancing, and may cause the department to determine that thetribe is not an employer and that services performed for the tribeare not employment for purposes of this chapter.

(7) REPORTS. Each Indian tribe that is an employer shall makeemployment and wage reports to the department under the sameconditions that apply to other employers.

History: 2001 a. 35, 105; 2005 a. 86; 2007 a. 59; 2009 a. 287; 2015 a. 334.

108.155 Liability of reimbursable employers for iden-tity theft. (1) In this section:

(a) “Payroll” has the meaning given in s. 108.02 (21) (a).

(b) “Reimbursable employer” means an employer under s.108.02 (13) (a) that is subject to reimbursement financing unders. 108.15, 108.151, or 108.152.

(2) (a) On October 2, 2016, the fund’s treasurer shall set aside$2,000,000 in the balancing account for accounting purposes. Onan ongoing basis, the fund’s treasurer shall tally the amounts allo-cated to reimbursable employers’ accounts under s. 108.04 (13)(d) 4. c. and deduct those amounts from the amount set aside plusany interest calculated thereon.

(b) On each June 30, beginning with June 30, 2016, the fund’streasurer shall do all of the following:

1. Determine the current result of the calculations describedin par. (a).

2. Determine the amount that was allocated to reimbursableemployers’ accounts under s. 108.04 (13) (d) 4. c. in the precedingcalendar year.

(c) Annually, beginning with the first year in which the amountdetermined under par. (b) 1. is less than $100,000, the departmentshall proceed as follows:

1. If the sum of the amount determined under par. (b) 2. in thecurrent year and any amount carried over under subd. 2. or 3. fromthe preceding year is $20,000 or more, the department shall, sub-ject to subd. 3., assess reimbursable employers for that sum.

2. If the sum of the amount determined under par. (b) 2. in thecurrent year and any amount carried over under this subdivisionor subd. 3. from the preceding year is less than $20,000 the depart-ment shall, subject to subd. 4., postpone the current year’s assess-ment by carrying that sum over to the following year.

3. If the sum of the amount determined under par. (b) 2. in thecurrent year and any amount carried over under this subdivisionor subd. 2. from the preceding year is more than $200,000, thedepartment shall postpone the amount of the assessment thatexceeds $200,000 by carrying that amount over to the followingyear.

4. If the department postponed assessments under subd. 2. ineach of the 4 previous years, the department shall, subject to subd.3., assess reimbursable employers for the sum of the amountdetermined under par. (b) 2. in the current year and the amount car-ried over under subd. 2. from the preceding year.

(d) If the department assesses reimbursable employers underpar. (c), the department shall determine the amount of assessmentsto be levied as provided in sub. (3), and the fund’s treasurer shallnotify reimbursable employers that the assessment will beimposed. Except as provided in sub. (3) (c), the assessment shallbe payable by each reimbursable employer that is subject to thischapter as of the date the assessment is imposed. Assessmentsimposed under this section shall be credited to the balancingaccount.

(3) (a) The rate of an assessment imposed under sub. (2) (c)for a given calendar year shall be a rate that, when applied to thepayrolls of all reimbursable employers for the preceding calendaryear, will generate an amount equal to the total amount to beassessed in that year as determined under sub. (2) (c).

(b) Except as provided in par. (c), the amount of a reimbursableemployer’s assessment imposed under sub. (2) (c) for a given cal-endar year is the product of the rate determined under par. (a) andthe reimbursable employer’s payroll for the preceding calendaryear, as reported by the reimbursable employer under s. 108.15(8), 108.151 (8), 108.152 (7), or 108.205 (1), or, in the absence ofreports, as estimated by the department.

(c) If a reimbursable employer would otherwise be assessed anamount less than $10 for a calendar year, the department shall, inlieu of requiring that reimbursable employer to pay an assessmentfor that calendar year, apply the amount that the reimbursableemployer would have been required to pay to the other reim-bursable employers subject to an assessment on a pro rata basis.

(4) The department shall bill an assessment under this sectionto a reimbursable employer, by electronically delivering theassessment to the employer or mailing the assessment to the


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employer’s last known address, in the month of September of eachyear, and the assessment shall be due to the department within 20days after the date the department issues the assessment. Anyassessment that remains unpaid after its due date is a delinquentpayment. If a reimbursable employer is delinquent in paying anassessment under this section, in addition to pursuing action underthe provisions of ss. 108.22 and 108.225, the department may doany of the following:

(a) Pursue action authorized under s. 108.15 (6), if the reim-bursable employer is subject to reimbursement financing under s.108.15.

(b) Terminate the reimbursable employer’s election of reim-bursement financing under s. 108.151 (3) (b) or liquidate theemployer’s assurance under s. 108.151 (4) (b), if the reimbursableemployer elected reimbursement financing under s. 108.151 (2).

(c) Pursue action authorized under s. 108.152 (6), if the reim-bursable employer elected reimbursement financing under s.108.152 (1).

(5) If the payroll of a reimbursable employer for any quarteris adjusted to decrease the amount of the payroll after an employ-ment and wage report for the reimbursable employer is filed unders. 108.205 (1), the department shall refund the amount of anyassessment that was overpaid by the reimbursable employer underthis section as a result of the adjustment.

(6) The department shall annually report to the council onunemployment insurance the balance remaining of the amount setaside under sub. (2) (a) and the amount of charges restored to reim-bursable employers’ accounts under s. 108.04 (13) (d) 4. c.

History: 2015 a. 334; 2017 a. 157.

108.16 Unemployment reserve fund. (1) For the purposeof carrying out the provisions of this chapter there is establisheda fund to be known as the “Unemployment Reserve Fund,” to beadministered by the department without liability on the part of thestate beyond the amount of the fund. This fund shall consist of allcontributions and moneys paid into and received by the fund pur-suant to this chapter and of properties and securities acquired byand through the use of moneys belonging to the fund.

(2) (a) A separate employer’s account shall be maintained bythe department as to each employer contributing to said fund.

(b) Each employer’s account shall be credited with all its con-tributions paid into the fund, and shall be charged with all benefitsduly paid from the fund to its employees based on their pastemployment by it, except as otherwise specified in this chapter.

(c) Any reference in this chapter to eligibility for, or to pay-ment of, benefits “from an employer’s account”, or any similarreference, shall mean benefits payable or paid from the fund basedon past employment by the employer in question.

(d) The fund shall be mingled and undivided, and nothing inthis chapter shall be construed to grant to any employer oremployee any prior claim or right to any part of the fund.

(e) Except as provided in par. (em), benefits shall be chargedagainst a given employer’s account as of the date that the depart-ment issues the payment covering such benefits. Each benefitpayment shall be promptly issued and shall, in determining theexperience or status of the account for contribution purposes, bedeemed paid on the date the payment is issued.

(em) Benefits improperly charged or credited to an employer’saccount for any reason other than adjustment of payroll amountsbetween 2 or more employers’ accounts shall, when so identified,be credited to or debited from that employer’s account and, whereappropriate, recharged to the correct employer’s account as of thedate of correction. Benefits improperly charged or credited to anemployer’s account as a result of adjustment of payroll amountsbetween 2 or more employers’ accounts shall be so charged orcredited and, where appropriate, recharged as of the date on whichthe department issues the benefit payment. This paragraph shallbe used solely in determining the experience or status of accountsfor contribution purposes.

(f) The department shall promptly advise the employer as tobenefits charged to its account.

(g) Whenever the department receives a request of 2 or morepartnerships consisting of the same partners to be treated as sepa-rate employers prior to October 1 of any year, the department shallapportion the balance in any existing account of the partnershipsamong the separate employers on January 1 following the date ofreceipt of the request in proportion to the payrolls incurred in thebusinesses operated by each of the employers in the 4 completedcalendar quarters ending on the computation date preceding thedate of receipt of the request and shall calculate the reserve per-centage of each separate employer in accordance with the propor-tion of the payroll attributable to that employer. Section 108.18(2) is not made applicable to the separate employers by reason ofsuch treatment. For purposes of s. 108.18 (7), the department shalltreat the partnerships as separate employers on November 1 pre-ceding that January 1. For purposes of s. 108.18 (7) (b) and (c),the department shall treat the separate employers as existingemployers on that January 1.

(h) Whenever, prior to October 1 of any year, the departmentreceives a written request by all partnerships consisting of thesame partners which have elected to be treated as separateemployers for the partnerships to be treated as a single employer,the department shall combine the balances in the existing accountsof the separate employers into a new account on January 1 follow-ing the date of receipt of the request and shall calculate the reservepercentage of the single employer in accordance with the com-bined payroll attributable to each of the separate employers in the4 completed calendar quarters ending on the computation datepreceding that January 1. Section 108.18 (2) is not made applica-ble to the single employer by reason of such treatment. For pur-poses of s. 108.18 (7), the department shall treat the partnershipsas a single employer on November 1 preceding that January 1. Forpurposes of s. 108.18 (7) (b) and (c), the department shall treat thesingle employer as an existing employer on that January 1.

(3) The fund’s treasurer shall write off:

(a) Any overpayment for which the claimant’s liability to reim-burse the fund is established under s. 108.22 (8) or any assessmentunder s. 108.04 (11) (cm) for which a final determination has beenissued under s. 108.09 upon receipt of certification by the depart-ment that reasonable efforts have been made to recover the over-payment or the amount of the assessment and that the amount dueis uncollectible.

(b) Any overpayment of benefits that was made under the cir-cumstances described in s. 108.22 (8) (c), upon certification by thedepartment to that effect.

(c) Any nonrecoverable payment made without fault on thepart of the intended payee.

(4) (a) Consistently with sub. (5), all contributions payable tothe fund shall be paid to the department, and shall promptly bedeposited by the department to the credit of the fund, with custo-dians that the department may from time to time select, who shallhold, release and transfer the fund’s cash in a manner approved bythe department. Payments from the fund shall be made uponvouchers or drafts authorized by the department, in the mannerthat the department may from time to time approve or prescribe.Any procedure thus approved or prescribed shall be considered tosatisfy, and shall be in lieu of, any and all statutory requirements,for specific appropriation or other formal release by state officersof state moneys prior to their expenditure, which might otherwisebe applicable to withdrawals from the fund.

(b) The department shall designate a treasurer of the unem-ployment reserve fund, who shall be either a regular salariedemployee of the department or the state treasurer and shall serveas treasurer of the fund until a successor designated by the depart-ment has assumed the duties of this office.

(c) The treasurer of the fund shall give a separate bond condi-tioned upon the faithful performance of these duties pursuant tos. 19.01 (2), which bond shall be considered likewise conditioned


































upon the faithful performance by his or her subordinates of theirduties, in such amount as may be fixed by the department. All pre-miums upon the bond required pursuant to this section when fur-nished by an authorized surety company or by a duly constitutedgovernmental bonding fund shall, except as otherwise provided inthis section, be paid from the interest earnings of the fund, butshall not exceed one−fourth of one percent, per year, of the amountof the bond.

(5) (a) All money received for the fund shall promptly uponreceipt be deposited to the fund’s credit in the “UnemploymentTrust Fund” of the United States, in the manner that the secretaryof the treasury of the United States, or other authorized custodianof the U.S. unemployment trust fund, may approve, so long as theU.S. unemployment trust fund exists and maintains for this statea separate book account, for the purposes of this chapter, fromwhich no other state or agency can make withdrawals, any otherstatutory provision to the contrary notwithstanding.

(b) The department shall requisition from this state’s account inthe “Unemployment Trust Fund” necessary amounts from time totime, shall hold such amounts consistently with any applicable fed-eral regulations, and shall make withdrawals therefrom solely forbenefits and for such other unemployment insurance payments oremployment security expenditures as are expressly authorized bythis chapter and consistent with any relevant federal requirements.

(c) While the state has an account in the “Unemployment TrustFund”, public deposit insurance charges on the fund’s balancesheld in banks, savings banks, savings and loan associations andcredit unions in this state, the premiums on surety bonds requiredof the fund’s treasurer under this section, and any other expenseof administration otherwise payable from the fund’s interest earn-ings, shall be paid from the administrative account.

(6) The department shall maintain within the fund a “balanc-ing account,” to which shall be credited:

(a) All interest earnings, on moneys belonging to the fund,received by, or duly apportioned to, the fund, as of the close of thequarter in which the interest accrued.

(b) Any reimbursement made pursuant to s. 108.04 (13) (d).

(c) Any balance credited to an employer’s account, if and whenthe employer ceases to be subject to this chapter, except as pro-vided in sub. (8).

(d) Any reimbursement made under s. 108.07 (6).

(e) The amount of any benefit check duly issued and deliveredor mailed to an employee, if the benefit check has not been pre-sented for payment within one year after its date of issue.

(f) Any amount available for such crediting under s. 108.14(8n) (e) or 108.141.

(g) Any payment or other amount received for the balancingaccount under s. 108.15, 108.151, 108.152, or 108.155.

(h) Any amount of solvency contribution or special contribu-tion received for or transferred to the balancing account pursuantto s. 108.18 (8) to (9m).

(i) Any federal reimbursement of benefits paid under any fed-eral unemployment benefit program administered by the depart-ment.

(j) Any federal reimbursement of benefits paid under thischapter, except as this chapter or a federal agreement requires oth-erwise.

(k) All payments to the fund from the administrative accountas authorized under s. 108.20 (2m).

(L) The amount of any overpayments that are recovered by thedepartment by setoff pursuant to s. 71.93 or the amount of anyoverpayments resulting from fraud or failure to report earningsthat are recovered by the department by offset pursuant to 26 USC6402 (f).

(m) Any amounts transferred to the balancing account from theunemployment interest payment fund.

(n) The amount of any penalty collected under s. 108.04 (11)(bh) that accounts for the minimum penalty required to beassessed and deposited into the fund under 42 USC 503 (a) (11).

(o) Any erroneous payment recovered under s. 108.22 (8e).

(p) Any amount transferred from the federal employmentsecurity administration account under 42 USC 1101 (d) (1) (B).

(6m) There shall be charged against the fund’s balancingaccount:

(a) The benefits thus chargeable under s. 108.04 (1) (f), (5),(5g), (7) (h), (8) (a) or (b), (13) (c) or (d) or (16) (e), 108.07 (3),(3r), (5) (b), (5m), or (6), 108.133 (3) (f), 108.14 (8n) (e), 108.141,108.151, or 108.152 or sub. (6) (e) or (7) (a) and (b).

(b) Any benefits paid under any federal unemployment benefitprogram administered by the department, pending their reim-bursement.

(c) The overdraft write−offs thus chargeable under subs. (7) (c)and (7m).

(d) Any negative balance of a closed employer account, exceptas provided in sub. (8).

(e) Any overpayment of benefits or assessment that is writtenoff under sub. (3), except, in the case of an overpayment, if it ischargeable to an employer’s account under s. 108.04 (13).

(f) The amount of any substitute check issued under sub. (11).

(g) Any payments of fees or expenses assessed by the U.S. sec-retary of the treasury and charged to the department under 26 USC6402 (f).

(h) Any amount paid to correct a payment under s. 108.22 (8e)that is not recovered or recoverable.

(i) Any amount restored to the account of an employer subjectto reimbursement financing under s. 108.04 (13) (d) 4.

(6w) The department shall maintain within the fund anuncollectible reimbursable benefits account to which the depart-ment shall credit all amounts received from employers under s.108.151 (7).

(6x) The department shall charge to the uncollectible reim-bursable benefits account the amount of any benefits paid from thebalancing account that are reimbursable under s. 108.151 but forwhich the department does not receive reimbursement after thedepartment exhausts all reasonable remedies for collection of theamount.

(7) (a) All benefits shall be paid from the fund. Benefitschargeable to an employer’s account shall be so charged, whetheror not such account is overdrawn. All other benefits shall becharged to the fund’s balancing account.

(b) Benefit payments made with respect to an employer’saccount shall be charged directly against the fund’s balancingaccount only when such payments cannot under this chapter be orremain charged against the account of any employer.

(c) Whenever, as of any computation date, the net overdraftsthen charged against an employer’s account would, even ifreduced by any contributions known or subsequently discoveredto be then payable but unpaid to the account, exceed 10 percent ofthe employer’s annual payroll amount used in determining theemployer’s reserve percentage as of that computation date, thedepartment shall write off, by charging directly to the fund’s bal-ancing account, the amount by which such overdrafts would ifthus reduced exceed 10 percent of the employer’s payroll.

(7m) The fund’s treasurer may write off, by charging to thefund’s balancing account, any delinquent contribution, reim-bursement in lieu of contribution, assessment, tardy payment orfiling fee, or interest for which the employer’s liability to the fundwas established under s. 108.10, upon receipt of certification bythe department that reasonable efforts have been made to recoverthe delinquency and that the delinquency is uncollectible.

(8) (a) For purposes of this subsection a business is deemedtransferred if any asset or any activity of an employer, whether
























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organized or carried on for profit, nonprofit or governmental pur-poses, is transferred in whole or in part by any means, other thanin the ordinary course of business.

(b) If the business of any employer is transferred, the transfereeis deemed a successor for purposes of this chapter if the departmentdetermines that all of the following conditions have been satisfied:

1. The transferee has continued or resumed the business of thetransferor, in the same establishment or elsewhere; or the trans-feree has employed substantially the same employees as thoseemployed by the transferor in connection with the business trans-ferred.

2. The transfer included at least 25 percent of the transferor’stotal business as measured by comparing the payroll experienceassignable to the portion of the business transferred with the trans-feror’s total payroll experience for the last 4 completed quartersimmediately preceding the date of the transfer.

3. The same financing provisions under s. 108.15, 108.151,108.152, or 108.18 apply to the transferee as applied to the trans-feror on the date of the transfer.

4. The department has received a written application from thetransferee requesting that it be deemed a successor. Unless thetransferee satisfies the department that the application was late asa result of excusable neglect, the application must be received bythe department on or before the contribution payment due date forthe first full quarter following the date of transfer. The departmentshall not accept a late application under this subdivision more than90 days after its due date.

(c) Notwithstanding par. (b), if the business of an employer istransferred, the transferee is deemed a successor for purposes ofthis chapter if the department determines that all of the followingconditions have been satisfied:

1. The transferee is a legal representative or trustee in bank-ruptcy or receiver or trustee of a person, partnership, limited liabil-ity company, association or corporation, or guardian of the estateof a person, or legal representative of a deceased person.

2. The transferee has continued or resumed the business of thetransferor, either in the same establishment or elsewhere, or thetransferee has employed substantially the same employees asthose the transferor had employed in connection with the businesstransferred.

3. The same financing provisions under s. 108.15, 108.151,108.152, or 108.18 apply to the transferee as applied to the trans-feror on the date of transfer.

(cm) The filing of a voluntary petition in bankruptcy by anemployer or the filing of an involuntary petition in bankruptcyagainst an employer under 11 USC 1101 to 1330 or the confirma-tion of a plan under 11 USC 1101 to 1330 does not render theemployer filing the petition or against whom the petition is fileda successor under par. (c).

(d) Notwithstanding par. (b), if the business of an employer ofa kind specified in par. (c) 1. is transferred, the transferee isdeemed a successor for purposes of this chapter if the transfereewould have been a successor under par. (e) but for the interveningexistence of the successor employer under par. (c).

(e) Notwithstanding par. (b), a transferee is deemed a succes-sor for purposes of this chapter, if the department determines thatall of the following conditions are satisfied:

1. At the time of business transfer, the transferor and the trans-feree are owned, managed, or controlled in whole or in substantialpart, either directly or indirectly by legally enforceable means orotherwise, by the same interest or interests. Without limitation byreason of enumeration, it is presumed unless shown to the contrarythat the “same interest or interests” includes the spouse, child, orparent of the individual who owned, managed or controlled thebusiness, or any combination of more than one of them.

2. The transferee has continued or resumed the business of thetransferor, either in the same establishment or elsewhere; or thetransferee has employed substantially the same employees as

those the transferor had employed in connection with the businesstransferred.

3. The same financing provisions under s. 108.15, 108.151,108.152, or 108.18 apply to the transferee as applied to the trans-feror on the date of the transfer.

(em) If, after the transferee of a business has been deemed asuccessor under par. (e), the department determines that a substan-tial purpose of the transfer of the business was to obtain a reducedcontribution rate, then the department shall treat the transfer ashaving no effect for purposes of this chapter and shall, retroac-tively to the date of the transfer, reassign to the transferor allaspects of the transferor’s account experience and liability thathad been assigned to the transferee, together with all aspects of thetransferee’s account experience related to the transferred busi-ness, and shall recompute the transferor’s contribution rate as pro-vided in par. (h).

(f) The successor shall take over and continue the transferor’saccount, including its positive or negative balance and all otheraspects of its experience under this chapter in proportion to thepayroll assignable to the transferred business and the liability ofthe successor shall be proportioned to the extent of the transferredbusiness. The transferor and the successor shall be jointly andseverally liable for any amounts owed by the transferor to the fundand to the administrative account at the time of the transfer, but asuccessor under par. (c) is not liable for the debts of the transferorexcept in the case of fraud or malfeasance.

(g) If not already subject to this chapter, a successor shallbecome an employer subject to this chapter on the date of thetransfer and shall become liable for contributions or payments inlieu of contributions, whichever is applicable, from and after thatdate, using the contribution rate assigned or assignable to thetransferor on the date of transfer.

(h) The department shall redetermine the contribution rate ofa successor that is subject to this chapter immediately prior to theeffective date of a transfer as of the applicable computation dateeffective for contributions payable beginning in the first calendaryear following the date of the transfer of the business. The depart-ment shall thereafter redetermine the contribution rate wheneverrequired by s. 108.18. For the purposes of s. 108.18, the depart-ment shall determine the experience under this chapter of the suc-cessor’s account by allocating to the successor’s account for eachperiod in question the respective proportions of the transferor’spayroll and benefits which the department determines to be prop-erly assignable to the business transferred.

(i) The account taken over by the successor shall remain liablewith respect to accrued benefit and related rights based onemployment in the transferred business, and all such employmentis deemed employment performed for the successor.

(im) Notwithstanding pars. (b) to (i), a transferee who is notsubject to this chapter on the date of transfer of a business shall notbe deemed a successor to the transferor if the department deter-mines that the transfer occurred solely or primarily for the purposeof obtaining a lower contribution rate for the transferee than therate that would otherwise apply if the transferee were deemed anew employer. In determining whether a business was transferredsolely or primarily for the purpose of obtaining a lower contribu-tion rate for the transferee than the rate that would otherwise apply,the department shall use objective factors, which may include thecost of acquiring the business, whether the transferee continuedthe business enterprise of the transferred business, the length oftime that the business enterprise was continued, or whether a sub-stantial number of new employees were hired for the performanceof duties unrelated to the business activity conducted by the trans-feror prior to the transfer.

(j) If not already subject to this chapter, a transferee that is nota successor shall become an employer subject to this chapter onthe date of the transfer and shall become liable for contributionsor payments in lieu of contributions, whichever is applicable,from and after that date.


































(k) Any time a business is transferred, as provided in par. (a),both the transferor and the transferee shall notify the departmentin writing of the transfer, within 30 days after the date of transfer;and both shall promptly submit to the department in writing suchinformation as the department may request relating to the transfer.

(L) A professional employer organization is not considered tobe the successor to the employer account of its client under this sec-tion by virtue of engaging the prior employees of the client to per-form services for the client under an employee leasing agreement.


(m) If any person knowingly makes or attempts to make a falsestatement or representation to the department in connection withany investigation to determine whether an employer qualifies tobe deemed a successor under par. (e) or (im) or any other provisionof this chapter for the purpose of determining the assignment ofa contribution rate, or if any person knowingly advises anotherperson to do so, including by willful evasion, nondisclosure, ormisrepresentation, the person is subject to the following penalties:

1. If the person is an employer, then the department shallassign the employer the highest contribution rate assignable underthis chapter for the year, during which the violation or attemptedviolation occurs and the 3 succeeding years, except that if thedepartment assigns the employer the highest contribution rate forany such year under other provisions of this chapter or if theincrease in the employer’s contribution rate under this subdivisionwould be less than 2 percent on its payroll for any year, then thedepartment shall increase the employer’s contribution rate by 2percent on its payroll for each year in which a penalty appliesunder this subdivision.

2. If the person is not an employer, the person may be requiredto forfeit not more than $5,000.

3. The person is guilty of a Class A misdemeanor.

(n) The department shall utilize uniform procedures to identifybusinesses that are transferred under this subsection.

(o) Paragraphs (e) 1., (em), (h), (im), and (m) shall be inter-preted and applied, insofar as possible, to meet the minimumrequirements of any guidance issued by or regulations promul-gated by the U.S. department of labor.

(9) (a) Consistently with section 3305 of the internal revenuecode, relating to federal instrumentalities which are neitherwholly nor partially owned by the United States nor otherwisespecifically exempt from the tax imposed by section 3301 of theinternal revenue code:

1. Any contributions required and paid under this chapter for1939 or any subsequent year by any such instrumentality, includ-ing any national bank, shall be refunded to such instrumentalityin case this chapter is not certified with respect to such year unders. 3304 of said code.

2. No national banking association which is subject to thischapter shall be required to comply with any of its provisions orrequirements to the extent that such compliance would be contraryto s. 3305 of said code.

(10) All money withdrawn from the fund shall be used solelyin the payment of benefits, exclusive of expenses of administra-tion, and for refunds of sums erroneously paid into the fund, forrefund of a positive net balance in an employer’s reimbursementaccount under ss. 108.15 (4), 108.151 (5), and 108.152 (4) onrequest by the employer, for expenditures made pursuant to s.108.161 and consistently with the federal limitations applicable tos. 108.161, and for payment of fees and expenses for collection ofoverpayments resulting from fraud or failure to report earningsthat are assessed by the U.S. secretary of the treasury and chargedto the department under 26 USC 6402 (f).

(10m) Except as provided in s. 108.17 (3m), the departmentshall not pay any interest on any benefit payment or any refund,or collect any interest on any benefit overpayment.

(11) The fund’s treasurer may issue a substitute check to anemployee to replace a check that is canceled under sub. (6) (e), if

the employee makes application therefor within 6 years after thedate of issue of the original check.

(12) The fund’s treasurer shall estimate at the end of each cal-endar quarter the earnings rate payable on the fund’s bank bal-ances and the earnings rate payable by the federal unemploymentaccount under title XII of the Social Security Act (42 USC 1321to 1324) for the following quarter. Based on these estimates, thetreasurer shall pay for the cost of banking services incurred by thefund in the following quarter either by maintaining compensatingbank balances or by payment for the services from the appropria-tion under s. 20.445 (1) (ne), whichever payment method is esti-mated to yield the highest net earnings for the fund.

(13) If the secretary determines that employers in this statethat are subject to a requirement to pay a federal unemploymenttax might experience a lower tax rate if this state were to loan mon-eys to the fund under s. 20.002 (11) (b) 3m., the secretary shallrequest the secretary of administration to make one or more trans-fers to the fund in the amount required to maintain a favorable fed-eral tax experience for employers. The secretary shall not requesta transfer under this subsection if the outstanding balance of suchtransfers at the time of the request would exceed $50,000,000.Whenever the secretary determines that the balance of the fundpermits repayment of a transfer, in whole or in part, without jeop-ardizing the ability of the department to continue to pay other lia-bilities and costs chargeable to the fund, the secretary shall repaythe department of administration for the amount that the secretarydetermines is available for repayment. The secretary shall ensurethat the timing of any repayment accords with federal require-ments for ensuring a favorable tax experience for employers inthis state.

History: 1971 c. 53; 1973 c. 247; 1975 c. 343; 1977 c. 133; 1979 c. 52; 1979 c.110 s. 60 (13); 1981 c. 36; 1983 a. 8, 99, 368; 1985 a. 17 ss. 39 to 56, 66; 1985 a. 29;1987 a. 27; 1987 a. 38 ss. 107 to 111, 134; 1987 a. 255; 1989 a. 56 s. 259; 1989 a. 77,359; 1991 a. 89, 221; 1993 a. 112, 373, 490, 492; 1995 a. 118, 225; 1997 a. 39; 1999a. 15, 83; 2001 a. 35; 2003 a. 197; 2005 a. 86, 253; 2007 a. 59; 2009 a. 287; 2011 a.198, 236; 2013 a. 20, 36; 2015 a. 55, 86, 334; 2017 a. 157.

Whether an employee is potentially eligible for unemployment compensation ben-efits is immaterial in determining contribution or tax liability based on that employ-ee’s services. Hanmer v. ILHR Dept. 92 Wis. 2d 90, 284 N.W.2d 587 (1979).

In the case of a merger, the “time of business transfer” under sub. (8) (e) 1. refersto that point in time immediately prior to the effective date of the merger. First FederalSavings Bank v. LIRC, 200 Wis. 2d 786, 547 N.W.2d 796 (Ct. App. 1996), 95−2158.

Assuming, without deciding, that a Chapter 11 bankruptcy reorganization resultedin a “transfer” under sub. (8) (a), the reorganized company in this case was mandatorysuccessor under sub. (8) (e) 1. Sub. (8) (e) 1. broadly refers to whether an employeris “owned, managed, or controlled in whole or in substantial part, either directly orindirectly by legally enforceable means or otherwise, by the same interest or inter-ests.” Given this broad language and a company’s retention of 6 of its 8 officers,including its chief operating officer and corporate controller, LIRC reasonably deter-mined that the company was “managed ... in substantial part ... directly ... by the same... interests” as before its reorganization. Neenah Foundry Co. v. LIRC, 2015 WI App18, 360 Wis. 2d 459, 860 N.W.2d 524, 14−1113.

108.161 Federal administrative financing account.(1) The fund’s treasurer shall maintain within the fund anemployment security “federal administrative financing account”,and shall credit thereto all amounts credited to the fund pursuantto the federal employment security administrative financing act(of 1954) and section 903 of the federal social security act, asamended.

(1m) The treasurer of the fund shall also credit to said accountall federal moneys credited to the fund pursuant to sub. (8).

(2) The requirements of said section 903 shall control anyappropriation, withdrawal and use of any moneys in said account.

(3) Consistently with this chapter and said section 903, suchmoneys shall be used solely for benefits or employment securityadministration by the department, including unemploymentinsurance, employment service, apprenticeship programs, andrelated statistical operations.

(3e) Notwithstanding sub. (3), any moneys allocated undersection 903 of the federal Social Security Act, as amended, forfederal fiscal years 2000 and 2001 and the first $2,389,107 of anydistribution received by this state under section 903 of that act infederal fiscal year 2002 shall be used solely for unemploymentinsurance administration.




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(3m) The fund’s treasurer shall request restoration from theU.S. secretary of labor of amounts credited to the account underthis section which have been used to pay benefits, unless theseamounts do not exceed the balance in the account, and unless thestate does not have a balance of advances outstanding from thefederal unemployment account under title XII of the social secu-rity act.

(4) Such moneys shall be encumbered and spent for employ-ment security administrative purposes only pursuant to, and afterthe effective date of, a specific legislative appropriation enact-ment:

(a) Stating for which such purposes and in what amounts theappropriation is being made to the administrative account createdby s. 108.20.

(b) Directing the fund’s treasurer to transfer the appropriatedamounts to the administrative account only as and to the extentthat they are currently needed for such expenditures, and directingthat there shall be restored to the account created by sub. (1) anyamount thus transferred which has ceased to be needed or avail-able for such expenditures.

(c) Specifying that the appropriated amounts are available forobligation solely within the 2 years beginning on the appropria-tion law’s date of enactment. This paragraph does not apply to theappropriations under s. 20.445 (1) (nd) and (ne) or to any amountsexpended from the appropriation under s. 20.445 (1) (nb) frommoneys transferred to this state on March 13, 2002, pursuant tosection 903 (d) of the federal Social Security Act.

(d) Limiting the total amount which may be obligated duringany fiscal year to the aggregate of all amounts credited under sub.(1), including amounts credited pursuant to sub. (8), reduced at thetime of any obligation by the sum of the moneys obligated andcharged against any of the amounts credited.

(5) The total of the amounts thus appropriated for use in anyfiscal year shall in no event exceed the moneys available for suchuse hereunder, considering the timing of credits hereunder and thesums already spent or appropriated or transferred or otherwiseencumbered hereunder.

(6) The fund’s treasurer shall keep a record of all such timesand amounts; shall charge each sum against the earliest creditsduly available therefor; shall include any sum thus appropriatedbut not yet spent hereunder in computing the fund’s net balanceas of the close of any month, in line with the federal requirementthat any such sum shall, until spent, be considered part of the fund;and shall certify the relevant facts whenever necessary hereunder.

(7) If any moneys appropriated hereunder are used to buy andhold suitable land, with a view to the future construction of anemployment security building thereon, and if such land is latersold or transferred to other use, the proceeds of such sale (or thevalue of such land when transferred) shall be credited to theaccount created by sub. (1) except as otherwise provided in ss.13.48 (14) and 16.848.

(8) If any sums are appropriated and spent hereunder to buyland and to build a suitable employment security building thereon,or to purchase information technology hardware and software,then any federal moneys thereafter credited to the fund or paid tothe department by way of gradual reimbursement of such employ-ment security capital expenditures, or in lieu of the estimated peri-odic amounts which would otherwise (in the absence of suchexpenditures) be federally granted for the rental of substantiallyequivalent quarters, shall be credited to the account created bysub. (1), consistently with any federal requirements applicable tothe handling and crediting of such moneys.

(8m) To the extent that employment security moneys financethe capital cost of acquiring office quarters, either in a separateemployment security building project or in a larger state building,no rental for the quarters thus financed, or for equivalent substitutequarters, shall be charged the department or its employment secu-rity functions at any time. The department shall so certify, inapplying for the federal moneys specified in sub. (8).

(9) Any land and building or office quarters acquired underthis section shall continue to be used for employment security pur-poses. Realty or quarters may not be sold or transferred to otheruse if prior action is taken under s. 13.48 (14) (am) or 16.848 (1)and may not be sold or transferred without the governor’sapproval. The proceeds from the sale, or the value of realty orquarters upon transfer, shall be credited to the account establishedin sub. (1) or credited to the fund established in s. 108.20, or bothin accordance with federal requirements. Equivalent substituterent−free quarters may be provided, as federally approved.Amounts credited under this subsection shall be used solely tofinance employment security quarters according to federalrequirements.

History: 1971 c. 259; 1983 a. 8, 27; 1985 a. 29; 1991 a. 39; 1993 a. 492; 1995 a.225; 1997 a. 39; 1999 a. 15; 2001 a. 43; 2003 a. 33, 197; 2013 a. 20.

108.162 Employment security buildings and equip-ment. (1) The amounts appropriated under s. 20.445 (1) (na)shall be used for employment security administration, includingunemployment insurance, employment service and related statis-tical operations; for capital outlay to buy suitable parcels of landfor buildings designed for employment security operations; and tofinance the designing and construction of such buildings, and forsuch equipment, facilities, paving, landscaping and otherimprovements as are required for the proper use and operation ofbuildings occupied by the department for employment securityadministration.

(2) The treasurer of the fund shall transfer the amounts appro-priated under s. 20.445 (1) (na) from the federal administrativefinancing account under s. 20.445 (1) (n) only as and to the extentthat they are currently needed for expenditures under this section.Any amount thus transferred which has ceased to be needed oravailable for such expenditures shall be restored to that account.

(3) The amount obligated under this section during any fiscalyear may not exceed the aggregate of all amounts credited unders. 108.161 (1), including amounts credited under s. 108.161 (8),reduced by the amount obligated under s. 20.445 (1) (nb), (nd) and(ne) and further reduced at the time of any obligation by the sumof the moneys obligated and charged against any of the amountsthus credited.

(4) As to any building project to be financed under this sec-tion, the department shall secure advance assurance that the fed-eral bureau of employment security will apply to that project, afterits completion and occupancy, the bureau’s policy of graduallyreimbursing the fund for the necessary capital costs of any suitableemployment security building project thus financed by federalgrants covering the amounts which would otherwise be payableduring the reimbursement or amortization period for the rental ofsubstantially equivalent office quarters.

(5) The governor, before approving any land purchase ortransfer or building project to be financed under this section, shallconsult with the building commission as to those cities and siteswhere early construction of a combined state office building isunder active consideration with a view to determining whereemployment security building projects thus financed would bedesirable.

(6) If the building commission with the approval of the gover-nor determines as to any city or site that employment securityoffices should be part of a combined state office building project,or should be built on state−owned land or on land owned by a Wis-consin state public building corporation, the amounts appropriatedunder s. 20.445 (1) (na) shall be available to finance such offices ora proper employment security share of such combined project.

(7) Any amount appropriated under s. 20.445 (1) (na) whichhas not been obligated shall be available for employment securitylocal office building projects, consistent with this section and ss.108.161 and 108.20.

History: 1985 a. 29 ss. 490, 1674; 1991 a. 39; 1997 a. 39; 2003 a. 33, 197.

108.17 Payment of contributions. (1) Contributions shallaccrue and become payable by each employer then subject to this



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chapter on the first day of July, 1934, and shall be paid thenceforthin accordance with this chapter. Thereafter contributions shallaccrue and become payable by any employer on and after the dateon which the employer becomes newly subject to this chapter.

(1m) In the case of an employer who becomes newly subjectto this chapter based on employment during a given year, con-tributions based on payrolls through the quarter which includesthe date the employer became subject to this chapter shall not beconsidered as payable for the purposes of s. 108.22 until the closeof the month next following the first full quarter occurring afterthe quarter during which the liability was incurred. In no case maysuch due date be later than January 31 of the succeeding year.

(2) (a) Except as provided in par. (b), every employer that issubject to a contribution requirement shall file quarterly reports ofcontributions required under this chapter with the department, andpay contributions to the department, in such manner as the depart-ment prescribes. Each contribution report and payment is due atthe close of the month next following the end of the applicable cal-endar quarter, except as authorized in sub. (2c) or as the depart-ment may assign a later due date pursuant to sub. (1m) or generaldepartment rules.

(b) The department may electronically provide a meanswhereby an employer that files its employment and wage reportselectronically may determine the amount of contributions due forpayment by the employer under s. 108.18 for each quarter. If anemployer that is subject to a contribution requirement files itsemployment and wage reports under s. 108.205 (1) electronically,in the manner prescribed by the department for purposes of thisparagraph, the department may require the employer to determineelectronically the amount of contributions due for payment by theemployer under s. 108.18 for each quarter. In such case, theemployer is excused from filing contribution reports under par.(a). The employer shall pay the amount due for each quarter bythe due date specified in par. (a).

(2b) The department shall prescribe a form and methodologyfor filing contribution reports under sub. (2) electronically. Eachemployer of 25 or more employees, as determined under s. 108.22(1) (ae), that does not use an employer agent to file its contributionreports under this section shall file its contribution reports elec-tronically in the manner and form prescribed by the department.Each employer that becomes subject to an electronic reportingrequirement under this subsection shall file its initial report underthis subsection for the quarter during which the employerbecomes subject to the reporting requirement. Once an employerbecomes subject to a reporting requirement under this subsection,it shall continue to file its reports under this subsection unless thatrequirement is waived by the department.

(2c) (a) Except as provided in pars. (d) and (e), an employerthat has a first quarter contribution liability of $1,000 or more mayelect to defer payment to later due dates beyond the due date estab-lished under sub. (1m) or (2) of not more than 60 percent of its firstquarter contribution liability, without payment of interest, as fol-lows:

1. The employer shall pay at least 30 percent of the first quar-ter contribution liability on or before July 31 of the year in whichthe liability accrues.

2. The employer shall pay at least an additional 20 percent ofthe first quarter contribution liability on or before October 31 ofthe year in which the liability accrues.

3. The employer shall pay any remaining balance of the firstquarter contribution liability on or before January 31 of the yearafter the year in which the liability accrues.

(b) An employer that elects to defer a payment under par. (a)may pay more than the specified minimum deferred amount orall of the deferred amount at any time before the due date underpar. (a).

(c) If an employer fails to pay at least the specified minimumdeferred amount for the first quarter, together with the full amountof contributions payable for any subsequent quarter, or fails to file

its employment and wage report in the format prescribed underpar. (f), by a specified due date, then all unpaid contribution liabil-ity of that employer for the first quarter is delinquent under s.108.22 and interest thereon is payable from April 30 of the yearin which the liability accrues.

(d) If an employer fails to pay at least 40 percent of its firstquarter contribution liability on or before April 30 of the year inwhich the liability accrues, the employer is not permitted to deferthe balance of the liability under this subsection.

(e) An employer is not permitted to defer its first quarter con-tribution liability under this subsection for any year unless theemployer pays all delinquent contributions, together with anyinterest, penalties, and fees assessed under this chapter, prior toApril 30 of the year in which the liability accrues.

(f) An employer that elects to defer payment of its first quartercontributions under this subsection shall file the election electron-ically, shall file its contribution reports under s. 108.17 (2) (a)unless excused from filing under s. 108.17 (2) (b), and shall fileits employment and wage reports under s. 108.205 electronicallyin the manner and form prescribed by the department.

(2g) An employer agent that prepares reports on behalf ofemployers under sub. (2) shall file contribution reports electroni-cally in the manner and form prescribed by the department undersub. (2b) unless that requirement is waived by the department.

(2m) When a written statement of account is issued to anemployer by the department, showing as duly credited a specifiedamount received from the employer under this chapter, no otherform of state receipt therefor is required.

(3) If an employing unit makes application to the departmentto adjust an alleged overpayment by the employer of contributionsor interest under this chapter, and files such an application within3 years after the close of the calendar year in which such paymentwas made, the department shall make a determination under s.108.10 as to the existence and extent of any such overpayment,and said section shall apply to such determination. Except as pro-vided in sub. (3m), the department shall allow an employer a creditfor any amount determined under s. 108.10 to have been errone-ously paid by the employer, without interest, against its futurecontribution payments; or, if the department finds it impracticableto allow the employer such a credit, it shall refund such overpay-ment to the employer, without interest, from the fund or the admin-istrative account, as the case may be.

(3m) If an appeal tribunal or the commission issues a decisionunder s. 108.10 (2), or a court issues a decision on review unders. 108.10 (4), in which it is determined that an amount has beenerroneously paid by an employer, the department shall, from theadministrative account, credit the employer with interest at therate of 0.75 percent per month or fraction thereof on the amountof the erroneous payment. Interest shall accrue from the monthwhich the erroneous payment was made until the month in whichit is either used as a credit against future contributions or refundedto the employer.

(4) An employer’s contribution rate for any year, once deter-mined by the department, shall not be redetermined after the lastday of February in the year for which the rate was determinedunless the rate was determined based on payroll which shouldhave been reported under a different employer’s account, in whichcase the department may redetermine the rates with respect to allaffected employers’ accounts.

(5) Upon application of an employer, the department may per-mit employers which are component members of a controlledgroup of corporations under 26 USC 1563 to combine wages ofa single employee for purposes of determining the employers’payroll under s. 108.02 (21) (b) if the employee is subject to trans-fer between the employers under the terms of a single collectivebargaining agreement. The application shall specify the calendaryear in which the combination is proposed to occur. This subsec-tion does not apply to any employer for which the department haswritten off overdrafts under s. 108.16 (7) (c) within the 2 calendar



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years preceding the year in which the combination is proposed tooccur, nor to any employer whose account is overdrawn by 6 per-cent or more on the computation date for the calendar year preced-ing the year in which the combination is proposed to occur. If thedepartment approves the application, the department shall specifythe calendar year in which the combination is effective and themethod by which the component members will report the payrollof the employee to the department.

(6) If the department determines that a trustee paying wageclaims for an employer in a state or federal liquidation proceedingin which priority is given to specified wage claims has insufficientfunds to pay all wage claims given priority, and contributions onthe wage claims given priority, in full, the department may acceptless than the full amount of contributions owed by the employeron those wage claims.

(7) (a) Each employer whose net total contributions paid orpayable under this section for any 12−month period ending onJune 30 are at least $10,000 shall pay all contributions under thissection by means of electronic funds transfer beginning with thenext calendar year. Once an employer becomes subject to an elec-tronic payment requirement under this paragraph, the employershall continue to make payment of all contributions by means ofelectronic funds transfer unless that requirement is waived by thedepartment.

(b) Each employer agent shall pay all contributions under thissection on behalf of each employer that is represented by the agentby means of electronic funds transfer.

History: 1973 c. 247; 1981 c. 36; 1985 a. 29; 1987 a. 38 ss. 112, 134; 1989 a. 77;1991 a. 89; 1993 a. 492; 2001 a. 35; 2005 a. 86; 2007 a. 59; 2015 a. 197 s. 51.

Cross−reference: See also ss. DWD 110.07 and 110.08, Wis. adm. code.

108.18 Contributions to the fund. (1) TOTAL RATE. (a)Unless a penalty applies under s. 108.16 (8) (m), each employershall pay contributions to the fund for each calendar year at what-ever rate on the employer’s payroll for that year duly applies to theemployer pursuant to this section.

(b) An employer’s contributions shall be credited to theemployer’s account in the fund, but only after any solvency con-tribution or special contribution paid or payable by the employerunder subs. (8) to (9m) has been credited to the fund’s balancingaccount.

(2) INITIAL RATES. (a) Except as provided in pars. (c) and (d),an employer’s contribution rate shall be 2.5 percent on its payrollfor each of the first 3 calendar years with respect to which con-tributions are credited to its account, except as additional con-tributions apply under this section.

(c) An employer engaged in the construction of roads, bridges,highways, sewers, water mains, utilities, public buildings, factories,housing, or similar construction projects shall pay contributions foreach of the first 3 calendar years at the average rate for constructionindustry employers as determined by the department on each com-putation date, rounded up to the next highest rate. This rate may inno case be more than the maximum rate specified in the schedulein effect for the year of the computation under sub. (4).


(d) No later than 90 days after the department issues an initialdetermination that a person is an employer, any employer otherthan an employer specified in par. (c), having a payroll exceeding$10,000,000 in a calendar year may elect that its contribution rateshall be one percent on its payroll for the first 3 calendar years withrespect to which contributions are credited to its account. In suchcase, the department shall credit the amount collected in excess ofthis amount against liability of the employer for future contribu-tions after the close of each calendar year in which an electionapplies. If an employer qualifies for and makes an election underthis paragraph, the employer shall, upon notification by thedepartment, make a special contribution after the close of eachquarter equivalent to the amount by which its account is over-drawn, if any, for the preceding quarter. The department shallcredit any timely payment of contributions to the employer’s

account before making a determination of liability for a specialcontribution under this paragraph. An employer does not qualifyfor an alternate contribution rate under this paragraph at any timeduring which the employer’s special contribution payment isdelinquent. An employer that is the transferee of a business enter-prise but does not qualify to be treated as a successor under s.108.16 (8) (im) does not qualify for an alternate contribution rateunder this paragraph.

(3) REQUIREMENTS FOR REDUCED RATE. As to any calendaryear, an employer shall be permitted to pay contributions to thefund at a rate lower than the standard rate on its payroll for thatyear only when, as of the applicable computation date:

(a) Benefits have been chargeable to the employer’s accountduring the 18 months preceding such date; and

(b) Such lower rate applies under this section; and

(c) Permitting the employer to pay such lower rate is consistentwith the relevant conditions then applicable to additional creditallowance for such year under section 3303 (a) of the federalunemployment tax act, any other provision to the contrary not-withstanding.

(3m) APPLICATION OF SCHEDULES. For purposes of subs. (4)and (9):

(a) “Schedule A” is in effect for any calendar year whenever,as of the preceding June 30, the fund has a cash balance of less than$300,000,000.

(b) “Schedule B” is in effect for any calendar year whenever,as of the preceding June 30, the fund has a cash balance of at least$300,000,000 but less than $900,000,000.

(c) “Schedule C” is in effect for any calendar year whenever,as of the preceding June 30, the fund has a cash balance of at least$900,000,000 but less than $1,200,000,000.

(d) “Schedule D” is in effect for any calendar year whenever,as of the preceding June 30, the fund has a cash balance of at least$1,200,000,000.

(4) EXPERIENCE RATES. Except as otherwise specified in thissection, an employer’s contribution rate on the employer’s payrollfor a given calendar year shall be based on the reserve percentageof the employer’s account as of the applicable computation date,as follows: [See Figure 108.18 (4) following]

Figure 108.18 (4):

Schedule A

Line Reserve Percentage Contribution Rate

1. 15.0 percent or more . . . . . . . . . . . . . . . . .0.07

2. At least 10.0 percent but under 15.0 percent0.07


4. At least 9.0 percent but under 9.5 percent .. . . . . . . . 0.33









































15. At least 3.5 but under 4.0 percent . . . . . . .2.98

16. At least 0 but under 3.5 percent . . . . . . . . .3.37

17. Overdrawn by less than 1.0 percent . . . . . .5.30

18. Overdrawn by at least 1.0 percentbut under 2.0 percent . . . . . . . . .

5.80


6.30


6.80


7.30


7.80


8.50


9.25


10.00

26. Overdrawn by 9.0 percent or more . . . . . .10.70

Schedule B


1. 15.0 percent or more . . . . . . . . . . . . . . . . .0.00


















5.80


6.30


6.80


7.30


7.80


8.50


9.25


10.00


Schedule C


1. 15.0 percent or more . . . . . . . . . . . . . . . . . .0.00


3. At least 9.5 percent but under 10.0 percent .0.15

4. At least 9.0 percent but under 9.5 percent . .. . . . . . . . 0.25














15. At least 3.5 but under 4.0 percent . . . . . . . .3.25

16. At least 0 but under 3.5 percent . . . . . . . . . .3.80

17. Overdrawn by less than 1.0 percent . . . . . . .5.30

18. Overdrawn by at least 1.0 percentbut under 2.0 percent . . . . . . . . . .

5.80


6.30


6.80


7.30


7.80


8.50


9.25


10.00


Schedule D


1. 15.0 percent or more . . . . . . . . . . . . . . . . .0.00


















5.80


6.30


6.80


7.30


7.80


8.50


9.25


10.00


(5) LIMITATION. Except as provided in subs. (2) and (8), thecontribution rate for any calendar year of an employer whosereserve percentage equals or exceeds zero may in no case exceedby more than one percent on the employer’s payroll the rate whichapplied to the employer at the close of the preceding calendar year,and the contribution rate for any calendar year of an employerwhose reserve percentage is less than zero may in no case exceedby more than 2 percent on the employer’s payroll the rate whichapplied to the employer at the close of the preceding calendar year.

(5m) LIMITATION, COMPUTATION. The limitation of sub. (5)shall be computed from the employer’s experience rate assignedto it under subs. (4), (5) and (6), rounded to the next highest rate.

(6) COMPUTATION IN SPECIAL CASES. If during the year endingon a computation date an employer has been liable for contribu-tions but has had no payroll, the employer’s reserve percentage asof that computation date shall be computed on the basis of theemployer’s most recent year (ending on a computation date whichapplied to the employer) of some payroll; but the employer’s con-tribution rate for the calendar year following the computation dateshall in no case be less than one percent.

(7) VOLUNTARY CONTRIBUTIONS. (a) 1. Except as provided inpars. (b) to (i), any employer may make payments to the fund dur-ing the month of November in excess of those required by this sec-tion and s. 108.19 (1), (1e), and (1f). Each payment shall be cred-ited to the employer’s account for the purpose of computing theemployer’s reserve percentage as of the immediately precedingcomputation date.

2. Each payment shall be treated as a contribution requiredand irrevocably paid under this chapter with respect to payrollspreceding the date it is credited except as a refund or credit isauthorized under par. (b), (e), (h), or (i).

(b) Except as provided in par. (i), no employer may, by meansof a voluntary contribution under par. (a), reduce the employer’s











https://docs.legis.wisconsin.gov/document/statutes/108.19(1f)










contribution rate to a rate lower than the next lower rate whichwould have applied to the employer for the following calendaryear. Any contributions in excess of the amount required toreduce an employer’s rate to the extent permitted under this para-graph shall be applied against any outstanding liability of theemployer, or if there is no such liability shall be refunded to theemployer or established as a credit, without interest, against futurecontributions payable by the employer, at the employer’s option.

(c) No employer whose overdrafts have been charged to thefund’s balancing account under s. 108.16 (7) (c) may make a vol-untary contribution under par. (a) prior to the 5th calendar yearcommencing after the date of the most recent such charge. Anyvoluntary contribution made prior to that year shall be treated asan excess contribution under par. (b).

(d) A payment under this subsection is timely if it is receivedby the department no later than November 30 following the com-putation date for the calendar year to which it applies.

(e) The department may refund a voluntary contribution madeunder par. (a) if, due to an error of the department or an employer,the department makes an adjustment after the computation date orthe November voluntary contribution period to the employer’saccount or payroll used to calculate the employer’s reserve per-centage that nullifies the rate reduction obtained by the voluntarypayment. No refund may be authorized after the close of the cal-endar year for which the rate changed by the voluntary contribu-tion applied.

(f) Notwithstanding par. (a), the department shall authorize anemployer to make a voluntary contribution for the purpose ofcomputing the employer’s reserve percentage as of the immedi-ately preceding computation date after the month of November,but in no case later than 120 days after the beginning of the calen-dar year to which the reserve percentage applies, in an amount suf-ficient to obtain a contribution rate that was:

1. Nullified by an erroneous charge or credit to the employer’saccount made by the department; or

2. Increased to a higher contribution rate by an erroneouscharge or credit to the employer’s account made by the department.

(g) Any payment under par. (f) must be received by the depart-ment within 30 days after the date of notice of the rate changecaused by the adjustment and within 120 days after the beginningof the year to which the rate applies.

(h) The department shall establish contributions other thanthose required by this section and s. 108.19 (1), (1e), and (1f) andcontributions other than those submitted during the month ofNovember or authorized under par. (f) or (i) 2. as a credit, withoutinterest, against future contributions payable by the employer orshall refund the contributions at the employer’s option.

(i) 1. An employer that suffers physical damage to its businesscaused by a catastrophic event for which the employer is not pri-marily responsible, and incurs benefit charges to its account forlayoffs due to that damage may, by means of a voluntary contribu-tion under par. (a), increase the employer’s reserve percentage tono greater than the reserve percentage that would have applied tothe employer as of the next computation date had that damage notcaused the employer to lay off its employees. An employer thatmakes a voluntary contribution under this subdivision shall notifythe department of its election to have its contribution treated in themanner provided in this paragraph and shall submit proof, in theform and manner prescribed by the department, to establish thatits employees were laid off due to the catastrophic event.

2. If an employer makes a payment under subd. 1. afterNovember 30 and before November 1 of the succeeding year, thedepartment shall establish the payment as a credit and apply thepayment as a voluntary contribution to the employer’s accountwhen the next rate computation occurs. Any amount paid to thedepartment in excess of the amount that may be applied under subd.1 in any year may continue to be held as a credit, without interest,

against future required or voluntary contributions for a calendar

year or refunded to the employer, at the employer’s option.

(8) SOLVENCY CONTRIBUTIONS. Each employer’s solvencycontribution for each calendar quarter of any year shall be figuredby applying the solvency rate determined for that year under sub.(9) to the employer’s payroll for that quarter, and shall be payableto the fund’s balancing account by the due date for payment ofcontributions by the employer for that quarter.

(9) SOLVENCY RATES. Except as provided in subs. (9c) and(9e), an employer’s solvency rate on its payroll for a given calen-dar year shall be based solely on the contribution rate of itsaccount for the calendar year under this section. For purposes ofrate determination under this subsection, an employer’s payrollshall be calculated for the 12−month period ending with the com-putation date preceding the calendar year to which the rate applies.[See Figure 108.18 (9) following]

Figure 108.18 (9):

Schedule A

Employerswith

payrollunder

$500,000

Employerswith

payroll of$500,000or more

LineContribution

RateSolvency

RateSolvency

Rate

1 . . . . . . . . . 0.07 . . . . . . . . . . 0.20 . . . . . . . . . . 0.63

2 . . . . . . . . . 0.07 . . . . . . . . . . 0.20 . . . . . . . . . . 0.63

3 . . . . . . . . . 0.25 . . . . . . . . . . 0.20 . . . . . . . . . . 0.80

4 . . . . . . . . . 0.33 . . . . . . . . . . 0.20 . . . . . . . . . . 0.90

5 . . . . . . . . . 0.52 . . . . . . . . . . 0.40 . . . . . . . . . . 0.90

6 . . . . . . . . . 0.59 . . . . . . . . . . 0.50 . . . . . . . . . . 1.00

7 . . . . . . . . . 0.66 . . . . . . . . . . 0.60 . . . . . . . . . . 1.10

8 . . . . . . . . . 0.77 . . . . . . . . . . 0.70 . . . . . . . . . . 1.20

9 . . . . . . . . . 1.03 . . . . . . . . . . 0.80 . . . . . . . . . . 1.20

10 . . . . . . . . . 1.28 . . . . . . . . . . 0.90 . . . . . . . . . . 1.30

11 . . . . . . . . . 1.62 . . . . . . . . . . 1.00 . . . . . . . . . . 1.40

12 . . . . . . . . . 1.96 . . . . . . . . . . 1.10 . . . . . . . . . . 1.50

13 . . . . . . . . . 2.30 . . . . . . . . . . 1.10 . . . . . . . . . . 1.60

14 . . . . . . . . . 2.50 . . . . . . . . . 1.10 . . . . . . . . . 1.60

15 . . . . . . . . . 2.64 . . . . . . . . . 1.20 . . . . . . . . . 1.70

16 . . . . . . . . . 2.98 . . . . . . . . . . 1.30 . . . . . . . . . . 1.80

17 . . . . . . . . . 3.37 . . . . . . . . . . 1.40 . . . . . . . . . . 1.90

18 . . . . . . . . . 5.30 . . . . . . . . . . 1.30 . . . . . . . . . . 1.30

19 . . . . . . . . . 5.80 . . . . . . . . . . 1.30 . . . . . . . . . . 1.30

20 . . . . . . . . . 6.30 . . . . . . . . . . 1.30 . . . . . . . . . . 1.30

21 . . . . . . . . . 6.80 . . . . . . . . . . 1.30 . . . . . . . . . . 1.30

22 . . . . . . . . . 7.30 . . . . . . . . . . 1.30 . . . . . . . . . . 1.30

23 . . . . . . . . . 7.80 . . . . . . . . . . 1.30 . . . . . . . . . . 1.30

24 . . . . . . . . . 8.50 . . . . . . . . . . 1.30 . . . . . . . . . . 1.30

25 . . . . . . . . . 9.25 . . . . . . . . . . 1.30 . . . . . . . . . . 1.30

26 . . . . . . . . . 10.00 . . . . . . . . . 1.30 . . . . . . . . . . 1.30

27 . . . . . . . . . 10.70 . . . . . . . . . 1.30 . . . . . . . . . . 1.30















https://docs.legis.wisconsin.gov/document/statutes/108.18(9c)





Schedule B

Employerswith

payrollunder

$500,000

Employerswith


LineContribution

RateSolvency

RateSolvency

Rate

1 . . . . . . . . . 0.00 . . . . . . . . . . 0.05 . . . . . . . . 0.10

2 . . . . . . . . . 0.00 . . . . . . . . . . 0.25 . . . . . . . . 0.30

3 . . . . . . . . . 0.15 . . . . . . . . . . 0.25 . . . . . . . . 0.35

4 . . . . . . . . . 0.25 . . . . . . . . . . 0.25 . . . . . . . . 0.40

5 . . . . . . . . . 0.45 . . . . . . . . . . 0.40 . . . . . . . . 0.50

6 . . . . . . . . . 0.60 . . . . . . . . . . 0.40 . . . . . . . . 0.55

7 . . . . . . . . . 0.70 . . . . . . . . . . 0.40 . . . . . . . . 0.60

8 . . . . . . . . . 0.85 . . . . . . . . . . 0.45 . . . . . . . . 0.65

9 . . . . . . . . . 1.10 . . . . . . . . . . 0.50 . . . . . . . . 0.70

10 . . . . . . . . . 1.40 . . . . . . . . . . 0.55 . . . . . . . . 0.75

11 . . . . . . . . . 1.75 . . . . . . . . . . 0.65 . . . . . . . . 0.80

12 . . . . . . . . . 2.10 . . . . . . . . . . 0.70 . . . . . . . . 0.85

13 . . . . . . . . . 2.45 . . . . . . . . . . 0.75 . . . . . . . . 0.90

14 . . . . . . . . . 2.50 . . . . . . . . . . 0.75 . . . . . . . . 0.90

15 . . . . . . . . . 2.80 . . . . . . . . . . 0.80 . . . . . . . . 0.90

16 . . . . . . . . . 3.25 . . . . . . . . . . 0.85 . . . . . . . . 0.90

17 . . . . . . . . . 3.80 . . . . . . . . . . 0.85 . . . . . . . . 0.90

18 . . . . . . . . . 5.30 . . . . . . . . . . 1.30 . . . . . . . . 1.30

19 . . . . . . . . . 5.80 . . . . . . . . . . 1.30 . . . . . . . . 1.30

20 . . . . . . . . . 6.30 . . . . . . . . . . 1.30 . . . . . . . . 1.30

21 . . . . . . . . . 6.80 . . . . . . . . . . 1.30 . . . . . . . . 1.30

22 . . . . . . . . . 7.30 . . . . . . . . . . 1.30 . . . . . . . . 1.30

23 . . . . . . . . . 7.80 . . . . . . . . . . 1.30 . . . . . . . . 1.30

24 . . . . . . . . . 8.50 . . . . . . . . . . 1.30 . . . . . . . . 1.30

25 . . . . . . . . . 9.25 . . . . . . . . . . 1.30 . . . . . . . . . . 1.30

26 . . . . . . . . . 10.00 . . . . . . . . . 1.30 . . . . . . . . . . 1.30

27 . . . . . . . . . 10.70 . . . . . . . . . 1.30 . . . . . . . . . . 1.30

Schedule C

Employerswith

payrollunder

$500,000

Employerswith


LineContribution

RateSolvency

RateSolvency

Rate

1 . . . . . . . . . 0.00 . . . . . . . . . . 0.00 . . . . . . . . . . 0.05

2 . . . . . . . . . 0.00 . . . . . . . . . . 0.22 . . . . . . . . . . 0.25

3 . . . . . . . . . 0.15 . . . . . . . . . . 0.22 . . . . . . . . . . 0.25

4 . . . . . . . . . 0.25 . . . . . . . . . . 0.22 . . . . . . . . . . 0.25

5 . . . . . . . . . 0.45 . . . . . . . . . . 0.30 . . . . . . . . . . 0.35

6 . . . . . . . . . 0.60 . . . . . . . . . . 0.30 . . . . . . . . . . 0.40

7 . . . . . . . . . 0.70 . . . . . . . . . . 0.30 . . . . . . . . . . 0.45

8 . . . . . . . . . 0.85 . . . . . . . . . . 0.35 . . . . . . . . . . 0.50

9 . . . . . . . . . 1.10 . . . . . . . . . . 0.35 . . . . . . . . . . 0.55

10 . . . . . . . . . 1.40 . . . . . . . . . . 0.40 . . . . . . . . . . 0.60

11 . . . . . . . . . 1.75 . . . . . . . . . . 0.45 . . . . . . . . . . 0.65

12 . . . . . . . . . 2.10 . . . . . . . . . . 0.50 . . . . . . . . . . 0.70

13 . . . . . . . . . 2.45 . . . . . . . . . . 0.55 . . . . . . . . . . 0.75

14 . . . . . . . . . 2.50 . . . . . . . . . . 0.55 . . . . . . . . . . 0.75

15 . . . . . . . . . 2.80 . . . . . . . . . . 0.60 . . . . . . . . . . 0.75

16 . . . . . . . . . 3.25 . . . . . . . . . . 0.60 . . . . . . . . . . 0.75

17 . . . . . . . . . 3.80 . . . . . . . . . . 0.60 . . . . . . . . . . 0.75

18 . . . . . . . . . 5.30 . . . . . . . . . . 1.10 . . . . . . . . . . 1.10

19 . . . . . . . . . 5.80 . . . . . . . . . . 1.10 . . . . . . . . . . 1.10

20 . . . . . . . . . 6.30 . . . . . . . . . . 1.10 . . . . . . . . . . 1.10

21 . . . . . . . . . 6.80 . . . . . . . . . . 1.10 . . . . . . . . . . 1.10

22 . . . . . . . . . 7.30 . . . . . . . . . . 1.20 . . . . . . . . . . 1.20

23 . . . . . . . . . 7.80 . . . . . . . . . . 1.25 . . . . . . . . . . 1.25

24 . . . . . . . . . 8.50 . . . . . . . . . . 1.30 . . . . . . . . . . 1.30

25 . . . . . . . . . 9.25 . . . . . . . . . . 1.30 . . . . . . . . . . 1.30

26 . . . . . . . . . 10.00 . . . . . . . . . 1.30 . . . . . . . . . . 1.30

27 . . . . . . . . . 10.70 . . . . . . . . . 1.30 . . . . . . . . . . 1.30

Schedule D

Employerswith

payrollunder

$500,000

Employerswith


LineContribution

RateSolvency

RateSolvency

Rate

1 . . . . . . . . . 0.00 . . . . . . . . 0.00 . . . . . . . . 0.05

2 . . . . . . . . 0.00 . . . . . . . . 0.12 . . . . . . . . 0.15

3 . . . . . . . . 0.05 . . . . . . . . 0.22 . . . . . . . . 0.25

4 . . . . . . . . 0.15 . . . . . . . . 0.22 . . . . . . . . 0.25

5 . . . . . . . . 0.35 . . . . . . . . 0.30 . . . . . . . . 0.35

6 . . . . . . . . 0.50 . . . . . . . . 0.30 . . . . . . . . 0.40

7 . . . . . . . . 0.60 . . . . . . . . 0.30 . . . . . . . . 0.45

8 . . . . . . . . 0.75 . . . . . . . . 0.35 . . . . . . . . 0.50

9 . . . . . . . . 1.00 . . . . . . . . 0.35 . . . . . . . . 0.55

10 . . . . . . . . 1.30 . . . . . . . . 0.40 . . . . . . . . 0.60

11 . . . . . . . . 1.65 . . . . . . . . 0.45 . . . . . . . . 0.65

12 . . . . . . . . 2.00 . . . . . . . . 0.50 . . . . . . . . 0.70

13 . . . . . . . . 2.35 . . . . . . . . 0.55 . . . . . . . . 0.75

14 . . . . . . . . 2.50 . . . . . . . . 0.55 . . . . . . . . 0.75

15 . . . . . . . . 2.70 . . . . . . . . 0.60 . . . . . . . . 0.75

16 . . . . . . . . 3.15 . . . . . . . . 0.60 . . . . . . . . 0.75

17 . . . . . . . . 3.70 . . . . . . . . 0.60 . . . . . . . . 0.75

18 . . . . . . . . 5.30 . . . . . . . . 1.10 . . . . . . . . 1.10

19 . . . . . . . . 5.80 . . . . . . . . 1.10 . . . . . . . . 1.10

20 . . . . . . . . 6.30 . . . . . . . . 1.10 . . . . . . . . 1.10

21 . . . . . . . . 6.80 . . . . . . . . 1.10 . . . . . . . . 1.10

22 . . . . . . . . 7.30 . . . . . . . . 1.20 . . . . . . . . 1.20

23 . . . . . . . . 7.80 . . . . . . . . 1.25 . . . . . . . . 1.25

24 . . . . . . . . 8.50 . . . . . . . . 1.25 . . . . . . . . 1.25

25 . . . . . . . . 9.25 . . . . . . . . 1.30 . . . . . . . . 1.30

26 . . . . . . . . 10.00 . . . . . . . 1.30 . . . . . . . . 1.30

27 . . . . . . . . 10.70 . . . . . . . 1.30 . . . . . . . . 1.30

(9c) REDUCTION OF SOLVENCY RATE. The department shallreduce the solvency rate payable under sub. (9) by each employerfor each year by the rates payable by that employer under s. 108.19

(1e) (a) and (1f) (a) for that year.




https://docs.legis.wisconsin.gov/document/statutes/108.19(1f)(a)




(9e) SEASONAL EMPLOYER SOLVENCY RATE. A seasonalemployer shall pay an additional solvency contribution of 2 per-cent on its payroll for each calendar year unless that rate wouldresult in the employer paying more than the maximum total con-tribution and solvency rate applicable to any employer in the sameyear in which the rate applies, in which case the employer shallpay that solvency rate which, when combined with its contribu-tion rate, equals that maximum total rate.

(9m) SOLVENCY CONTRIBUTION EXEMPTION. No solvency con-tribution is required of any employer which qualifies for andelects an alternate contribution rate under sub. (2) (d).

History: 1971 c. 42, 53, 211; 1973 c. 247; 1975 c. 343; 1977 c. 133; 1979 c. 12,52; 1983 a. 8, 27, 99; 1983 a. 189 s. 329 (28); 1983 a. 384; 1985 a. 17, 40, 332; 1987a. 38 ss. 113 to 121, 134; 1989 a. 56 s. 259; 1989 a. 77, 359; 1991 a. 89; 1993 a. 373,492; 1995 a. 118, 225, 417; 1997 a. 39; 1999 a. 15; 2001 a. 43; 2005 a. 86; 2007 a.59; 2009 a. 287; 2011 a. 260; 2013 a. 20; 2015 a. 334.

108.19 Contributions to the administrative accountand unemployment interest payment and programintegrity funds. (1) Each employer subject to this chapter shallregularly contribute to the administrative account at the rate of two−tenths of one percent per year on its payroll, except that the depart-ment may prescribe at the close of any fiscal year such lower ratesof contribution under this section, to apply to classes of employersthroughout the ensuing fiscal year, as will in the department’s judg-ment adequately finance the administration of this chapter, and aswill in the department’s judgment fairly represent the relative costof the services rendered by the department to each such class.

(1e) (a) Except as provided in par. (b), each employer, otherthan an employer that finances benefits by reimbursement in lieuof contributions under s. 108.15, 108.151, or 108.152 shall, inaddition to other contributions payable under s. 108.18 and thissection, pay an assessment to the administrative account for eachyear prior to the year 2010 equal to the lesser of 0.01 percent ofits payroll for that year or the solvency contribution that wouldotherwise be payable by the employer under s. 108.18 (9) for thatyear.

(b) The levy prescribed under par. (a) is not effective for anyyear unless the department, no later than the November 30 preced-ing that year, publishes a class 1 notice under ch. 985 giving noticethat the levy is in effect for the ensuing year.

(c) Notwithstanding par. (a), the department may, if it finds thatthe full amount of the levy is not required to effect the purposesspecified in par. (d) for any year, prescribe a reduced levy for thatyear and in such case shall publish in the notice under par. (b) therate of the reduced levy.

(d) The department may expend the moneys received fromassessments levied under this subsection in the amounts autho-rized under s. 20.445 (1) (gh) for the renovation and moderniza-tion of unemployment insurance information technology systems,specifically including development and implementation of a newsystem and reengineering of automated processes and manualbusiness functions.

(1f) (a) Except as provided in par. (b), each employer, otherthan an employer that finances benefits by reimbursement in lieuof contributions under s. 108.15, 108.151, or 108.152 shall, inaddition to other contributions payable under s. 108.18 and thissection, pay an assessment for each year equal to the lesser of 0.01percent of its payroll for that year or the solvency contribution thatwould otherwise be payable by the employer under s. 108.18 (9)for that year. Assessments under this paragraph shall be depositedin the unemployment program integrity fund.

(b) The levy prescribed under par. (a) is not effective for anyyear unless the department, no later than the November 30 preced-ing that year, publishes a class 1 notice under ch. 985 giving noticethat the levy is in effect for the ensuing year. The department shallconsider the balance of the unemployment reserve fund beforeprescribing the levy under par. (a). The secretary of workforcedevelopment shall consult with the council on unemploymentinsurance before the department prescribes the levy under par. (a).

(c) Notwithstanding par. (a), the department may, if it finds thatthe full amount of the levy is not required to effect the purposesspecified in sub. (1s) (b) for any year, prescribe a reduced levy forthat year and in such case shall publish in the notice under par. (b)the rate of the reduced levy.

(1m) Each employer subject to this chapter as of the date a rateis established under this subsection shall pay an assessment to theunemployment interest payment fund at a rate established by thedepartment sufficient to pay interest due on advances from thefederal unemployment account under Title XII of the federalsocial security act,42 USC 1321 to 1324. The rate established bythe department for employers who finance benefits under s.108.15 (2), 108.151 (2), or 108.152 (1) shall be 75 percent of therate established for other employers. The amount of any employ-er’s assessment shall be the product of the rate established for thatemployer multiplied by the employer’s payroll of the previouscalendar year as taken from quarterly employment and wagereports filed by the employer under s. 108.205 (1) or, in theabsence of the filing of such reports, estimates made by the depart-ment. Each assessment made under this subsection is due within30 days after the date the department issues the assessment. If theamounts collected from employers under this subsection exceedthe amounts needed to pay interest due, the department shall useany excess to pay interest owed in subsequent years on advancesfrom the federal unemployment account. If the department deter-mines that additional interest obligations are unlikely, the depart-ment shall transfer the excess to the balancing account of the fund,the unemployment program integrity fund, or both in amountsdetermined by the department.

(1n) The department shall publish as a class 1 notice under ch.985 any rate established under sub. (1m) within 10 days of the datethat the rate is established.

(1p) Notwithstanding sub. (1m), an employer having a pay-roll of $25,000 or less for the preceding calendar year is exemptfrom any assessment under sub. (1m).

(1q) There is created a separate, nonlapsible trust fund desig-nated as the unemployment interest payment fund consisting of allamounts collected under sub. (1m) and all interest and penaltieson those amounts collected under s. 108.22.

(1s) (a) There is created a separate, nonlapsible trust funddesignated as the unemployment program integrity fund consist-ing of all of the following:

1. All amounts collected under s. 108.04 (11) (bh) other thanthe amounts required to be deposited in the fund under s. 108.16(6) (n).

2. Assessments levied and deposited into the unemploymentprogram integrity fund under sub. (1f).

3. Amounts transferred under sub. (1m).

4. Assessments under s. 108.221 (1) and (2).

5. Amounts transferred from the appropriation account unders. 20.445 (1) (aL).

6. Assessments under s. 108.225 (4) (b).

(b) The department shall use the moneys in the unemploymentprogram integrity fund for payment of costs associated with pro-gram integrity activities.

(2) If the department finds, at any time within a fiscal year forwhich it has prescribed lower contribution rates to the administra-tive account than the maximum rate permitted under sub. (1), thatsuch lower rates will not adequately finance the administration ofthis chapter or are excessive for that purpose, the department mayby general rule prescribe a new schedule of rates in no caseexceeding the specified maximum to apply under this section forthe balance of the fiscal year.

(2m) Within the limit specified by sub. (1), the departmentmay by rule prescribe at any time as to any period any such rateor rates or schedule as it deems necessary and proper hereunder.





















































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Unless thus prescribed, no such rate or rates or schedule shallapply under sub. (1) or (2).

(3) If the federal unemployment tax act is amended to permita maximum rate of credit against the federal tax higher than the 90percent maximum rate of credit permitted under section 3302 (c)(1) of the internal revenue code on May 23, 1943, to an employerwith respect to any state unemployment insurance law whosestandard contribution rate on payroll under that law is more than2.7 percent, then the standard contribution rate as to all employersunder this chapter shall, by a rule of the department, be increasedfrom 2.7 percent of payroll to that percentage of payroll whichcorresponds to the higher maximum rate of credit thus permittedagainst the federal unemployment tax; and such increase shallbecome effective on the same date as such higher maximum rateof credit becomes permissible under the federal amendment.

(4) If section 303 (a) (5) of title III of the social security act andsection 3304 (a) (4) of the internal revenue code are amended topermit a state agency to use, in financing administrative expendi-tures incurred in carrying out its employment security functions,some part of the moneys collected or to be collected under the stateunemployment insurance law, in partial or complete substitutionfor grants under title III, then this chapter shall, by rule of thedepartment, be modified in the manner and to the extent andwithin the limits necessary to permit such use by the departmentunder this chapter; and the modifications shall become effectiveon the same date as such use becomes permissible under the fed-eral amendments.

History: 1979 c. 34; 1979 c. 110 s. 60 (13); 1981 c. 315; 1983 a. 8, 27, 384; 1985a. 29, 332; 1987 a. 27, 38, 403; 1991 a. 315; 1993 a. 490; 1997 a. 39; 1999 a. 15; 2001a. 35; 2003 a. 197; 2007 a. 59; 2009 a. 177, 287; 2011 a. 198; 2013 a. 20; 2013 a. 36s. 236m; 2015 a. 55; 2015 a. 334 ss. 81 to 87, 98, 100; 2017 a. 157.


108.20 Administrative account. (1) To finance the admin-istration of this chapter and to carry out its provisions and pur-poses there is established the “administrative account”. Thisaccount shall consist of all contributions and moneys not other-wise appropriated paid to or transferred by the department for theaccount under s. 108.19, and of all moneys received for theaccount by the state or by the department from any source, includ-ing all federal moneys allotted or apportioned to the state or thedepartment for the employment service or for administration ofthis chapter, or for services, facilities or records supplied to anyfederal agency from the appropriation under s. 20.445 (1) (n). Thedepartment shall make to federal agencies such reports as are nec-essary in connection with or because of such federal aid.

(2) All amounts received by the department for the adminis-trative account shall be paid over to the secretary of administrationand credited to that account for the administration of this chapterand the employment service, for the payment of benefits charge-able to the account under s. 108.07 (5) and for the purposes speci-fied in sub. (2m).

(2m) From the moneys not appropriated under s. 20.445 (1)(gg) that are received by the administrative account as interest andpenalties under this chapter, the department shall pay the benefitschargeable to the administrative account under s. 108.07 (5) andthe interest payable to employers under s. 108.17 (3m), and mayexpend the remainder to pay interest due on advances to the unem-ployment reserve fund from the federal unemployment accountunder title XII of the social security act, 42 USC 1321 to 1324, toconduct research relating to the condition of the unemploymentreserve fund under s. 108.14 (6), to administer the unemploymentinsurance program and federal or state unemployment insuranceprograms authorized by the governor under s. 16.54, to assist thedepartment of justice in the enforcement of this chapter, to makepayments to satisfy a federal audit exception concerning a pay-ment from the fund or any federal aid disallowance involving theunemployment insurance program, or to make payments to thefund if such action is necessary to obtain a lower interest rate ordeferral of interest payments on advances from the federal unem-ployment account under title XII of the social security act, except

that any interest earned pending disbursement of federal employ-ment security grants under s. 20.445 (1) (n) shall be credited to thegeneral fund.

(3) There shall be included in the moneys governed by sub.(2m) any amounts collected by the department under ss. 108.04(11) (c) and (cm) and 108.22 (1) (a), (ac), (ad), and (af) as tardyfiling fees, forfeitures, interest on delinquent payments, or otherpenalties.

(4) Any moneys transferred to the administrative accountfrom the federal administrative financing account pursuant to s.108.161 shall be expended or restored to that account in accord-ance with s. 108.161.

History: 1973 c. 90 s. 559; 1981 c. 36 ss. 38, 39, 45; 1983 a. 8, 388; 1985 a. 17,29, 40; 1987 a. 27, 38, 403; 1989 a. 77; 1991 a. 89; 1997 a. 27, 39, 252; 1999 a. 15;2001 a. 35; 2003 a. 33; 2005 a. 86; 2007 a. 20, 59; 2009 a. 287.

108.205 Quarterly wage reports. (1) Each employer shallfile with the department, in such form as the department by rulerequires, a quarterly report showing the name, social securitynumber and wages paid to each employee who is employed by theemployer in employment with the employer during the quarter.The employer shall file the report no later than the last day of themonth following the completion of each quarter.

(1m) (a) The department shall prescribe the manner and formfor filing reports under sub. (1) electronically.

(b) Each employer agent shall file its reports electronically inthe manner and form prescribed by the department.

(2) Each employer of 25 or more employees, as determinedunder s. 108.22 (1) (ae), that does not use an employer agent to fileits reports under this section shall file the quarterly report undersub. (1) electronically in the manner and form prescribed by thedepartment. An employer that becomes subject to an electronicreporting requirement under this subsection shall file its initialreport under this subsection for the quarter during which theemployer becomes subject to the reporting requirement. Once anemployer becomes subject to the reporting requirement under thissubsection, the employer shall continue to file its quarterly reportsunder this subsection unless that requirement is waived by thedepartment.

History: 1987 a. 38; 1991 a. 89; 1997 a. 39; 1999 a. 15; 2005 a. 86; 2007 a. 59;2013 a. 36.


108.21 Record and audit of payrolls. (1) Every employ-ing unit which employs one or more individuals to perform workin this state shall keep an accurate work record for each individualemployed by it, including full name, address and social securitynumber, which will permit determination of the weekly wagesearned by each such individual, the wages paid within each quar-ter to that individual and the salary reduction amounts that are notwages and that would have been paid by the employing unit to thatindividual as salary but for a salary reduction agreement under acafeteria plan, within the meaning of 26 USC 125. Each suchemploying unit shall permit any authorized representative of thedepartment to examine, at any reasonable time, the work recordand any other records which may show any wages paid by theemploying unit, or any salary reduction amounts that are notwages and that would have been paid by the employing unit assalary but for a salary reduction agreement under a cafeteria plan,within the meaning of 26 USC 125, regardless of the format inwhich such a record is maintained. If such a record is maintainedby an employing unit in machine−readable format, the employingunit shall provide the department with information necessary toretrieve the record. If the department determines that the employ-ing unit is unable to provide access to such a record or that theretrieval capability at the site where the record is maintained is notadequate for efficient examination, the employing unit shall pro-vide a copy of the record to the department and shall allow thedepartment to remove the copy from that site for such period aswill permit examination at another location. Each such employ-












































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ing unit shall furnish to the department upon demand a swornstatement of the information contained in any such record.

(2) The findings of an authorized representative of the depart-ment, based on examination of the records of any such employingunit under sub. (1) and embodied in an audit report issued to theemploying unit, are a determination under s. 108.10.

(3) If any such employing unit fails to keep adequate workrecords under this section or fails to file the reports required by thischapter or required by the department under this chapter, theemploying unit’s contribution liability with respect to the periodfor which such records are lacking or deficient or for which suchreports have not been filed may be estimated by the department ina determination made under s. 108.10.

History: 1987 a. 38; 1993 a. 373; 1997 a. 39; 2017 a. 157.Cross−reference: See also ch. DWD 110, Wis. adm. code.

108.22 Timely reports, notices and payments. (1) (a)Except as provided in par. (cm), if any employer, other than anemployer which has ceased business and has not paid or incurreda liability to pay wages in any quarter following the cessation ofbusiness, is delinquent in making by the assigned due date anypayment to the department required of it under this chapter, theemployer shall pay interest on the delinquent payment at thatmonthly rate that annualized is equal to 9 percent or to 2 percentmore than the prime rate as published in the Wall Street Journalas of September 30 of the preceding year, whichever is greater, foreach month or fraction thereof that the employer is delinquentfrom the date such payment became due. If any such employer isdelinquent in filing any quarterly report under s. 108.205 (1) bythe assigned due date, the department may assess a tardy filing feeto the employer for each delinquent quarterly report in the amountof $100 or $20 per employee, as reported on the employer’s mostrecent quarterly report, whichever is greater, or, if the report isfiled within 30 days after the date that the department assesses atardy filing fee, in the amount of $50. If the department cannotdetermine the number of the employer’s employees from theemployer’s most recent quarterly report, the department may rea-sonably estimate the number of the employer’s employees for pur-poses of this paragraph.

(ac) In addition to any fee assessed under par. (a), the depart-ment may assess an employer or employer agent that is subject tothe reporting requirement under s. 108.205 (2) and that fails to fileits report in the manner and form prescribed under that subsectiona penalty of $20 for each employee whose information is notreported in the manner and form prescribed under s. 108.205 (1m)(b) or (2).

(ad) 1. An employer agent that is subject to the reportingrequirements under s. 108.17 (2g) and that fails to file a contribu-tion report in accordance with s. 108.17 (2g) may be assessed apenalty by the department in the amount of $25 for each employerwhose report is not filed electronically in the manner and formprescribed by the department.

2. An employer that is subject to the reporting requirementsunder s. 108.17 (2b) and that fails to file a contribution report inaccordance with s. 108.17 (2b) may be assessed a penalty by thedepartment in the amount of $25 for each report that is not filedin accordance with s. 108.17 (2b).

(ae) For purposes of par. (ac), the number of employeesemployed by an employer is the total number of employeesemployed by the employer at any time during the reporting period.

(af) In addition to the fee assessed under par. (a), the depart-ment may assess an employer or employer agent that is subject toa requirement to make contributions by means of an electronicfunds transfer under s. 108.17 (7) and that pays contributions byany method inconsistent with s. 108.17 (7) a penalty of the greaterof $50 or an amount equal to one−half of one percent of the totalcontributions paid by the employer or employer agent for thequarter in which the violation occurs.

(am) The interest, penalties, and tardy filing fees levied underpars. (a), (ac), (ad), and (af) shall be paid to the department andcredited to the administrative account.

(b) If the due date of a report or payment under s. 108.15 (5)(b), 108.151 (5) (f) or (7), 108.155, 108.16 (8), 108.17, or 108.205would otherwise be a Saturday, Sunday, or legal holiday understate or federal law, the due date is the next following day whichis not a Saturday, Sunday, or legal holiday under state or federallaw.

(c) Any report or payment, except a payment required by s.108.15 (5) (b), 108.151 (5) (f) or (7), or 108.155, to which this sub-section applies is delinquent, within the meaning of par. (a), unlessit is received by the department, in the form prescribed by law orrule of the department, no later than its due date as determinedunder par. (b). Any payment required by s. 108.15 (5) (b), 108.151(5) (f) or (7), or 108.155 is delinquent, within the meaning of par.(a), unless it is received by the department, in the form prescribedby law, no later than the last day of the month in which it is due.

(cm) In limited circumstances as prescribed by rule of thedepartment, the department may waive or decrease the interestcharged under par. (a) or s. 108.17 (2c) (c).

(d) The tardy payment fee or filing fee may be waived by thedepartment if the employer later files the required report or makesthe required payment and satisfies the department that the reportor payment was tardy due to circumstances beyond the employ-er’s control.

(e) Any notice filed under s. 108.15 (3) (a) or (b), 108.151 (3)(a), or 108.152 (2) (a) or assurance filed under s. 108.151 (2) (a)or (4) (a) 2. is timely if it is received by the department by Decem-ber 31 or, if mailed, is either postmarked no later than that duedate or is received by the department no later than 3 days afterthat due date.

(f) Any notice of assurance filed under s. 108.151 (2) (c) istimely if it is received by the department by its due date or, ifmailed, is either postmarked no later than that due date or isreceived by the department no later than 3 days after that due date.

(1m) If any person owes any contributions, reimbursementsor assessments under s. 108.15, 108.151, 108.155, or 108.19 (1m),benefit overpayments, interest, fees, payments for forfeitures,other penalties, or any other amount to the department under thischapter and fails to pay the amount owed, the department has aperfected lien upon the right, title, and interest in all of the person’sreal and personal property located in this state in the amountfinally determined to be owed, plus costs. Except where creationof a lien is barred or stayed by bankruptcy or other insolvency law,the lien is effective upon the earlier of the date on which theamount is first due or the date on which the department issues adetermination of the amount owed under this chapter and shallcontinue until the amount owed, plus costs and interest to the dateof payment, is paid, except as provided in sub. (8) (d). If a lien isinitially barred or stayed by bankruptcy or other insolvency law,it shall become effective immediately upon expiration or removalof such bar or stay. The perfected lien does not give the depart-ment priority over lienholders, mortgagees, purchasers for value,judgment creditors, and pledges whose interests have beenrecorded before the department’s lien is recorded.

(1r) If any person fails to pay to the department a coveredunemployment compensation debt, as defined in 26 USC 6402 (f)(4), provided that no appeal or review permitted under this chapteris pending and that the time for taking an appeal or review hasexpired, the department or any authorized representative of thedepartment may set off the amount against a federal overpaymentunder 26 USC 6402 (f).

(1t) If any person fails to pay to the department any amountunder this chapter, provided that no appeal or review permittedunder this chapter is pending and that the time for taking an appealor review has expired, the department or any authorized represen-













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tative of the department may set off the amount against a refund,overpayment, or disbursement under s. 71.93.

(2) (a) 1. If any person fails to pay to the department anyamount due or determined to be owed under this chapter, thedepartment or any authorized representative of the departmentmay record the lien created under sub. (1m) by issuing a warrantdirected to the clerk of circuit court for any county of the state.

2. The clerk of circuit court shall enter in the judgment andlien docket the name of the person mentioned in the warrant, theamount owed, and the date on which the warrant is entered.

3. A warrant entered under subd. 2. shall be considered in allrespects as a final judgment.

4. The department or any authorized representative of thedepartment may thereafter file an execution with the clerk of cir-cuit court for filing by the clerk of circuit court with the sheriff ofany county where real or personal property of the person islocated, commanding the sheriff to levy upon and sell sufficientreal and personal property of the person located in that county topay the amount stated in the warrant in the same manner as uponan execution against property issued upon the judgment of a courtof record, and to return the warrant to the department and pay toit the money collected by virtue thereof within 60 days afterreceipt of the warrant.

(b) The clerk of circuit court shall accept, file, and enter eachwarrant under par. (a) and each satisfaction, release, or withdrawalunder subs. (5), (6), and (8m) in the judgment and lien docketwithout prepayment of any fee, but the clerk of circuit court shallsubmit a statement of the proper fee semiannually to the depart-ment covering the periods from January 1 to June 30 and July 1to December 31 unless a different billing period is agreed tobetween the clerk of circuit court and the department. The feesshall then be paid by the department, but the fees provided by s.814.61 (5) for entering the warrants shall be added to the amountof the warrant and collected from the person when satisfaction orrelease is presented for entry.

(c) At least 15 days before issuing any warrant to a personunder par. (a), the department shall issue a demand to the personfor payment of the amounts owed and give written or electronicnotice that the department may issue a warrant. The refusal or fail-ure of the person to receive the notice does not prevent the depart-ment from issuing the warrant. The department is only requiredto give the notice required under this paragraph to a person the firsttime the department issues a warrant to the person, and not for anysubsequent warrant issued to that person.

(3) (a) The department may issue a warrant of like terms, force,and effect to any employee or other agent of the department, whomay file a copy of such warrant with the clerk of circuit court ofany county in the state, and thereupon the clerk shall enter the war-rant in the judgment and lien docket and the warrant shall have thesame force and effect as is provided in sub. (2). In the executionof the warrant, the employee or other agent shall have all the powersconferred by law upon a sheriff, but shall not be entitled to collectfrom the person any fee or charge for the execution of the warrantin excess of the actual expenses paid in the performance of his orher duty.

(b) In executing a warrant under par. (a), the employee or agentmay conduct, or may engage a 3rd party to conduct, an executionsale of property in any county of this state and may sell, or mayengage a 3rd party to sell, the property in any manner that, in thediscretion of the department, will bring the highest net bid or price,including an Internet−based auction or sale. The cost of conduct-ing each auction or sale shall be reimbursed to the department outof the proceeds of the auction or sale.

(4) If a warrant is returned not satisfied in full, the departmentshall have the same remedies to enforce the amount due as if thedepartment had recovered judgment against the person for thesame and an execution is returned wholly or partially not satisfied.

(5) When the amounts set forth in a warrant together withinterest and other fees to the date of payment and all costs due the

department have been paid, the department shall issue a satisfac-tion of the warrant and file it with the clerk of circuit court. Theclerk of circuit court shall immediately enter a satisfaction of thejudgment on the judgment and lien docket. The department shallsend a copy of the satisfaction to the person.

(6) The department, if it finds that the interests of the statewill not thereby be jeopardized, and upon such conditions as itmay exact, may issue a release of any warrant with respect to anyreal or personal property upon which the warrant is a lien orcloud upon title, and such release shall be entered of record bythe clerk upon presentation to the clerk and payment of the feefor filing said release and the same shall be held conclusive thatthe lien or cloud upon the title of the property covered by therelease is extinguished.

(7) At any time after the filing of a warrant, the departmentmay commence and maintain a garnishee action as provided bych. 812 or may use the remedy of attachment as provided by ch.811 for actions to enforce a judgment. The place of trial of suchan action may be either in Dane County or the county where thedebtor resides and shall not be changed from the county in whichsuch action is commenced, except upon consent of the parties.

(8) (a) If benefits are erroneously paid to an individual, theindividual’s liability to reimburse the fund for the overpaymentmay be set forth in a determination or decision issued under s.108.09. Any determination which establishes or increases anoverpayment shall include a finding concerning whether waiverof benefit recovery is required under par. (c). If any decision ofan appeal tribunal, the commission or any court establishes orincreases an overpayment and the decision does not include afinding concerning whether waiver of benefit recovery is requiredunder par. (c), the tribunal, commission or court shall remand theissue to the department for a determination.

(b) To recover any overpayment to an individual that is not oth-erwise repaid or recovery of which has not been waived, thedepartment may recoup the amount of the overpayment by, inaddition to its other remedies in this chapter, deducting the amountof the overpayment from benefits the individual would otherwisebe eligible to receive.

(c) 1. The department shall waive recovery of benefits thatwere erroneously paid if:

a. The overpayment was the result of a departmental error;and

b. The overpayment did not result from the fault of anemployee as provided in s. 108.04 (13) (f), or because of a claim-ant’s false statement or misrepresentation.

2. If a determination or decision issued under s. 108.09 isamended, modified or reversed by an appeal tribunal, the commis-sion or any court, that action shall not be treated as establishing adepartmental error for purposes of subd. 1. a.

(d) The department may not collect any interest on any benefitoverpayment.

(8e) If the department determines a payment has been madeto an unintended recipient erroneously without fault on the part ofthe intended payee or payee’s authorized agent, the departmentmay issue the correct payment to the intended payee if necessary,and may recover the amount of the erroneous payment from therecipient under this section or s. 108.225 or 108.245.

(8m) If the department issues an erroneous warrant, thedepartment shall issue a notice of withdrawal of the warrant to theclerk of circuit court for the county in which the warrant is filed.The clerk shall void the warrant and any liens attached by it.

(9) Any person who is an officer, employee, member, man-ager, partner, or other responsible person of an employer, and whohas control or supervision of or responsibility for filing anyrequired contribution reports or making payment of amounts dueunder this chapter, and who willfully fails to file such reports orto make such payments to the department, or to ensure that suchreports are filed or that such payments are made, may be foundpersonally liable for those amounts in the event that after proper

























proceedings for the collection of those amounts, as provided inthis chapter, the employer is unable to pay those amounts to thedepartment. Personal liability as provided in this subsection sur-vives dissolution, reorganization, bankruptcy, receivership,assignment for the benefit of creditors, judicially confirmedextension or composition, or any analogous situation of theemployer and shall be set forth in a determination or decisionissued under s. 108.10. An appeal or review of a determinationunder this subsection shall not include an appeal or review ofdeterminations of amounts owed by the employer.

(10) A private agency that serves as a fiscal agent under s.46.2785 or contracts with a fiscal intermediary to serve as a fiscalagent under s. 46.27 (5) (i), 46.272 (7) (e), or 47.035 as to any indi-vidual performing services for a person receiving long−term sup-port services under s. 46.27 (5) (b), 46.272 (7) (b), 46.275, 46.277,46.278, 46.2785, 46.286, 46.495, 51.42, or 51.437 or personalassistance services under s. 47.02 (6) (c) may be found jointly andseverally liable for the amounts owed by the person under thischapter, if, at the time the person’s quarterly report is due underthis chapter, the private agency served as a fiscal agent for the per-son. The liability of the agency as provided in this subsection sur-vives dissolution, reorganization, bankruptcy, receivership,assignment for the benefit of creditors, judicially confirmedextension or composition, or any analogous situation of the personand shall be set forth in a determination or decision issued unders. 108.10. An appeal or review of a determination under this sub-section shall not include an appeal or review of determinations ofamounts owed by the person.

(11) (a) The department may recover its actual costs, dis-bursements, expenses, and fees incurred in recovering anyamount due under this chapter.

(b) The department may charge and recover the costs relatedto payments made to the department by debit card, credit card, oranother payment method.

History: 1973 c. 247; Sup. Ct. Order, 67 Wis. 2d 585, 774 (1975); 1975 c. 343;1979 c. 52; 1981 c. 36; 1985 a. 17, 29; 1987 a. 38; 1989 a. 77; 1991 a. 89; 1993 a. 112,373; 1995 a. 224; 1997 a. 39; 1999 a. 15; 2001 a. 35; 2003 a. 197; 2005 a. 86; 2007a. 59; 2009 a. 287; 2011 a. 198, 236; 2013 a. 36, 276; 2015 a. 86, 334; 2017 a. 157.


Only the department may waive collection of an overpayment. Topp v. LIRC, 133Wis. 2d 422, 395 N.W.2d 815 (Ct. App. 1986).

Unemployment compensation warrants may be docketed by a clerk of circuit courtprior to issuance of the warrants to the sheriff for levy purposes. 61 Atty. Gen. 148.

The department has discretion whether to seek recovery of overpayments due tothe department’s error. 67 Atty. Gen. 228.

108.221 Misclassification; administrative assess-ments. (1) (a) Any employer described in s. 108.18 (2) (c) orengaged in the painting or drywall finishing of buildings or otherstructures who knowingly and intentionally provides false infor-mation to the department for the purpose of misclassifying orattempting to misclassify an individual who is an employee of theemployer as a nonemployee shall, for each incident, be assesseda penalty by the department in the amount of $500 for eachemployee who is misclassified, but not to exceed $7,500 per inci-dent.

(b) The department shall consider the following nonexclusivefactors in determining whether an employer described under par.(a) knowingly and intentionally provided false information to thedepartment for the purpose of misclassifying or attempting to mis-classify an individual who is an employee of the employer as anonemployee:

1. Whether the employer was previously found to have mis-classified an employee in the same or a substantially similar posi-tion.

2. Whether the employer was the subject of litigation or a gov-ernmental investigation relating to worker misclassification andthe employer, as a result of that litigation or investigation,received an opinion or decision from a federal or state court oragency that the subject position or a substantially similar positionshould be classified as an employee.

(2) Any employer described in s. 108.18 (2) (c) or engaged inthe painting or drywall finishing of buildings or other structureswho, through coercion, requires an individual to adopt the statusof a nonemployee shall be assessed a penalty by the departmentin the amount of $1,000 for each individual so coerced, but not toexceed $10,000 per calendar year.

(3) Assessments under subs. (1) and (2) shall be deposited inthe unemployment program integrity fund.

History: 2015 a. 334.

108.223 Financial record matching program. (1) DEFI-NITIONS. In this section:

(a) “Account” means a demand deposit account, checkingaccount, negotiable withdrawal order account, savings account,time deposit account, or money market mutual fund account.

(bg) “Debt” has the meaning given in s. 108.225 (1) (b).

(br) “Debtor” means a debtor, as defined in s. 108.225 (1) (c),whose debt has been finally determined under this chapter and isnot subject to further appeal and for whom, with respect to a debt,a warrant has been issued under s. 108.22 (2) or (3).

(c) “Financial institution” has the meaning given in 12 USC3401 (1).

(2) MATCHING PROGRAM AND AGREEMENTS. (a) The depart-ment shall operate a financial record matching program under thissection for the purpose of identifying the assets of debtors.

(b) The department shall enter into agreements with financialinstitutions doing business in this state to operate the financialrecord matching program under this section. An agreement shallrequire the financial institution to participate in the financialrecord matching program by electing either the financial institu-tion matching option under sub. (3) or the state matching optionunder sub. (4). The financial institution and the department mayby mutual agreement make changes to the agreement. A financialinstitution that wishes to choose a different matching option shallprovide the department with at least 60 days notice. The depart-ment shall furnish the financial institution with a signed copy ofthe agreement.

(c) The department shall reimburse a financial institution upto $125 per calendar quarter for participating in the financialrecord matching program under this section. The departmentshall make reimbursements under this paragraph from the appro-priation under s. 20.445 (1) (n).

(d) To the extent feasible, the information to be exchangedunder the matching program shall be provided by electronic dataexchange as prescribed by the department in the agreement underpar. (b).

(3) FINANCIAL INSTITUTION MATCHING OPTION. If a financialinstitution with which the department has an agreement under sub.(2) elects the financial institution matching option under this sub-section, all of the following apply:

(a) At least once each calendar quarter, the department shallprovide to the financial institution, in the manner specified in theagreement under sub. (2) (b), information regarding debtors. Theinformation shall include names and social security or other tax-payer identification numbers.

(b) Based on the information received under par. (a), the finan-cial institution shall take actions necessary to determine whetherany debtor has an ownership interest in an account maintained atthe financial institution. If the financial institution determines thata debtor has an ownership interest in an account at the financialinstitution, the financial institution shall provide the departmentwith a notice containing the debtor’s name, address of record,social security number or other taxpayer identification number,and account information. The account information shall includethe account number, the account type, the nature of the ownershipinterest in the account, and the balance of the account at the timethat the record match is made. The notice under this paragraphshall be provided in the manner specified in the agreement under








































































sub. (2) (b) and, to the extent feasible, by an electronic dataexchange.

(4) STATE MATCHING OPTION. If a financial institution withwhich the department has an agreement under sub. (2) elects thestate matching option under this subsection, all of the followingapply:

(a) At least once each calendar quarter, the financial institutionshall provide the department with information concerning allaccounts maintained at the financial institution. For each accountmaintained at the financial institution, the financial institutionshall notify the department of the name and social security numberor other tax identification number of each person having an own-ership interest in the account, together with a description of eachperson’s interest. The information required under this paragraphshall be provided in the manner specified in the agreement undersub. (2) (b) and, to the extent feasible, by an electronic dataexchange.

(b) The department shall take actions necessary to determinewhether any debtor has an ownership interest in an account main-tained at the financial institution providing information under par.(a). Upon the request of the department, the financial institutionshall provide to the department, for each debtor who matchesinformation provided by the financial institution under par. (a), theaddress of record, the account number and account type, and thebalance of the account.

(5) USE OF INFORMATION BY FINANCIAL INSTITUTION; PENALTY.

A financial institution participating in the financial record match-ing program under this section, and the employees, agents, offi-cers, and directors of the financial institution, may use informa-tion received from the department under sub. (3) only for thepurpose of matching records and may use information providedby the department in requesting additional information under sub.(4) only for the purpose of providing the additional information.Neither the financial institution nor any employee, agent, officer,or director of the financial institution may disclose or retain infor-mation received from the department concerning debtors. Anyperson who violates this subsection may be fined not less than $50nor more than $1,000 or imprisoned in the county jail for not lessthan 10 days or more than one year or both.

(6) USE OF INFORMATION BY DEPARTMENT. The departmentmay use information provided by a financial institution under thissection only for matching records under sub. (4), for administer-ing the financial record matching program under this section, andfor pursuing the collection of amounts owed to the department bydebtors. The department may not disclose or retain informationreceived from a financial institution under this section concerningaccount holders who are not debtors.

(7) FINANCIAL INSTITUTION LIABILITY. A financial institution isnot liable to any person for disclosing information to the depart-ment in accordance with an agreement under this section or forany other action that the financial institution takes in good faith tocomply with this section.

History: 2013 a. 36; 2017 a. 157.

108.225 Levy for delinquent contributions or benefitoverpayments. (1) DEFINITIONS. In this section:

(a) “Contribution” includes a reimbursement or assessmentunder s. 108.15, 108.151, 108.152, or 108.155, interest for a non-timely payment, fees, and any payment due for a forfeitureimposed upon an employing unit under s. 108.04 (11) (c) or otherpenalty assessed by the department under this chapter.

(b) “Debt” means any amount due under this chapter.

(c) “Debtor” means a person who owes the department a debt.

(d) “Disposable earnings” means that part of the earnings ofany individual after the deduction from those earnings of anyamounts required by law to be withheld, any life, health, dental orsimilar type of insurance premiums, union dues, any amount nec-essary to comply with a court order to contribute to the support of

minor children, and any levy, wage assignment or garnishmentexecuted prior to the date of a levy under this section.

(e) “Federal minimum hourly wage” means that wage pre-scribed by 29 USC 206 (a) (1).

(f) “Levy” means all powers of distraint and seizure.

(g) “Property” includes all tangible and intangible personalproperty and rights to such property, including compensation paidor payable for personal services, whether denominated as wages,salary, commission, bonus or otherwise, periodic paymentsreceived pursuant to a pension or retirement program, rents, pro-ceeds of insurance and contract payments.

(2) POWERS OF LEVY AND DISTRAINT. If any debtor who is liablefor any debt neglects or refuses to pay that debt after the depart-ment has made demand for payment, the department may collectthat debt and the expenses of the levy by levy upon any propertybelonging to the debtor. Whenever the value of any property thathas been levied upon under this section is not sufficient to satisfythe claim of the department, the department may levy upon anyadditional property of the debtor until the debt and expenses of thelevy are fully paid.

(3) DUTIES TO SURRENDER. Any person in possession of orobligated with respect to property or rights to property that is sub-ject to levy and upon which a levy has been made shall, upondemand of the department, surrender the property or rights or dis-charge the obligation to the department, except that part of theproperty or rights which is, at the time of the demand, subject toany prior attachment or execution under any judicial process.

(4) FAILURE TO SURRENDER; ENFORCEMENT OF LEVY. (a) Anydebtor who fails or refuses to surrender any property or rights toproperty that is subject to levy, upon demand by the department,is subject to proceedings to enforce the amount of the levy.

(b) The department may assess a person who fails to complywith sub. (3) a penalty in the amount of 50 percent of the debt. Thedepartment shall serve a final demand as provided under sub. (13)on any person who fails to comply with sub. (3). The departmentshall issue a determination under s. 108.10 to the person for theamount of the assessment under this subsection no sooner than 7days after service of the final demand. Assessments under thissubsection shall be deposited in the unemployment programintegrity fund.

(c) When a 3rd party surrenders the property or rights to theproperty on demand of the department or discharges the obliga-tion to the department for which the levy is made, the 3rd party isdischarged from any obligation or liability to the debtor withrespect to the property or rights to the property arising from thesurrender or payment to the department.

(5) ACTIONS AGAINST THIS STATE. (a) If the department has lev-ied upon property, any person, other than the debtor who is liableto pay the debt out of which the levy arose, who claims an interestin or lien on that property and claims that that property was wrong-fully levied upon may bring a civil action against the state in thecircuit court for Dane County. That action may be broughtwhether or not that property has been surrendered to the depart-ment. The court may grant only the relief under par. (b). No otheraction to question the validity of or restrain or enjoin a levy by thedepartment may be maintained.

(b) In an action under par. (a), if a levy would irreparably injurerights to property, the court may enjoin the enforcement of thatlevy. If the court determines that the property has been wrongfullylevied upon, it may grant a judgment for the amount of moneyobtained by levy.

(c) For purposes of an adjudication under this subsection, thedetermination of the debt upon which the interest or lien of thedepartment is based is conclusively presumed to be valid.

(6) DETERMINATION OF EXPENSES. The department shall deter-mine its costs and expenses to be paid in all cases of levy.

(7) USE OF PROCEEDS. (a) The department shall apply allmoney obtained under this section first against the expenses of the


























proceedings and then against the liability in respect to which thelevy was made and any other liability owed to the department bythe debtor.

(b) The department may refund or credit any amount left afterthe applications under par. (a), upon submission of a claim there-for and satisfactory proof of the claim, to the person entitled to thatamount.

(8) RELEASE OF LEVY. The department may release the levyupon all or part of property levied upon to facilitate the collectionof the liability or to grant relief from a wrongful levy, but thatrelease does not prevent any later levy.

(9) WRONGFUL LEVY. If the department determines that prop-erty has been wrongfully levied upon, the department may returnthe property at any time, or may return an amount of money equalto the amount of money levied upon.

(10) PRESERVATION OF REMEDIES. The availability of the rem-edy under this section does not abridge the right of the departmentto pursue other remedies.

(11) EVASION. Any person who removes, deposits or concealsor aids in removing, depositing or concealing any property uponwhich a levy is authorized under this section with intent to evadeor defeat the assessment or collection of any debt is guilty of aClass I felony and shall be liable to the state for the costs of pro-secution.

(12) NOTICE BEFORE LEVY. If no appeal or other proceeding forreview permitted by law is pending and the time for taking anappeal or petitioning for review has expired, the department shallmake a demand to the debtor for payment of the debt which is sub-ject to levy and give notice that the department may pursue legalaction for collection of the debt against the debtor. The depart-ment shall make the demand for payment and give the notice atleast 10 days prior to the levy, personally or by any type of mailservice which requires a signature of acceptance, at the address ofthe debtor as it appears on the records of the department. Thedemand for payment and notice shall include a statement of theamount of the debt, including interest and penalties, and the nameof the debtor who is liable for the debt. The debtor’s refusal or fail-ure to accept or receive the notice does not prevent the departmentfrom making the levy. Notice prior to levy is not required for asubsequent levy on any debt of the same debtor within one yearof the date of service of the original levy.

(13) SERVICE OF LEVY. (a) The department shall serve the levyupon the debtor and 3rd party by personal service or by any typeof mail service which requires a signature of acceptance.

(b) Personal service shall be made upon an individual, otherthan a minor or incapacitated person, by delivering a copy of thelevy to the debtor or 3rd party personally; by leaving a copy of thelevy at the debtor’s dwelling or usual place of abode with someperson of suitable age and discretion residing there; by leaving acopy of the levy at the business establishment with an officer oremployee of the establishment; or by delivering a copy of the levyto an agent authorized by law to receive service of process.

(c) The department representative who serves the levy shallcertify service of process on the notice of levy form and the personserved shall acknowledge receipt of the certification by signingand dating it. If service is made by mail, the return receipt is thecertificate of service of the levy.

(d) The debtor’s or 3rd party’s failure to accept or receive ser-vice of the levy does not invalidate the levy.

(14) ANSWER BY 3RD PARTY. Within 20 days after the serviceof the levy upon a 3rd party, the 3rd party shall file an answer withthe department stating whether the 3rd party is in possession of orobligated with respect to property or rights to property of thedebtor, including a description of the property or the rights toproperty and the nature and dollar amount of any such obligation.If the 3rd party is an insurance company, the insurance companyshall file an answer with the department within 45 days after theservice of the levy.

(15) DURATION OF LEVY. A levy is effective from the date onwhich the levy is first served on the 3rd party until the liability outof which the levy arose is satisfied, or until the levy is released,whichever occurs first.

(16) WAGES EXEMPT FROM LEVY. (a) In the case of forfeituresimposed upon an employing unit under s. 108.04 (11) (c), an indi-vidual debtor is entitled to an exemption from levy of the greaterof the following:

1. A subsistence allowance of 75 percent of the debtor’s dis-posable earnings;

2. An amount equal to 30 times the federal minimum hourlywage for each full week of the debtor’s pay period; or

3. In the case of earnings for a period other than a week, a sub-sistence allowance computed so that it is equivalent to that pro-vided in subd. 2. using a multiple of the federal minimum hourly

wage prescribed by rule of the department.

(am) 1. In the case of benefit overpayments or a penaltyimposed under s. 108.04 (11) (bh), an individual debtor is entitledto an exemption from levy of 80 percent of the debtor’s disposableearnings, except that:

a. A debtor’s disposable earnings are totally exempt from levyif the debtor’s wages are below the federal income guidelineestablished under 42 USC 9902 (2) for a household of the debtor’ssize or the levy would cause that result.

b. Upon petition by a debtor demonstrating hardship, thedepartment may increase the portion of the debtor’s disposableearnings that are exempt from levy.

c. The department may decrease or eliminate the exemptionfrom levy under this paragraph if a final determination has beenissued under s. 108.09 or a judgment has been entered under s.108.24 (1) in which the debtor has been found guilty of making afalse statement or representation to obtain benefits and the bene-fits and any assessment under s. 108.04 (11) (cm) have not beenpaid or reimbursed at the time that the levy is issued, unless thefund’s treasurer has written off the debt under s. 108.16 (3) (a).

2. The department shall by rule prescribe a methodology forapplication of the exemption applicable to a levy under subd. 1.a. at the time that the levy is issued.

(17) EXEMPTIONS. The first $1,000 of an account in a deposi-tory institution is exempt from any levy to recover a benefit over-payment or penalty imposed under s. 108.04 (11) (bh). No otherproperty is exempt from levy except as provided in sub. (16).

(18) RESTRICTION ON EMPLOYMENT PENALTIES BY REASON OF

LEVY. No employer may discharge or otherwise discriminate withrespect to the terms and conditions of employment against anyemployee by reason of the fact that his or her earnings have beensubject to levy for any one levy or because of compliance with anyprovision of this section. Whoever willfully violates this subsec-tion may be fined not more than $10,000 or imprisoned for notmore than 9 months or both.

(19) APPEAL. Any debtor who is subject to a levy proceedingmade by the department has the right to appeal the levy proceedingunder s. 108.10. The appeal is limited to questions of prior pay-ment of the debt that the department is proceeding against, andmistaken identity of the debtor. The levy is not stayed pending anappeal in any case where property is secured through the levy.

(20) COST OF LEVY. Whenever property is secured by meansof a levy, any 3rd party in possession of the debtor’s property isentitled to collect from the debtor a levy fee of $5 for each levy inwhich a debt is satisfied by means of a single payment and $15 foreach levy in which a debt is satisfied by means of more than onepayment. The fee is payable from the property levied against andis in addition to the amount of the levy. The 3rd party may chargethe fee to the debtor at the time the party transfers the proceeds ofthe levy to the department.

History: 1989 a. 77; 1997 a. 187, 283; 2001 a. 35, 109; 2003 a. 197; 2005 a. 86,442; 2011 a. 198, 236; 2013 a. 36; 2013 a. 165 s. 115; 2015 a. 334; 2017 a. 157.










https://docs.legis.wisconsin.gov/document/statutes/108.225(16)(am)1.a.

https://docs.legis.wisconsin.gov/document/statutes/108.225(16)(am)1.a.






















108.227 License denial, nonrenewal, discontinuation,suspension and revocation based on delinquent unem-ployment insurance contributions. (1) DEFINITIONS. Inthis section:

(a) “Contribution” includes contributions under ss. 108.17 and108.18, interest for a nontimely payment or a fee assessed on anemployer, an assessment under s. 108.19, any payment due for aforfeiture imposed upon an employing unit under s. 108.04 (11)(c), and any other penalty assessed by the department under thischapter against an employing unit.

(b) “Credential” has the meaning given in s. 440.01 (2) (a).

(c) “Credentialing board” means a board, examining board oraffiliated credentialing board in the department of safety and pro-fessional services that grants a credential.

(d) “Liable for delinquent contributions” means that a personhas exhausted all of the person’s remedies under s. 108.10 to chal-lenge the assertion that the person owes the department any con-tributions and the person is delinquent in the payment of thosecontributions.

(e) “License” means any of the following:

1. An approval specified in s. 29.024 (2r) or a license speci-fied in s. 169.35.

2. A license issued by the department of children and familiesunder s. 48.66 (1) (a) to a child welfare agency, group home, shel-ter care facility, or child care center, as required by s. 48.60,48.625, 48.65, or 938.22 (7).

3. A license, certificate of approval, provisional license, con-ditional license, certification, certification card, registration, per-mit, training permit or approval specified in s. 50.35, 50.49 (6) (a)or (10), 51.038, 51.04, 51.42 (7) (b) 11., 51.421 (3) (a), 51.45 (8),146.40 (3), (3g), or (3m), 254.176, 254.20 (3), 256.15 (5) (a) or(b), (6g) (a), (7), or (8) (a) or (f) or 343.305 (6) (a) or a license foroperation of a campground specified in s. 97.67 (1).

5. An occupational license, as defined in s. 101.02 (1) (a) 2.

6. A license or certificate of registration issued by the depart-ment of financial institutions, or a division of it, under ss. 138.09,138.12, 138.14, 202.12 to 202.14, 202.22, 217.06, 218.0101 to218.0163, 218.02, 218.04, 218.05, 224.72, 224.725, 224.93 orunder subch. IV of ch. 551.

6m. A certificate or registration issued under s. 168.23 (3).

7. A license described in s. 218.0114 (14) (a) and (g), a licensedescribed in s. 218.0114 (14) (b), (c) or (e), a license issued unders. 218.11, 218.12, 218.22, 218.32, 218.41, 343.61 or 343.62, abuyer identification card issued under s. 218.51 or a certificate ofregistration issued under s. 341.51.

7m. A license issued under s. 562.05 or 563.24.

8. A license, registration or certification specified in s. 299.07(1) (a).

9. A credential.

10. A license or permit granted by the department of publicinstruction.

11. A license to practice law.

12. A license issued under s. 628.04, 628.92 (1), 632.69 (2),or 633.14, a registration under s. 628.92 (2), or a temporary licenseissued under s. 628.09.

13. A license issued by the ethics commission under s. 13.63(1).

14. A permit under s. 170.12.

15. A certification under s. 73.09.

(f) “Licensing department” means the department of adminis-tration; the department of agriculture, trade and consumer protec-tion; the board of commissioners of public lands; the departmentof children and families; the ethics commission; the departmentof financial institutions; the department of health services; thedepartment of natural resources; the department of public instruc-tion; the department of revenue; the department of safety and pro-

fessional services; the office of the commissioner of insurance; orthe department of transportation.

(g) “Nondelinquency certificate” means a certificate that thedepartment of workforce development issues to a person and thatstates that the person is not liable for delinquent contributions.

(1m) GENERAL PROVISIONS. The department shall promulgaterules specifying procedures to be used before taking action undersub. (3) (b) or s. 102.17 (1) (ct), 103.275 (2) (bt), 103.34 (10) (d),103.91 (4) (d), 103.92 (8), 104.07 (7), or 105.13 (4) with respectto a person whose license or credential is to be denied, notrenewed, discontinued, suspended, or revoked, including ruleswith respect to all of the following:

(a) Permitting the department to take action only when all ofthe remedies available to the department under this chapter havebeen exhausted.

(b) Providing persons with a certified notice of liability fordelinquent contributions.

(c) Allowing persons to make full payment of contributionsowed or to negotiate with the department for a payment plan to paythe delinquent contributions. The rules shall include provisionsto consider the ability of persons to pay and provisions to allowpersons sufficient time and payment terms for paying delinquentcontributions.


(2) DUTIES AND POWERS OF LICENSING DEPARTMENTS. (a) Eachlicensing department and the supreme court, if the supreme courtagrees, shall enter into a memorandum of understanding with thedepartment of workforce development under sub. (4) (a) thatrequires the licensing department or supreme court to do all of thefollowing:

1. Request the department of workforce development to cer-tify whether an applicant for a license or license renewal or contin-uation is liable for delinquent contributions. With respect to anapplicant for a license granted by a credentialing board, thedepartment of safety and professional services shall make arequest under this subdivision. This subdivision does not applyto the department of transportation with respect to licensesdescribed in sub. (1) (e) 7.

2. Request the department of workforce development to cer-tify whether a license holder is liable for delinquent contributions.With respect to a holder of a license granted by a credentialingboard, the department of safety and professional services shallmake a request under this subdivision.

(b) Each licensing department and the supreme court, if thesupreme court agrees, shall do all of the following:

1. a. If, after a request is made under par. (a) 1. or 2., thedepartment of workforce development certifies that the licenseholder or applicant for a license or license renewal or continuationis liable for delinquent contributions, revoke the license or denythe application for the license or license renewal or continuation.The department of transportation may suspend licenses describedin sub. (1) (e) 7. in lieu of revoking those licenses. A suspension,revocation, or denial under this subd. 1. a. is not subject to admin-istrative review or, except as provided in sub. (6), judicial review.With respect to a license granted by a credentialing board, thedepartment of safety and professional services shall make a revo-cation or denial under this subd. 1. a. With respect to a license topractice law, the department of workforce development shall notsubmit a certification under this subd. 1. a. to the supreme courtuntil after the license holder or applicant has exhausted his or herremedies under subs. (5) (a) and (6) or has failed to make use ofsuch remedies.

b. Mail a notice of suspension, revocation, or denial undersubd. 1. a. to the license holder or applicant. The notice shallinclude a statement of the facts that warrant the suspension, revo-cation, or denial and a statement that the license holder or appli-cant may, within 30 days after the date on which the notice of sus-pension, revocation, or denial is mailed, file a written request withthe department of workforce development to have the certifica-




















































https://docs.legis.wisconsin.gov/document/statutes/subch.%20IV%20of%20ch.%20551

https://docs.legis.wisconsin.gov/document/statutes/subch.%20IV%20of%20ch.%20551































https://docs.legis.wisconsin.gov/document/statutes/102.17(1)(ct)

https://docs.legis.wisconsin.gov/document/statutes/103.275(2)(bt)












https://docs.legis.wisconsin.gov/document/statutes/108.227(2)(b)1.a.










tion of contribution delinquency on which the suspension, revoca-tion, or denial is based reviewed at a hearing under sub. (5) (a) andthat the license holder or applicant may seek judicial review undersub. (6) of an affirmation under sub. (5) (b) 2. that the person isliable for delinquent contributions. With respect to a licensegranted by a credentialing board, the department of safety and pro-fessional services shall mail a notice under this subd. 1. b. Withrespect to a license to practice law, the department of workforcedevelopment shall mail a notice under this subd. 1. b. and thenotice shall indicate that the license holder or applicant mayrequest a hearing under sub. (5) (a) and may request judicialreview under sub. (6) and that the department of workforce devel-opment will submit a certificate of delinquency to suspend,revoke, or deny a license to practice law to the supreme court afterthe license holder or applicant has exhausted his or her remediesunder subs. (5) (a) and (6) or has failed to make use of such reme-dies. A notice sent to a person who holds a license to practice lawor who is an applicant for a license to practice law shall also indi-cate that the department of workforce development may not sub-mit a certificate of delinquency to the supreme court if the licenseholder or applicant pays the delinquent contributions in full orenters into an agreement with the department of workforce devel-opment to satisfy the delinquency.

2. Except as provided in subd. 2m., if notified by the depart-ment of workforce development that the department of workforcedevelopment has affirmed a certification of contribution delin-quency after a hearing under sub. (5) (a), affirm a suspension,revocation, or denial under subd. 1. a. With respect to a licensegranted by a credentialing board, the department of safety and pro-fessional services shall make an affirmation under this sub-division.

2m. With respect to a license to practice law, if notified by thedepartment of workforce development that the department ofworkforce development has affirmed a certification of contribu-tion delinquency after any requested review under subs. (5) (a)and (6), decide whether to suspend, revoke, or deny a license topractice law.

3. If a person submits a nondelinquency certificate issuedunder sub. (5) (b) 1., reinstate the license or grant the applicationfor the license or license renewal or continuation, unless there areother grounds for suspending or revoking the license or for deny-ing the application for the license or license renewal or continua-tion. If reinstatement is required under this subdivision, a personis not required to submit a new application or other material or totake a new test. No separate fee may be charged for reinstatementof a license under this subdivision. With respect to a licensegranted by a credentialing board, the department of safety and pro-fessional services shall reinstate a license or grant an applicationunder this subdivision.

4. If a person whose license has been suspended or revokedor whose application for a license or license renewal or continua-tion has been denied under subd. 1. a. submits a nondelinquencycertificate issued under sub. (3) (a) 2., reinstate the license or grantthe person’s application for the license or license renewal or con-tinuation, unless there are other grounds for not reinstating thelicense or for denying the application for the license or licenserenewal or continuation. With respect to a license granted by acredentialing board, the department of safety and professional ser-vices shall reinstate a license or grant an application under thissubdivision.

(c) 1. Each licensing department and the supreme court mayrequire a license holder or an applicant for a license or licenserenewal or continuation to provide the following informationupon request:

a. If the license holder or applicant is an individual and hasa social security number, the license holder’s or applicant’s socialsecurity number.

am. If the license holder or applicant is an individual and doesnot have a social security number, a statement made or subscribedunder oath or affirmation that the license holder or applicant does

not have a social security number. The form of the statement shallbe prescribed by the department of children and families. Alicense issued in reliance upon a false statement submitted underthis subd. 1. am. is invalid.

b. If the license holder or applicant is not an individual, thelicense holder’s or applicant’s federal employer identificationnumber.

2. A licensing department may not disclose any informationreceived under subd. 1. a. or b. to any person except to the depart-ment of workforce development for the purpose of requesting cer-tifications under par. (a) 1. or 2. in accordance with the memoran-dum of understanding under sub. (4) and administering theunemployment insurance program, to the department of revenuefor the purpose of requesting certifications under s. 73.0301 (2) (a)1. or 2. in accordance with the memorandum of understandingunder s. 73.0301 (4) and administering state taxes, and to thedepartment of children and families for the purpose of administer-ing s. 49.22.

(3) DUTIES AND POWERS OF DEPARTMENT OF WORKFORCE

DEVELOPMENT. (a) The department of workforce developmentshall do all of the following:

1. Enter into a memorandum of understanding with eachlicensing department and the supreme court, if the supreme courtagrees, under sub. (4) (a).

2. Upon the request of any applicant for issuance, renewal,continuation, or reinstatement of a license whose license has beenpreviously revoked or suspended or whose application for alicense or license renewal or continuation has been previouslydenied under sub. (2) (b) 1. a., issue a nondelinquency certificateto the applicant if the applicant is not liable for delinquent con-tributions.

3. Upon the request of any person whose license or certificatehas been previously revoked or denied under s. 102.17 (1) (ct),103.275 (2) (bt), 103.34 (10) (d), 103.91 (4) (d), 103.92 (8),104.07 (7), or 105.13 (4), reinstate the license or certificate if theapplicant is not liable for delinquent contributions.

(b) If a request for certification is made under sub. (2) (a) 1. or2., the department of workforce development may, in accordancewith a memorandum of understanding entered into under par. (a)1., certify to the licensing department or the supreme court that theapplicant or license holder is liable for delinquent contributions.

(4) MEMORANDUM OF UNDERSTANDING. (a) Each memoran-dum of understanding shall include procedures that do all of thefollowing:

1. Establish requirements for making requests under sub. (2)(a) 1. and 2., including specifying the time when a licensingdepartment or the supreme court shall make requests under sub.(2) (a) 1. and 2., and for making certifications under sub. (3) (b).

2. Implement the requirements specified in sub. (2) (b) 3. and4.

(b) The department of workforce development and the licens-ing department shall consider all of the following factors in estab-lishing requirements under par. (a) 1.:

1. The need to issue licenses in a timely manner.

2. The convenience of applicants.

3. The impact on collecting delinquent contributions.

4. The effects on program administration.

5. Whether a suspension, revocation, or denial under sub. (2)(b) 1. a. will have an impact on public health, safety, or welfare orthe environment.

(5) HEARING. (a) The department of workforce developmentshall conduct a hearing requested by a license holder or applicantfor a license or license renewal or continuation under sub. (2) (b)1. b., or as requested under s. 102.17 (1) (ct), 103.275 (2) (bt),103.34 (10) (d), 103.91 (4) (d), 103.92 (8), 104.07 (7), or 105.13(4), to review a certification or determination of contributiondelinquency that is the basis of a denial, suspension, or revocationof a license or certificate in accordance with this section or an




https://docs.legis.wisconsin.gov/document/statutes/108.227(2)(b)1.b.






https://docs.legis.wisconsin.gov/document/statutes/108.227(2)(b)2m.








https://docs.legis.wisconsin.gov/document/statutes/108.227(2)(c)1.am.


https://docs.legis.wisconsin.gov/document/statutes/108.227(2)(c)1.b.














































action taken under s. 102.17 (1) (ct), 103.275 (2) (bt), 103.34 (10)(d), 103.91 (4) (d), 103.92 (8), 104.07 (7), or 105.13 (4). A hearingunder this paragraph is limited to questions of mistaken identityof the license or certificate holder or applicant and of prior pay-ment of the contributions that the department of workforce devel-opment certified or determined the license or certificate holder orapplicant owes the department. At a hearing under this paragraph,any statement filed by the department of workforce development,the licensing department, or the supreme court, if the supremecourt agrees, may be admitted into evidence and is prima facie evi-dence of the facts that it contains. Notwithstanding ch. 227, a per-son entitled to a hearing under this paragraph is not entitled to anyother notice, hearing, or review, except as provided in sub. (6).

(b) After a hearing conducted under par. (a) or, in the case ofa determination related to a license to practice law, after a hearingunder par. (a) or, if the hearing is appealed, after judicial reviewunder sub. (6), the department of workforce development shall doone of the following:

1. Issue a nondelinquency certificate to a license holder or anapplicant for a license or license renewal or continuation if thedepartment determines that the license holder or applicant is notliable for delinquent contributions. For a hearing requested inresponse to an action taken under s. 102.17 (1) (ct), 103.275 (2)(bt), 103.34 (10) (d), 103.91 (4) (d), 103.92 (8), 104.07 (7), or105.13 (4), the department shall grant a license or certificate orreinstate a license or certificate if the department determines thatthe applicant for or the holder of the license or certificate is notliable for delinquent contributions, unless there are other groundsfor denying the application or revoking the license or certificate.

2. Provide notice that the department of workforce develop-ment has affirmed its certification of contribution delinquency toa license holder; to an applicant for a license, a license renewal,or a license continuation; and to the licensing department or thesupreme court, if the supreme court agrees. For a hearingrequested in response to an action taken under s. 102.17 (1) (ct),103.275 (2) (bt), 103.34 (10) (d), 103.91 (4) (d), 103.92 (8),104.07 (7), or 105.13 (4), the department of workforce develop-ment shall provide notice to the license or certificate holder orapplicant that the department of workforce development hasaffirmed its determination of contribution delinquency.

(6) JUDICIAL REVIEW. A license holder or applicant may seekjudicial review under ss. 227.52 to 227.60 of an affirmation undersub. (5) (b) 2. that the person is liable for delinquent contributions,except that the review shall be in the circuit court for Dane County.

History: 2013 a. 36, 276, 357; 2015 a. 55, 118, 258; 2017 a. 331.

108.23 Preference of required payments. In the event ofan employer’s dissolution, reorganization, bankruptcy, receiver-ship, assignment for benefit of creditors, judicially confirmedextension proposal or composition, or any analogous situationincluding the administration of estates in circuit courts, the pay-ments required of the employer under this chapter shall have pref-erence over all claims of general creditors and shall be paid nextafter the payment of preferred claims for wages. If the employeris indebted to the federal government for taxes due under the fed-eral unemployment tax act and a claim for the taxes has been dulyfiled, the amount of contributions which should be paid to allowthe employer the maximum offset against the taxes shall havepreference over preferred claims for wages and shall be on a parwith debts due the United States, if by establishing the preferencethe offset against the federal tax can be secured under s. 3302 (a)(3) of the federal unemployment tax act.

History: 1977 c. 449.

108.24 Penalties. (1) (a) Any person who knowinglymakes a false statement or representation to obtain any benefitpayment under this chapter, either for himself or herself or for anyother person, may be penalized as provided in par. (b). Anypenalty imposed under par. (b) is in addition to any penaltyimposed under s. 108.04 (11) (bh).

(b) Whoever violates par. (a):

1. If the value of any benefits obtained does not exceed$2,500, is subject to a fine not to exceed $10,000 or imprisonmentnot to exceed 9 months, or both.

2. If the value of any benefits obtained exceeds $2,500 butdoes not exceed $5,000, is guilty of a Class I felony.

3. If the value of any benefits obtained exceeds $5,000 butdoes not exceed $10,000, is guilty of a Class H felony.

4. If the value of any benefits obtained exceeds $10,000, isguilty of a Class G felony.

(c) In any case involving more than one violation of par. (a),all such violations may be prosecuted as a single crime.

(2) Except as provided in sub. (2m) and s. 108.16 (8) (m), anyperson who knowingly makes a false statement or representationin connection with any report or as to any information dulyrequired by the department under this chapter, or who knowinglyrefuses or fails to keep any records or to furnish any reports orinformation duly required by the department under this chapter,shall be fined not less than $100 nor more than $500, or impris-oned not more than 90 days or both; and each such false statementor representation and every day of such refusal or failure consti-tutes a separate offense.

(2m) Any employer described in s. 108.18 (2) (c) or engagedin the painting or drywall finishing of buildings or other structureswho, after having previously been assessed an administrative pen-alty by the department under s. 108.221 (1), knowingly and inten-tionally provides false information to the department for the pur-pose of misclassifying or attempting to misclassify an individualwho is an employee of the employer as a nonemployee shall befined $1,000 for each employee who is misclassified, subject to amaximum fine of $25,000 for each violation. The departmentmay refer violations of this subsection for prosecution by thedepartment of justice or the district attorney for the county inwhich the violation occurred.

(3) (a) Whoever does any of the following shall be fined notless than $100 nor more than $1,000 or imprisoned for not morethan 90 days or both:

1. Makes a deduction from the wages of an employee becauseof liability for contributions or payments in lieu of contributionsunder this chapter or because of the employee’s potential right tobenefits.

2. Knowingly refuses or fails to furnish to an employee anynotice, report or information duly required under this chapter bythe department to be furnished to such employee.

3. Directly or indirectly, by promise of reemployment or bythreat not to employ, to terminate, or not to reemploy or by anyother means, attempts to induce an employee to:

a. Refrain from claiming or accepting benefits, participatingin an audit or investigation by the department, or testifying in ahearing held under s. 108.09 or 108.10.

b. Waive any right under this chapter.

4. Discriminates or retaliates against an individual becausethe individual claims benefits, participates in an audit or investiga-tion by the department under this chapter, testifies in a hearingunder s. 108.09 or 108.10, or exercises any other right under thischapter.

(b) Each violation of this subsection constitutes a separateoffense.

(4) Any person who, without authorization of the department,permits inspection or disclosure of any record relating to theadministration of this chapter that is provided to the person by thedepartment under s. 108.14 (7) (a), (b), or (bm) and any personwho, without authorization of the commission, permits inspectionor disclosure of any record relating to the administration of thischapter that is provided to the person by the commission under s.108.14 (7) (a), shall be fined not less than $25 nor more than $500or may be imprisoned in the county jail for not more than one year




























































or both. Each such unauthorized inspection or disclosure consti-tutes a separate offense.

History: 1973 c. 247; 1983 a. 8; 1991 a. 89; 2005 a. 86; 2009 a. 28, 287, 288; 2011a. 236; 2013 a. 20; 2015 a. 334; 2017 a. 147; s. 35.17 correction in (3) (a) 3. a.

108.245 Recovery of erroneous payments from fund.(1) Except as provided in sub. (2m), the department may com-mence an action to preserve and recover the proceeds of any pay-ment from the fund not resulting from a departmental error,including any payment to which the recipient is not entitled, fromany transferee or other person that receives, possesses, or retainssuch a payment or from any account, including an account at anyfinancial institution, resulting from the transfer, use, or disburse-ment of such a payment. The department may also commence anaction to recover from a claimant the amount of any benefits thatwere erroneously paid to another person who was not entitled toreceive the benefits because the claimant or the claimant’s autho-rized agent divulged the claimant’s security credentials to anotherperson or failed to take adequate measures to protect the creden-tials from being divulged to an unauthorized person.

(2) The department may sue for injunctive relief to require thepayee, transferee, or other person, including a financial institu-tion, in possession of the proceeds from any payment from thefund to preserve the proceeds and to prevent the transfer or use ofthe proceeds upon showing that the payee, transferee, or other per-

son that receives, possesses, or retains the proceeds is not entitledto receive, possess, or retain the proceeds pending the final orderof the court directing disposition of the proceeds. Upon entry ofa final order of the court directing the proceeds to be transferredto the department, the payee, transferee, or other person in posses-sion of the proceeds shall transfer the proceeds to the department.

(2m) No action may be commenced under this section assert-ing any claim against a claimant unless the claimant has first beenafforded his or her rights to contest the claim under s. 108.09.

(3) Except as provided in sub. (2m), the existence of an admin-istrative or other legal remedy for recovery of a payment undersub. (1) or the failure of the department to exhaust any such rem-edy is not a defense to an action under sub. (1). A judgmententered by a court under this section may be recovered and satis-fied under s. 108.225.

History: 2013 a. 36; 2013 a. 173 s. 33; 2013 a. 276.

108.26 Saving clause. The legislature reserves the right toamend or repeal all or any part of this chapter at any time; and thereshall be no vested private right of any kind against such amend-ment or repeal. All the rights, privileges or immunities conferredby this chapter or by acts done pursuant thereto shall exist subjectto the power of the legislature to amend or repeal this chapter atany time.























WISCONSIN’S UI LAW TEXT, 2015-2016 69 Published April 27, 2018

STATUTE EXCERPTS

OTHER STATUTORY PROVISIONS

13.093 Reference of bills to joint committee on finance. (2) (a) Any bill making an appropriation, any bill increasing

or decreasing existing appropriations or state or general local government fiscal liability or revenues, and any bill that modifies an existing surcharge or creates a new surcharge that is imposed under ch. 814, shall, before any vote is taken thereon by either house of the legislature if the bill is not referred to a standing committee, or before any public hearing is held before any standing committee or, if no public hearing is held, before any vote is taken by the committee, incorporate a reliable estimate of the anticipated change in appropriation authority or state or general local government fiscal liability or revenues under the bill, including to the extent possible a projection of such changes in future biennia. The estimate shall also indicate whether any increased costs incurred by the state under the bill can be mitigated through the use of contractual service contracts let in accordance with competitive procedures. For purposes of this paragraph, a bill increasing or decreasing the liability or revenues of the unemployment reserve fund is considered to increase or decrease state fiscal liability or revenues. Except as otherwise provided by joint rules of the legislature or this paragraph, such estimates shall be made by the department or agency administering the appropriation or fund or collecting the revenue. The legislative council staff shall prepare the fiscal estimate with respect to the provisions of any bill referred to the joint survey committee on retirement systems which create or modify any system for, or make any provision for, the retirement of or payment of pensions to public officers or employees. The director of state courts shall prepare the fiscal estimate with respect to the provisions of any bill that modifies an existing surcharge or creates a new surcharge that is imposed under ch. 814. When a fiscal estimate is prepared after the bill has been introduced, it shall be printed and distributed as are amendments. 15.03 Attachment for limited purposes. Any division, office, commission, council or board attached under this section to a department or independent agency or a specified division thereof shall be a distinct unit of that department, independent agency or specified division. Any division, office, commission, council or board so attached shall exercise its powers, duties and functions prescribed by law, including rule making, licensing and regulation, and operational planning within the area of program responsibility of the division, office, commission, council or board, independently of the head of the department or independent agency, but budgeting, program coordination and related management functions shall be performed under the direction and supervision of the head of the department or independent agency, except that with respect to the office of the commissioner of railroads, all personnel and biennial budget requests by the office of the commissioner of railroads shall be provided to the department of transportation as required under s. 189.02 (7) and shall be processed and properly

forwarded by the public service commission without change except as requested and concurred in by the office of the commissioner of railroads.

History: 1981 c. 347; 1983 a. 27; 1993 a. 123; 1999 a. 9. 15.105 Attached boards, commissions, bureaus, and offices. (15) LABOR AND INDUSTRY REVIEW COMMISSION. There is created a labor and industry review commission which is attached to the department of administration under s. 15.03, except the budget of the labor and industry review commission shall be transmitted by the department to the governor without change or modification by the department, unless agreed to by the labor and industry review commission. The governor shall appoint an individual to serve at the pleasure of the governor as general counsel for the commission. 15.22 Department of workforce development; creation. There is created a department of workforce development under the direction and supervision of the secretary of workforce development. History: 1977 c. 29; 1995 a. 27 s. 9130 (4); 1997 a. 3. 15.227 Department of workforce development; councils.

(3) COUNCIL ON UNEMPLOYMENT INSURANCE. There is created in the department of workforce development a council on unemployment insurance appointed by the secretary of workforce development to consist of 5 representatives of employers and 5 representatives of employees appointed to serve for 6-year terms and a permanent classified employee of the department of workforce development who shall serve as nonvoting chairperson. In making appointments to the council, the secretary shall give due consideration to achieving balanced representation of the industrial, commercial, construction, nonprofit and public sectors of the state's economy. One of the employer representatives shall be an owner of a small business or a representative of an association primarily composed of small businesses. In this subsection, “small business" means an independently owned and operated business which is not dominant in its field and which has had less than $2,000,000 in gross annual sales for each of the previous 2 calendar years or has 25 or fewer employees. A member vacates his or her office if the member loses the status upon which his or her appointment is based. 16.48 Unemployment reserve financial statement. (1) (a) No later than April 15 of each odd-numbered year,

the secretary of workforce development shall prepare and furnish to the governor, the speaker of the assembly, the minority leader of the assembly, and the majority and minority leaders of the senate a statement of unemployment insurance financial outlook, which shall contain the following, together with the secretary's recommendations and an explanation for such recommendations:

http://docs.legis.wisconsin.gov/document/statutes/ch.%20814


http://docs.legis.wisconsin.gov/document/statutes/189.02(7)

http://docs.legis.wisconsin.gov/document/acts/1981/347




http://docs.legis.wisconsin.gov/document/statutes/15.03



http://docs.legis.wisconsin.gov/document/acts/1995/27,%20s.%209130


WISCONSIN’S UI LAW TEXT, 2015-2016 Published April 27, 2018 70

1. Projections of unemployment insurance operations under current law through at least the 2nd year following the close of the biennium, including benefit payments, tax collections, borrowing or debt repayments and amounts of interest charges, if any. 2. Specific proposed changes in the laws relating to unemployment insurance financing, benefits and administration. 3. Projections specified in subd. 1. under the proposed laws. 4. The economic and public policy assumptions upon which the projections are based, and the impact upon the projections of variations from those assumptions. 16.48(1)(a)5. 5. If significant cash reserves in the unemployment reserve fund are projected throughout the forecast period, a statement giving the reasons why the reserves should be retained in the fund. 6. If unemployment insurance program debt is projected at the end of the forecast period, the reasons why it is not proposed to liquidate the debt.

(b) No later than May 15 of each odd-numbered year, the secretary of workforce development shall prepare and furnish to the governor, the speaker of the assembly, the minority leader of the assembly, and the majority and minority leaders of the senate a report summarizing the deliberations of the council on unemployment insurance and the position of the council, if any, concerning each proposed change in the unemployment insurance laws submitted under par. (a). (2) Upon receipt of the statement and report under sub. (1), the governor may convene a special committee consisting of the secretary of workforce development and the legislative leaders specified in sub. (1) to review the statement and report. Upon request of 2 or more of the legislative leaders specified in sub. (1), the governor shall convene such a committee. The committee shall attempt to reach a consensus concerning proposed changes to the unemployment insurance laws and shall submit its recommendations to the governor and legislature concurrently with the statement furnished under sub. (3). (3) No later than June 15 of each odd-numbered year, the secretary of workforce development, under the direction of the governor, shall submit to each member of the legislature an updated statement of unemployment insurance financial outlook which shall contain the information specified in sub. (1) (a), together with the governor's recommendations and an explanation for such recommendations, and a copy of the report required under sub. (1) (b). History: 1983 a. 388; 1995 a. 27 s. 9130 (4); 1997 a. 3, 39; 2013 a. 36.

Open Meetings of Governmental Bodies 19.85 Exemptions. (1) (ee) Deliberating by the council on unemployment insurance in a meeting at which all employer members of the council or all employee members of the council are excluded. 20.427 Labor and industry review commission. There is appropriated to the labor and industry review commission for the following program:

(1) REVIEW COMMISSION. (k) Unemployment administration. All moneys

transferred from the appropriation account under s. 20.445 (1) (n) for the performance of the functions of the labor and industry review commission under ch. 108.

History: 2015 a. 55 ss. 666m, 741m; Stats. 2015 s. 20.427; 2015 a. 194.

20.445 Workforce development, department of. There is appropriated to the department of workforce development for the following programs: (1) WORKFORCE DEVELOPMENT.

(aL) Unemployment insurance administration; controlled substances testing and substance abuse treatment. Biennially, the amounts in the schedule for conducting screenings of applicants, testing applicants for controlled substances, the provision of substance abuse treatment to applicants and claimants, and related expenses under s. 108.133. Notwithstanding s. 20.001 (3) (b), the unencumbered balance on June 30 of each odd-numbered year shall be transferred to the unemployment program integrity fund.

(ga) Auxiliary services. All moneys received from fees collected under ss. 102.16 (2m) (d), 103.005 (15) and 106.09 (7) for the delivery of services under ss. 102.16 (2m) (f), 103.005 (15) and 106.09 and ch. 108.

(gc) Unemployment administration. All moneys received by the department under s. 108.19 not otherwise appropriated under this subsection for the administration of ch. 108.

(gd) Unemployment interest and penalty payments. All moneys received as interest and penalties collected under ss. 108.04 (11) (c) and (cm) and (13) (c) and 108.22 except interest and penalties deposited under s. 108.19 (1q), and forfeitures under s. 103.05 (5), all moneys not appropriated under par. (gg) and all moneys transferred to this appropriation account from the appropriation account under par. (gh) for the payment of benefits specified in s. 108.07 (5) and 1987 Wisconsin Act 38, section 132 (1) (c), for the payment of interest to employers under s. 108.17 (3m), for research relating to the condition of the unemployment reserve fund under s. 108.14 (6), for administration of the unemployment insurance program and federal or state unemployment insurance programs authorized by the governor under s. 16.54, for satisfaction of any federal audit exception concerning a payment from the unemployment reserve fund or any federal aid disallowance concerning the unemployment insurance program, for assistance to the department of justice in the enforcement of ch. 108, for the payment of interest due on advances from the federal unemployment account under title XII of the social security act to the unemployment reserve fund, and for payments made to the unemployment reserve fund to obtain a lower interest rate or deferral of interest payments on these advances, except as otherwise provided in s. 108.20.

(gg) Unemployment information technology systems; interest and penalties. From the moneys received as interest and penalties collected under ss. 108.04 (11) (c) and (cm) and (13) (c) and 108.22 except interest and penalties deposited under s. 108.19 (1q), as a continuing

http://docs.legis.wisconsin.gov/document/statutes/16.48(1)(a)1.


http://docs.legis.wisconsin.gov/document/statutes/16.48(1)(a)






http://docs.legis.wisconsin.gov/document/statutes/16.48(1)(b)







http://docs.legis.wisconsin.gov/document/statutes/20.445(1)(n)



http://docs.legis.wisconsin.gov/document/acts/2015/55,%20s.%20666m

http://docs.legis.wisconsin.gov/document/acts/2015/55,%20s.%20741m






http://docs.legis.wisconsin.gov/document/statutes/102.16(2m)(d)



http://docs.legis.wisconsin.gov/document/statutes/102.16(2m)(f)






http://docs.legis.wisconsin.gov/document/statutes/108.04(11)(c)

http://docs.legis.wisconsin.gov/document/statutes/108.04(11)(cm)



http://docs.legis.wisconsin.gov/document/statutes/108.19(1q)


http://docs.legis.wisconsin.gov/document/statutes/20.445(1)(gg)

http://docs.legis.wisconsin.gov/document/statutes/20.445(1)(gh)





http://docs.legis.wisconsin.gov/document/statutes/108.17(3m)









http://docs.legis.wisconsin.gov/document/statutes/108.19(1q)


appropriation, the amounts in the schedule for the purpose specified in s. 108.19 (1e) (d).

(gh) Unemployment information technology systems; assessments. All moneys received from assessments levied under s. 108.19 (1e) (a) and 1997 Wisconsin Act 39, section 164 (2), for the purpose specified in s. 108.19 (1e) (d). The treasurer of the unemployment reserve fund may transfer moneys from this appropriation account to the appropriation account under par. (gd).

(gm) Unemployment insurance handbook. All moneys received under s. 108.14 (23) (d) for the costs of printing and distribution of the unemployment insurance handbook, to pay for those costs.

(n) Employment assistance and unemployment insurance administration; federal moneys. All federal moneys received, as authorized by the governor under s. 16.54, for the administration of employment assistance and unemployment insurance programs of the department, for the performance of the department's other functions under subch. I of ch. 106 and ch. 108, and to pay the compensation and expenses of appeal tribunals and of employment councils appointed under s. 108.14, to be used for such purposes, except as provided in s. 108.161 (3e), and, from the moneys received by this state under section 903 (d) of the federal Social Security Act, as amended, to transfer to the appropriation account under par. (nb) an amount determined by the treasurer of the unemployment reserve fund not exceeding the lesser of the amount specified in s. 108.161 (4) (d) or the amounts in the schedule under par. (nb), to transfer to the appropriation account under par. (nd) an amount determined by the treasurer of the unemployment reserve fund not exceeding the lesser of the amount specified in s. 108.161 (4) (d) or the amounts in the schedule under par. (nd), to transfer to the appropriation account under par. (ne) an amount not exceeding the lesser of the amount specified in s. 108.161 (4) (d) or the sum of the amounts in the schedule under par. (ne) and the amount determined by the treasurer of the unemployment reserve fund that is required to pay for the cost of banking services incurred by the unemployment reserve fund, and to transfer to the appropriation account under s. 20.427 (1) (k) an amount determined by the treasurer of the unemployment reserve fund.

(na) Employment security buildings and equipment. All federal moneys transferred from par. (n) for the purpose of funding employment security buildings and equipment under ss. 108.161 and 108.162.

(nb) Unemployment administration; information technology systems. From the moneys received from the federal government under section 903 (d) of the federal Social Security Act, as amended, as a continuing appropriation, the amounts in the schedule, as authorized by the governor under s. 16.54, for the purpose specified in s. 108.19 (1e) (d). All moneys transferred from par. (n) for this purpose shall be credited to this appropriation account. No moneys may be expended from this appropriation unless the treasurer of the unemployment reserve fund determines that such expenditure is currently needed for the purpose specified in s. 108.19 (1e) (d).

(nd) Unemployment administration; apprenticeship and other employment services. From the moneys

received from the federal government under section 903 (d) of the federal Social Security Act, as amended, the amounts in the schedule, as authorized by the governor under s. 16.54, to be used for administration by the department of apprenticeship programs under subch. I of ch. 106 and for administration and service delivery of employment and workforce information services, including the delivery of reemployment assistance services to unemployment insurance claimants. All moneys transferred from par. (n) for this purpose shall be credited to this appropriation account. No moneys may be expended from this appropriation unless the treasurer of the unemployment reserve fund determines that such expenditure is currently needed for the purposes specified in this paragraph.

(ne) Unemployment insurance administration and bank service costs. From the moneys received by this state under section 903 of the federal Social Security Act, as amended, all moneys transferred from the appropriation account under par. (n) to be used for the administration of unemployment insurance and for the payment of the cost of banking services incurred by the unemployment reserve fund. No moneys may be expended from this appropriation unless the treasurer of the unemployment reserve fund determines that such expenditure is currently needed for the purpose specified in this paragraph.

(u) Unemployment interest payments and transfers. From the unemployment interest payment fund, all moneys received from assessments under s. 108.19 (1m) for the purpose of making the payments and transfers authorized under s. 108.19 (1m).

(v) Unemployment program integrity. From the unemployment program integrity fund, all moneys received from sources identified under s. 108.19 (1s) (a) for the purpose of making the payments authorized under s. 108.19 (1s) (b). 103.06 Worker classification compliance. (1) Definitions. In this section: (a) "Business day" means any day on which the offices of the department are open. (b) "Employee" means any of the following who is employed by an employer:

1. For purposes of compliance with the requirement specified in sub. (3) (a) 1., an employee, as defined in s. 103.001 (5). 2. For purposes of compliance with the requirement specified in sub. (3) (a) 2., an employee, as defined in s. 102.07. 3. For purposes of compliance with the requirement specified in sub. (3) (a) 3., an employee, as defined in rules promulgated under s. 103.05. 4. For purposes of maintaining records under sub. (3) (a) 4. as required under rules promulgated under s. 103.02, an employee, as defined in s. 103.001 (5). 5. For purposes of maintaining records under sub. (3) (a) 4. as required under rules promulgated under s. 104.035, an employee, as defined in s. 104.01 (2). 6. For purposes of listing deductions from wages under sub. (3) (a) 4. as required under s. 103.457, an employee, as defined in s. 103.001 (5).

http://docs.legis.wisconsin.gov/document/statutes/108.19(1e)(d)

http://docs.legis.wisconsin.gov/document/statutes/108.19(1e)(a)






http://docs.legis.wisconsin.gov/document/statutes/20.445(1)(gd)

http://docs.legis.wisconsin.gov/document/statutes/108.14(23)(d)


http://docs.legis.wisconsin.gov/document/statutes/subch.%20I%20of%20ch.%20106




http://docs.legis.wisconsin.gov/document/statutes/108.161(3e)

http://docs.legis.wisconsin.gov/document/statutes/20.445(1)(nb)


http://docs.legis.wisconsin.gov/document/statutes/20.445(1)(nb)

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http://docs.legis.wisconsin.gov/document/statutes/20.445(1)(nd)

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7. For purposes of compliance with the requirement specified in sub. (3) (a) 5., an employee, as defined in s. 108.02 (12).

(c) "Employer" means any of the following that is engaged in the work described in s. 108.18 (2) (c):

1. For purposes of compliance with the requirement specified in sub. (3) (a) 1., an employer, as defined in s. 103.001 (6). 2. For purposes of compliance with the requirement specified in sub. (3) (a) 2., an employer, as defined in s. 102.04. 3. For purposes of compliance with the requirement specified in sub. (3) (a) 3., an employer, as defined in rules promulgated under s. 103.05. 4. For purposes of maintaining records under sub. (3) (a) 4. as required under rules promulgated under s. 103.02, an employer, as defined in s. 103.01 (1). 5. For purposes of maintaining records under sub. (3) (a) 4. as required under rules promulgated under s. 104.035, an employer, as defined in s. 104.01 (3). 6. For purposes of listing deductions from wages under sub. (3) (a) 4. as required under s. 103.457, an employer, as defined in s. 103.001 (6). 7. For purposes of compliance with the requirement specified in sub. (3) (a) 5., an employer, as defined in s. 108.02 (13).

(2) Worker classification compliance; duties of department. For purposes of promoting and achieving compliance by employers with the laws specified in sub. (3) (a) through the proper classification of persons performing services for an employer as employees and nonemployees, the department shall do all of the following: (a) Educate employers, employees, nonemployees, and the public about the proper classification of persons performing services for an employer as employees and nonemployees. (b) Receive and investigate complaints alleging violations of the requirements specified in sub. (3) (a), or investigate any such alleged violations on its own initiative, and, if the department finds that an employer is in violation of a requirement specified in sub. (3) (a), order the employer to stop work and pay a forfeiture as provided under sub. (5). (c) Refer complaints of misclassification of employees as nonemployees to other state or local agencies that administer laws whose enforcement depends on the proper classification of employees. (d) Cooperate with other state or local agencies in the investigation and enforcement of laws whose enforcement depends on the proper classification of employees. (e) Appoint attorneys licensed to practice in this state as appeal tribunals to conduct hearings and issue decisions under sub. (6) (b). (3) Compliance requirements. (a) For purposes of ensuring that an employer is properly classifying the persons performing services for the employer as employees and nonemployees, the department may require an employer to prove all of the following:

1. That the employer is maintaining records identifying all persons performing work for the employer, including

the name, address, and social security number of each of those persons. 2. That the employer is maintaining worker's compensation coverage for its employees as required under s. 102.28 (2). 3. That the employer has provided to the department the information required under s. 103.05 with respect to each newly hired employee of the employer. 4. That the employer is maintaining records of the hours worked by its employees, the wages paid to those employees, any deductions from those wages, and any other information that the employer is required to keep under rules promulgated under s. 103.02 or 104.035, and is listing deductions from wages as required under s. 103.457. 5. That the employer is in compliance with ch. 108.

(b) Any agreement between an employer and employee purporting to waive or modify any requirement under par. (a) is void. (4) Compliance investigations. (a) The department may conduct investigations to ensure compliance with the requirements specified in sub. (3) (a). In conducting an investigation, the department may do any of the following:

1. Enter and inspect any place of business or place of employment and examine and copy any records that the employer is required to keep under rules promulgated under s. 103.02 or 104.035; any books, registers, payroll records, records of wage withholdings, records of work activity and hours of work, and records or indicia of the employment status of persons performing work for the employer; and any other records relating to compliance with the requirements specified in sub. (3) (a). 2. Determine the identity and activities of any person performing work at any location where the work described in s. 108.18 (2) (c) is being performed. 3. Interview and obtain statements in writing from any employer or person performing work or present at any location where the work described in s. 108.18 (2) (c) is being performed with respect to the names and addresses of persons performing work for the employer, the payment of wages to and hours worked by those persons, and any other information relating to the remuneration of those persons and the nature and extent of services performed by those persons.

(b) The department may conduct the activities under par. (a) 1. to 3. at any location where the work described in s. 108.18 (2) (c) is performed by or for an employer. In addition, the department may conduct the activities specified under par. (a) 1. at any other location where the records specified in par. (a) 1. are maintained by an employer or an agent of an employer. (c) If in the course of an investigation of an employer the department determines that there is reason to believe that the employer is not the prime contractor of the work being performed by or for the employer, the department shall seek to determine the identity of the prime contractor. If the department identifies any person other than the employer that it believes to be the prime contractor of the work being performed, the department, for informational purposes, shall serve on that person copies of any notices or orders served on the employer















































under sub. (5) with respect to the work. Failure of the department to serve a copy of a notice or order under sub. (5) on a person believed to be a prime contractor does not relieve the employer from any liability arising out of the notice or order or impair the department from pursuing any remedy relating to the notice or order. (5) Stop work orders and civil penalties. (a) If after an investigation under sub. (4) the department determines that an employer has failed to demonstrate compliance with any of the requirements specified in sub. (3) (a), the department may serve on the employer a notice of the department's intent to issue an order requiring the employer to stop work at the locations specified in the notice. The notice shall advise the employer that the order will be issued within 3 business days after the date of the notice unless within those 3 business days the employer provides information satisfactory to the department indicating that the employer is in compliance with the requirements specified in sub. (3) (a) at each location specified in the notice. (b) If within 3 business days after service of a notice under par. (a) an employer does not demonstrate compliance with the requirements listed under sub. (3) (a) with respect to a location specified in the notice, the department may serve an order on the employer requiring the employer to stop work at the locations specified in the order. The order shall advise the employer that the employer may request a hearing on the order under sub. (6) (a), describe how the employer may request a hearing, and be accompanied by a form for requesting a hearing. The order shall take effect as provided in the order and shall remain in effect until the employer provides evidence satisfactory to the department that it is in compliance with the requirements under sub. (3) (a) and pays the forfeiture under par. (c). (c) An employer that does not stop work as required under an order under par. (b) may be required to forfeit $250 for each day beginning on the day on which the order is served and ending on the day on which the employer provides evidence satisfactory to the department that it has stopped work as required under the order or is in compliance with sub. (3) (a), whichever occurs first. (d) An order under this subsection is final unless appealed under sub. (6). An order under this subsection is subject to review only as provided in sub. (6) and not as provided in ch. 227. (6) Appeal of stop work order and civil penalty. (a) Any employer that is aggrieved by an order to stop work under sub. (5) (b) may appeal the order by filing with the department a written request for a hearing to review the order within 10 days after service of the order. If a request for a hearing is filed within those 10 days, the department shall hold the hearing within 14 days after receipt of the request. The order to stop work shall be automatically stayed from the filing of the request for a hearing until the date on which a decision on the appeal is issued under par. (b). Notwithstanding the stay of the order to stop work, the forfeiture under sub. (5) (c) shall continue to accrue as provided in sub. (5) (c). (b)

1. The hearing shall be held before an appeal tribunal and shall be conducted in the manner described in s.

108.09 (5). Within 7 days after the hearing, the appeal tribunal shall issue a decision in writing affirming, reversing, or modifying the order to stop work and forfeiture. 2. If the appeal tribunal finds that the employer has at all times been in compliance with the requirements specified in sub. (3) (a), the appeal tribunal shall reverse the order to stop work and forfeiture. 3. If the appeal tribunal finds that the employer has not complied with the requirements specified in sub. (3) (a), the automatic stay under par. (a) shall be lifted and the order to stop work shall remain in effect until the employer provides evidence satisfactory to the department that the employer is in compliance with the requirements specified in sub. (3) (a) and pays the forfeiture under sub. (5) (c). 4. A decision of an appeal tribunal under this paragraph is final unless a review of the decision is requested under par. (c). A decision of an appeal tribunal under this paragraph is subject to review only as provided in par. (c) and not as provided in ch. 227.

(c) The employer or the department may request a review of an appeal tribunal's decision by petitioning the commission for review of the decision within 21 days after the decision was mailed to the employer's last-known address. The commission shall conduct the review in the manner described in s. 108.09 (6). An order to stop work that is in effect under par. (b) 3. shall remain in effect as provided in par. (b) 3. during the pendency of a review under this paragraph. A decision of the commission under this paragraph is final and the provisions of s. 108.10 (6) and (7) shall apply to the decision unless judicial review of the decision is requested under par. (d). A decision of the commission under this paragraph is subject to judicial review only as provided in par. (d) and not as provided in ch. 227. (d) The employer or the department may commence an action for the judicial review of a decision of the commission under par. (c) within 30 days after the decision was mailed to the employer's last-known address. The scope of judicial review under this paragraph, and the manner of that review insofar as is applicable, shall be the same as that provided in s. 108.09 (7). An order to stop work that is in effect under par. (b) 3. shall remain in effect as provided in par. (b) 3. during the pendency of a review under this paragraph. (e) In addition to any forfeiture for which the employer may be liable under sub. (5) (c) and any other penalty for which the employer may be liable for a violation of a requirement specified in sub. (3) (a), any employer that violates a final order to stop work of the department under sub. (5) (b) or final decision of an appeal tribunal, the commission, or a court affirming such an order under par. (b), (c), or (d) is subject to a forfeiture of $1,000 for each day of violation. An employer may seek review of a forfeiture imposed under this paragraph in the same manner as an order to stop work is reviewed under pars. (a) to (d). (7) Other enforcement action not precluded. An investigation, order, or decision under sub. (4), (5), or (6) does not preclude or otherwise impair or affect any other action that is required or permitted to enforce a requirement under this chapter or under ch. 101, 102,






























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104, 108, 109, or 111, including any investigation, order, or decision; any civil or criminal action or administrative proceeding; or any obligation for any payment, reimbursement, assessment, surcharge, forfeiture, or other remedy or penalty under any of those chapters. (8) Recovery of unpaid forfeitures. (a) If an employer fails to pay a forfeiture imposed under sub. (5) (c) or (6) (e), the department has a perfected lien upon the employer's right, title, and interest in all of its real and personal property located in this state in the amount finally determined to be owed, plus costs. Except when creation of a lien is barred or stayed by bankruptcy or other insolvency law, the lien is effective when the stop work order or decision affirming the stop work order becomes final and shall continue until the amount owed, plus costs and interest to the date of payment, is paid. The employer shall pay interest on the amount owed at the rate of 1 percent per month or fraction of a month from the date on which the amount became due. If a lien is initially barred or stayed by bankruptcy or other insolvency law, the lien shall become effective immediately upon expiration or removal of the bar or stay. The perfected lien does not give the department priority over any lienholders, mortgagees, purchasers for value, judgment creditors, or pledges whose interests have been recorded before the lien of the department is recorded. (b)

1. If an employer fails to pay to the department any amount found to be due the department in proceedings under this section and if no proceeding for review is pending and the time for taking an appeal or review has expired, the department or any authorized representative of the department may issue a warrant directed to the clerk of circuit court for any county of the state. The clerk of circuit court shall enter in the judgment and lien docket the name of the employer mentioned in the warrant and the amount of the forfeiture, interest, costs, and other fees for which the warrant is issued and the date when the warrant is entered. A warrant so entered shall be considered in all respects to be a final judgment constituting a perfected lien upon the employer's right, title, and interest in all real and personal property located in the county where the warrant is entered. The lien is effective when the department issues the warrant and shall continue until the amount owed, including interest, costs, and other fees to the date of payment, is paid. After a warrant is entered in the judgment and lien docket, the department or any authorized representative of the department may file an execution with the clerk of circuit court for filing by the clerk of circuit court with the sheriff of any county where real or personal property of the employer is found, commanding the sheriff to levy upon and sell sufficient real and personal property of the employer to pay the amount stated in the warrant in the same manner as upon an execution against property issued upon the judgment of a court of record, and to return the warrant of the department and pay to the department the money collected by virtue of the execution within 60 days after receipt of the warrant. Down Up

2. The clerk of circuit court shall accept, file, and enter each warrant, satisfaction, release, or withdrawal under this subsection in the judgment and lien docket without prepayment of any fee, but the clerk of circuit court shall submit a statement of the proper fee semiannually to the department covering the period from January 1 to June 30 and July 1 to December 31 unless a different billing period is agreed to between the clerk of circuit court and the department. The fees shall then be paid by the department, but the fees provided by s. 814.61 (5) for entering the warrants shall be added to the amount of the warrant and collected from the employer when satisfaction or release is presented for entry.

(c) When the penalties set forth in a warrant together with interest and other fees to the date of payment and all costs due the department have been paid to the department, the department shall issue a satisfaction of the warrant and file that satisfaction with the clerk of circuit court. The clerk of circuit court shall immediately enter a satisfaction of the judgment on the judgment and lien docket. The department shall send a copy of the satisfaction to the employer. (d) If the department finds that the interests of the state will not be jeopardized, the department, upon such conditions as it may exact, may issue a release of any warrant with respect to any real or personal property upon which the warrant is a lien or cloud upon title. The clerk of the circuit court shall enter the release upon presentation of the release to the clerk and payment of the fee for filing the release and the release shall be conclusive proof that the lien or cloud upon the title of the property covered by the release is extinguished. (e) If the department issues an erroneous warrant, the department shall issue a notice of withdrawal of the warrant to the clerk of circuit court for the county in which the warrant is filed. The clerk shall void the warrant and any liens attached by the warrant. (9) Levy for delinquent forfeitures. If any employer who is liable for any forfeiture under sub. (5) (c) or (6) (e) neglects or refuses to pay that forfeiture after the department has made demand for payment, the department may collect that forfeiture and expenses of the levy by levy upon any property belonging to the employer. Section 108.225 applies to a levy under this subsection except as follows: (a) For purposes of a levy under this subsection, "debt" as used in s. 108.225 means a delinquent forfeiture under sub. (5) (c) or (6) (e) or any liability of a 3rd party for failure to surrender to the department property or rights to property subject to levy after proceedings under ss. 108.10 and 108.225 to determine that liability. (b) Section 108.225 (16) (a) and not s. 108.225 (16) (am) applies to a levy under this subsection. History: 2009 a. 292; 2015 a. 55. 106.09 Public employment offices.

(1) The department shall establish and conduct free employment agencies, license and supervise the work of private employment offices, do all in its power to bring together employers seeking employees and working people seeking employment, make known the opportunities for self-employment in this state, aid in






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procuring employment for the blind adults of the state, aid in inducing minors to undertake promising skilled employments, provide industrial or agricultural training for vagrants and other persons unsuited for ordinary employments, and encourage wage earners to insure themselves against distress from unemployment. It shall investigate the extent and causes of unemployment in this state and the remedies therefor in this and other countries, and it shall devise and adopt the most efficient means within its power to avoid unemployment, to provide employment, and to prevent distress from involuntary idleness. (2) Any county, city, town or village may enter into an agreement with the department for such period of time as may be deemed desirable for the purpose of establishing and maintaining local free employment offices, and it shall be lawful for any county, city, town or village to appropriate and expend the necessary money and to permit the use of public property for the joint establishment and maintenance of such offices as may be agreed upon, or in counties containing 250,000 inhabitants or more in any city, town or village therein to purchase a site and construct necessary buildings. Provided, that in any county, city, village or town therein, wherein there is a citizens' committee on unemployment, such committee may rent, lease, purchase or construct necessary buildings for the joint establishment and maintenance of such free employment office, subject to the approval of such plans by the department. The department may establish such free employment offices as it deems necessary to carry out the purposes of ch. 108. All expenses of such offices, or all expenses not defrayed by the county, city, town or village in which an office is located, shall be paid from the appropriations to the department provided in s. 20.445 (1) (ga) and (n). (3) The department may rent, furnish and equip, except as provided in sub. (2), such offices as may be needed in cities for the conduct of its affairs. All payments arising under this section shall be charged against the proper appropriation for the department. (5) The department is authorized and directed to cooperate with the U.S. employment service in the administration of its functions. (7) The department may, by rule, fix and collect fees for provision of employment services authorized but not funded by the U.S. employment service.

History: 1971 c. 185 ss. 1, 7; 1971 c. 228 ss. 25, 42; Stats. 1971 s. 101.23; 1973 c. 90 s. 559; 1979 c. 34 s. 2102 (25) (a); 1981 c. 36 s. 45; 1983 a. 27; 1985 a. 29 ss. 1650, 3202 (29); 1995 a. 27 s. 3692; Stats. 1995 s. 106.09; 2003 a. 33. Cross-reference: See also ch. DWD 310, Wis. adm. code.

106.19 Trade adjustment assistance overpayment waiver. (1) On or before October 8, 1989, the department shall establish a policy for waiving recovery of overpayments made under the federal adjustment assistance for workers program under 19 USC 2272 to 2318. (2) The waiver policy shall require the department to grant a waiver if all of the following apply:

(a) The overpayment was not the fault of the person who received it. (b) Requiring repayment would be contrary to equity and good conscience.

(3) The department shall do all of the following: (a) Notify all of the following persons of the waiver policy and the person's right to request a waiver:

1. A person from whom the department attempts to recover an overpayment made under 19 USC 2272 to 2318. 2. A person from whom the department is in the process of recovering an overpayment made under 19 USC 2272 to 2318.

(b) Comply with the guidelines issued by the U.S. secretary of labor under 19 USC 2315 in connection with the waiver policy. (c) Establish the waiver policy by rule, using the procedure under s. 227.24. History: 1989 a. 31; 1995 a. 27 s. 3719; Stats. 1995 s. 106.19. Cross-reference: See also ch. DWD 135, Wis. adm. code.

165.066 Assistant attorney general; unemployment insurance law enforcement. The attorney general shall assign at least 0.5 assistant attorney general position to assist in the investigation and prosecution of noncompliance with ch. 108.

History: 2005 a. 86.

230.43 Misdemeanors; how punished. (4) RIGHTS OF EMPLOYEE. If an employee has been removed, demoted or reclassified, from or in any position or employment in contravention or violation of this subchapter, and has been restored to such position or employment by order of the commission or any court upon review, the employee shall be entitled to compensation therefor from the date of such unlawful removal, demotion or reclassification at the rate to which he or she would have been entitled by law but for such unlawful removal, demotion or reclassification. Interim earnings or amounts earnable with reasonable diligence by the employee shall operate to reduce back pay otherwise allowable. Amounts received by the employee as unemployment benefits or welfare payments shall not reduce the back pay otherwise allowable, but shall be withheld from the employee and immediately paid to the unemployment reserve fund or, in the case of a welfare payment, to the welfare agency making such payment. The employee shall be entitled to an order of mandamus to enforce the payment or other provisions of such order.

History: 1971 c. 270 ss. 64, 75, 84 to 86; Stats. 1971 s. 16.38; 1977 c. 196 ss. 64, 130 (5); 1977 c. 273; Stats. 1977 s. 230.43; 1979 c. 221; 1981 c. 140; 1983 a. 27 s. 2200 (15); 2003 a. 33; 2015 a. 55, 150.

Back pay under sub. (4) is not an available remedy in reinstatement cases. Seep v. Personnel Commission, 140 Wis. 2d 32, 409 N.W.2d 142 (Ct. App. 1987).

This section does not confer any special right of action. The statute ensures that actions brought to enjoin the compensation of improperly appointed officials are not limited to classified employees. Association of Career Employees v. Klauser, 195 Wis. 2d 602, 536 N.W.2d 478 (Ct. App. 1995), 94-0632.

806.13 Judgments entered in other counties. When a judgment is entered as provided in ss. 806.10, 806.12 and 806.24, or a warrant is entered as provided in s. 108.22 (2) (a), it may be entered in any other county, upon filing with the clerk of circuit court of that county a transcript from the original judgment and lien docket,


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certified to be a true copy by the clerk of the original circuit court.

History: Sup. Ct. Order, 67 Wis. 2d 585, 731 (1975); 1975 c. 224; 1987 a. 38 s. 136; 1995 a. 224.

815.29 Notice of sale of personal property, manner, adjournment.

(1) No execution sale of personal property shall be made unless 20 days previous notice of such sale has been given by posting a notice thereof in one public place of the town or municipality where such sale is to be had and, if the county where such sale is to be had maintains a Web site, by posting a notice on the Web site. If the town or municipality where such sale is to be had maintains a Web site, the town or municipality may also post a notice on its Web site. The notice shall specify the time and place of sale but when any property seized is likely to perish or depreciate in value before the expiration of the 20 days the court or a judge may order the same to be sold in such manner and upon such terms as the best interests of the parties demand. Every such sale shall be made at auction between the hours of 9 a.m. and 5 p.m. and no property shall be sold unless it is in view of those attending the sale, except as provided in ss. 71.91 (5) (c) 2. and 108.22 (3) (b) and in the case of the sale of the interest of the judgment debtor in property in the possession of a secured party. It shall be offered for sale in such lots and parcels as is calculated to bring the highest price.

History: Sup. Ct. Order, 67 Wis. 2d 585, 761, 781 (1975); Stats. 1975 s. 815.29; 2009 a. 325; 2015 a. 55; 2017 a. 157.

990.01 Construction of laws; words and phrases. In the construction of Wisconsin laws the words and phrases which follow shall be construed as indicated unless such construction would produce a result inconsistent with the manifest intent of the legislature:

(1) GENERAL RULE. All words and phrases shall be construed according to common and approved usage; but technical words and phrases and others that have a peculiar meaning in the law shall be construed according to such meaning. 42 USC § 503 State Laws (a) Provisions required The Secretary of Labor shall make no certification for payment to any State unless he finds that the law of such State, approved by the Secretary of Labor under the Federal Unemployment Tax Act [26 U.S.C.A. § 3301 et seq.], includes provision for--

(1) Such methods of administration (including after January 1, 1940, methods relating to the establishment and maintenance of personnel standards on a merit basis, except that the Secretary of Labor shall exercise no authority with respect to the selection, tenure of office, and compensation of any individual employed in accordance with such methods) as are found by the Secretary of Labor to be reasonably calculated to insure full payment of unemployment compensation when due; and

(2) Payment of unemployment compensation solely through public employment offices or such other agencies as the Secretary of Labor may approve; and

(3) Opportunity for a fair hearing, before an impartial tribunal, for all individuals whose claims for unemployment compensation are denied; and

(4) The payment of all money received in the unemployment fund of such State (except for refunds of sums erroneously paid into such fund and except for refunds paid in accordance with the provisions of section 3305(b) of the Federal Unemployment Tax Act [26 U.S.C.A. § 3305(b)]), immediately upon such receipt, to the Secretary of the Treasury to the credit of the unemployment trust fund1 established by section 1104 of this title; and

(5) Expenditure of all money withdrawn from an unemployment fund of such State, in the payment of unemployment compensation, exclusive of expenses of administration, and for refunds of sums erroneously paid into such fund and refunds paid in accordance with the provisions of section 3305(b) of the Federal Unemployment Tax Act [26 U.S.C.A. § 3305(b)]: Provided, That an amount equal to the amount of employee payments into the unemployment fund of a State may be used in the payment of cash benefits to individuals with respect to their disability, exclusive of expenses of administration: Provided further, That the amounts specified by section 1103(c)(2) or 1103(d)(4) of this title may, subject to the conditions prescribed in such section, be used for expenses incurred by the State for administration of its unemployment compensation law and public employment offices: Provided further, That nothing in this paragraph shall be construed to prohibit deducting an amount from unemployment compensation otherwise payable to an individual and using the amount so deducted to pay for health insurance, or the withholding of Federal, State, or local individual income tax, if the individual elected to have such deduction made and such deduction was made under a program approved by the Secretary of Labor: Provided further, That amounts may be deducted from unemployment benefits and used to repay overpayments as provided in subsection (g) of this section: Provided further, That amounts may be withdrawn for the payment of short-time compensation under a short-time compensation program (as defined in section 3306(v) of the Internal Revenue Code of 1986): Provided further, That amounts may be withdrawn for the payment of allowances under a self-employment assistance program (as defined in section 3306(t) of the Internal Revenue Code of 1986 [26 U.S.C.A. 3306(t)]); and

(6) The making of such reports, in such form and containing such information, as the Secretary of Labor may from time to time require, and compliance with such provisions as the Secretary of Labor may from time to time find necessary to assure the correctness and verification of such reports; and





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(7) Making available upon request to any agency of the United States charged with the administration of public works or assistance through public employment, the name, address, ordinary occupation and employment status of each recipient of unemployment compensation, and a statement of such recipient’s rights to further compensation under such law; and

(8) Effective July 1, 1941, the expenditure of all moneys received pursuant to section 502 of this title solely for the purposes and in the amounts found necessary by the Secretary of Labor for the proper and efficient administration of such State law; and

(9) Effective July 1, 1941, the replacement, within a reasonable time, of any moneys received pursuant to section 502 of this title, which, because of any action or contingency, have been lost or have been expended for purposes other than, or in amounts in excess of, those found necessary by the Secretary of Labor for the proper administration of such State law; and

(10) A requirement that, as a condition of eligibility for regular compensation for any week, any claimant who has been referred to reemployment services pursuant to the profiling system under subsection (j)(1)(B) of this section participate in such services or in similar services unless the State agency charged with the administration of the State law determines--

(A) such claimant has completed such services; or

(B) there is justifiable cause for such claimant’s failure to participate in such services; and

(11)(A) At the time the State agency determines an erroneous payment from its unemployment fund was made to an individual due to fraud committed by such individual, the assessment of a penalty on the individual in an amount of not less than 15 percent of the amount of the erroneous payment; and

(B) The immediate deposit of all assessments paid pursuant to subparagraph (A) into the unemployment fund of the State.

(12) A requirement that, as a condition of eligibility for regular compensation for any week, a claimant must be able to work, available to work, and actively seeking work.

(b) Failure to comply; payments stopped Whenever the Secretary of Labor, after reasonable notice and opportunity for hearing to the State agency charged with the administration of the State law, finds that in the administration of the law there is--

(1) a denial, in a substantial number of cases, of unemployment compensation to individuals entitled thereto under such law; or

(2) a failure to comply substantially with any provision specified in subsection (a) of this section;

the Secretary of Labor shall notify such State agency that further payments will not be made to the State until the Secretary of Labor is satisfied that there is no longer any such denial or failure to comply. Until he is so satisfied he shall make no further certification to the Secretary of the Treasury with respect to such State: Provided, That there shall be no finding under clause (1) until the question of entitlement shall have been decided by the highest judicial authority given jurisdiction under such State law: Provided further, That any costs may be paid with respect to any claimant by a State and included as costs of administration of its law. (c) Denial of certification; availability of records to Railroad Retirement Board; cooperation with Federal agencies The Secretary of Labor shall make no certification for payment to any State if he finds, after reasonable notice and opportunity for hearing to the State agency charged with the administration of the State law--

(1) that such State does not make its records available to the Railroad Retirement Board, and furnish to the Railroad Retirement Board at the expense of the Railroad Retirement Board such copies thereof as the Railroad Retirement Board deems necessary for its purposes;

(2) that such State is failing to afford reasonable cooperation with every agency of the United States charged with the administration of any unemployment insurance law; or

(3) that any interest required to be paid on advances under subchapter XII of this chapter has not been paid by the date on which such interest is required to be paid or has been paid directly or indirectly (by an equivalent reduction in State unemployment taxes or otherwise) by such State from amounts in such State’s unemployment fund, until such interest is properly paid.

(d) Disclosure of unemployment compensation information; coordination with supplemental nutrition assistance program benefits agencies; non-compliance of State agency (1) The State agency charged with the administration of the State law--

(A) shall disclose, upon request and on a reimbursable basis, to officers and employees of the Department of Agriculture and to officers or employees of any State supplemental nutrition assistance program benefits agency any of the following information contained in the records of such State agency--




(i) wage information,

(ii) whether an individual is receiving, has received, or has made application for, unemployment compensation, and the amount of any such compensation being received (or to be received) by such individual,

(iii) the current (or most recent) home address of such individual, and

(iv) whether an individual has refused an offer of employment and, if so, a description of the employment so offered and the terms, conditions, and rate of pay therefor, and

(B) shall establish such safeguards as are necessary (as determined by the Secretary of Labor in regulations) to insure that information disclosed under subparagraph (A) is used only for purposes of determining an individual’s eligibility for benefits, or the amount of benefits, under the supplemental nutrition assistance program established under the Food and Nutrition Act of 2008 [7 U.S.C.A. § 2011 et seq.].

(2)(A) For purposes of this paragraph, the term “unemployment compensation” means any unemployment compensation payable under the State law (including amounts payable pursuant to an agreement under a Federal unemployment compensation law). (B) The State agency charged with the administration of the State law--

(i) may require each new applicant for unemployment compensation to disclose whether the applicant owes an uncollected overissuance (as defined in section 13(c)(1) of the Food and Nutrition Act of 2008 [7 U.S.C.A. § 2022(c)(1)]) of supplemental nutrition assistance program benefits benefits,2

(ii) may notify the State supplemental nutrition assistance program benefits agency to which the uncollected overissuance is owed that the applicant has been determined to be eligible for unemployment compensation if the applicant discloses under clause (i) that the applicant owes an uncollected overissuance and the applicant is determined to be so eligible,

(iii) may deduct and withhold from any unemployment compensation otherwise payable to an individual--

(I) the amount specified by the individual to the State agency to be deducted and withheld under this clause,

(II) the amount (if any) determined pursuant to an agreement submitted to the State supplemental nutrition assistance program benefits agency under section 13(c)(3)(A) of the Food and Nutrition Act of

2008 [7 U.S.C.A. § 2022(c)(3)(A)], or

(III) any amount otherwise required to be deducted and withheld from the unemployment compensation pursuant to section 13(c)(3)(B) of such Act [7 U.S.C.A. § 2022(c)(3)(B)], and

(iv) shall pay any amount deducted and withheld under clause (iii) to the appropriate State supplemental nutrition assistance program benefits agency.

(C) Any amount deducted and withheld under subparagraph (B)(iii) shall for all purposes be treated as if it were paid to the individual as unemployment compensation and paid by the individual to the State supplemental nutrition assistance program benefits agency to which the uncollected overissuance is owed as repayment of the individual’s uncollected overissuance. (D) A State supplemental nutrition assistance program benefits agency to which an uncollected overissuance is owed shall reimburse the State agency charged with the administration of the State unemployment compensation law for the administrative costs incurred by the State agency under this paragraph that are attributable to repayment of uncollected overissuance to the State supplemental nutrition assistance program benefits agency to which the uncollected overissuance is owed. (3) Whenever the Secretary of Labor, after reasonable notice and opportunity for hearing to the State agency charged with the administration of the State law, finds that there is a failure to comply substantially with the requirements of paragraph (1), the Secretary of Labor shall notify such State agency that further payments will not be made to the State until he is satisfied that there is no longer any such failure. Until the Secretary of Labor is so satisfied, he shall make no further certification to the Secretary of the Treasury with respect to such State. (4) For purposes of this subsection, the term “State supplemental nutrition assistance program benefits agency” means any agency described in section 3(t)(1) of the Food and Nutrition Act of 2008 which administers the supplemental nutrition assistance program established under such Act. (e) Disclosure of wage information; non-compliance of State agency (1) The State agency charged with the administration of the State law--

(A) shall disclose, upon request and on a reimbursable basis, directly to officers or employees of any State or local child support enforcement agency any wage information contained in the records of such State agency, and

(B) shall establish such safeguards as are necessary (as determined by the Secretary of Labor in regulations) to insure that information disclosed under



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subparagraph (A) is used only for purposes of establishing and collecting child support obligations from, and locating, individuals owing such obligations.

For purposes of this subsection, the term “child support obligations” only includes obligations which are being enforced pursuant to a plan described in section 654 of this title which has been approved by the Secretary of Health and Human Services under part D of subchapter IV of this chapter. (2)(A) The State agency charged with the administration of the State law--

(i) shall require each new applicant for unemployment compensation to disclose whether or not such applicant owes child support obligations (as defined in the last sentence of paragraph (1)),

(ii) shall notify the State or local child support enforcement agency enforcing such obligations, if any applicant discloses under clause (i) that he owes child support obligations and he is determined to be eligible for unemployment compensation, that such applicant has been so determined to be eligible,

(iii) shall deduct and withhold from any unemployment compensation otherwise payable to an individual--

(I) the amount specified by the individual to the State agency to be deducted and withheld under this clause,

(II) the amount (if any) determined pursuant to an agreement submitted to the State agency under section 654(19)(B)(i) of this title, or

(III) any amount otherwise required to be so deducted and withheld from such unemployment compensation through legal process (as defined in section 662(e) of this title), and

(iv) shall pay any amount deducted and withheld under clause (iii) to the appropriate State or local child support enforcement agency.

Any amount deducted and withheld under clause (iii) shall for all purposes be treated as if it were paid to the individual as unemployment compensation and paid by such individual to the State or local child support enforcement agency in satisfaction of his child support obligations. (B) For purposes of this paragraph, the term “unemployment compensation” means any compensation payable under the State law (including amounts payable pursuant to agreements under any Federal unemployment compensation law). (C) Each State or local child support enforcement agency shall reimburse the State agency charged with the administration of the State unemployment compensation law for the administrative costs incurred by such State

agency under this paragraph which are attributable to child support obligations being enforced by the State or local child support enforcement agency. (3) Whenever the Secretary of Labor, after reasonable notice and opportunity for hearing to the State agency charged with the administration of the State law, finds that there is a failure to comply substantially with the requirements of paragraph (1) or (2), the Secretary of Labor shall notify such State agency that further payments will not be made to the State until he is satisfied that there is no longer any such failure. Until the Secretary of Labor is so satisfied, he shall make no further certification to the Secretary of the Treasury with respect to such State. (4) For purposes of this subsection, the term “State or local child support enforcement agency” means any agency of a State or political subdivision thereof operating pursuant to a plan described in the last sentence of paragraph (1). (5) A State or local child support enforcement agency may disclose to any agent of the agency that is under contract with the agency to carry out the purposes described in paragraph (1)(B) wage information that is disclosed to an officer or employee of the agency under paragraph (1)(A). Any agent of a State or local child support agency that receives wage information under this paragraph shall comply with the safeguards established pursuant to paragraph (1)(B). (f) Income and eligibility verification system The State agency charged with the administration of the State law shall provide that information shall be requested and exchanged for purposes of income and eligibility verification in accordance with a State system which meets the requirements of section 1320b-7 of this title. (g) Recovery of unemployment benefit payments (1) A State shall deduct from unemployment benefits otherwise payable to an individual an amount equal to any overpayment made to such individual under an unemployment benefit program of the United States or of any other State, and not previously recovered. The amount so deducted shall be paid to the jurisdiction under whose program such overpayment was made. Any such deduction shall be made only in accordance with the same procedures relating to notice and opportunity for a hearing as apply to the recovery of overpayments of regular unemployment compensation paid by such State. (2) Any State may enter into an agreement with the Secretary of Labor under which--

(A) the State agrees to recover from unemployment benefits otherwise payable to an individual by such State any overpayments made under an unemployment benefit program of the United States to such individual and not previously recovered, in


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accordance with paragraph (1), and to pay such amounts recovered to the United States for credit to the appropriate account, and

(B) the United States agrees to allow the State to recover from unemployment benefits otherwise payable to an individual under an unemployment benefit program of the United States any overpayments made by such State to such individual under a State unemployment benefit program and not previously recovered, in accordance with the same procedures as apply under paragraph (1).

(3) For purposes of this subsection, “unemployment benefits” means unemployment compensation, trade adjustment allowances, Federal additional compensation, and other unemployment assistance. (h) Disclosure to Secretary of Health and Human Services of and unemployment compensation claims information; suspension by Secretary of Labor of payments to State for noncompliance (1) The State agency charged with the administration of the State law shall, on a reimbursable basis--

(A) disclose quarterly, to the Secretary of Health and Human Services, wage and claim information, as required pursuant to section 653(i)(1) of this title, contained in the records of such agency;

(B) ensure that information provided pursuant to subparagraph (A) meets such standards relating to correctness and verification as the Secretary of Health and Human Services, with the concurrence of the Secretary of Labor, may find necessary; and

(C) establish such safeguards as the Secretary of Labor determines are necessary to insure that information disclosed under subparagraph (A) is used only for purposes of subsections (i)(1), (i)(3), and (j) of section 653 of this title.

(2) Whenever the Secretary of Labor, after reasonable notice and opportunity for hearing to the State agency charged with the administration of the State law, finds that there is a failure to comply substantially with the requirements of paragraph (1), the Secretary of Labor shall notify such State agency that further payments will not be made to the State until the Secretary of Labor is satisfied that there is no longer any such failure. Until the Secretary of Labor is so satisfied, the Secretary shall make no future certification to the Secretary of the Treasury with respect to the State. (3) For purposes of this subsection--

(A) the term “wage information” means information regarding wages paid to an individual, the social security account number of such individual, and the name, address, State, and the Federal employer identification number of the employer paying such wages to such individual; and

(B) the term “claim information” means information regarding whether an individual is receiving, has received, or has made application for, unemployment compensation, the amount of any such compensation being received (or to be received by such individual), and the individual’s current (or most recent) home address.

(i) Access to State employment records

(1) The State agency charged with the administration of the State law--

(A) shall disclose, upon request and on a reimbursable basis, only to officers and employees of the Department of Housing and Urban Development and to representatives of a public housing agency, any of the following information contained in the records of such State agency with respect to individuals applying for or participating in any housing assistance program administered by the Department who have signed an appropriate consent form approved by the Secretary of Housing and Urban Development--

(i) wage information, and

(ii) whether an individual is receiving, has received, or has made application for, unemployment compensation, and the amount of any such compensation being received (or to be received) by such individual, and

(B) shall establish such safeguards as are necessary (as determined by the Secretary of Labor in regulations) to ensure that information disclosed under subparagraph (A) is used only for purposes of determining an individual’s eligibility for benefits, or the amount of benefits, under a housing assistance program of the Department of Housing and Urban Development.

(2) The Secretary of Labor shall prescribe regulations governing how often and in what form information may be disclosed under paragraph (1)(A).

(3) Whenever the Secretary of Labor, after reasonable notice and opportunity for hearing to the State agency charged with the administration of the State law, finds that there is a failure to comply substantially with the requirements of paragraph (1), the Secretary of Labor shall notify such State agency that further payments will not be made to the State until he or she is satisfied that there is no longer any such failure. Until the Secretary of Labor is so satisfied, he or she shall make no future certification to the Secretary of the Treasury with respect to such State.

(4) For purposes of this subsection, the term “public housing agency” means any agency described in section 1437a(b)(6) of this title.

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(j) Worker profiling (1) The State agency charged with the administration of the State law shall establish and utilize a system of profiling all new claimants for regular compensation that--

(A) identifies which claimants will be likely to exhaust regular compensation and will need job search assistance services to make a successful transition to new employment;

(B) refers claimants identified pursuant to subparagraph (A) to reemployment services, such as job search assistance services, available under any State or Federal law;

(C) collects follow-up information relating to the services received by such claimants and the employment outcomes for such claimants subsequent to receiving such services and utilizes such information in making identifications pursuant to subparagraph (A); and

(D) meets such other requirements as the Secretary of Labor determines are appropriate.

(2) Whenever the Secretary of Labor, after reasonable notice and opportunity for hearing to the State agency charged with the administration of the State law, finds that there is a failure to comply substantially with the requirements of paragraph (1), the Secretary of Labor shall notify such State agency that further payments will not be made to the State until he is satisfied that there is no longer any such failure. Until the Secretary of Labor is so satisfied, he shall make no further certification to the Secretary of the Treasury with respect to such State. (k) Transfer of unemployment experience upon transfer of business (1) For purposes of subsection (a) of this section, the unemployment compensation law of a State must provide--

(A) that if an employer transfers its business to another employer, and both employers are (at the time of transfer) under substantially common ownership, management, or control, then the unemployment experience attributable to the transferred business shall also be transferred to (and combined with the unemployment experience attributable to) the employer to whom such business is so transferred,

(B) that unemployment experience shall not, by virtue of the transfer of a business, be transferred to the person acquiring such business if--

(i) such person is not otherwise an employer at the time of such acquisition, and

(ii) the State agency finds that such person acquired the business solely or primarily for the purpose of obtaining a lower rate of contributions,

(C) that unemployment experience shall (or shall not) be transferred in accordance with such regulations as the Secretary of Labor may prescribe to ensure that higher rates of contributions are not avoided through the transfer or acquisition of a business,

(D) that meaningful civil and criminal penalties are imposed with respect to--

(i) persons that knowingly violate or attempt to violate those provisions of the State law which implement subparagraph (A) or (B) or regulations under subparagraph (C), and

(ii) persons that knowingly advise another person to violate those provisions of the State law which implement subparagraph (A) or (B) or regulations under subparagraph (C), and

(E) for the establishment of procedures to identify the transfer or acquisition of a business for purposes of this subsection.

(2) For purposes of this subsection--

(A) the term “unemployment experience”, with respect to any person, refers to such person’s experience with respect to unemployment or other factors bearing a direct relation to such person’s unemployment risk;

(B) the term “employer” means an employer as defined under the State law;

(C) the term “business” means a trade or business (or a part thereof);

(D) the term “contributions” has the meaning given such term by section 3306(g) of the Internal Revenue Code of 1986 [Title 26, U.S.C.A.];

(E) the term “knowingly” means having actual knowledge of or acting with deliberate ignorance of or reckless disregard for the prohibition involved; and

(F) the term “person” has the meaning given such term by section 7701(a)(1) of the Internal Revenue Code of 1986 [Title 26, U.S.C.A.].

(l)(1) Nothing in this chapter or any other provision of Federal law shall be considered to prevent a State from enacting legislation to provide for--

(A) testing an applicant for unemployment compensation for the unlawful use of controlled substances as a condition for receiving such compensation, if such applicant--

(i) was terminated from employment with the applicant’s most recent employer (as defined under the State law) because of the unlawful use of controlled substances; or

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(ii) is an individual for whom suitable work (as defined under the State law) is only available in an occupation that regularly conducts drug testing (as determined under regulations issued by the Secretary of Labor); or

(B) denying such compensation to such applicant on the basis of the result of the testing conducted by the State under legislation described in subparagraph (A).

(2) For purposes of this subsection--

(A) the term “unemployment compensation” has the meaning given such term in subsection (d)(2)(A); and

(B) the term “controlled substance” has the meaning given such term in section 802 of Title 21.

(m) In the case of a covered unemployment compensation debt (as defined under section 6402(f)(4) of the Internal Revenue Code of 1986) that remains uncollected as of the date that is 1 year after the debt was finally determined to be due and collected, the State to which such debt is owed shall take action to recover such debt under section 6402(f) of the Internal Revenue Code of 1986.


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Wisconsin Administrative Code

NOTE: Please refer to the Wisconsin Administrative Code for an up-to-date version as code sections may have been amended, added or repealed. Prior to 7/1/97 the following Administrative Codes had an “ILHR” prefix rather than the “DWD” prefix. (The Department of Workforce Development used to be known as the Department of Industry, Labor and Human Relations.)

Chapter DWD 100 Definitions ......................................................................................................................... 84 Chapter DWD 101 Wages for Contribution Purposes ..................................................................................... 87 Chapter DWD 102 Contribution Rates............................................................................................................. 88 Chapter DWD 103 Excluded Employments ..................................................................................................... 90 Chapter DWD 105 Relationship of Carriers and Contract Operators .............................................................. 91 Chapter DWD 107 Employment Relationships in the Logging Industry ........................................................... 93 Chapter DWD 110 Coverage and Related Records and Reports .................................................................... 95 Chapter DWD 111 Quarterly Wage Reporting Procedures ............................................................................. 99 Chapter DWD 113 Settlement of Disputes and Compromise of Liabilities ...................................................... 100 Chapter DWD 114 License Revocation and Financial Record Matching Program .......................................... 103 Chapter DWD 115 Business Transfers............................................................................................................ 105 Chapter DWD 120 Notices as to Benefits ........................................................................................................ 108 Chapter DWD 123 Benefit Reports Filed by Employers .................................................................................. 109 Chapter DWD 126 Work Registration .............................................................................................................. 110 Chapter DWD 127 Work Search and Reemployment Services ....................................................................... 111 Chapter DWD 128 Ability to Work and Availability for Work ............................................................................ 114 Chapter DWD 129 Benefit Claiming Procedures ............................................................................................. 116 Chapter DWD 130 Wages for Benefit Purposes .............................................................................................. 118 Chapter DWD 131 Pre-Employment Drug Testing, Substance Abuse Treatment Program and Job Skills Assessment ....................................................................................................... 119 Chapter DWD 132 Determining Eligibility for Benefits ..................................................................................... 122 Chapter DWD 133 Temporary Help Employers ............................................................................................... 124 Chapter DWD 135 Waiver of Recovery of TRA and other TAA Overpayments ............................................... 126 Chapter DWD 136 Wages Exempt from Levy ................................................................................................. 127 Chapter DWD 140 Unemployment Insurance Appeals ................................................................................... 129 Chapter DWD 142 State Directory of New Hires ............................................................................................. 135 Chapter DWD 147 Seasonal Agricultural Employers....................................................................................... 137 Chapter DWD 149 Disclosure of Unemployment Insurance Records ............................................................. 147 Chapter DWD 150 Miscellaneous ................................................................................................................... 151 Chapter LIRC 1 General ............................................................................................................................. 152 Chapter LIRC 2 Unemployment Compensation .......................................................................................... 154

http://docs.legis.wisconsin.gov/code/admin_code/dwd/100_150

DWD 100.02

Published under s. 35.93, Stats. Updated on the first day of each month. Entire code is always current. The Register date on each page

is the date the chapter was last published. Register July 2008 No. 631

Chapter DWD 100

DEFINITIONS

DWD 100.01 General rule. DWD 100.02 Definitions.

Note: Chapter ILHR 100 was renumbered Chapter DWD 100 under s. 13.93 (2m)(b) 1., Stats., and corrections made under s. 13.93 (2m) (b) 6. and 7., Stats. Register,June, 1997, No. 498.

DWD 100.01 General rule. Except as otherwise providedor where the context clearly requires otherwise, the definitions inch. 108, Stats., shall apply to the terms used in chs. DWD 100 to150.

History: 1−2−56; renum. to be ILHR 100.01 under s. 13.93 (2m) (b) 1. and 2.,Stats., Register, August, 1987, No. 380; am. Register, October, 1994, No. 466, eff.11−1−94, am. Register, September, 1995, No. 477, eff. 10−1−95.

DWD 100.02 Definitions. In chs. DWD 100 to 150, thefollowing words and phrases have the designated meanings unlessa different meaning is expressly provided or the context clearlyindicates a different meaning:

(1) “Administrative law judge” means the individualappointed by the department under s. 108.09 (3), Stats., to conducthearings arising under ch. 108, Stats.

(2) “Agent state” means any state in which a person files aclaim for unemployment benefits from the state of Wisconsin.

(3) “Agricultural labor” has the meaning specified in s. 108.02(2), Stats.

(4) “Asset” means any resource of the transferor used in thebusiness, whether owned or not and whether tangible or intangi-ble, including real estate, inventories, machinery and equipment,furniture and fixtures, contracts, franchises, licenses, goodwill,accounts receivable, contracts for leased employees and customerlists. The outstanding shares of stock of an employer which is acorporation are not assets of the issuing corporation for purposesof s. 108.16 (8), Stats.

(5) “Base period” has the meaning specified in s. 108.02 (4),Stats.

(6) “Benefit year” has the meaning specified in s. 108.02 (5),Stats.

(7) “Business activity” includes the product or the service pro-vided by a business.

(8) “Carrier” means a person engaged in the hauling of pas-sengers or freight by motor vehicle and includes a person engagedas a “common motor carrier”, under s. 194.01 (1), Stats., as a “con-tract motor carrier”, under s. 194.01 (2), Stats., or as a “privatemotor carrier”, under s. 194.01 (11), Stats.

(9) “Commission” means the labor and industry review com-mission.

(10) “Compromise” means department agreement to acceptpayment of less than the full amount of contributions, paymentsin lieu of contributions, interest, penalties and costs, as applicable,owed by an employer, former employer or by an individual liablefor corporate liabilities, in complete fulfillment of the outstandingliability.

(11) “Constructively paid” means credited to or set apart foran employee without any substantial limitation or restriction as tothe time or manner of payment or condition upon which paymentmay be made, such that the amounts so credited or set aside areavailable for the employee to draw upon at any time.

(12) “Contract operator” means an individual who contractsto lease a motor vehicle to a carrier for use in the carrier’s business.

(13) “Contribution report” means the written document orelectronic transmission, submitted in the manner prescribed by

the department, in which an employer makes a quarterly report oftotal employment or wages or both to the department.

(14) “Covered wages” means wages less the exclusion unders. 108.02 (15) (L), Stats., and any applicable exclusions under s.108.02 (15) (f) to (k), Stats., unless the wages attributed to anexclusion under s. 108.02 (15) (f) to (k), Stats., are subject to a taxunder the Federal Unemployment Tax Act and are not subject toa tax under any other unemployment insurance law.

(15) “Customary occupation” means the occupation forwhich a claimant is most qualified based on the claimant’s skills,abilities, training, education and work experience.

(16) “Department” means the department of workforcedevelopment.

(16m) ‘‘Disaster” means a fire, flood, or other physical occur-rence beyond the employer’s control that is caused naturally oraccidentally.

(17) “Ease of access” means the physical characteristics of abuilding which allow a person with a temporary or permanentincapacity or disability to enter, circulate within and leave thebuilding and to use the public toilet facilities and passenger eleva-tors in the building without assistance.

(18) “Employee” has the meaning specified in s. 108.02 (12),Stats.

(19) “Employer” has the meaning specified in s. 108.02 (13),Stats.

(20) “Employer’s account” has the meaning specified in s.108.02 (14), Stats.

(21) “Employing unit” means any employer or any other per-son who engages one or more individuals to perform services forpay, whether or not that person is subject to the reimbursementfinancing or contribution requirements of ch. 108, Stats.

(22) “Employment” has the meaning specified in s. 108.02(15), Stats.

(23) “Employment relationship” means a relationshipbetween an employee and an employer in which the employeeperforms services for pay for the employer under an informal orformal agreement of employment and which continues when theemployment is temporarily suspended for a definite, discernibleperiod of time.

(24) “FUTA” means the federal unemployment tax act, sub-title C, ch. 23 of the internal revenue code, 26 USC 3301 to 3311.

(25) “Fax” means facsimile images electronically transmittedand printed, and the act of transmitting such images.

(26) “First shift” means a work period which begins and endsbetween 6 a.m. and 6 p.m.

(27) “Forest products manufacturer” means a businessengaged in the processing of logs, and includes pulp mills, sawmills or other manufacturing plants.

(28) “Full−time” means work which is performed for 32 ormore hours in a week.

(29) “Government unit” has the meaning specified in s.108.02 (17), Stats.

(31) “Health care facility” means any nursing home, commu-nity−based residential facility, hospital, clinic, office of a physi-cian or other health care professional, mental health institute, cen-ter for the developmentally disabled, alcohol or drug treatmentcenter or other facility providing inpatient or outpatient health

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DWD 100.02


is the date the chapter was last published.Register July 2008 No. 631

care to patients, whether licensed, approved or exempted understate law or certified under federal law.

(32) “Hearing office” means an office of the unemploymentinsurance division of the department of workforce developmentwhich is responsible for scheduling and conducting hearings aris-ing under ch. 108, Stats.

(33) “Informer” means an individual who is receiving areward or payment for information relating to or assisting in aninvestigation of a possible violation of law, but not an undercoveragent or other individual who is paid for the performance of inves-tigative services or who receives such payment regardless ofwhether information relating to or assisting in an investigation ofa possible violation of law is actually provided.

(35) “Labor market area” means a geographical area in whichthere are jobs deemed to be suitable work for the claimant andwhich encompasses the geographical area in which workers withsimilar occupational skills customarily travel to obtain or performsuitable work.

(36) “Lag period” means the period between the end of thebase period and the valid new claim week under s. 108.02 (25m),Stats.

(37) “Logging contractor” means a person who contracts forthe cutting of timber, the hauling of logs or the skidding of logs,purchases timber to cut, or sells unmanufactured forest products.

(38) “Motor vehicle” has the meaning designated in s. 194.01(7), Stats.

(39) “Multiemployer benefit plan” means a benefit planmaintained pursuant to one or more collective bargaining agree-ments between 2 or more employers and one or more employeeorganizations under which each employer makes contributions toprovide sickness or accident disability payments through the planto eligible employees or their dependents.

(40) “Nonprofit organization” has the meaning specified in s.108.02 (19), Stats.

(41) “Partial unemployment” and “partially unemployed”have the meaning designated in s. 108.02 (20), Stats.

(42) “Payroll” has the meaning specified in s. 108.02 (21),Stats.

(43) “Payroll base” means the first $10,500 of wages paid byan employer during a calendar year to an individual, including anywages paid for any work covered by the unemployment insurancelaw of any other state, which is payroll under s. 108.02 (21), Stats.

(44) “Penalty” includes any tardy payment fee or late filingfee provided for in ch. 108, Stats., and a forfeiture assessed unders. 108.04 (11) (c), Stats., but does not include any fine or restitu-tion arising under s. 108.24, Stats.

(44m) “Person with a disability” means any person who, byreason of an impairment of sight, hearing or speech, may be hin-dered or prevented from communicating at a hearing as effec-tively as a person who does not have such an impairment.

(45) “Piece cutter” means a person who fells timber, removesbranches from timber, saws timber into logs, or stacks logs.

(46) “Profiling system” means a system established by thedepartment to examine factors including economic conditions,industry characteristics, and claimant characteristics in order topromptly identify claimants who are: permanently laid off,unlikely to return to their previous industry or occupation, likelyto exhaust their regular unemployment insurance benefits, andlikely to need reemployment services in order to make a success-ful transition to new employment.

(47) “Public housing agency” means any state, county,municipality, or other governmental entity or public body, oragency or instrumentality thereof, which is authorized by the U.S.department of housing and urban development to engage in orassist in the development or operation of low−income housing.

(48) “Quarter” has the meaning designated in s. 108.02(21m), Stats.

(49) “Reemployment services” means job search assistanceand job placement services, such as: assessment, testing, counsel-ing, provision of occupational and labor market information, jobsearch workshops, referrals to potential employers, and other sim-ilar services.

(50) “Representative of the department” means any personemployed by the department of workforce development who hasjob duties involving the taking, processing or adjudication of ben-efit claims.

(51) “Same business or operation” means operation under thesame unemployment insurance employer account, including anyaccount transferred under s. 108.16 (8), Stats., with no interveningfinal determination of account termination under s. 108.02 (13)(i), Stats., provided, however, that ‘same business or operation’shall not be deemed to extend beyond the date as of which theaccount would have been terminated under s. 108.02 (13) (i),Stats., and s. DWD 110.09 but for an unpaid liability, unless theaccount was reopened under s. DWD 110.10.

(52) “Settle” means to resolve a pending determination, deci-sion or action by agreement.

(53) “Sexual contact” has the meaning designated in s.940.225 (5) (b), Stats.

(54) “Sexual intercourse” has the meaning designated in s.940.225 (5) (c), Stats.

(55) “Shift” means the arrangement of hours a claimant isrequired to work. “First shift” means a work period which beginsand ends between 6 a.m. and 6 p.m.

(56) “Shipper” means a customer of the carrier who arrangesor contracts for the transportation of goods.

(57) “Sickness or accident disability payment” means anypayment made on account of sickness or accident disability whichis considered wages under s. 108.02 (26), Stats.

(58) “Similar work” means work in a claimant’s labor marketwhich, when compared with a particular job, has substantiallyequivalent duties and responsibilities and requires substantiallyequivalent skills, abilities and knowledge.

(59) “Skidding operator” means a person who removes logsfrom the woods to a roadside landing or other collection point forhauling.

(60) “Successor” means the transferee when a transfer of abusiness has occurred under ch. DWD 115 and ch. 108, Stats., andwhen either the department finds successorship status under s.108.16 (8) (c), (d) or (e), Stats., or the transferee requests succes-sorship status under s. 108.16 (8) (b), Stats.

(61) “Suitable work” means work that is reasonable consider-ing the claimant’s training, experience, and duration of unemploy-ment as well as the availability of jobs in the labor market.

(62) “Total unemployment” and “totally unemployed” havethe meaning designated in s. 108.02 (25), Stats.

(63) “Transfer percentage” means the percent of the transfer-or’s total payroll for a recent and representative period precedingthe transfer date, which is properly assignable to the transferredbusiness. The recent and representative period shall be the fourmost recently completed calendar quarters preceding the transferdate, except that the period may be expanded to include the partialquarter immediately preceding the transfer if the transfer date didnot fall on a quarter ending date and there was no payroll assign-able to the transferred portion of the business in the four mostrecently completed quarters.

(64) “Transferee” means the person to whom an asset or busi-ness activity is transferred, whether or not that person is anemployer before the transfer.

(65) “Transferor” means an employer which transfers an assetor business activity.

(66) “Unemployment insurance office” means an office of theunemployment insurance division of the department of workforcedevelopment which is responsible for the processing and adjudi-

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cation of unemployment insurance claims and includes any itiner-ant office used by the division.

(67) “Unemployment insurance record” means any materialthat contains, records, or preserves written, drawn, printed, spo-ken, visual, digital, or electromagnetic information, regardless ofphysical form or characteristics:

(a) Relating to the wages earned by a worker from one or moreemploying units including supporting data, and which has beencreated or is being kept by the department in connection with theadministration of ch. 108, Stats., or as required by federal law, andalso includes the record on which an employer makes a quarterlyreport of total employment or wages or both to the department;

(b) Relating to records kept by the department in connectionwith the processing of a claim for benefits under ch. 108, Stats.,or for other benefits or allowances under similar programs admin-istered by the department pursuant to federal law; and

(c) Relating to records kept by the department concerningemployers and employing units including but not limited to auditrecords, coverage records, successorship records, rating records,collection records, and related correspondence.

(68) “Wage report” has the meaning designated in s. 108.205,Stats.

(69) “Wage reporting” means the procedure by whichemployers comply with the wage reporting requirements under s.108.205, Stats.

(70) “Wages” has the meaning designated in s. 108.02 (26),Stats.

(71) “Week” has the meaning designated in s. 108.02 (27),Stats.

(72) “Weekly certification” means the method by which aclaimant submits information regarding the claimant’s employ-ment status and availability for work and which establishes a basisfor the payment of unemployment benefits, including but not lim-ited to voice recognition units and claim forms.

History: Renum. (2) (a), (b) and (d) from ILHR 101.001 (1), (2) and (4), cr. (1)and (2) (c), Register, October, 1994, No. 466, eff. 11−1−94, r. (2), (intro.), (b) and (c),cr. (25), (26) and (33), renum. (1) (a) to (j) to be (2), (5), (6), (15), (16), (19), (28), (34),(35) and (36), (1) (l) to (41), (1) (n) and (o) to (49) and (50), (1) (q) to (u) to be (61),(62), (70), (71) and (72), (2) (a) and (d) to (3) and (24), renum. (1) (intro.), (k), (m),(p) to 100.02 (intro.), (66), (46), (58) and am., renum. (11), (13) (14) and (21) from110.001 (1), (7), (2) and (8) and am., renum. (60) and (63) from 115.001(9) and (10)and am., renum. (53) and (54) from 132.001 (7) and (8) and am., renum. (1) and (32)from 140.001 (1) and (5) and am., renum. (18), (20), (22), (29), (39), (40), (42) and(57) from 110.001 (4), (6) and (9) to (14), renum. (4), (7), (43), (64) and (65) from115.001 (1), (2), (8), (11) and (12), renum. (23), (31) and (55) from 132.001 (5), (6)and (9), renum. (8), (12), (38) and (56) from 105.001 (1), (2), (4) and (5), renum. (27),(37), (45) and (59) from 107.001 (2) through (5), renum. (48), (68) and (69) from111.001 (8) to (10), renum. (9) and (10) from 113.001 (2) and (3), renum. (9), (10),(44), (51) and (52) from 113.001 (2), (3), (8), (9) and (10), renum. (64) and (65) from115.001 (1) and (2), renum. (30) and (17) from 140.19 (1) (a) and (b), renum. (47)and (67) from 149.001 (6) and (7), Register, September, 1995, No. 477, eff. 10−1−95;renum. (44m) from (30) and am., Register, June, 1997, No. 498, eff. 7−1−97; correc-tions in (51) made under s. 13.93 (2m) (b) 7., Stats., Register, September, 2000, No.537; am. (14), (32), (43), (46), (50), (51), (66) and (67) (intro.), cr. (16m), r. (34), Reg-ister, September, 2000, No. 537, eff. 10−1−00; CR 02−137: am. (28) Register April2006 No. 604, eff. 5−1−06; CR 08−019: am. (67) (intro.) Register July 2008 No.631, eff. 8−1−08.



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DWD 101.06


is the date the chapter was last published. Register June 2007 No. 618

Chapter DWD 101

WAGES FOR CONTRIBUTION PURPOSES

DWD 101.001 Definitions.DWD 101.01 Purpose.DWD 101.02 Remuneration excluded from the definition of wages.DWD 101.03 Remuneration included in the definition of wages.

DWD 101.04 Prospective application of federal interpretations.DWD 101.05 Value of room and meals.DWD 101.06 Internal revenue code requirements.

Note: Chapter ILHR 101 was renumbered Chapter DWD 101 under s. 13.93 (2m)(b) 1., Stats., and corrections made under s. 13.93 (2m) (b) 6. and 7., Stats., Register,June, 1997, No. 498.

DWD 101.001 Definitions. (1) IN GENERAL. Except asprovided in sub. (2), unless the context clearly indicates a differentmeaning, the definitions in ch. DWD 100 apply to this chapter.

(2) Notwithstanding ch. DWD 100 and unless the contextclearly indicates a different meaning, in this chapter “employer”means any person who is or becomes subject to the reimbursementfinancing or contribution requirements of ch. 108, Stats., includ-ing multiemployer benefit plans and other third party payorswhich become liable under s. DWD 110.06.

History: Emerg. cr. (intro.) to (3), (5), (7) and (10), (4) renum. from ILHR 110.001(9), (6) and (8) renum. from ILHR 110.12 (1) (a) and (b), (9) renum. from ILHR110.001 (15) and am., eff. 2−19−93; cr. (intro.) to (3), (5), (7) and (10), (4) renum.from ILHR 110.001 (9), (6) and (8) renum. from ILHR 110.12 (1) (a) and (b), (9)renum. from ILHR 110.001 (15) and am., Register, May, 1993, No. 449, eff. 6−1−93;renum. (1) and (2) to be ILHR 100.02 (2) (a) and (b), (3) to be (1), (4) to be ILHR100.02 (2) (d), r. (5) to (10), Register, October, 1994, No. 466, eff. 11−1−94; r. (intro.),renum. (1) to be (2) and am., cr. (1), Register, September, 1995, No. 477, eff.10−1−95.

DWD 101.01 Purpose. The definition of wages in s.108.02 (26), Stats., is patterned after the FUTA definition ofwages found in 26 USC 3306(b). This chapter clarifies how thedepartment shall apply the definition of wages in s. 108.02 (26),Stats., to assess employer contributions to the unemploymentinsurance reserve fund. This chapter also specifies changes to thedefinition of wages in s. 108.02 (26), Stats., and provides inter-pretations which may be inconsistent with those applied to 26USC 3306(b), under the authority granted in s. 108.015, Stats.

History: Emerg. cr. eff. 2−19−93; cr. Register, May, 1993, No. 449, eff. 6−1−93;am. Register, October, 1994, No. 466, eff. 11−1−94; am. Register, September, 2000,No. 537, eff. 10−1−00.

DWD 101.02 Remuneration excluded from the defi-nition of wages. Notwithstanding s. 108.02 (26), Stats., wagesshall not include remuneration paid to an informer by any federallaw enforcement agency or law enforcement agency of the stateor any of its political subdivisions for information provided by theindividual to the agency.

History: Emerg. cr. eff. 2−19−93; cr. Register, May, 1993, No. 449, eff. 6−1−93;renum. (intro.) and am., r. (1) to (4), Register, October, 1994, No. 466, eff. 11−1−94;am. Register, September, 1995, No. 477, eff. 10−1−95.

DWD 101.03 Remuneration included in the defini-tion of wages. Notwithstanding s. 108.02 (26), Stats., wagesshall include all cash and non−cash remuneration paid for agricul-tural labor.

History: Emerg. cr. eff. 2−19−93; cr. Register, May, 1993, No. 449, eff. 6−1−93;renum. (intro.) and (1) and am., r. (2) to (5), Register, October, 1994, No. 466, eff.11−1−94.

DWD 101.04 Prospective application of federalinterpretations. A final federal interpretation about whethercertain payments constitute wages, either generally or as to a par-ticular case, which differs from an earlier departmental interpreta-tion regarding those payments or kinds of payments shall only beapplied prospectively. The department may not retroactivelychange either its interpretation or a determination based on thatinterpretation due to a subsequent and different federal interpreta-tion.

History: Emerg. cr. eff. 2−19−93; cr. Register, May, 1993, No. 449, eff. 6−1−93;renum. from ILHR 101.05, Register, October, 1994, No. 466, eff. 11−1−94.

DWD 101.05 Value of room and meals. For purposesof s. 108.02 (26), Stats., the employer shall value lodging andmeals at the actual value or, if the actual value is not available, theemployer shall make a reasonable estimate of the value. If theactual value or reasonable estimate is not available, the depart-ment shall value lodging and meals as follows:

(1) Lodging − $105.00 per week or $15.00 per day; and(2) Meals − $86.00 per week, $12.30 per day or $4.10 per

meal.History: Cr. Register, June, 1990, No. 414, eff. 7−1−90; emerg. renum. from

ILHR 110.08 and am., eff. 2−19−93; renum. from ILHR 110.08 and am., Register,May, 1993, No. 449, eff. 6−1−93; renum. from ILHR 101.09 and am., Register, Octo-ber, 1994, No. 466, eff. 11−1−94.

DWD 101.06 Internal revenue code requirements.When s. 108.02 (26), Stats., or FUTA requires that a payment mustmeet the requirements of a particular section of the internal reve-nue code in order to not be considered wages, the employer shalldemonstrate to the satisfaction of the department that the paymentmeets such requirements.

History: Emerg. cr. eff. 2−19−93; cr. Register, May, 1993, No. 449, eff. 6−1−93;renum. from ILHR 101.10, Register, October, 1994, No. 466, eff. 11−1−94.

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DWD 102.02



Chapter DWD 102

CONTRIBUTION RATES

DWD 102.001 Definitions.DWD 102.01 Purpose.DWD 102.02 New construction industry employers; initial contribution rates.

DWD 102.03 Payors of sickness or accident disability payments: contributionrates.


DWD 102.001 Definitions. Unless the context clearlyindicates a different meaning, the definitions in ch. DWD 100apply to this chapter.

History: Cr. Register, September, 1995, No. 477, eff. 10−1−95.

DWD 102.01 Purpose. This chapter specifies the initialcontribution rates for certain categories of employers.

History: Emerg. cr. eff. 2−19−93; cr. Register, May, 1993, No. 449, eff. 6−1−93.

DWD 102.02 New construction industry employers;initial contribution rates. (1) Under s. 108.18 (2) (c), Stats.,an employer engaged in the construction of roads, bridges, high-ways, sewers, water mains, utilities, public buildings, factories,housing, or similar construction projects shall pay contributionsfor each of the first 3 calendar years at the average rate for con-struction industry employers as determined by the department.

(2) The department shall examine the factors enumerated inthis section to determine whether an employer is “engaged in theconstruction of roads, bridges, highways, sewers, water mains,utilities, public buildings, factories, housing or similar construc-tion projects” within the meaning of s. 108.18 (2) (c), Stats. Thedepartment shall first determine whether the employer’s primarytype of business activity is one of the activities specified in FigureDWD 102.02 (2), which enumerates certain business activitieslisted in Major Group 17 − Construction − Special Trade Contrac-tors in the Standard Industrial Classification (SIC) Manual fur-nished by the Federal government. [See Figure DWD 102.02 (2)following]

Figure DWD 102.02 (2):

Industry No.1711 PLUMBING, HEATING AND AIR CONDITIONING

Air system balancing and testing−contractorsAir conditioning, with or without sheet metal work−contractorBoiler erection and installation−contractorsFuel oil burner installation and servicing−contractorsFurnace repair−contractorsGasoline hookup−contractorsHeating equipment installation−contractorsHeating, with or without sheet metal work−contractorsLawn sprinkler system installation−contractorsPlumbing repair−contractorsRefrigeration and freezer work−contractorsWater system balancing and testing−contractors

1721 PAINTING AND PAPER HANGINGElectrostatic painting on site (including of lockers and fixture)−contractorsPaper hanging−contractorsShip painting−contractorsWhitewashing−contractors

1731 ELECTRICAL WORK

Burglar alarm installation−contractorsCable splicing, electrical−contractorsCable television hookup−contractorsCommunications equipment installation−contractorsElectronic control system installation−contractorsFire alarm installation−contractorsIntercommunications equipment installation−contractorsSound equipment installation−contractorsTelecommunications equipment installation−contractorsTelephone and telephone equipment installation−contractors

1742 PLASTERING, DRYWALL, ACOUSTICAL, AND INSULATIONWORK

Solar reflecting insulation film−contractors

1743 TERRAZZO, TILE, MARBLE, AND MOSAIC WORK

Tile installation, ceramic−contractorsTile setting, ceramic−contractors

1751 CARPENTRY WORK

Joinery, ship−contractorsShip joinery−contractorsStore fixture installation−contractors

1752 FLOOR LAYING AND OTHER FLOOR WORK, NOT ELSEWHERECLASSIFIED

Linoleum installation−contractorsParquet flooring−contractorsResilient floor laying−contractorsVinyl floor tile and sheet installation−contractors

1771 CONCRETE WORK

Grouting work−contractors

1781 WATER WELL DRILLING

Servicing water wells−contractors

1796 INSTALLATION OR ERECTION OF BUILDING EQUIPMENT, NOTELSEWHERE CLASSIFIEDDismantling of machinery and other industrial equipment− contractorsDust collecting equipment installation−contractorsInstallation of machinery and other industrial equipment− contractorsMachine rigging−contractorsMillwrightsPower generating equipment installation−contractors

1799 SPECIAL TRADE CONTRACTORS, NOT ELSEWHERE CLASSIFIEDAntenna installation, except household type−contractorsArtificial turf installation−contractorsAwning installation−contractors



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DWD 102.02


is the date the chapter was last published.Register June 2007 No. 618

Figure DWD 102.02 (2): (Continued)

Bath tub refinishing−contractorsBoring for building construction contractorsCable splicing service, non−electrical contractorsCaulking (construction)−contractorsCleaning building exteriors−contractorsCleaning new buildings after construction−contractorsCoating of concrete structures with plastics−contractorsCore drilling for building construction−contractorsCounter top installation−contractorsDampproofing buildings−contractorsDewatering−contractorsDiamond drilling for building construction−contractorsEpoxy application−contractorsFence construction−contractorsFireproofing buildings−contractorsGas leakage detection−contractorsGasoline pump installation−contractorsGlazing of concrete surfaces−contractorsGrave excavation−contractorsHouse moving−contractorsInsulation of pipes and boilers−contractorsLead burning−contractorsLightning conductor erection−contractorsMobile home site setup and tie down−contractorsOrnamental metalwork−contractorsPaint and wallpaper stripping−contractorsPlastics wall tile installation−contractorsPosthole digging−contractorsSandblasting of building exteriors−contractorsScaffolding construction−contractorsService and repair of broadcasting stations−contractorsService station equipment installation, maintenance, and repair−contractorsSteam cleaning of building exteriors−contractorsTelevision and radio stations, service and repair of−contractorsTest boring for construction−contractors

Tile installation, wall plastics−contractorsTinting glass−contractorsWallpaper removal−contractorsWaterproofing−contractorsWeather stripping−contractorsWindow shade installation−contractors

(3) (a) If the employer’s primary type of business activity isspecified in Figure DWD 102.02 (2), the department may not con-sider the employer as being within the provisions of s. 108.18 (2)(c), Stats. If the employer’s primary type of business activity inthis state is listed in Major Group 15 − Building Construction −General Contractors and Operative Builders or in Major Group 16− Heavy Construction Other Than Building Construction − Con-tractors in the Standard Industrial Classification (SIC) Manual oris listed in Major Group 17 but not in Figure DWD 102.02 (2), thedepartment shall consider the following factors to determinewhether the employer is an employer to which the provisions ofs. 108.18 (2) (c), Stats., apply:

1. Whether the primary business activity of the employer inthis state involves the improvement of real property rather thanimprovement or refurbishing of personal property; and

2. Whether employers within the same listing in the StandardIndustrial Classification (SIC) Manual as the employer custom-arily suspend or significantly curtail business operations in thisstate for regularly recurring periods because of climatic condi-tions or because of the seasonal nature of the employment.

(b) If the department determines that either of the factors underpar. (a) 1. or 2. is present, the employer shall be deemed to be anemployer to which the provisions of s. 108.18 (2) (c), Stats., apply.

History: Cr. Register, June, 1990, No. 414, eff. 7−1−90; emerg. renum. fromILHR 110.15, eff. 2−19−93; renum. from ILHR 110.15, Register, May, 1993, No.449, eff. 6−1−93; am. (1), Register, September, 2000, No. 537, eff. 10−1−00.

DWD 102.03 Payors of sickness or accident disabil-ity payments: contribution rates. A person not previouslysubject to the contribution requirements under ch. 108, Stats.,which becomes an employer subject to these provisions becauseof sickness or accident disability payments under s. DWD 110.06,shall be subject to the initial contribution rate under s. 108.18,Stats., for each of the first 3 calendar years.

History: Emerg. renum. from ILHR 110.11 (8) and am., eff. 2−19−93; renum.from ILHR 110.11 (8) and am., Register, May, 1993, No. 449, eff. 6−1−93; am. Reg-ister, September, 2000, No. 537, eff. 10−1−00.

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DWD 103.01



Chapter DWD 103

EXCLUDED EMPLOYMENTS

DWD 103.001 Definitions. DWD 103.01 Certain excluded employments.

Note: Chapter Ind−UC 103 was renumbered to be chapter ILHR 103 under s.13.93 (2m) (b) 1. and 2., Register, August, 1987, No. 380. Chapter ILHR 103 wasrenumbered Chapter DWD 103 under s. 13.93 (2m) (b) 1., Stats. and correctionsmade under s. 13.93 (2m) (b) 6. and 7., Stats., Register, June, 1998, No. 498.



DWD 103.01 Certain excluded employments. Thefollowing provisions shall apply in interpreting certain para-graphs of s. 108.02 (15), Stats.:

(1) UNPAID CORPORATION OR ASSOCIATION OFFICERS AND MEREDIRECTORS EXCLUDED. Pursuant to s. 108.02 (15), Stats., service

as an unpaid officer of a corporation or association is not “employ-ment”, but all paid officers of any association or corporation arein “employment” under ch. 108, Stats., subject to s. 108.02 (15)(L), Stats. Mere“directors”, however, who perform no paid dutiesfor a corporation or association other than attendance at directorsmeetings shall not be deemed in an “employment” or be deemedthe employer’s “employees” for the purposes of ch. 108, Stats.Directors who perform multiple paid duties for a corporation orassociation, including attendance at directors meetings, shall notbe considered “employees” in “employment” when attendingdirectors meetings but shall be considered “employees” in“employment” when performing other paid duties.

History: 1−2−56; r. (2), Register, September, 1968, No. 153, eff. 10−1−68; emerg.am. eff. 2−19−93; am. Register, May, 1993, No. 449, eff. 6−1−93.



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DWD 105.04



Chapter DWD 105

RELATIONSHIP OF CARRIERS AND CONTRACT OPERATORS

DWD 105.001 Definitions.DWD 105.01 Purpose.DWD 105.02 Requirements of shipper or law; department policy.

DWD 105.03 Contract operators; direction and control.DWD 105.04 Contract operators; independently established business; customar-

ily engaged.


DWD 105.001 Definitions. Unless the context clearlyindicates a different meaning, the definitions in ch. DWD 100apply to this chapter:

History: Cr. Register, June, 1985, No. 354, eff. 7−1−85; am. (intro.), renum (1),(2), (4) and (5) to 100.02 (8), (12), (38) and (56), r. (3), Register, September, 1995,No. 477, eff. 10−1−95.

DWD 105.01 Purpose. The purpose of this chapter is toestablish standards for determining whether a contract operatorperforms services in an independently established business freefrom the carrier’s direction or control so as not to be deemed an“employee” of a carrier under s. 108.02 (12), Stats.

History: Cr. Register, June, 1985, No. 354, eff. 7−1−85.

DWD 105.02 Requirements of shipper or law;department policy. In determining whether the carrier exer-cises direction or control and whether the contract operator isengaged in an independently established business, the departmentmay not use as evidence any factor to the extent that it is specifiedby the shipper or required by state or federal laws or regulations.The department believes it is unreasonable to consider mandatesof law or specifications of shippers as evidence because they havenot been imposed on the relationship between the contract opera-tor and the carrier by those parties of their own volition.


DWD 105.03 Contract operators; direction and con-trol. (1) The department shall examine the factors enumeratedin this section to determine, both under contract and in fact,whether the contract operator is free from a carrier’s direction orcontrol, while the contract operator performs services for the car-rier. The department shall determine whether:

(a) The contract operator owns the motor vehicle or holds thevehicle under a bona fide lease arrangement with any person otherthan the carrier;

(b) The contract operator is responsible for the maintenance ofthe motor vehicle;

(c) The contract operator bears the principal burden of themotor vehicle operating costs including such items as fuel,repairs, supplies, insurance and personal expenses while on theroad;

(d) The contract operator supplies, or is responsible for supply-ing, the necessary personal services to operate the motor vehicle;

(e) The contract operator determines the details and means ofperformance, namely, the type of equipment, assignment ofdriver, loading, routes and number of stops to be made during thehaul, as well as starting, completion and elapsed times;

(f) The contract operator may refuse to make a haul whenrequested by the carrier;

(g) The contract operator may terminate the lease at any timeafter reasonable notice; and

(h) The contract operator is compensated on a division of thegross revenue or by a fee based upon the distance of the haul, the

weight of the goods, the number of deliveries, or any combinationof these factors.

(2) If the department determines that all of the factors undersub. (1) (a) to (h) are present in the relationship between the con-tract operator and the carrier, the contract operator shall bedeemed to be free from the carrier’s direction and control in theperformance of services under s. 108.02 (12) (c) 1., Stats. If oneor more of the factors under sub. (1) (a) to (h) are not present inthe relationship between the contract operator and the carrier, thedepartment shall consider additional factors of the relationship,both under contract and in fact, including whether:

(a) The contract operator may negotiate with the carrier todetermine the method, frequency and regularity of paymentsmade to the contract operator;

(b) The contract operator has the authority to discharge anydriver whom he or she employs;

(c) The carrier requires decals, lettering, signs, emblems orother markings on the contract operator’s motor vehicle for thepurpose of advertising the carrier’s name or business;

(d) The carrier requires the contract operator to submit reports;(e) The carrier requires the contract operator to obey any work

rules or policies; and(f) The carrier requires any deductions from payments owing

to the contract operator for federal or state income taxes or taxesunder the federal insurance contributions act.

(3) If the contract operator is found to be under the carrier’sdirection or control under subs. (1) and (2), the contract operatorshall be deemed to be an employee of the carrier under s. 108.02(12) (c) 1., Stats.

History: Cr. Register, June, 1985, No. 354, eff. 7−1−85; CR 07−009: am. (2)(intro.) and (3) Register June 2007 No. 618, eff. 7−1−07.

DWD 105.04 Contract operators; independentlyestablished business; customarily engaged. (1) If thedepartment determines that a contract operator is free from a carri-er’s direction or control in the performance of services under s.DWD 105.03, the department shall examine the following factorsto determine whether a contract operator who performs servicesfor a carrier is performing these services in an independentlyestablished business in which the contract operator is customarilyengaged. The department shall determine whether:

(a) The contract operator owns the motor vehicle or holds thevehicle under a bona fide lease arrangement with any person otherthan the carrier;

(b) The contract operator is free to hire another person as adriver in the performance of services for the carrier; and

(c) The contract operator is free to reject hauling a load offeredby the carrier.

(2) If the department determines that all of the factors undersub. (1) (a) to (c) are present in the relationship between the con-tract operator and the carrier, the contract operator shall bedeemed to be performing services in an independently establishedbusiness in which the contract operator is customarily engagedunder s. 108.02 (12) (c) 2., Stats. If one or more of the factorsunder sub. (1) (a) to (c) are not present in the relationship between

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DWD 105.04



the contract operator and the carrier, the department shall consideradditional factors including whether:

(a) The contract operator’s business may provide a means oflivelihood that is separate and apart from the livelihood gainedfrom services performed for a particular carrier;

(b) The business would continue if the relationship with thecarrier were terminated; and

(c) The contract operator has an ownership interest in a busi-ness that the contract operator alone may sell or give away withoutrestriction from the carrier.

(3) If the contract operator is found to be free from the carrier’sdirection or control but not engaged in an independently estab-lished business under subs. (1) and (2), the contract operator shallbe deemed to be an employee of the carrier under s. 108.02 (12)(c) 1. and 2., Stats. If the contract operator is found to be free fromthe carrier’s direction or control and engaged in an independentlyestablished business, the contract operator shall be deemed to bean independent contractor and not an employee of the carrierunder s. 108.02 (12) (c) 1. and 2., Stats.

History: Cr. Register, June, 1985, No. 354, eff. 7−1−85; CR 07−009: am. (2)(intro.) and (3) Register June 2007 No. 618, eff. 7−1−07.



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DWD 107.04



Chapter DWD 107

EMPLOYMENT RELATIONSHIPS IN THE LOGGING INDUSTRY

DWD 107.001 Definitions.DWD 107.01 Purpose.DWD 107.02 Requirements of law; department policy.

DWD 107.03 Effect.DWD 107.04 Direction and control.DWD 107.05 Independently established business; customarily engaged.

Note: Chapter ILHR 107 as it existed on November 30, 1991 was repealed anda new chapter ILHR 107 was created effective December 1, 1991. Chapter ILHR 107was renumbered chapter DWD 107 under s. 13.93 (2m) (b) 1., Stats., and correctionsmade under s. 13.93 (2m) (b) 6. and 7., Stats., Register, June, 1997, No. 498.


History: Cr. Register, November, 1991, No. 431, eff. 12−1−91; am. (intro.), r. (1),renum. (2) through (5) to be 100.02 (27), (37), (45) and (59), Register, September,1995, No. 477, eff. 10−1−95; correction made under s. 13.93 (2m) (b) 7., Stats., Reg-ister, November, 1999, No. 527.

DWD 107.01 Purpose. The purpose of this chapter is toestablish standards for determining whether a piece cutter or skid-ding operator performs services in an independently establishedbusiness free from a logging contractor’s or forest products manu-facturer’s direction or control so as not to be deemed an“employee” of a logging contractor or forest products manufac-turer under s. 108.02 (12), Stats.

History: Cr. Register, November, 1991, No. 431, eff. 12−1−91.

DWD 107.02 Requirements of law; department pol-icy. In determining whether the logging contractor or forest prod-ucts manufacturer exercises direction or control over the work ofa piece cutter or skidding operator and whether the piece cutter orskidding operator is engaged in an independently establishedbusiness, the department may not use as evidence any require-ments of state or federal law governing the logging industry. Thedepartment believes it is unreasonable to consider mandates oflaw as evidence because they have not been imposed on the rela-tionship between the parties of their own volition.


DWD 107.03 Effect. If a piece cutter or skidding operatorhas been found, under ss. DWD 107.04 and 107.05, to be free fromthe direction and control of a logging contractor or forest productsmanufacturer and to be engaged in an independently establishedbusiness, the piece cutter or skidding operator is an independentcontractor and not an employee of the logging contractor or forestproducts manufacturer under s. 108.02 (12) (c), Stats.

History: Cr. Register, November, 1991, No. 431, eff. 12−1−91; CR 07−009: am.Register June 2007 No. 618, eff. 7−1−07.

DWD 107.04 Direction and control. (1) The depart-ment shall examine the factors enumerated in this section to deter-mine, both under contract and in fact, whether a piece cutter orskidding operator is free from a logging contractor’s or forestproducts manufacturer’s direction or control while the piece cutteror skidding operator performs services for the logging contractoror forest products manufacturer. The department shall determinewhether:

(a) The piece cutter or skidding operator is responsible for pro-viding and maintaining all of the equipment, supplies and toolsnecessary to meet the contract obligations;

(b) The piece cutter or skidding operator supplies or is respon-sible for supplying the necessary personal services to meet thecontract obligations and may engage the services of individuals,including other piece cutters and skidding operators, without the

knowledge or consent of the logging contractor or forest productsmanufacturer;

(c) The piece cutter or skidding operator may refuse to contractfor work, may refuse to perform work not covered by the contractwhen requested by the logging contractor or forest products man-ufacturer or may refuse to extend a contract for services;

(d) The logging contractor or forest products manufacturermay not supervise, either directly or indirectly, the piece cutter orskidding operator in the performance of services; and

(e) The logging contractor or forest products manufacturermay not discipline or reprimand the piece cutter or skidding oper-ator or impose work rules to be obeyed by the piece cutter or skid-ding operator.

(2) If the department determines that all of the factors undersub. (1) (a) to (e) are present in the relationship between the piececutter or skidding operator and the logging contractor or forestproducts manufacturer, the piece cutter or skidding operator shallbe deemed to be free from the direction and control of the loggingcontractor or forest products manufacturer in the performance ofservices under s. 108.02 (12) (c) 1., Stats. If one or more of the fac-tors under sub. (1) (a) to (e) are not present, the department shallconsider additional factors of the relationship, both under contractand in fact, including whether:

(a) The piece cutter or skidding operator sets the hours of theday and the days of the week the contract services are to be per-formed;

(b) The piece cutter or skidding operator does not require train-ing by the logging contractor or forest products manufacturer inorder to perform the contract services;

(c) The logging contractor or forest products manufacturermay not discharge the piece cutter or skidding operator except forbreach of contract; and

(d) The rate of compensation for services is set by the piececutter or skidding operator, or is determined through bona fidenegotiations with the logging contractor or forest products manu-facturer, or the piece cutter and skidding operator are free to rejectthe rate of compensation offered by the logging contractor or for-est products manufacturer.

(3) If the department determines that all of the factors undersub. (2) (a) to (d) are present in the relationship between the piececutter or skidding operator and the logging contractor or forestproducts manufacturer, the piece cutter or skidding operator shallbe deemed to be free from the direction and control of the loggingcontractor or forest products manufacturer in the performance ofservices under s. 108.02 (12) (c) 1., Stats. If one or more of the fac-tors under sub. (2) (a) to (d) are not present, the piece cutter orskidding operator may be deemed to be free from the direction andcontrol of the logging contractor or forest products manufacturerunder s. 108.02 (12) (c) 1., Stats.

(4) If the piece cutter or skidding operator is found to be underthe direction or control of the logging contractor or forest productsmanufacturer under subs. (1) and (2), the piece cutter or skiddingoperator shall be deemed to be an employee of the logging con-

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DWD 107.04



tractor or forest products manufacturer under s. 108.02 (12) (c) 1.,Stats.

History: Cr. Register, November, 1991, No. 431, eff. 12−1−91; CR 07−009: am.(2) (intro.), (3) and (4) Register June 2007 No. 618, eff. 7−1−07.

DWD 107.05 Independently established business;customarily engaged. (1) If the department determines thata piece cutter or skidding operator is free from a logging contrac-tor’s or forest products manufacturer’s direction or control in theperformance of services under s. DWD 107.04, the departmentshall examine the following factors to determine whether a piececutter or skidding operator who performs services for a loggingcontractor or forest products manufacturer is performing theseservices in an independently established business in which thepiece cutter or skidding operator is customarily engaged. Thedepartment shall determine whether:

(a) The piece cutter or skidding operator negotiated a contractwith the logging contractor or forest products manufacturer for theright to cut timber or the right to skid logs;

(b) The piece cutter or skidding operator negotiated the com-pensation to be paid for cutting timber or skidding logs;

(c) The piece cutter or skidding operator has an ownershipinterest in a business. In determining whether the piece cutter orskidding operator has an ownership interest in a business, thedepartment shall consider whether the piece cutter or skiddingoperator:

1. May sell or give away the business without restriction fromthe logging contractor or forest products manufacturer;

2. Has an expectation of profit or bears the risk of loss whileperforming services for the logging contractor or forest productsmanufacturer; and

3. Has a monetary investment in the trade, such as tools,equipment and inventory, which are usual and customary in theindustry.

(d) The piece cutter or skidding operator is represented to log-ging contractors and forest products manufacturers as a personwho provides timber cutting or log skidding services;

(e) The piece cutter or skidding operator is free to solicit con-tracts, enter into contracts and perform services under contract formore than one logging contractor or forest products manufacturerat or about the same time; and

(f) The piece cutter or skidding operator determines the rate ofpay, is liable for paying the wages, and actually pays the wages of

individuals, including other piece cutters and skidding operators,engaged by the piece cutter or skidding operator to meet the con-tract obligations.

(2) If the department determines that all of the factors undersub. (1) (a) to (f) are present in the relationship between the piececutter or skidding operator and the logging contractor or forestproducts manufacturer, the piece cutter or skidding operator shallbe deemed to be performing services in an independently estab-lished business in which the piece cutter or skidding operator iscustomarily engaged under s. 108.02 (12) (c) 2., Stats. If one ormore of the factors under sub. (1) (a) to (f) are not present in therelationship between the piece cutter or skidding operator and log-ging contractor or forest products manufacturer, the departmentshall consider additional factors including whether:

(a) The business of the piece cutter or skidding operator couldcontinue when the contractual relationship with the logging con-tractor or forest products manufacturer ends;

(b) The piece cutter or skidding operator is free to perform ser-vices for other logging contractors or forest products manufactur-ers while performing services for the logging contractor or forestproducts manufacturer;

(c) The piece cutter or skidding operator bears the principalburden of maintaining personal expenses such as meals, lodgingand transportation, while performing services;

(d) The piece cutter or skidding operator has a reputation in thecommunity generally on which to rely for business as a piece cut-ter or skidding operator; and

(e) The piece cutter or skidding operator may incur liability fordamages if there is a breach of contract by the piece cutter or skid-ding operator.

(3) If the department determines that all of the factors undersub. (2) (a) to (e) are present in the relationship between the piececutter or skidding operator and the logging contractor or forestproducts manufacturer, the piece cutter or skidding operator shallbe deemed to be performing services in an independently estab-lished business in which the piece cutter or skidding operator iscustomarily engaged under s. 108.02 (12) (c) 2., Stats. If one ormore of the factors under sub. (2) (a) to (e) are not present, thepiece cutter or skidding operator may be deemed to be performingservices in an independently established business in which thepiece cutter or skidding operator is customarily engaged under s.108.02 (12) (c) 2., Stats.

History: Cr. Register, November, 1991, No. 431, eff. 12−1−91; CR 07−009: am.(2) (intro.) and (3) Register June 2007 No. 618, eff. 7−1−07.



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DWD 110.06



Chapter DWD 110

COVERAGE AND RELATED RECORDS AND REPORTS

DWD 110.001 Definitions.DWD 110.01 Purpose.DWD 110.02 Required records to retain; retention periods; department’s investi-

gative powers.DWD 110.03 Required records and reports to submit.DWD 110.04 Conditions for coverage and liability; reporting requirements.DWD 110.05 Conditions for status as a nonprofit organization; reporting require-

ments.

DWD 110.06 Liability due to sickness or accident disability payments.DWD 110.07 Due date for certain reports; contribution reports; reimbursement

financing.DWD 110.08 General provisions relating to reporting wages on the employer’s

contribution report.DWD 110.09 Termination of coverage.DWD 110.10 Reactivating employer accounts.

Note: Chapter ILHR 110 as it existed on June 30, 1990 was repealed and a newchapter ILHR 110 was created effective July 1, 1990. Chapter ILHR 110 was renum-bered Chapter DWD 110 under s. 13.93 (2m) (b) 1., Stats., and corrections madeunder s. 13.93 (2m) (b) 6. and 7., Stats., Register, June, 1997, No. 498.


(2) Notwithstanding ch. DWD 100 and unless the contextclearly indicates a different meaning, in this chapter “employer”means any person who is or becomes subject to the reimbursementfinancing or contribution requirements of ch. 108, Stats., includ-ing multiemployer benefit plans and other third party payors.

History: Cr. Register, June, 1990, No. 414, eff. 7−1−90; emerg. renum. (5m) to(8), (16) and (17) to be (6) to (9), (15) and (16), renum. (9) and (15) to be ILHR101.001 (4) and (9) and am. (9), r. and recr. (14), eff. 2−19−93; renum. (5m) to (8),(16) and (17) to be (6) to (9), (15) and 16., renum. (9) and (15) to be ILHR 101.001(4) and (9) and am. (9), r. and recr. (14), Register, May, 1993, No. 449, eff. 6−1−93;r. (intro.), (3), (15) and (16), renum. (4), (6) and (9) to (14) to be 100.02 (18), (20),(22), (29), (39), (40), (42) and (57), renum. (1), (2), (7), (8) to be 100.02 (11), (14),(13) and (21) and am., renum. (5) to be (2) and am., cr. (1), Register, September, 1995,No. 477, eff. 10−1−95.

DWD 110.01 Purpose. This chapter requires employingunits to maintain work records for individuals who perform ser-vices for them and to submit such records for the department’sinspection and submit and file other reports requested by thedepartment to determine the employing unit’s status and contribu-tion liability under ch. 108, Stats. The chapter specifies the depart-ment’s investigative powers and enumerates the dates by whichcertain records and reports are to be submitted to the department.

History: Cr. Register, June, 1990, No. 414, eff. 7−1−90; emerg. renum. (1) to beILHR 110.01, r. (2), eff. 2−19−93; renum. (1) to be ILHR 110.01, r. (2), Register, May,1993, No. 449, eff. 6−1−93.

DWD 110.02 Required records to retain; retentionperiods; department’s investigative powers. (1) Pur-suant to s. 108.21, Stats., each employing unit shall maintain a trueand accurate work record for every individual who performs ser-vices for that employing unit so that the department may deter-mine the employing unit’s status and contribution liability underch. 108, Stats.

(2) The work record shall include:(a) The full name, address and social security number of each

individual who performs services for the employing unit;(b) The dates on which each individual performed services;(c) The weekly wages earned by each individual who per-

formed services; and(d) The dates on which the wages were paid to each individual.(3) Pursuant to s. 108.21, Stats., the department may, at any

reasonable time, inspect the work records and any other recordsof an employing unit, or of any entity which the department hasreason to believe may be an employing unit, which may show pay-ments for personal services.

(4) Each employing unit shall preserve the work records andany other records which may show payments for personal services

for 6 years from the date on which each individual last performedservices for the employing unit.


DWD 110.03 Required records and reports to sub-mit. Pursuant to ss. 108.14 and 108.21, Stats., each employingunit shall submit any work records and any other records andreports concerning the services performed by individuals for theemploying unit which the department may request. The depart-ment may require the employing unit to make either verbal or writ-ten reports or both.


DWD 110.04 Conditions for coverage and liability;reporting requirements. Any employing unit which is notsubject to the reimbursement financing or contribution provisionsunder ch. 108, Stats., becomes subject if the employing unit meetsthe coverage requirements under ch. 108, Stats. Any employingunit which meets the coverage requirements under ch. 108, Stats.,shall notify the department and accurately and completely reportits employment and wages so that the department may determinethe employing unit’s status and contribution liability. The employ-ing unit shall submit this report to the department within 30 daysafter meeting the coverage requirements under ch. 108, Stats.


DWD 110.05 Conditions for status as a nonprofitorganization; reporting requirements. Except as furtherprovided in this section, no employing unit may be considered tobe a nonprofit organization eligible to apply for reimbursementfinancing until the date on which the department receives a copyof the letter issued by the internal revenue service determining thatthe employing unit is exempt from taxation under section 501 (c)(3) of the internal revenue code. If an employing unit receivessuch a letter from the internal revenue service after the employingunit becomes an employer under s. 108.02 (13) (d) or (e), Stats.,the department shall consider the employing unit to be a nonprofitorganization beginning on January 1 of the year after the year inwhich the internal revenue service issues the letter. The depart-ment shall consider the employing unit to be a nonprofit organiza-tion as of the date specified by the internal revenue service if:

(1) The employing unit has filed a written notice with thedepartment electing reimbursement financing under s. 108.151(2), Stats.;

(2) The employing unit acted diligently in requesting such adetermination from the internal revenue service;

(3) Any delays concerning such a determination are attributa-ble solely to the internal revenue service; and

(4) There is no overpayment of benefits to any claimant dueto the department’s adopting the date specified by the internal rev-enue service.


DWD 110.06 Liability due to sickness or accidentdisability payments. (1) POLICY. Under s. 108.02 (13) (j),

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Stats., an employer includes a person who makes sickness or acci-dent disability payments if the person is classified as an employerunder rules promulgated by the department. This section specifiesthe circumstances under which persons who make sickness oraccident disability payments are to be considered employers forcontribution purposes under ch. 108, Stats. This section also spec-ifies the procedures such employers shall follow in reporting pay-ments and making contributions.

(2) AMOUNTS INCLUDED AS TAXABLE WAGES. The departmentshall treat as wages for contribution purposes under ch. 108,Stats., any sickness or accident disability payments whether madeby an employer, a third party payor, or a multiemployer benefitplan. Whichever employer, third party payor or multiemployerbenefit plan is liable for payment of contributions under this sec-tion shall report these payments as wages on the contributionreport for the quarter in which the payments are made.

(3) PAYMENTS MADE DIRECTLY BY EMPLOYERS. An employerwhich makes sickness or accident disability payments directly toan employee or his or her dependents shall be treated as theemployer for contribution purposes under ch. 108, Stats., withrespect to these payments.

(4) PAYMENTS BY THIRD PARTY PAYORS AND MULTIEMPLOYERBENEFIT PLANS. (a) General rule for third party payors. Exceptas provided in pars. (b) to (f), a third party payor which makessickness or accident disability payments shall be treated as theemployer for contribution purposes under ch. 108, Stats., withrespect to these payments.

(b) Notice by third party payors to shift tax. If a third partypayor timely notifies the employer for which services are nor-mally performed of the amount of the sickness or accident disabil-ity payments made during any quarter, the employer shall betreated as the employer for contribution purposes under ch. 108,Stats. The third party payor shall notify the employer, in writing,by the 15th day of the month after the end of the quarter in whichthe payments are made. In this paragraph, the employer for whichservices are normally performed is the last employer which madecontributions on behalf of the employee to the plan or systemunder which the sickness or accident disability payments arebeing made and for which the employee worked prior to the sick-ness or disability.

(c) Third party payors as agents or insurers. A third partypayor which makes sickness or accident disability payments as anagent for the employer or directly to the employer may not betreated as the employer for contribution purposes under ch. 108,Stats., unless the agency agreement so provides. The determiningfactor as to whether a third party payor is an agent of the employeris whether the third party payor bears any insurance risk and isreimbursed on a cost plus fee basis. If the third party payor bearsno insurance risk and is reimbursed on a cost plus fee basis, thethird party payor is an agent of the employer even if the third partypayor is responsible for determining eligibility of the employee ordependent for sickness or accident disability payments. If the thirdparty payor is paid an insurance premium and is not reimbursedon a cost plus fee basis, the third party payor is not an agent of theemployer but rather a third party insurer and shall be treated as theemployer for contribution purposes under ch. 108, Stats., unlessthe third party insurer complies with par. (b).

(d) Relationship among third party insurers, multiemployerbenefit plans and employers. A third party insurer under a con-tract of insurance with a multiemployer benefit plan which isrequired to make sickness or accident disability payments pur-suant to a collective bargaining agreement shall be treated as theemployer for contribution purposes under ch. 108, Stats., withrespect to these payments unless the third party insurer notifies themultiemployer benefit plan of the amount of these payments, inwriting, by the 15th day of the month after the end of the quarterin which the payments are made. If such timely notice is given, themultiemployer benefit plan shall be treated as the employer

unless, within 6 business days after receipt of the notice, the multi-employer benefit plan notifies the employer for which services arenormally performed of the amount of the sickness or accident dis-ability payments made during the quarter. If the multiemployerbenefit plan gives such timely notice, the employer for which ser-vices are normally performed shall be treated as the employer forcontribution purposes under ch. 108, Stats. In this paragraph, theemployer for which services are normally performed is the lastemployer which made contributions on behalf of the employee tothe plan or system under which the sickness or accident disabilitypayments are being made and for which the employee workedprior to the sickness or disability.

(e) Multiemployer benefit plans as insurers. If the multiem-ployer benefit plan is the insurer under par. (d), the multiemployerbenefit plan shall be treated as the employer for contribution pur-poses under ch. 108, Stats., unless the plan notifies the employerof the amount of the sickness or accident disability payments, inwriting, by the 15th day of the month after the end of the quarterin which the payments are made.

(f) Third party administrators for multiemployer benefit plans.A third party administrator which makes sickness or accident dis-ability payments as an agent for a multiemployer benefit plan maynot be treated as the employer for contribution purposes under ch.108, Stats.

(5) REQUIRED RECORDS TO RETAIN; DEPARTMENT’S POWERS. (a)Pursuant to s. 108.21, Stats., each payor of sickness or accidentdisability payments shall maintain a true and accurate paymentrecord for every individual who receives such payments so thatthe department may determine the payor’s status and contributionliability under ch. 108, Stats.

(b) The payment record shall include:1. The full name, address and social security number of each

individual who receives a sickness or accident disability payment;2. The date on which the payment was made; and3. The amount of the payment.

(c) Pursuant to s. 108.21, Stats., the department may, at anyreasonable time, inspect the records of a payor, or of any entitywhich the department has reason to believe may be a payor, whichmay show sickness or accident disability payments so that thedepartment may determine the payor’s status and contribution lia-bility under ch. 108, Stats.

(d) Each payor shall preserve the sickness or accident disabil-ity payment records for 6 years from the date on which the lastpayment was made.

(6) REQUIRED RECORDS AND REPORTS TO SUBMIT. Pursuant toss. 108.14 and 108.21, Stats., each payor of sickness or accidentdisability payments shall submit any records and reports concern-ing these payments which the department may request so that thedepartment may determine the payor’s status and contribution lia-bility under ch. 108, Stats. The department may require the payorto make verbal or written reports or both.

(7) APPLICABLE PROVISIONS. The provisions of ss. DWD110.04, 110.05, 110.07 and 110.08 as these provisions relate toemployers and employing units shall also apply to payors of sick-ness or accident disability payments.

History: Cr. Register, June, 1990, No. 414, eff. 7−1−90; emerg. renum. fromILHR 110.11 and am. (1) and (7), eff. 2−19−93; renum. from ILHR 110.11 and am.(1) and (7), Register, May, 1993, No. 449, eff. 6−1−93.

DWD 110.07 Due date for certain reports; contribu-tion reports; reimbursement financing. (1) NEWLY SUB-JECT EMPLOYERS; PAYMENT OF CONTRIBUTIONS. Under s. 108.17(1m), Stats., an employer which becomes newly subject to thecontribution provisions of ch. 108, Stats., based on employmentduring any year shall pay contributions based on payroll for allquarters beginning with the first quarter in the year in which theemployer became subject to ch. 108, Stats. The employer shallpay such contributions by the close of the month next followingthe first full quarter occurring after the quarter during which the



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liability was incurred except that the due date may not be later thanJanuary 31 of the succeeding year.

(2) ELECTION OF REIMBURSEMENT FINANCING; NOTICES ANDASSURANCES. (a) Any notice of election of reimbursement financ-ing by an employer other than a newly subject employer undersub. (1) and any assurance of reimbursement are delinquent unlessthe department receives the notice or assurance by its due date. Ifthe due date of the notice or assurance would otherwise be a Satur-day, Sunday or legal holiday under state or federal law, the duedate is the next following day which is not a Saturday, Sunday orlegal holiday under state or federal law.

(b) A nonprofit organization which discontinues participationin a group reimbursement account under s. 108.151 (6), Stats.,may elect reimbursement financing in its own name by filing anotice of election of reimbursement financing with the depart-ment on or before December 31 of the year in which the groupreimbursement account is terminated.

(3) FILING OF CONTRIBUTION REPORTS; GENERAL DUE DATES. (a)Each employer, including a nonprofit organization which haselected reimbursement financing or a government unit on reim-bursement financing, shall file an employer’s contribution reportwith the department whether or not any contributions or reim-bursement payments are currently due. Each employer shall payany required contributions to the department concurrent with thefiling of the report, except that each government unit and non-profit organization which has elected reimbursement financingshall submit reimbursement payments when billed by the depart-ment. The department may exempt any employer whose accountthe department has placed on inactive status with a view towardtermination of the account from the filing requirements of thissubsection. The department may also exempt any employerwhose business reflects a seasonal pattern from the filing require-ments of this subsection for quarters in which the employer cus-tomarily has no payroll.

(b) Except as otherwise provided in this section, under s.108.17 (2), Stats., the due dates for each contribution report are asfollows:

1. The first quarterly report covering the months of January,February and March is due on the following April 30th;

2. The second quarterly report covering the months of April,May and June is due on the following July 31st;

3. The third quarterly report covering the months of July,August and September is due on the following October 31st;

4. The fourth quarterly report covering the months of Octo-ber, November and December is due on the following January31st.

(4) DUE DATES FALLING ON WEEKENDS AND HOLIDAYS. Unders. 108.22 (1) (b) and (c), Stats., any contribution report or paymentis delinquent unless the department receives the report or paymentby its due date except as further provided under sub. (5). If the duedate of the report or payment would otherwise be a Saturday, Sun-day or legal holiday under state or federal law, the due date is thenext following day which is not a Saturday, Sunday or legal holi-day under state or federal law.

(5) DUE DATES FOR MAILED REPORTS AND REIMBURSEMENTS.Under s. 108.22 (1) (c), Stats., the department shall consider astimely any contribution report or payment which is either post-marked no later than the applicable due date or received by thedepartment no later than 3 days after that due date, except that thedepartment shall only consider a payment required under s.108.15 (5) (b) or 108.151 (5) (f), Stats., as timely if it is receivedby the department no later than the due date specified on the bill.

(6) MONTHLY REPORTING IN CERTAIN CASES. The departmentmay require an employer which is delinquent in submitting a con-tribution report or payment required under this chapter or underch. 108, Stats., to submit succeeding contribution reports on amonthly basis until the department again approves a return to

quarterly reporting. The employer shall submit the payments bythe close of the month next following the end of each month.

(7) OTHER DUE DATES. For other applicable due dates and datesbeyond which various reports and notices are considered to bedelinquent, see ss. 108.15 (3), (5), (6), (7), (8) and (9), 108.151 (2)to (5), 108.16 (8), 108.17 (1m) and (2), 108.18 (2) and (7), 108.19(1m), 108.205 and 108.22 (1), Stats.

(8) PAYMENTS. The employer shall remit contributions andany other payments due under this chapter to the address specifiedby the department in its correspondence with the employer in theform of a check, draft or money order payable to the departmentof workforce development.

History: Cr. Register, June, 1990, No. 414, eff. 7−1−90; emerg. renum. fromILHR 110.06 eff. 2−19−93; renum. from ILHR 110.06, Register, May, 1993, No. 449,eff. 6−1−93; am. (8), Register, September, 2000, No. 537, eff. 10−1−00.

DWD 110.08 General provisions relating to report-ing wages on the employer’s contribution report.(1) WISCONSIN TOTAL WAGES. Each employer shall report all cov-ered wages paid or constructively paid during the applicable quar-ter on the employer’s contribution report.

(2) CLAIMING EXCLUSIONS. Each employer shall total theamount of wages paid to its employees which are in excess of$10,500 per employee for the calendar year. This sum shall besubtracted from the amount of covered wages and the remaindershall be reported on the employer’s contribution report as“defined taxable payroll”.

History: Cr. Register, June, 1990, No. 414, eff. 7−1−90; emerg. renum. fromILHR 110.07 eff. 2−19−93; renum. from ILHR 110.07, Register, May, 1993, No. 449,eff. 6−1−93.

DWD 110.09 Termination of coverage. (1) PROCE-DURE. Under the provisions of s. 108.02 (13) (i), Stats., the depart-ment may terminate an employer’s coverage on its own motion oron application by the employer. The department may terminatecoverage and close the employer’s account if the employer:

(a) Ceases to exist;(b) Transfers its entire business; or(c) Has not met the minimum payroll or employment require-

ments or is not otherwise subject under s. 108.02 (13) (b) to (g),Stats., for a calendar year.

(2) EFFECTIVE DATES OF TERMINATION. If the termination ofcoverage is based on an employer’s application, the departmentshall terminate coverage and close the employer’s account at theclose of the quarter in which the department received the applica-tion. If the department terminates an employer’s coverage on itsown motion, the department shall close the account as of the datespecified in the notice of termination.

(3) EMPLOYERS OF AGRICULTURAL LABOR OR DOMESTIC SER-VICE. (a) The department may make a refund of any contributionspaid on employment excluded under s. 108.02 (15) (k) 1. or 2.,Stats., by an employer of agricultural labor or domestic servicewhose coverage has been terminated, unless the department paidbenefits based on this excluded employment.

(b) An employer of agricultural labor or domestic servicewhich no longer meets the minimum payroll or employmentrequirements under s. 108.02 (13) (c) or (d), Stats., shall continueto report all payroll to the department as long as the employer issubject under another provision of s. 108.02 (13), Stats.

History: Cr. Register, June, 1990, No. 414, eff. 7−1−90; emerg. rn. from ILHR110.16 eff. 2−19−93; rn. from ILHR 110.16, Register, May, 1993, No. 449, eff.6−1−93.

DWD 110.10 Reactivating employer accounts. (1) Ifthe balance in the employer’s account is to be or has been creditedto the balancing account under s. 108.16 (6) (c), Stats., the depart-ment may reactivate the employer’s account, on its own motionor at the employer’s request, as of the date of coverage if:

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(a) The employer had payroll within 6 months of the effectivedate of an initial determination terminating coverage under s.108.02 (13) (i), Stats.; or

(b) The account was closed because the employer failed toreport any payroll.

History: Cr. Register, June, 1990, No. 414, eff. 7−1−90; emerg. renum. fromILHR 110.17, eff. 2−19−93; renum. from ILHR 110.17, Register, May, 1993, No.449, eff. 6−1−93.



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Chapter DWD 111

QUARTERLY WAGE REPORTING PROCEDURES

DWD 111.001 Definitions.DWD 111.01 Purpose.DWD 111.02 Wage reporting procedures; health insurance information; due

dates.

DWD 111.03 Processing of reports.DWD 111.04 Types of wage reports.DWD 111.05 Original reports required; mailing of reports and magnetic media.DWD 111.06 Correcting prior wage reports.

Note: Chapter ILHR 111 was renumbered Chapter DWD 111 under s. 13.93 (2m)(b) 1., Stats. and corrections made under s. 13.93 (2m) (b) 6. and 7. Stats., Register,June, 1997, No. 498.

DWD 111.001 Definitions. Unless the context clearly in-dicates a different meaning, the definitions in ch. DWD 100 applyto this chapter.

History: Cr. Register, February, 1989, No. 398, eff. 3−1−89, renum. (intro.) to be111.001 and am., renum. (8) to (10) to be 100.02 (48), (68) and (69), r. (1) to (7), Reg-ister, September, 1995, No. 477, eff. 10−1−95.

DWD 111.01 Purpose. (1) Federal law requires everystate to have a system for employers to file quarterly wage reportswith an agency of each state. 1987 Wis. Act 38 implemented thefederal wage reporting requirements by requiring each employerto file with the department, in such form as the department by rulemay require, a quarterly wage report for each employee who isemployed by the employer during the applicable quarter.

(2) This chapter specifies the procedures by which employersmay comply with the quarterly wage reporting requirements. Thechapter also considers such matters as the information required inthe various reports, the methods by which employers make cor-rections to reports, and fees assessed for violation of the reportingrequirements.

History: Cr. Register, February, 1989, No. 398, eff. 3−1−89.

DWD 111.02 Wage reporting procedures; health in-surance information; due dates. (1) (a) Under s. 108.205,Stats., each employer shall submit a wage report to the depart-ment. The report shall contain the name, social security numberand the amount of covered wages paid or constructively paid toeach employee who is employed by the employer during the quar-ter. Each employer shall make certain that the amount specified ascovered wages on the contribution report equals the total wagesreported for all employees on the wage report.

(b) Each employer shall notify the department as to whetheror not it provides access to a health insurance plan for any of itsemployees.

(2) Under s. 108.205, Stats., the due dates for each wage reportare as follows:

(a) The wage report covering the months of January, Februaryand March is due on the following April 30th;

(b) The wage report covering the months of April, May andJune is due on the following July 31st;

(c) The wage report covering the months of July, August andSeptember is due on the following October 31st;

(d) The wage report covering the months of October, Novem-ber and December is due on the following January 31st.

(3) A wage report which is delivered other than by mail istimely under sub. (2), if it is received by the department no laterthan the due date or, if the due date falls on a Saturday, Sunday orlegal holiday under state or federal law, by the next following daywhich is not a Saturday, Sunday or legal holiday under state or fed-eral law. A wage report which is mailed is timely if it is either post-marked by the due date or received by the department no later than3 days after the due date.

(4) For the procedures to follow in completing and submittingcontribution reports, see ch. DWD 110.

Note: The department of health and social services uses the insurance coverageinformation obtained under s. DWD 111.02 (1) (b) to control abuse and determine theavailability of reimbursement for charges incurred by individuals eligible for theMedicaid program.


DWD 111.03 Processing of reports. (1) Each employ-er shall submit the wage reports on forms provided by the depart-ment, on magnetic media in a format authorized by the depart-ment, or on other media authorized by the department.

(2) Each employer which uses a printed medium shall type orprint the information in the format specified by the department onthe form or template. Employers which use a computer printoutmay use unlined 8 1/2� by 11� white paper.


DWD 111.04 Types of wage reports. (1) EMPLOYERSWITH FEWER THAN 10 EMPLOYEES. An employer with fewer than 10employees to report for the quarter may submit its contributiondata and wage record data on the Combined Quarterly Contribu-tion Report and Wage Report (Form UC−101A), or file its con-tribution data on the Quarterly Contribution Report (FormUCT−101), and submit its wage record date on a medium ap-proved by the department.

(2) EMPLOYERS WITH 10 OR MORE EMPLOYEES. An employerwith 10 or more employees to report for the quarter shall submitits contribution data on the Quarterly Contribution Report (FormUCT−101). The employer may submit its wage record data on theQuarterly Wage Report for use in a typewriter (Form UC−7823),or on the Quarterly Wage Report for use in computer printers(Form UC−7827), or use another medium approved by the depart-ment.


DWD 111.05 Original reports required; mailing of re-ports and magnetic media. Each employer shall file originalforms with the department for all printed, typed and computer−generated contribution reports and wage reports. Each employershall mail the wage report and contribution report according to theinstructions furnished on the contribution report which the depart-ment mails to each employer.


DWD 111.06 Correcting prior wage reports. (1) Eachemployer shall notify the department of any corrections which arenecessary on wage reports. An employer which desires to makea correction to a prior wage report should consult the departmentalbooklet, Unemployment Insurance Handbook for Employers.

(2) Employers with corrections to reports shall mail correc-tions to the Department of Workforce Development, Unemploy-ment Insurance Division, Attention: Wage Record Unit, P.O. Box7962, Madison, Wisconsin 53707.

(3) The department shall accept replacement data to correctwage information previously reported on magnetic file. The em-ployer should contact the magnetic media coordinator for addi-tional information on the procedure to follow in providing the cor-rect wage information.

History: Cr. Register, February, 1989, No. 398, eff. 3−1−89; am. (1) and (2), Reg-ister, September, 2000, No. 537, eff. 10−1−00.

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Chapter DWD 113

SETTLEMENT OF DISPUTES AND COMPROMISE OF LIABILITIES

DWD 113.001 Definitions.DWD 113.01 Purposes.DWD 113.02 Settlement.DWD 113.025 Waiver of interest.DWD 113.03 Compromise of employer liability.

DWD 113.04 Compromise of personal liability.DWD 113.05 General procedural provisions.DWD 113.06 Disposition of warrants.DWD 113.07 Reopening compromised liability.

Note: Chapter ILHR 113 was effective on March 1, 1994, except that ss. ILHR113.03 and 113.04 are also applicable to installment payment agreements entered onor after January 7, 1990. Chapter ILHR 113 was renumbered Chapter DWD 113under s. 13.93 (2m) (b) 1., Stats. and corrections made under s. 13.93 (2m) (b) 6. and7. Stats., Register, June, 1997, No. 498.


(2) IN THIS CHAPTER. Notwithstanding ch. DWD 100, the fol-lowing words and phrases have the designated meanings unlessthe context clearly indicates a different meaning:

(a) “Action” means a circuit court proceeding for judicialreview of a commission decision or an appeal to either the courtof appeals or the supreme court.

(b) “Decision” means a written resolution by an administrativelaw judge of an appeal from a determination or a written resolutionof a petition for review by the commission or a written resolutionof an action for judicial review by a court of competent jurisdic-tion.

(c) “Determination” means an initial determination issuedunder s. 108.10 (1), Stats.

(d) “Employer”, in addition to the meaning contained in s.108.02 (13), Stats., includes an employing unit which was for-merly an employer under s. 108.02 (13), Stats.

History: Cr. Register, February, 1994, No. 458, eff. 3−1−94, r. (intro.), (5), renum.(1), (4), (6) and (7) to be (2) (a), (b), (c) and (d), renum. (2), (3), (8), (9) and (10) tobe 110.02 (9), (10), (44), (51) and (52), cr. (1), (2), Register, September, 1995, No.477, eff. 10−1−95.

DWD 113.01 Purposes. (1) This chapter establishesstandards for the following circumstances:

(a) The settlement of disputes between the department and par-ties to determinations, decisions or actions.

(b) The compromise of liabilities for contributions, reimburse-ments in lieu of contributions, interest, penalties and costsassessed under ch. 108, Stats.

(c) In limited circumstances, waiving or decreasing the interestcharged under s. 108.22 (1) (a) or 108.17 (2c) (c), Stats.

(2) This chapter does not affect the application of s. 108.10 (1)and (6), Stats.

History: Cr. Register, February, 1994, No. 458, eff. 3−1−94; CR 13−106: am. (1)(intro.), cr. (1) (c) Register July 2014 No. 703, eff. 8−1−14.

DWD 113.02 Settlement. (1) Under s. 108.10 (8), Stats.,the department may settle in whole or in part:

(a) Any determination which has been appealed, which has notbecome final and which has been referred from the bureau of taxand accounting to the bureau of legal affairs; and

(b) Any decision or action which has not become final.(2) Settlement shall be based upon advice of counsel for the

unemployment compensation division, who shall certify that,after having fully investigated the matter, it is his or her opinionthat one or more of the following conditions exists:

(a) The department has made an error of law or fact which, ifcorrected, would negate or change the initial determination issuedin the case.

(b) Given the available evidence, there is significant doubt asto the ability of the department to prevail in the dispute withrespect to one or more specific issues and there is little or no likeli-hood of producing sufficient additional evidence in favor of thedepartment regarding the issues prior to or at a hearing under s.108.10 (2), Stats.

(c) Prior to a hearing under s. 108.10 (2), Stats., the departmenthas discovered additional relevant and material evidence whichwould negate or change the initial determination in the case.

(d) Given the evidence in the record or the nature of a decisionat a lower level, or both, there is significant doubt as to the abilityof the department to prevail on appeal with respect to one or morespecific issues.

(e) All or part of any interest liability was incurred as a resultof undue delay on the part of the department such that there is validreason to cancel that liability.

(f) There are valid legal defenses of estoppel or laches againstthe department as to all or part of the initial determination(s).

(3) A settlement may be implemented by any one or more ofthe following methods:

(a) Under s. 108.10 (1), Stats., the department may amend anyinitial determination affected by the settlement prior to a hearingon the determination(s).

(b) Under s. 108.10 (1), Stats., the department may set asidethe applicable initial determination(s) prior to a hearing on thedetermination(s) and issue whatever new initial determination(s)are necessary to reflect the terms of the settlement.

(c) The department and the opposing party may enter into awritten stipulation which sets forth the terms of the settlement.The stipulation is subject to the approval of the administrative lawjudge assigned to the case.

(d) The opposing party may withdraw all or part of the appealof the department’s initial determination(s).


DWD 113.025 Waiver of interest. (1) Except as pro-vided in s. DWD 113.02 or 113.03, the department may grant awaiver or decrease of interest owed by an employer if theemployer satisfies all of the following conditions:

(a) The employer pays the full payment of any taxes andassessments due within 30 days following resolution of all issues.Until the employer pays all of the correct amount of taxes andassessments due, the department may not waive or decrease anyof the interest owed by the employer.

(b) The employer files any wage or tax report due within 30days following resolution of all issues. Until the employer filesall of the wage or tax reports that are due, the department may notwaive or decrease any of the interest owed by the employer.

(c) The employer has no other outstanding reports, contribu-tions, interest, penalty, or other fees due.

(d) The employer was determined within the last year to besubject to Wisconsin unemployment insurance law or has a his-tory of timely filing required reports, including wage and taxreports, and of making payments in a timely manner.



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(e) The employer or a business for which the employer is a suc-cessor, pursuant to the requirements of s. 108.16 (8), Stats., hasnever previously received a waiver or decrease in interest chargedunder s. 108.22 (1) (a) or 108.17 (2c) (c), Stats.

(f) There has not been a hearing before an administrative lawjudge on an appeal under s. 108.10, Stats., regarding the tax liabil-ity associated with the interest.

(2) If all of the conditions of sub. (1) are satisfied, the depart-ment may waive or decrease the interest charged under s. 108.22(1) (a) or 108.17 (2c) (c), Stats., if the interest charged resultedfrom any of the following circumstances:

(a) The employer failed to pay taxes or underpaid taxes by therequired due date established by the department as a result ofexcusable neglect. An erroneous contention regarding the unem-ployment insurance law or misunderstanding of the obligationsunder the law shall not constitute excusable neglect.

Note: The following are examples of excusable neglect:Embezzlement by an accountant or an employee who is not related to the employersuch that the embezzlement caused the interest to be due.Inaccurate written communication given to the employer by the Wisconsin Divi-sion of Unemployment Insurance that affirmatively misled the employer as to itsduties and obligations such that the inaccurate written communication caused theinterest to be due.(b) An inadvertent mathematical miscalculation by the

employer of the amount of tax due resulting in a de minimis under-payment of taxes.

(3) A denial of a request for a waiver or decrease of interestunder sub. (2) and s. 108.22 (1) (cm), Stats., is not an appealabledecision.

History: CR 13−106: cr. Register July 2014 No. 703, eff. 8−1−14.

DWD 113.03 Compromise of employer liability.(1) Under s. 108.10 (8), Stats., the department may compromisethe liability of any employer as established in any final determina-tion, decision or action, together with any subsequent collectioncosts, if:

(a) The employer makes a sworn application for the compro-mise of the employer’s liability to the department, including afinancial statement if requested, in such form as the departmentprescribes;

(b) The employer is not a government unit;(c) The employer is not the debtor in a case under the United

States bankruptcy code with respect to any liability under ch. 108,Stats., which is not dischargeable in bankruptcy unless:

1. In a case under chapter 7 of the bankruptcy code, there areinsufficient assets to pay the liability in full under with the statu-tory order of distribution; or

2. In a case under chapter 11 or 12 of the bankruptcy code, theconfirmed plan of reorganization provides for the sale of or dis-tribution to creditors of all of the property of the employer andthere are insufficient assets to pay the liability.

(d) With respect to an employer that is a nonprofit organizationand whose liability or any part of whose liability was incurredwhile subject to reimbursement financing status under s. 108.151(2), Stats., the employer’s assurance of reimbursement has eitherbeen applied to the liability or the application for compromise pro-vides for such assurance; and

(e) The department finds that the employer is unable to pay thefull amount of the contributions or payments in lieu of contribu-tions, interest, penalties and costs, except, with respect to anemployer still in the same business or operation as when the liabil-ity sought to be compromised was incurred:

1. The employer’s application for compromise must offerpayment in an amount not less than the unpaid contributions orunpaid payments in lieu of contributions, including any contribu-tions owed as a successor under s. 108.16 (8) (f), Stats.;

2. The required payment of all interest, penalties or costswould pose an immediate threat to the financial viability of theemployer; and

3. Current contributions or payments in lieu of contributionsare being paid.

(2) If the conditions of sub. (1) are satisfied, the departmentshall determine the amount that the employer is able to pay andmay issue an acceptance of the application for compromise in thedetermined amount.

(3) Notwithstanding the exception in sub. (1) (e), the depart-ment may compromise unpaid contributions on wages for domes-tic service arising under s. 108.02 (13) (d), Stats., for any timeperiod prior to the effective date of the existence of a fiscal agentor fiscal intermediary under s. 46.27 (5) (i), Stats.

(4) Notwithstanding sub. (1) (e), in determining the amount ofthe accepted compromise, the department may consider whether:

(a) Any part of any interest liability was incurred as a result ofundue delay on the part of the department such that there is validreason to compromise the interest liability.

(b) In the opinion of counsel for the unemployment compensa-tion division, the employer could have raised valid legal defensesof estoppel or laches against the initial determination(s).


DWD 113.04 Compromise of personal liability.(1) The department may compromise the liability of any individ-ual whose liability for the unpaid contributions, interest, penaltiesand costs of a corporation has been finally established under s.108.22 (9), Stats., if:

(a) The individual makes a sworn application to the depart-ment for the compromise of the individual’s liability, including afinancial statement if requested, in such form as the departmentprescribes;

(b) The individual is not the debtor in a case under the UnitedStates bankruptcy code with respect to any liability under ch. 108,Stats., which is not dischargeable in bankruptcy unless:

1. In a case under chapter 7 of the bankruptcy code, there areinsufficient assets to pay the liability in full under the statutoryorder of distribution; or

2. In a case under chapter 11 or 12 of the bankruptcy code theconfirmed plan of reorganization provides for the sale of or dis-tribution to creditors of all of the property of the individual andthere are insufficient assets to pay the liability; and

(c) The department finds that the individual is unable to paythe full amount of the liability.

(2) If the conditions of sub. (1) are satisfied, the departmentshall determine the amount that the individual is able to pay andmay issue an acceptance of the application for compromise in thedetermined amount.

(3) In making its finding that the individual is unable to paythe full amount of the liability under sub. (1) (c) and its determina-tion of the amount that the individual is able to pay, the departmentshall consider the individual’s present and prospective income.

(4) The department’s acceptance of a compromise under thissection shall not affect the liability of any other entity againstwhich the department may issue or has issued a determination ofliability for the unpaid contributions of the same corporation.

(5) In an application for compromise under this section, anindividual liable or potentially liable at the time of application forthe liabilities of more than one corporation under s. 108.22 (9),Stats., shall disclose all such liabilities, including any liabilitieswhich are not final. Failure to make such disclosure shall makethe individual ineligible for compromise of the undisclosed liabil-ity in any later application for compromise under this section.

(6) An individual granted a compromise under this sectionshall not be eligible for a compromise of any liabilities, of what-ever nature, incurred for tax periods subsequent to the acceptanceof the compromise.


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DWD 113.05 General procedural provisions.(1) The department may request additional information and mayalso examine the employer and such other persons as it deems nec-essary, under oath, regarding the employer’s application.

(2) The department shall acknowledge in writing the receiptof an application for compromise within 30 days of such receipt.The department’s acceptance of the application for compromiseshall be in writing and be issued with the concurrence of the trea-surer of the unemployment compensation fund or his or her desig-nee. The acceptance shall be effective only if the amount deter-mined in the acceptance is paid to the department within 30 daysfrom the date of the acceptance, except as otherwise providedunder an installment arrangement under sub. (3). Payment mustbe in cash or by guaranteed instrument payable only to the depart-ment.

(3) The department may allow payment of the determinedamount by installment payments upon such conditions as thedepartment shall prescribe. In the event of failure to make anyinstallment payment when due, which failure is not excused inwriting by the department, the department may declare its accept-ance of the application for compromise to be null and void andmay proceed to collect the balance of the original liability usingwhatever remedies are available to it by law.

(4) The submission of an application for compromise shall notoperate to stay collection proceedings. However, the departmentmay defer collection during the pendency of an application if it issatisfied that the interests of the state will not be jeopardized.

(5) Frivolous or incomplete applications and applicationssubmitted for the purpose of delaying collection of the liabilityshall be immediately rejected.


DWD 113.06 Disposition of warrants. Upon timelypayment of the amount set forth in the department’s acceptance ofcompromise, the department shall issue a release of any outstand-ing warrant against the employer or individual.


DWD 113.07 Reopening compromised liability. Thedepartment may declare a compromise void at any time if it ascer-tains that:

(1) The employer or individual submitted a materially falseapplication for compromise; or

(2) Prior to its acceptance of the application for compromisethe employer or individual concealed or disposed of income orproperty which could have been used to pay any part of the origi-nal liability.




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Chapter DWD 114

LICENSE REVOCATION AND FINANCIAL RECORD MATCHING PROGRAM

DWD 114.01 Definitions.DWD 114.10 Purpose.DWD 114.20 Certification of delinquency.

DWD 114.30 Installment payment plans.DWD 114.40 Other enforcement actions not prohibited.DWD 114.50 Financial record matching program.

DWD 114.01 Definitions. (1) Except as provided in sub.(2), the definitions in ch. DWD 100 apply to this chapter.

(2) Notwithstanding ch. DWD 100, in this chapter:(a) “Applicant for a license” means an employer as defined in

s. 108.02 (13), Stats., or any individual who is found personallyliable under s. 108.22 (2) and (9), Stats., and applies for a licenseas defined in s. 108.227 (1) (e), Stats.

(b) “Contribution” has the meaning given in s. 108.227 (1) (a),Stats.

(c) “Delinquent” means a license holder or applicant for alicense who is liable for any contributions or assessments whichremain unpaid after the applicable due date.

(d) “Liable for delinquent contributions” has the meaninggiven in s. 108.227 (1) (d), Stats.

(e) “Licensing department” has the meaning given in s.108.227 (1) (f), Stats.

(f) “License holder” means an employer as defined in s. 108.02(13), Stats., or any individual who is found personally liable unders. 108.22 (2) and (9), Stats., and possesses a license as defined ins. 108.227 (1) (e), Stats.

(g) “Nondelinquency certificate” has the meaning given in s.108.227 (1) (g), Stats.


DWD 114.10 Purpose. This chapter specifies all of thefollowing:

(1) Procedures to be used before taking action under ss.102.17 (1) (ct), 103.275 (2) (bt), 103.34 (10) (d), 103.91 (4) (d),103.92 (8), 104.07 (7), 105.13 (4), or 108.227 (3) (b), Stats., withrespect to a person whose license or credential is to be denied, notrenewed, discontinued, suspended, or revoked based on delin-quent unemployment insurance tax contributions.

(2) Procedures under which the department shall enter intoagreements with financial institutions doing business in this stateto operate the financial record matching program under s.108.223, Stats.


DWD 114.20 Certification of delinquency. (1) Afterthe department has issued an initial determination as specifiedunder s. 108.10, Stats., finding a license holder or applicant for alicense delinquent in making contributions as specified under s.108.227 (1) (d), Stats., and after all potential appeals by the licenseholder or applicant for a license are exhausted, the departmentshall do any of the following:

(a) Issue a warrant as specified under s. 108.22 (2) and (3),Stats.

(b) Issue and provide by personally serving or mailing by certi-fied mail to the last known address of the license holder or appli-cant for a license, a certified notice of liability that includes all ofthe following information:

1. The mailing date of the notice.2. The payment amount demanded.3. A statement that the department may issue a certificate of

delinquency to a licensing department that may result in the

license or credential being denied, not renewed, discontinued,suspended, or revoked.

4. A statement that the license holder or applicant for a licensehas 14 calendar days from the date of mailing of the notice to sub-mit the full payment identified under subd. 2. or to enter into aninstallment payment plan schedule that is established by thedepartment under s. DWD 114.30.

(2) Upon request of any license holder or applicant for alicense who has paid the full amount demanded, has entered intoand complied with an installment payment plan, or is otherwisenot liable for delinquent contributions, the department shall issuea nondelinquency certificate to the license holder or applicant fora license and any licensing department that received a certificateof delinquency.

(3) The department shall issue a certificate of delinquency toa licensing department if all of the following apply:

(a) The department complied with the requirements under sub.(1) (a) and (b).

(b) The department received a request for a certification froma licensing department as to whether a license holder or an appli-cant for a license is liable for delinquent contributions.

(c) The license holder or applicant for a license has not paidthe full payment demanded or entered into and complied with aninstallment payment plan.


DWD 114.30 Installment payment plans. (1) Anylicense holder or applicant for a license who is unable to pay thefull amount of the delinquent unemployment insurance contribu-tions, costs, penalties, and interest may negotiate with the depart-ment to pay such contributions, costs, penalties, and interest ininstallments through a payment plan. The license holder or appli-cant for a license shall provide a statement of the reasons such con-tributions, costs, penalties, and interest cannot be paid in full andshall set forth the plan of installment payments proposed by thelicense holder or applicant for a license. Upon approval of suchplan by the department and the timely payment of installments setforth in the plan, collection proceedings with respect to such con-tributions, costs, penalties, and interest shall be withheld. If thelicense holder or applicant for a license fails to make any install-ment payment as scheduled, the department may cancel theinstallment payment plan and proceed to collect the unpaid por-tion of such contributions, costs, penalties, and interest in the man-ner provided by law, and after providing 7 days notice to thelicense holder or applicant for a license, issue a certificate of delin-quency. The department may require license holders or applicantsfor a license who make installment payments under this paragraphto do so by electronic funds transfer.

(2) A delinquent license holder or applicant for a license mayenter into an installment payment plan that will allow the delin-quent license holder or applicant for a license to make full pay-ment of all delinquencies. The installment payment plan shallprovide sufficient time and payment terms of the license holder orapplicant for a license to be able to pay all delinquencies and shallconsider the ability of the license holder or applicant for a licenseto be able to pay all delinquencies.

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DWD 114.30



(3) A license holder or applicant for a license in an activeinstallment payment plan shall pay current and subsequent quar-terly contributions in full and on the date specified by the depart-ment.


DWD 114.40 Other enforcement actions not prohib-ited. Certifying a license holder or applicant for a license liablefor delinquent contributions does not limit the department fromtaking other actions required or permitted by law to collect con-tributions from the license holder or applicant for a license.


DWD 114.50 Financial record matching program. A

financial institution doing business in this state shall enter into anagreement with the department to participate in the exchange ofdata on a quarterly basis. To the extent feasible, the informationrequired under this agreement shall be submitted by electronicmeans as prescribed by the department. The financial institutionshall sign the agreement and return the agreement to the depart-ment within 20 business days of receipt of the agreement. Thedepartment shall review the agreement and, if all conditions unders. 108.223, Stats., have been met, shall sign the agreement andprovide the financial institution with a copy of the signed agree-ment. Any changes to the conditions of the agreement shall besubmitted by the financial institution or the department at least 60days prior to the effective date of the change.




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Chapter DWD 115

BUSINESS TRANSFERS

DWD 115.001 Definitions.DWD 115.01 Business transfer; methods used in business transfers and in the

ordinary course of business; transfer of an asset; transfer of a busi-ness activity; total or partial transfer.

DWD 115.02 Determining date of transfer.DWD 115.03 Notice to the department of a business transfer; required informa-

tion to submit; department’s investigative powers; resolution ofissues.

DWD 115.04 Transferee as successor; non−successor transferee.

DWD 115.05 Mandatory successor.DWD 115.06 Transfers involving fiduciaries.DWD 115.07 Optional successor.DWD 115.08 Owned or controlled in substantial part; the same interest or inter-

ests; employed substantially the same employees.DWD 115.09 Determining transfer percentage; minimum transfer percentage;

estimating transfer percentage; applying transfer percentage.DWD 115.10 Effects of successorship.DWD 115.11 Non−successor transferee.

Note: Chapter Ind−UC 115 was renumbered to be chapter ILHR 115 under s.13.93 (2m) (b) 1. and 2., Register, August, 1987, No. 380; chapter ILHR 115 as itexisted on January 31, 1992 was repealed and a new chapter ILHR 115 was createdeffective February 1, 1992. Chapter ILHR 115 was renumbered Chapter DWD 115under s. 13.93 (2m) (b) 1., Stats., and corrections made under s. 13.93 (2m) (b) 6. and7., Stats., Register, June, 1997, No. 498.


(2) Notwithstanding ch. DWD 100 and unless the contextclearly indicates a different meaning, in this chapter “employer”means any person who is or becomes subject to the reimbursementfinancing or contribution requirements of ch. 108, Stats.

History: Cr. Register, January, 1992, No. 433, eff. 2−1−92, r. (intro.), (3), (5) to(7), renum. (1), (2), (8), (11) and (12) to be 100.02 (4), (7), (43), (64) and (65), renum.(9) and (10) to be 100.02 (60) and (63) and am., renum. (4) to be (2) and am., cr. (1),Register, September, 1995, No. 477, eff. 10−1−95.

DWD 115.01 Business transfer; methods used inbusiness transfers and in the ordinary course of busi-ness; transfer of an asset; transfer of a business activ-ity; total or partial transfer. (1) BUSINESS TRANSFER. Unders. 108.16 (8) (a), Stats., a transfer of business occurs when anyasset or business activity is transferred in whole or in part by atransferor to a transferee by any method other than in the ordinarycourse of business.

(2) METHODS USED IN BUSINESS TRANSFERS. Methods of trans-ferring assets or business activities include gift, sale, lease, inheri-tance, foreclosure, termination or cancellation of lease, bank-ruptcy sale, reorganization, merger or consolidation andreceivership.

(3) EVENTS WHICH ARE NOT BUSINESS TRANSFERS. Corporatename changes, the election or cancellation of subchapter S statusunder section 1362 of the internal revenue code by a corporation,the transfer of payroll function only and the transfer of employeesbetween an employee service company and its clients or custom-ers are not transfers of a business. The transfer of shares of corpo-rate stock by a stockholder is not a transfer of business for the cor-poration which issued the shares. Sale of used equipment orfurniture and fixtures which are being replaced or no longer beingused are considered transfers in the ordinary course of businessrather than business transfers under ch. 108, Stats.

(4) TRANSFER OF AN ASSET. An asset is transferred if owner-ship, possession or use changes from the transferor to the trans-feree.

(5) TRANSFER OF A BUSINESS ACTIVITY. For a transfer of a busi-ness activity to be a business transfer under this section and s.108.16 (8) (a), Stats., the business activity after the transfer shallbe similar to the business activity before the transfer. In determin-ing whether a business activity has been transferred, continued orresumed, the department shall consider factors which suggest asimilarity in business activity including the following:

(a) The existence of the same customers or the same type ofcustomer after the transfer;

(b) The closeness of the transferee’s business location to thatof the transferor when location is important to the business;

(c) The continued use of the transferor’s trade name by thetransferee;

(d) A lapse in operation of 6 months or less unless extensiveremodeling is involved or the business is seasonal in nature but inno event shall the lapse be considered if greater than 2 years;

(e) Few if any changes in the product or in brand names afterthe transfer;

(f) The similarity in days and hours of the business under boththe transferor and transferee;

(g) The transfer of inventory, expensive plant machinery,heavy equipment or unique assets as opposed to general office fur-niture and fixtures;

(h) The transfer of key employees or employees with highlytechnical professional skills;

(i) The transfer of goodwill;(j) The existence of a noncompetition clause in the contract

prohibiting the transferor from engaging in the same kind of busi-ness activity in the area; and

(k) The transfer of a license or a franchise.(6) TOTAL OR PARTIAL TRANSFER. The transfer of a business

may be a total transfer or a partial transfer. If only a portion of abusiness is transferred, the department shall compute and applythe transfer percentage under s. DWD 115.08.

History: Cr. Register, January, 1992, No. 433, eff. 2−1−92.

DWD 115.02 Determining date of transfer. The effec-tive date of a transfer of business shall be the date on which thetransferee first has actual operating control over business assetsand business activities. In determining the effective date of atransfer of business, the department shall consider:

(1) Legal documents related to the transfer;(2) Any statements or documents tending to show that actual

operating control was transferred on a date earlier than thatreflected in legal documents related to the transfer; and

(3) Any other relevant evidence.History: Cr. Register, January, 1992, No. 433, eff. 2−1−92.

DWD 115.03 Notice to the department of a businesstransfer; required information to submit; department’sinvestigative powers; resolution of issues. (1) Any timea business is transferred under s. DWD 115.01, the transferor andtransferee shall notify the department in writing within 30 daysafter the date of transfer under s. 108.16 (8) (k), Stats.

(2) The transferor and transferee shall submit in writing anyinformation which the department may request relating to thetransfer, or to any transaction which the department has reason tobelieve may be a transfer, to permit the department to determine

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if the transaction is a transfer of business and whether the transac-tion is a total or partial transfer under this chapter and ch. 108,Stats.

(3) The department may use any other relevant information,however obtained, in order to make a determination regarding abusiness transfer under this section. Under ss. 108.14 (2) and (2m)and 108.21, Stats., the department may, at any reasonable time,inspect the work records and any other records of an employingunit, or of any entity which the department has reason to believemay be an employing unit, which may show payments for per-sonal services so that the department may determine the status andcontribution liability of the employing unit or entity under ch. 108,Stats.

(4) The department may issue determinations, computations,re−computations and appeal tribunal decisions as necessary underss. 108.09 and 108.10, Stats., in connection with any issue arisingunder this chapter.


DWD 115.04 Transferee as successor; non−succes-sor transferee. (1) STANDARD FOR SUCCESSOR. The transfereebecomes a successor under s. 108.16 (8), Stats., if:

(a) A transfer of business has occurred under s. DWD 115.01;and

(b) The department finds successorship status under s. DWD115.05 or 115.06, or the transferee requests successorship statusunder s. DWD 115.07.

(2) NON−SUCCESSOR TRANSFEREE. If the transferee is not a suc-cessor under sub. (1), s. DWD 115.11 applies.


DWD 115.05 Mandatory successor. The departmentshall find that a transferee is a mandatory successor under s.108.16 (8) (e), Stats., if the business transfer satisfies s. DWD115.01 and if:

(1) At the time of business transfer, the transferor and thetransferee are owned or controlled in whole or in substantial partunder s. DWD 115.08, either directly or indirectly by legallyenforceable means or otherwise, by the same interest or interestsunder s. DWD 115.08;

(2) The transferee has continued or resumed the business ofthe transferor either in the same establishment or elsewhere, or thetransferee has employed substantially the same employees unders. DWD 115.08 as those the transferor had employed in connec-tion with the business transferred; and

(3) The same financing provisions under s. 108.15, 108.151 or108.18, Stats., apply to the transferee as applied to the transferoron the date of the transfer.


DWD 115.06 Transfers involving fiduciaries.(1) TRANSFER TO A FIDUCIARY. The department shall find that atransferee is a mandatory successor under s. 108.16 (8) (c), Stats.,if:

(a) The transferee is a legal representative, trustee in bank-ruptcy or a receiver or trustee of a person, partnership, associationor corporation, or a guardian of the estate of a person, or legal rep-resentative of a deceased person;

(b) The transferee has continued or resumed the business of thetransferor, either in the same establishment or elsewhere, or thetransferee has employed substantially the same employees unders. DWD 115.08 as those the transferor had employed in connec-tion with the business transferred; and

(c) The same financing provisions under s. 108.15, 108.151 or108.18, Stats., apply to the transferee as applied to the transferoron the date of the transfer.

(2) TRANSFER FROM A FIDUCIARY. If the business of a successoremployer specified in sub. (1) is transferred, the transferee isdeemed a successor under s. 108.16 (8) (d), Stats., if the transferee

would have been a successor under s. DWD 115.04 except for theintervening existence of the successor employer under sub. (1).


DWD 115.07 Optional successor. (1) STANDARD. Atransferee may elect to become a successor under s. 108.16 (8) (b),Stats., if the business transfer satisfies s. DWD 115.01 and if:

(a) The transfer included at least a transfer percentage of 25%of the transferor’s total business as determined under s. DWD115.09;

(b) The same financing provisions under s. 108.15, 108.151 or108.18, Stats., apply to the transferee as applied to the transferoron the date of the transfer;

(c) The transferee has continued or resumed the business of thetransferor either in the same establishment or elsewhere, or thetransferee has employed substantially the same employees unders. DWD 115.08 as those the transferor had employed in connec-tion with the business transferred; and

(d) The department has received a timely written applicationfrom the transferee requesting successorship status.

(2) WRITTEN APPLICATION; TIMELY RECEIPT; WITHDRAWAL. (a)The department shall consider as timely under sub. (1) (d) anywritten application from the transferee or its representative whichis received by the department on or before: July 31 of the year inwhich the transfer date is January 1 to March 31; October 31 of theyear in which the transfer date is April 1 to June 30; January 31of the year following the year in which the transfer date is July 1to September 30; and April 30 of the year following the year inwhich the transfer date is October 1 to December 31, unless par.(b) applies. The department shall accept a late applicationreceived no more than 90 days after its due date if the transfereesatisfies the department that the application was late as a result ofexcusable neglect.

(b) If the due date of the written application would otherwisebe a Saturday, Sunday or legal holiday under state or federal law,the due date is the next following day which is not a Saturday, Sun-day or legal holiday under state or federal law. The departmentshall also consider as timely any application which if mailed iseither postmarked no later than the applicable due date or receivedby the department no later than 3 days after that due date.

(c) The transferee may withdraw its application requestingsuccessorship status if a written withdrawal is received by thedepartment before the issuance of an initial determination regard-ing its application or within 21 days after issuance.

History: Cr. Register, January, 1992, No. 433, eff. 2−1−92; CR 13−106: am. (2)(a) Register July 2014 No. 703, eff. 8−1−14.

DWD 115.08 Owned or controlled in substantialpart; the same interest or interests; employed substan-tially the same employees. (1) OWNED OR CONTROLLED INSUBSTANTIAL PART. The conditions of s. DWD 115.04 (1) are satis-fied if 50% or more of both entities are owned or controlled, eitherdirectly or indirectly, by the same interest or interests.

(2) THE SAME INTEREST OR INTERESTS. The department shallpresume, unless shown to the contrary, that the same interest orinterests includes the spouse, child or parent of the individual whoowned or controlled the business, or any combination of morethan one of them. To overcome the presumption that these are thesame interest or interests, it must be established that:

(a) Usual and customary sales procedures were followed;(b) All transactions were at fair market value and similar to

those available to unrelated parties under similar circumstances;(c) The spouse, child or parent of the individual who owned

or controlled the business was not employed by the business in the12−month period prior to the transfer in a position in which he orshe was able to make management decisions;

(d) The individual who owned or controlled the business priorto the transfer has no ownership interest, either directly or indi-rectly, in the transferee; and



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DWD 115.11



(e) The individual who owned or controlled the business priorto the transfer is not employed by the transferee in a position inwhich he or she is able to make management decisions.

(3) EMPLOYED SUBSTANTIALLY THE SAME EMPLOYEES. Theconditions of s. DWD 115.05 (2), 115.06 (1) (b) or 115.07 (1) (c)that the transferee has employed substantially the same employ-ees as those the transferor had employed are met if 50% or moreof the employees employed by the transferor in connection withthe business transferred work for the transferee.


DWD 115.09 Determining transfer percentage; min-imum transfer percentage; estimating transfer per-centage; applying transfer percentage. (1) DETERMININGTRANSFER PERCENTAGE. The transfer percentage is computed bydividing the payroll in the transferred portion of the transferor’sbusiness prior to the transfer date by the transferor’s total payroll.The transfer percentage is not based on the number of employeestaken over by the transferee, but rather on the payroll incurred inthe transferred portion prior to the transfer date. The payroll foroverhead and combined positions shall be allocated in the sameproportion as the direct payrolls involved, or on such other reason-able basis as may better correspond with and reflect the facts ofthe transfer.

(2) MINIMUM TRANSFER PERCENTAGE. Optional successorshiprequires a minimum transfer percentage of 25%. Mandatory suc-cessorship does not require any minimum transfer percentage.

(3) ESTIMATING THE TRANSFER PERCENTAGE. When the trans-feror does not provide information at the department’s request orthe information provided is not sufficiently specific or accurate,the department shall estimate the transfer percentage based on thebest available information.

(4) APPLYING THE TRANSFER PERCENTAGE. For any partialtransfer, whether optional or mandatory, the department shall:

(a) Apply the transfer percentage to the positive or negativebalance in the employer’s account of the transferor as of the trans-fer date and to the appropriate June 30 balances of the transferor;

(b) Apply the transfer percentage to the transferor’s payrollprior to the transfer date as needed to correctly calculate the trans-feree’s contribution rates; and

(c) Transfer the amounts so calculated to the employer’saccount of the transferee.


DWD 115.10 Effects of successorship.(1) EMPLOYER STATUS. (a) A transferor which is no longer anemployer after a transfer of business has occurred shall submitcontribution reports and payments which may be outstanding onthe date of transfer or which become due subsequent to that datefor a quarter including the transfer date.

(b) If not already an employer, a successor becomes anemployer subject to ch. 108, Stats., on the date of transfer and isliable for contributions or payments in lieu of contributions,whichever is applicable, from that date.

(2) TRANSFER OF EMPLOYER’S ACCOUNT BALANCE. (a) Totalsuccessorship. When a transfer of business results in a total suc-cessorship, the successor shall take over and continue the transfer-or’s account, including its positive or negative balance under s.108.16 (8) (f), Stats.

(b) Partial successorship. When a transfer of business resultsin a partial successorship, the successor shall take over and con-tinue the transferor’s account, including its positive or negativebalance, in an amount determined by the transfer percentageunder s. 108.16 (8) (f), Stats.

(3) TRANSFER OF RATE EXPERIENCE. (a) Successor not anemployer at time of transfer. If the successor was not an employer

at the time of transfer under ch. 108, Stats., the department shallassign to the successor, as of the date of transfer, the basic con-tribution rate assigned or assignable to the transferor on the dateof transfer under s. 108.16 (8) (g), Stats. If there are several trans-fers of business on the same date of transfer to a single successor,the basic rate which will be assigned to the successor may not behigher than the highest basic rate which applied to any of the trans-ferors of which the transferee is a successor for the year in whichthe transfer occurred.

(b) Successor an employer at time of transfer. If the successorwas an employer at the time of transfer under ch. 108, Stats., thesuccessor shall retain the assigned rate for the calendar year of thetransfer. For subsequent years as required by s. 108.18, Stats., thedepartment shall assign a rate which reflects the combined experi-ence of the transferor and successor. For the purposes of s. 108.18,Stats., the department shall determine the experience of the suc-cessor’s account by allocating to that account the respective pro-portions of the transferor’s payroll and benefits properly assign-able to the business transferred.

(4) PAYROLL BASE. For the calendar year of the transfer,employment in the transferred business becomes employmentperformed for the successor under s. 108.16 (8) (i), Stats. The suc-cessor shall compute exclusions in excess of the payroll base asthough only one employer existed for that entire year.

(5) TRANSFER OF LIABILITY FOR CONTRIBUTIONS OR PAYMENTSIN LIEU OF CONTRIBUTIONS. The transferor and successor shall bejointly and severally liable for any of the transferor’s liability forcontributions or payments in lieu of contributions at the time of thetransfer under s. 108.16 (8) (f), Stats. The liability of the successorshall be proportioned to the extent of the transferred business asdetermined by the transfer percentage.

(6) TRANSFER OF BENEFIT LIABILITY. (a) Total successorship.When a transfer of business results in a total successorship, allbenefits paid after the transfer date shall be charged to the employ-er’s account of the successor, even though based on prior servicesfor the transferor in the transferred business under s. 108.16 (8) (i),Stats.

(b) Partial successorship. When a transfer of business resultsin a partial successorship, any benefits charged to the transferorafter the transfer date for employees of the transferred businessshall be credited to the employer’s account of the transferor andrecharged to the employer’s account of the successor.


DWD 115.11 Non−successor transferee. (1) STAN-DARD. A transferee which is not a successor under ch. 108, Stats.,and this chapter becomes an employer as of the date of transferunder s. 108.16 (8) (j), Stats., when the following conditions aremet:

(a) A transfer of business has occurred under s. DWD 115.01;and

(b) The transferee is not currently an employer subject to ch.108, Stats.

(2) EFFECTS OF A TRANSFER WITHOUT SUCCESSORSHIP. (a) Thetransferee becomes subject to ch. 108, Stats., on the date of trans-fer and is liable for contributions or payments in lieu of contribu-tions, whichever is applicable, from that date.

(b) The transferee shall be assigned an initial or new employerrate for the first 2 years under s. 108.18 (2), Stats.

(c) The first contribution report shall be due from the trans-feree on the due date specified in s. DWD 110.06 (3), (4) and (5)for the quarter following the quarter in which the transfer occurredor January 31 for those becoming liable in the fourth quarter of thepreceding year.


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DWD 120.03



Chapter DWD 120

NOTICES AS TO BENEFITS

DWD 120.001 Definitions.DWD 120.01 Notice−posters as to claiming unemployment benefits.

DWD 120.03 Special notices for certain seasonal employees.

Note: Chapter Ind−UC 120 was renumbered to be chapter ILHR 120 under s.13.93 (2m) (b) 1. and 2., Register, August, 1987, No. 380. Chapter ILHR 120 wasrenumbered Chapter DWD 120 under s. 13.93 (2m) (b) 1., Stats. and correctionsmade under s. 13.93 (2m) (b) 6. and 7., Stats., Register, June, 1997, No. 498.



DWD 120.01 Notice−posters as to claiming unem-ployment benefits. Each covered employer shall keepemployees informed about unemployment insurance underch.108, Stats., by posting appropriate notice−posters supplied bythe unemployment insurance division. The notices shall be per-manently posted by each such employer at suitable points in eachof the employer’s work−places and establishments in Wisconsin.Suitable points for posting the notices include: on bulletin boards,near time clocks, and other places where all employees will read-ily see them.

History: 1−2−56; am. Register, September, 1968, No. 153, eff. 10−1−68; correc-tions made under s. 13.93 (2m) (b) 5., Stats., Register, October, 1994, No. 466; am.Register, November, 1999, No. 527, eff. 12−1−99.

DWD 120.02 Special notices, for certain fresh perishable fruit or vegetableprocessing employees. History: 1−2−56; renum. from ILHR 120.07 to be ILHR120.02 and am. Register, September, 1968, No. 153, eff. 10−1−68; corrections made

under s. 13.93 (2m) (b) 5., Stats., Register, October, 1994, No. 466; am. Register,November, 1999, No. 527, eff. 12−1−99; CR 07−009: r. Register June 2007 No. 618,eff. 7−1−07.

DWD 120.03 Special notices for certain seasonalemployees. (1) Under s. 108.02 (15) (k) 19., Stats., if an indi-vidual has received special written notice from an employer whichhas been designated by the department as a seasonal employer,work for that employer is excluded employment unless the indi-vidual is employed by the seasonal employer for at least 90 daysin a season that includes any portion of the individual’s baseperiod or the individual has earned at least $500 from anotheremployer during the applicable base period. Failure to provide thespecial notice negates the exclusion and the employment isincluded in covered employment for unemployment insurancepurposes.

(2) The special written notice shall be provided by the sea-sonal employer, on either the division’s form UCB−9381−P or anequivalent, prior to the individual’s performance of services. Thespecial notice shall inform the employee of the possibility thatwages earned in seasonal employment will be excluded from con-sideration when determining his or her eligibility for unemploy-ment insurance benefits.




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is the date the chapter was last published. Register October 2007 No. 622

Chapter DWD 123

BENEFIT REPORTS FILED BY EMPLOYERS

DWD 123.001 Definitions.DWD 123.01 Purpose.

DWD 123.02 Filing a benefit report.DWD 123.03 Types of benefit reports.

Note: Chapter Ind−UC 123 was renumbered to be chapter ILHR 123 under s.13.93 (2m) (b) 1. and 2., Register, August, 1987, No. 380. Chapter ILHR 123 wasrenumbered Chapter DWD 123 under s. 13.93 (2m) (b) 1., Stats., and correctionsmade under s. 13.93 (2m) (b) 6. and 7., Stats., Register, June, 1997, No. 498.



DWD 123.01 Purpose. Pursuant to ss. 108.04 (13),108.09 (1), and 108.14 (2), Stats., in order to determine benefitclaims, the department requires employers to provide informationabout claimants’ employment separations, dates of work, wagesand other payments, and other issues that may be disqualifying.This chapter specifies the benefit reports that must be filed byemployers and the filing requirements for those reports.

History: 1−2−56; r. (4) (b), Register, August, 1957, No. 20, eff. 9−1−57; am. (1),(2), (3) (a), (4), (5) and (6), Register, September, 1968, No. 153, eff. 10−1−68; am.Register, January, 1975, No. 229, eff. 2−1−75; corrections made under s. 13.93 (2m)(b) 5., Stats., Register, October, 1994, No. 466; correction in (6) made under s. 13.93(2m) (b) 7., Stats., Register, September, 2000, No. 537; CR 07−038: r. and recr. Reg-ister October 2007 No. 622, eff. 11−1−07.

DWD 123.02 Filing a benefit report. (1) IN GENERAL.The department shall consider a benefit report to be filed by anemployer when it is completed and returned to the department asset forth in this chapter. Returning an incomplete report, even ifit is received within the time limit, constitutes a failure to file therequired report within the meaning of s. 108.04 (13) (c) or (f),Stats. Failure to file a required report as set forth in this chaptershall be considered an admission by the employer that no eligibil-ity question exists regarding that claimant. Eligibility issuesraised after the due date of a required report will be resolved inaccordance with ss. 108.09 (2) (b) and 108.04 (13), Stats.

(2) TIME AND PLACE OF FILING. An employer shall file eachbenefit report requested by the department within the time limitand at the department location specified on the report.

History: CR 07−038: cr. Register October 2007 No. 622, eff. 11−1−07.

DWD 123.03 Types of benefit reports. (1) SEPARATIONNOTICE. The department shall send the separation notice to anemployer when a new benefit claim is initiated and the employeris identified as having employed the claimant in the base or lagperiod of the claim, or when a benefit claim is resumed and theemployer is identified as having employed the claimant after thelast claimed week. The employer shall complete and return theseparation notice to the department if any of the following apply:

(a) Any information on the notice is incorrect.(b) There is vacation, dismissal, or holiday pay assigned to any

period beyond the claimant’s last day of work.(c) There is an eligibility issue that applies to the claimant that

is not already identified on the separation notice.(d) The claimant did not work for the employer.(2) WAGE VERIFICATION/ELIGIBILITY REPORT. The department

shall send the wage verification/eligibility report to an employerwhile a benefit claim is in progress to verify partial wages earnedfrom the employer as reported by the claimant on weekly claimcertifications and to verify the claimant’s continuing eligibility forbenefits. The employer shall complete and return the wage verifi-cation/eligibility report to the department if any of the followingapply:

(a) Information on the form report is missing or incorrect.(b) An eligibility issue applies to the claim.(c) The claimant did not work for the employer.(3) URGENT REQUEST FOR WAGES. The department shall send

the urgent request for wages to an employer when the claimantreports having been paid wages by the employer during the baseperiod or an alternate base period, and the department has norecord of such wages. The employer shall complete and return theurgent request for wages to the department.

History: 1−2−56; r. and recr. Register, September, 1968, No. 153, eff. 10−1−68;am. Register, January, 1975, No. 229, eff. 2−1−75; corrections made under s. 13.93(2m) (b) 5., Stats., Register, October, 1994, No. 466; CR 07−038: r. and recr. Regis-ter October 2007 No. 622, eff. 11−1−07.

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is the date the chapter was last published. Register May 2015 No. 713

Chapter DWD 126

WORK REGISTRATION

DWD 126.001 Definitions.DWD 126.01 Eligibility.

DWD 126.02 Registration.DWD 126.03 Waiver of work registration requirement.

Note: Chapter ILHR 126 was created by emergency rule effective 1−8−84; Chap-ter ILHR 126 as it existed on July 31, 1984 was repealed and a new Chapter ILHR126 was created effective 8−1−84. Chapter ILHR 126 as it existed on October 31,1994 was repealed and new Chapter ILHR 126 was created effective November 1,1994. Chapter ILHR 126 was renumbered chapter DWD 126 under s. 13.93 (2m) (b)1., Stats., and corrections made under s. 13.93 (2m) (b) 6. and 7., Stats., Register,June, 1997, No. 498.



DWD 126.01 Eligibility. Except as waived by the depart-ment under this chapter, a claimant who is unemployed is eligiblefor unemployment benefits for any given week only if the claim-ant has registered for work.

History: Cr. Register, October, 1994, No. 466, eff. 11−1−94; EmR1316: emerg.am. eff. 9−29−13; CR 13−081: am. Register April 2014 No. 700, eff. 5−1−14.

DWD 126.02 Registration. A claimant shall be consid-ered registered for work with respect to any given week if theclaimant has filed an application to establish a benefit year pur-suant to s. DWD 129.02, and has completed and submitted, bycomputer−based programs or other methods approved by thedepartment, all information for registration for work as prescribedby the department and within a time−frame specified by thedepartment. The department shall consider alternate forms ofsubmittal of completed information by a claimant on an individualbasis when there is good cause for the claimant’s inability to usea computer−based program. Good cause for failure to use a com-puter−based program as prescribed by the department shallinclude any of the following:

(1m) The claimant possesses physical, mental, educational,or linguistic limitations.

(2m) The claimant has unusual or unavoidable circumstancesbeyond the claimant’s control.

Note: The department shall notify claimants that it will consider alternate methodsfor work registration if there is good cause for the claimant’s inability to use a comput-er−based program. In addition, the department shall provide claimants with informa-tion about how to request work registration assistance.

History: Cr. Register, October, 1994, No. 466, eff. 11−1−94; am. (3), Register,March, 1995, No. 471, eff. 4−1−95; am. (3), Register, September, 2000, No. 537, eff.10−1−00; EmR1316: emerg. renum. (1) to 126.02 and am., r. (2) to (4) eff.9−29−13; CR 13−081: renum. (1) to (intro.) and am., cr. (1m), (2m), r. (2) to (4)Register April 2014 No. 700, eff. 5−1−14.

DWD 126.03 Waiver of work registration require-ment. The department shall waive a claimant’s work registrationrequirement for any given week if any of the following apply:

(2) The claimant is currently laid off from employment withan employer but the employer has verified with the departmentthere is a reasonable expectation that the claimant will be return-ing to employment within a period of 8 weeks, which may beextended an additional 4 weeks but may not exceed a total of 12weeks. If the employer does not verify the claimant’s employmentstatus, the department may consider any of the following:

(am) The history of layoffs and reemployments by theemployer.

(bm) Any information that the employer furnished to the indi-vidual concerning the claimant’s anticipated reemployment date.

(cm) Whether the claimant has recall rights with the employerunder the terms of any applicable collective bargaining agree-ment.

(3) The claimant has a reasonable expectation of startingemployment with a new employer within 4 weeks and theemployer has verified the anticipated starting date with the depart-ment. The waiver shall not exceed 4 weeks.

(4) The claimant has been laid off from work and routinelyobtains work through a union referral and all of the followingapply:

(a) The union is the primary method used by workers to obtainemployment in the claimant’s customary occupation.

(b) The union maintains a record of unemployed members, andthe referral activities of these members, and allows the departmentto inspect such records.

(c) The union provides, upon the request of the department,any information regarding a claimant’s registration with the unionor any referrals for employment it has made to the claimant.

(d) Prospective employers of the claimant seldom place orderswith the public employment office for jobs requiring occupationalskills similar to those of the claimant.

(e) The claimant is registered for work with a union and satis-fies the requirements of the union relating to job referral proce-dures, and maintains membership in good standing with theunion.

(f) The union enters into an agreement with the departmentregarding the requirements of this subsection.

(5) The claimant is summoned to serve as a prospective orimpaneled juror.

(6) The claimant is enrolled in and satisfactorily participatingin a course of approved training under s. 108.04 (16), Stats., in awork share program under s. 108.062 (10m), Stats., in a self−employment assistance program, or another program enacted bythe Wisconsin or federal legislature and the program includes thatclaimants who participate in the program shall be waived by thedepartment from work registration requirements.

(7) The claimant is unable to complete registration due to cir-cumstances which the department determines are beyond theclaimant’s control.

Note: This section is shown as affected by CR 13−081 effective June 1, 2015,in accordance with the requirements of section 47 of CR 13−081, which provides:

With respect to changes to ss. DWD 126.03 and 127.02, the rule will take effectwhen the Secretary determines the department has the technological ability toimplement the changes. as determined by the secretary of the department deter-mines the department has the technological ability to implement the changes.Note: The department published the following notice in Register May 26, 2015

No. 713B:

Effective June 1, 2015, Secretary Reginald Newson of the Wisconsin Departmentof Workforce Development (DWD), determined that DWD has the technologicalability to implement the changes made by Clearinghouse Rule No. 13−081 to ss.DWD 126.03 and 127.02 (intro.), and (2) to (11), Wis. Adm. Code. The requirements of these provisions will be enforced beginning June 14, 2015.

History: Cr. Register, October, 1994, No. 466, eff. 11−1−94; am. (intro.), (2) (b),(c), Register, March, 1995, No. 471, eff. 4−1−95; am. (2) (b) and (c), Register, Sep-tember, 2000, No. 537, eff. 10−1−00; EmR1316: emerg. am. (intro.), r. (1), am. (2)(intro.), r. (2) (a) to (c), cr. (3) to (7) eff. as noted above; CR 13−081: am. (intro.),r. (1), am. (2) (intro.), r. (2) (a) to (c), cr. (2) (am) to (cm), (3) to (7) Register April2014 No. 700, eff. as noted above.



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DWD 127.02



Chapter DWD 127

WORK SEARCH AND REEMPLOYMENT SERVICES

DWD 127.001 Definitions.DWD 127.01 Work search; policy; requirements.DWD 127.02 Waiver of work search requirements.DWD 127.04 Claimants to present verification of work search actions.

DWD 127.05 Certification as to work search.DWD 127.06 Added efforts to secure work.DWD 127.07 Reemployment services.

Note: Chapter ILHR 127 was created by emergency rule effective 1−8−84. Chap-ter ILHR 127 was renumbered Chapter DWD 127 under s. 13.93 (2m) (b) 1., Stats.,and corrections made under s. 13.93 (2m) (b) 6. and 7., Stats., Register, June, 1997,No. 498.



DWD 127.01 Work search; policy; requirements.(1) A claimant shall be eligible for unemployment benefits forany given week when the department finds that the claimant hascompleted at least 4 actions to search for suitable work within thatweek. Upon request of the department, a claimant shall provideverification of conducting at least 4 work search actions that arereasonably designed to secure work. Registration for work underch. DWD 126 does not establish that the claimant is making a rea-sonable search for suitable work. It is essential that the claimantpersonally and diligently search for suitable work. The reason-ableness of a search for work will, in part, depend on the employ-ment opportunities in the claimant’s labor market area. A worksearch which may be appropriate in a labor market area with lim-ited opportunities may be totally unacceptable in an area withgreater opportunities. Unreasonable limitations by a claimant asto salary, hours, or conditions of work indicate that a claimant isnot making a reasonable search for suitable work. The departmentexpects claimants to conduct themselves as would a prudent per-son who is out of work and seeking work.

(2) Any of the following actions by a claimant shall constitutea reasonable work search action:

(a) Applying for work with employers who may reasonably beexpected to have openings for suitable work, except that applica-tions submitted to the same employer more than once in a 4−weekperiod are not credited as a work search action unless a new jobis posted by the employer or available, or the employer’s custom-ary practices or circumstances encourage the submission of addi-tional applications or the provisions under s. 108.04 (2) (i), Stats.,apply.

(c) Making applications for suitable work.(cm) Taking examinations for suitable work in the civil service

of a governmental unit.(d) Registering for suitable work with a public or private place-

ment facility, including a union.(em) Following the recommendations of a public employment

office or similar reemployment services, including participationin reemployment services.

(j) Other actions the department may determine as constitutinga reasonable work search action.

Note: The department shall include in the UCB−10 Handbook for Claimantsexamples of reasonable work search actions. In addition, the department shallinclude information on how claimants can contact the department with questionsrelated to work search actions.

(3) Except if the work search requirement has been waived bythe department, a claimant shall be ineligible for unemploymentbenefits in any given week in which the department determines

the claimant did not conduct at least 4 actions to search for suitablework within that week.

History: Cr. Register, July, 1984, No. 343, eff. 8−1−84; CR 06−072: am. (1) and(2) (b), r. and recr. (2) (intro.) Register December 2006 No. 612, eff. 1−1−07;EmR1316: emerg. am. (1), (2) (intro.), (a), r. (2) (b), am. (2) (c) to (d), cr. (2) (em),r. (2) (f) to (i),r. and recr. (2) (j), am. (3) eff. 9−29−13; CR 13−081: am. (1), (2)(intro.), (a), r. (2) (b), am. (2) (c) to (d), r. (2) (e) to (i), cr. (2) (em), r. and recr. (2)(j), am. (3) Register April 2014 No. 700, eff. 5−1−14.

DWD 127.02 Waiver of work search requirements.The department shall waive a claimant’s requirement to conductat least 4 actions to search for suitable work if any of the followingapply:

(1) The claimant performs any work for his or her customaryemployer.

Note: Sub. (1) is amended by CR 13−081 effective when the secretary of thedepartment determines the department has the technological ability to imple-ment the changes made by CR 13−081 to read:

(1) The claimant performs at least 20 hours of work for any employer in thatweek.

(2) The claimant is currently laid off from employment withan employer but there is a reasonable expectation that the claimantwill be returning to employment within a period of 8 weeks, whichmay be extended an additional 4 weeks but may not exceed a totalof 12 weeks. In determining whether the claimant has a reason-able expectation of reemployment by the employer, the depart-ment shall request the employer to verify the claimant’s employ-ment status. If the employer does not verify the claimant’semployment status, the department may consider any of the fol-lowing:

(a) The history of layoffs and reemployments by the employer.(b) Any information that the employer furnished to the individ-

ual concerning the claimant’s anticipated reemployment date.(c) Whether the claimant has recall rights with the employer

under the terms of any applicable collective bargaining agree-ment.

(3) The claimant has a reasonable expectation of startingemployment with a new employer within 4 weeks and theemployer has verified the anticipated starting date with the depart-ment. The waiver shall not exceed 4 weeks.

(4) The claimant has been laid off from work and routinelyobtains work through a union referral and all of the followingapply:

(a) The union is the primary method used by workers to obtainemployment in the claimant’s customary occupation.

(b) The union maintains a record of unemployed members, andthe referral activities of these members, and allows the departmentto inspect such records.

(c) The union provides, upon the request of the department,any information regarding a claimant’s registration with the unionor any referrals for employment it has made to the claimant.

(d) Prospective employers of the claimant seldom place orderswith the public employment office for jobs requiring occupationalskills similar to those of the claimant.

(e) The claimant is registered for work with a union and satis-fies the requirements of the union relating to job referral proce-

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is the date the chapter was last published.Register May 2015 No. 713

dures, and maintains membership in good standing with theunion.

(f) The union enters into an agreement with the departmentregarding the requirements of this subsection.

(6) The claimant is summoned to serve as a prospective orimpaneled juror.

(7) The claimant is enrolled in and satisfactorily participatingin a course of approved training under s. 108.04 (16), Stats., in awork share program under s. 108.062 (10m), Stats., or in a self−employment assistance program or another program that has beenenacted by the Wisconsin or federal legislature and the programincludes that claimants who participate in the program shall bewaived by the department from work search requirements.

(8) The claimant has not made a search for suitable workbecause of an error made by personnel of the department.

(9) The claimant’s most recent employer failed to post appro-priate notice posters as to claiming unemployment benefits asrequired under s. DWD 120.01 and the claimant was not aware ofthe work search requirement.

(11) The claimant has been referred for reemployment ser-vices, is participating in such services, or is not participating insuch services, but has justifiable cause for failure to participate.Justifiable cause includes that the claimant is unable to participatedue to any of the following:

(a) The claimant is summoned to serve as a prospective orimpaneled juror.

(b) The claimant is enrolled and satisfactorily participating ina course of training approved by the department, in a work shareprogram under s. 108.062 (10m), Stats., or in a self−employmentassistance program or another program that has been enacted bythe Wisconsin or federal legislature and the program includes thatclaimants who participate in the program shall be waived by thedepartment from work search requirements.

(c) The claimant is employed.(d) The claimant is attending a job interview.(e) Circumstances which the department determines are

beyond the claimant’s control.Note: This section, except sub. (1) as noted above, is shown as affected by CR

13−081 effective June 1, 2015, in accordance with the requirements of section 47of CR 13−081, which provides:

With respect to changes to ss. DWD 126.03 and 127.02, the rule will take effectwhen the Secretary determines the department has the technological ability toimplement the changes. as determined by the secretary of the department deter-mines the department has the technological ability to implement the changes.Note: The department published the following notice in Register May 26, 2015

No. 713B:

Effective June 1, 2015, Secretary Reginald Newson of the Wisconsin Departmentof Workforce Development (DWD), determined that DWD has the technologicalability to implement the changes made by Clearinghouse Rule No. 13−081 to ss.DWD 126.03 and 127.02 (intro.), and (2) to (11), Wis. Adm. Code. The requirements of these provisions will be enforced beginning June 14, 2015.

History: Cr. Register, July, 1984, No. 343, eff. 8−1−84; CR 06−072: (6) to (11)renum. from DWD 127.03 (1) to (6) and am. (9), am. (intro.) and (3) (intro.), r. andrecr. (2), Register December 2006 No. 612, eff. 1−1−07; EmR1316: emerg. am.(intro.), (1), renum. (2) (intro.) to (2) and am., r. (2) (a) to (c), renum. (3) (intro.)to (3) and am., r. (3) (a) to (c), am. (4), r. (5), am. (7), (9), r. (10), am. (11), cr. (12)eff. 9−29−13; CR 13−081: am. (intro.), (1), (2) (intro.), (b), renum. (3) (intro.) to(3) and am., r. (3) (a) to (c), am. (4), r. (5), am. (7), (9), r. (10), cons. and renum.(11) (intro.) and (d) to (11) and am., r. (11) (a), (b) Register April 2014 No. 700,eff. 4−1−15, except (1), as noted above.

DWD 127.04 Claimants to present verification ofwork search actions. (1) Upon request, a claimant shall pro-vide verification of conducting at least 4 work search actions to thedepartment by computer−based programs or other methodsapproved by the department. The department shall consider alter-nate forms of submittal of completed information by a claimanton an individual basis when there is good cause for the claimant’sinability to use a computer−based program. Good cause for fail-ure to use a computer−based program as prescribed by the depart-ment shall include any of the following:

(am) The claimant possesses physical, mental, educational, orlinguistic limitations.

(bm) The claimant has unusual or unavoidable circumstancesbeyond the claimant’s control.

Note: The department shall notify claimants that it will consider alternate methodsto verify a claimant’s work search actions if there is good cause for the claimant’sinability to use a computer−based program. In addition, the department shall provideclaimants with information about how to request assistance with providing worksearch verification.

(1m) A claimant shall retain verification of all work searchactions for 52 weeks following the week in which the work searchactions occurred. Items used for verification shall include any ofthe following:

(a) Applications for work including the date on which theclaimant made an employer contact; if available, the name andaddress of the employer and the name of the employer representa-tive contacted; the type of work applied for; the method used tocontact the employer and the results of the contact; or other verifi-able information of the application.

(b) Civil service examinations: the date on which the claimanttook an examination, the location of the examination, and theposition for which the examination was taken.

(c) Registration with a union and placement facilities: the dateon which the claimant registered and the name and address of thefacility.

(d) Any reemployment services used at a public employmentoffice: the date of the visit, the name and address of the publicemployment office, training program, or similar reemploymentoffice, and the name of the person with whom the claimant met.

(e) If approved by the department, any other type of worksearch activity reasonably expected to result in the claimantbecoming employed.

(2) A claimant may be ineligible for unemployment benefitsin any given week in which the claimant fails to provide satisfac-tory verification of work search actions when requested by thedepartment.

History: Cr. Register, July, 1984, No. 343, eff. 8−1−84; CR 06−072: am. (1)(intro.) Register December 2006 No. 612, eff. 1−1−07; EmR1316: emerg. am.(title), rn. (1) (intro.) to (1) and (1m) (intro.) and am., renum. (1) (a) to (d) to (1m)(a) to (d) and am., cr. (1m) (e), am. (2) eff. 9−29−13; CR 13−081: am. (title), (1)(intro.), cr. (1) (am), (bm), renum. (1) (a) to (d) to (1m) (a) to (d) and am., cr. (1m)(intro.), (e), am. (2) Register April 2014 No. 700, eff. 5−1−14.

DWD 127.05 Certification as to work search. Thedepartment may require a claimant to certify that work searchactions were made each week as part of the claim filing procedureunder ch. DWD 129.

History: Cr. Register, July, 1984, No. 343, eff. 8−1−84; CR 06−072: r. (2) and (3)Register December 2006 No. 612, eff. 1−1−07; EmR1316: emerg. am. eff. 9−29−13;CR 13−081: am. Register April 2014 No. 700, eff. 5−1−14.

DWD 127.06 Added efforts to secure work. (1) Inaddition to the requirements under s. DWD 127.01 (2), if a claim-ant has been unemployed for 7 or more consecutive weeks, aclaimant may be required to perform any of the following:

(a) Conduct 5 work search actions within any given weekwhen the department determines a claimant’s employment historyor conduct indicates that the claimant is placing unreasonable lim-itations as to salary, hours, or conditions of work in accepting newwork or is not engaging in work search efforts as would a prudentperson who is out of work and is seeking work.

(b) Develop a work search plan for approval by the depart-ment. The plan may include a requirement to complete 5 worksearch actions per week. The plan shall consider the number ofjob opportunities available in the labor market area where theclaimant usually works.

(2) A claimant shall be ineligible for benefits in any givenweek in which the department determines that the claimant failed,without justifiable cause, to comply with the requirements undersub. (1).

(3) A claimant who is claiming extended benefits under s.108.141, Stats., shall comply with any requirements imposed bythe department under sub. (1). A claimant who fails to complywith the requirements under this subsection shall be ineligible for



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DWD 127.07



benefits until the claimant has again worked within at least 4 sub-sequent weeks and earned wages equal to at least 4 times theclaimant’s extended weekly benefit rate.

History: Cr. Register, July, 1984, No. 343, eff. 8−1−84; emerg. r. (3) eff. 3−6−93;r. (3), Register, July, 1993, No. 451, eff. 8−1−93; cr. (3), Register, October, 1994, No.466, eff. 11−1−94; EmR1316: emerg. renum. (1) to (1) (intro.), (a), (b) and am.,cr. (1) (c), am. (2), (3), eff. 9−29−13; CR 13−081: renum. (1) to (1) (intro.), (a) andam., cr. (1) (b), am. (2), (3) Register April 2014 No. 700, eff. 5−1−14.

DWD 127.07 Reemployment services. (1) Thedepartment may require a claimant to participate in a publicemployment office workshop, training program, or similar reem-ployment services which offers instruction in improving theclaimant’s skills for finding and obtaining employment. Theclaimant shall be ineligible for benefits for any given week forwhich the department determines that the claimant failed, withoutgood cause, to participate in such a workshop, training program,or similar reemployment services.

(2) The department may find that a claimant has justifiablecause for failure to participate in reemployment services in any

given week. Justifiable cause for failure to participate in reem-ployment services includes that the claimant is unable to partici-pate due to any of the following:

(a) The claimant is summoned to serve as a prospective orimpaneled juror.

(b) The claimant is enrolled and satisfactorily participating ina course of training approved by the department, in a work shareprogram under s. 108.062 (10m), Stats., in a self−employmentassistance program, or another program designed to assist individ-uals to become employed that has been enacted by the Wisconsinor federal legislature.

(c) The claimant is employed.(d) The claimant is attending a job interview.(e) Circumstances which the department determines are

beyond the claimant’s control.History: Cr. Register, July, 1984, No. 343, eff. 8−1−84; EmR1316: emerg. am.,

(title), (1), r. and recr. (2) eff. 9−29−13; CR 13−081: am. (title), (1), r. and recr. (2)Register April 2014 No. 700, eff. 5−1−14.

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is the date the chapter was last published. Register April 2014 No. 700

Chapter DWD 128

ABILITY TO WORK AND AVAILABILITY FOR WORK

DWD 128.001 Definitions.DWD 128.01 Able to work and available for work.

DWD 128.03 Eligibility review.

Note: Chapter ILHR 128 was created by emergency rule effective 1−8−84. Chap-ter ILHR 128 was renumbered Chapter DWD 128 under s. 13.93 (2m) (b) 1., and cor-rections made under s. 13.93 (2m) (b) 6. and 7., Stats., Register, June, 1997, No. 498.



DWD 128.01 Able to work and available for work.(1) APPLICABILITY. Under s. 108.04 (2), Stats., a claimant shall beeligible for unemployment benefits for any week of total unem-ployment only if the claimant is able to perform suitable work andavailable for suitable work. Under s. 108.04 (1) (b), (7) (c), and(8) (e), Stats., a claimant shall be eligible for unemployment bene-fits only if the claimant is able to perform suitable work and avail-able for suitable work. The department may determine the claim-ant’s ability to perform suitable work and availability for suitablework at any time through questioning of the claimant and otherprocedures.

(2) PRESUMPTION. Unless evidence is obtained that in the rele-vant week the claimant was not able to work or available for work,a claimant is presumed able to work and available for work for anyweek that all of the following conditions are met:

(a) The claimant has registered for work and has complied withs. DWD 126.02, or registration is waived under s. DWD 126.03.

(b) The claimant has complied with the work search require-ments of s. 108.04 (2) (a) 3., Stats., and ch. DWD 127, or a worksearch is waived or excused under ch. DWD 127.

(3) ABLE TO WORK. (a) Able to work means that the claimantmaintains an attachment to the labor market and has the physicaland psychological ability to engage in some substantial gainfulemployment in suitable work. During any week, a claimant is notable to work if the claimant is unable to perform suitable work dueto a physical or psychological condition. In determining whetherthe claimant is attached to the labor market and able to performsuitable work, the department shall consider all factors relevant tothe circumstances of the case, which may include the following:

1. The claimant’s usual or customary occupation.2. The nature of the restrictions caused by the claimant’s

physical or psychological condition.3. Whether the claimant is qualified to perform other work

within the claimant’s restrictions considering the claimant’s edu-cation, training, and experience.

4. Occupational information and employment conditionsdata and reports available to the department showing whether andto what extent the claimant is able, within his or her restrictions,to perform suitable work in his or her labor market area.

(4) AVAILABLE FOR WORK. (a) Withdrawal from labor market.Available for work means that the claimant maintains an attach-ment to the labor market and is ready to perform full−time suitablework in the claimant’s labor market area. An individual who hasa physical or psychological restriction and is found able to workunder sub. (3) shall not be considered unavailable for work solelybecause of inability to work, provided the individual is availablefor suitable work for the number of hours the individual is able towork. During any week, a claimant is not available for suitablework if he or she has withdrawn from the labor market due to

restrictions on his or her availability for work. In determiningwhether a claimant has withdrawn from the labor market, thedepartment shall consider one or more of the following factors:

Example 1: A claimant has a number of physical restrictions due to recent surgery,including a restriction to work no more than 20 hours per week for 2 months. Withthe restrictions, the claimant cannot perform the duties of his or her usual occupationbut is able to perform a number of jobs for which he or she has prior training and expe-rience. The claimant is willing to do these jobs and is willing to work 20 hours perweek. The claimant has no other restrictions to availability. Benefits will not bedenied solely because of the inability to work full−time.

Example 2: A claimant is restricted to working 30 hours per week due to medicalproblems. The claimant is still able to perform the duties of his or her usual occupa-tion. However, the claimant is unwilling to work more than 20 hours per weekbecause the claimant is receiving Social Security benefits and more than 20 hours ofwork would reduce those benefits. Benefits will be denied until the claimant is avail-able for 30 hours of work per week.

1. ‘Salary or wages.’ A claimant is considered to have with-drawn from the labor market if he or she is not available for full−time suitable work at a wage reasonably comparable to the usualwage that was paid to the claimant while working in the claimant’susual occupation. The claimant’s usual wage is determined byevaluating the wage rates that were paid to the claimant in one ormore previous jobs since the start of the claimant’s base period.The claimant’s usual occupation is determined by considering theclaimant’s training and experience as evidenced by the claimant’semployment since the start of the claimant’s base period.

2. ‘Shift and time restrictions.’ A claimant is considered tohave withdrawn from the labor market if he or she is not availablefor full−time suitable work during the standard hours in whichwork is performed in the occupations in which the claimant usu-ally works or has prior training or experience. In determining thestandard hours in which work is performed in the occupations, thedepartment shall include the hours and the shift that the claimantworked in an occupation in one or more previous jobs since thestart of the claimant’s base period. For purposes of this subdivi-sion, a claimant whose availability is restricted by an immediatefamily member’s medical or health condition or other infirmityrequiring care that is provided by the claimant is not consideredto have withdrawn from the labor market, provided that the claim-ant remains available for full−time suitable work, regardless of theshift or hours.

3. ‘Travel and transportation.’ A claimant is considered tohave withdrawn from the labor market if he or she is either notwilling or not able to travel a reasonable distance and time to andfrom work. In making this determination, the department mayconsider the wage sought, the modes of available transportation,commuting costs, and the claimant’s commuting history.

4. ‘Incarceration.’ A claimant who is incarcerated for morethan 48 hours during any week is considered to have withdrawnfrom the labor market for that week unless the claimant has workrelease privileges that allow the claimant to meet all requirementsrelated to availability for work.

5. ‘Absence from the labor market.’ A claimant who is absentfrom his or her labor market area for more than 48 hours duringany week is considered to have withdrawn from the labor marketfor that week, unless the claimant shows that he or she remainscontinuously attached to the labor market during the absence orthat the primary purpose of the absence was to seek suitable work.A claimant may show continuous attachment to the labor marketby the claimant’s availability to timely receive and respond to



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offers of work by phone or other means of communication andwillingness and ability to return to the labor market within 24hours.

6. ‘Types of work sought.’ A claimant is considered to havewithdrawn from the labor market if the claimant does not broadenhis or her availability for work to additional types of suitable workas the period of his or her unemployment lengthens.

7. ‘Other unreasonable restrictions on working conditions.’A claimant is considered to have withdrawn from the labor marketif he or she places other unreasonable restrictions on working con-ditions.

8. ‘Occupational information and employment conditionsdata.’ Occupational information and employment conditions dataand reports available to the department showing the extent towhich full−time suitable jobs exist in the claimant’s labor marketarea within his or her restrictions.

(b) Standards for suitable work distinguished. Nothing in par.(a) may prevent the department from denying benefits to a claim-ant who fails, without good cause, to accept suitable work whenoffered, as provided in s. 108.04 (8) (a), Stats., or to a claimantwho fails, without good cause, to return to suitable work with aformer employer that recalls the claimant within 52 weeks afterthe claimant last worked for the employer, as provided in s. 108.04(8) (c), Stats. The standards for determining a claimant’s availa-bility for suitable work and a claimant’s failure, without goodcause, to accept suitable work are different standards.

(5) LAWFUL RESIDENT. To be considered available for suitablework for a week, an alien must be legally authorized to work thatweek in the United States by the appropriate agency of the federalgovernment. In determining whether an alien is legally autho-rized to work in the United States, the department will follow therequirements of 42 USC 1320b−7 (d) (2), which relates to verifi-cation of and determination of an alien’s status.

Note: 42 USC 1320b−7 (d) (2) is Section 1137 (d) of the Social Security Act.(6) JURY DUTY. The department shall consider a claimant to be

available for suitable work during the time that the claimantresponds to and remains under a summons for jury service,

whether or not impaneled on a jury. Jury duty shall be good causefor not reporting for an eligibility review under s. DWD 128.03.

History: Cr. Register, July, 1984, No. 343, eff. 8−1−84; am. (5), Register, Septem-ber, 2000, No. 537, eff. 10−1−00; CR 01−039: am. (2) (b); Register September 2001No. 549 eff. 10−1−01; CR 07−054: r. and recr. Register March 2008 No. 627, eff.4−1−08; CR 10−017: am. (3), (4) (a) (intro.) and 2., r. (7) Register September 2010No. 657, eff. 10−1−10; EmR1316: emerg. am. (2) (a) eff. 9−29−13; CR 13−081: am.(2) (a) Register April 2014 No. 700, eff. 5−1−14.

DWD 128.03 Eligibility review. (1) The departmentmay periodically review the records of any individual claimingunemployment benefits to determine whether the claimant meetsthe continuing eligibility requirements of chs. DWD 126 to 128and s. 108.04, Stats. A claimant shall respond as required whennotified by the department of a review of the claimant’s continu-ing eligibility for benefits.

(2) The eligibility review may include any of the following:(a) An interview with the claimant conducted by a representa-

tive of the department.(b) A review of the appropriateness of the claimant’s registra-

tion or waiver of registration under ch. DWD 126.(c) A determination as to whether the claimant is able to per-

form suitable work and available for suitable work under thischapter.

(d) An assessment of the claimant’s work search efforts underch. DWD 127.

(e) A determination as to whether the claimant is making satis-factory progress under s. 108.04 (16), Stats., if the claimant is par-ticipating in approved training.

(f) A review of any reemployment services the claimant hasreceived.

(g) Preparation of a reemployment plan as reasonably neces-sary to assist the claimant in his or her efforts to obtain work.

(3) If the claimant fails to participate in an eligibility reviewinterview under sub. (2) (a) without good cause, the claimant shallbe ineligible for benefits for the week in which the interview wasscheduled.

History: Cr. Register, July, 1984, No. 343, eff. 8−1−84; CR 07−054: r. and recr.Register March 2008 No. 627, eff. 4−1−08.

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DWD 129.01


is the date the chapter was last published. Register April 2014 No. 700

Chapter DWD 129

BENEFIT CLAIMING PROCEDURES

DWD 129.001 Definitions.DWD 129.01 Notice of unemployment.DWD 129.02 Establishment of benefit year.

DWD 129.03 Backdating of benefit year; circumstances.DWD 129.04 Department set aside of benefit year.DWD 129.05 Payment of benefits.

Note: Chapter ILHR 129 was created by emergency rule effective 1−8−84. Chap-ter ILHR 129 was renumbered Chapter DWD 129 under s. 13.93 (2m) (b) 1., and cor-rections made under s. 13.93 (2m) (b) 6. and 7., Stats., Register, June, 1998, No. 498.



DWD 129.01 Notice of unemployment. (1) INITIATINGA CLAIM. A claimant is not eligible under s. 108.08, Stats., for ben-efits for any week of total or partial unemployment unless theclaimant notifies the department during that week or within 7 daysafter the close of that week, of the claimant’s intent to initiate theclaim and the claimant complies with the department’s proceduresfor initiating and continuing claims. If the department providesfor a single method for initiating a claim and a claimant has goodcause for the claimant’s inability to use that method, the depart-ment shall provide reasonable accommodations for the claimantto be able to complete the claim. Good cause for failure to initiatea claim as prescribed by the department shall include, if it preventsthe claimant from using the method prescribed by the department,any of the following:

(a) The claimant possesses physical, mental, educational, orlinguistic limitations.

(b) The claimant has unusual or unavoidable circumstancesbeyond the claimant’s control.

Note: The department shall notify claimants that it will consider alternate methodsfor initiating a claim if there is good cause for the claimant’s inability to use a comput-er−based program. In addition, the department shall provide claimants with informa-tion about how to request assistance with initiating a claim.

(2) CONTINUING A CLAIM BY FILING A WEEKLY CERTIFICATION.(a) A claimant is not eligible for benefits for any week of total orpartial unemployment unless the claimant files a timely weeklycertification with the department. If the department provides fora single method for a claimant to continue a claim by filing aweekly certification and a claimant has good cause for the claim-ant’s inability to use that method, the department shall provide areasonable accommodation for the claimant to be able to completethe claim. Good cause for failure to file a weekly certification asprescribed by the department shall include, if it prevents theclaimant from using the method prescribed by the department, anyof the following:

1. The claimant possesses physical, mental, educational, orlinguistic limitations.

2. The claimant has unusual or unavoidable circumstancesbeyond the claimant’s control.

Note: The department shall notify claimants that it will consider alternate methodsto file the weekly certification if there is good cause for the claimant’s inability to usea computer−based program. In addition, the department shall provide claimants withinformation about how to request assistance with weekly claim certification.

(b) The department shall consider a weekly certification to befiled when the certification is complete and submitted in com-pliance with the applicable requirements for the methods autho-rized by the department:

1. A claimant may continue a claim only by filing timelyweekly certifications no later than 14 days following the end of theweek for which benefits are claimed. If the method prescribed bythe department for notification for the claimant to use is the inter-

net or telephone, the department shall notify the claimant forwhich weeks the claimant may file a weekly certification and atthe end of the transaction whether the weekly certification hasbeen accepted. The department shall consider a weekly certifica-tion to be filed when the certification is complete, timely sub-mitted, and accepted by the department.

2. A claimant may not file a weekly certification for any weekunless a weekly certification for the immediately preceding weekwas timely filed or an initial claim was timely filed for the week.

Note: Example 1:

Week 1 Weekly certification filed timelyWeek 2 No weekly claim filedWeek 3 No weekly claim filedWeek 4 Weekly certification for week 2 can still be filed. However, a weekly

certification for week 3 cannot be filed until a weekly certification for week 2is filed. If the claimant wants to file a weekly certification for week 3, but notfor week 2, an initial claim must be filed for week 3 by the close of week 4.

Example 2:

Week 1 Weekly certification filed timelyWeek 2 No weekly claim filedWeek 3 No weekly claim filedWeek 4 No weekly claim filedWeek 5 Weekly certification for week 2 can no longer be filed because the

14−day period has expired. Weekly certification for week 3 cannot be filedbecause a weekly certification for the immediately preceding week has notbeen filed and a timely initial claim can no longer be filed for week 3. Weeklyclaim for week 4 can be filed if an initial claim is filed by the close of week 5.

(4) WAIVER; EXCEPTIONAL CIRCUMSTANCES. The departmentshall waive the requirements of this section if exceptional circum-stances exist. Exceptional circumstances include all of the fol-lowing:

(a) An error made by an employee of the department relatingto the giving of notice by the claimant or a reasonable misunder-standing by the claimant based on information given to the claim-ant by the department.

(b) Action by an employer, in any manner, directly or indi-rectly, instructing, warning, or persuading the claimant not to filea benefit claim.

(c) The claimant did not comply because the claimant was notaware of the duty to notify the department, and the claimant’s mostrecent employer failed to post and maintain the notice on claimingunemployment benefits that was supplied to the employer unders. DWD 120.01.

(d) The claimant performed services as a school year employeein other than an instructional, research, or principal administrativecapacity and had reasonable assurance of performing services forthe employer in a similar capacity in the 2nd academic year orterm but was subsequently not offered the opportunity to performsuch services.

(e) The claimant made an unsuccessful attempt to access thetelephone initial claims system during a week when the systemwas inoperable or was unavailable for more than 40% of the timethe system is scheduled to be staffed by claimstakers during thatweek. The times during which the system is inoperable orunavailable will be measured as follows:

1. Each day during the week will be divided into half−hourtime periods, beginning with the time when the system is firstscheduled to be staffed by claimstakers and ending with the timewhen the system is scheduled to no longer be staffed by claimstak-ers.



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2. The system will be considered to be inoperable or unavail-able for any such half−hour time period during which a busy sig-nal occurs or during which the system is not operating.

(f) Other exceptional circumstances over which the claimanthas no control.

History: Cr. Register, July, 1984, No. 343, eff. 8−1−84; emerg. am. (1), eff.2−2−93; am. (1), Register, July, 1993, No. 451, eff. 8−1−93; correction in (3) (e) madeunder s. 13.93 (am) (b) 7., Stats., Register, July, 1993, No. 451; am. (1) and (2) (a),cr. (2) (a) 1. and 2., r. and recr. (2) (b), (3) (a) and (b), r. (2) (c), (3) (g) and (4), renum.(2) (d), (3) (intro.), (c) to (f) to be (2) (c), (4) (intro.) to (d) and am. (4) (intro.), (a),(c) and (d), Register, December, 1995, No. 480, eff. 1−1−96; cr. (4) (e), Register,November, 1999, No. 527, eff. 12−1−99; correction in (2) (b) 2. made under s. 13.93(2m) (b) 7., Stats., Register, September, 2000, No. 537; am. (2) (a) (intro.), Register,September, 2000, No. 537, eff. 10−1−00; emerg. am. (1), eff. 4−14−02; CR 02−088:am. (1) Register November 2002 No. 563, eff. 12−1−02; CR 06−073: am. (1), (4)(intro.), (a) (b), (c), (d) and (e), r. and recr. (2) (a), (b) and (c), and (3), r. (a) 1. and 2.,cr. (4) (f), Register December 2006 No. 612, eff. 1−1−07; correction in (2) (b) 3. madeunder s. 13.93 (2m) (b) 7., Stats., Register June 2007 No. 618; CR 10−018: am. (1)and (2) (a), r. and recr. (2) (b) 1. and 2., r. (2) (b) 3., 4., (c) and (3) Register September2010 No. 657, eff. 10−1−10; EmR1316: emerg. renum. (1) to (1) (intro.) and am.,cr. (1) (a), (b), renum. (2) (a) to (2) (a) (intro.) and am., cr. (2) (a) 1., 2., am. (2)(b) eff. 9−29−13; CR 13−081: renum. (1) to (1) (intro.) and am., cr. (1) (a), (b),renum. (2) (a) to (2) (a) (intro.) and am., cr. (2) (a) 1., 2., am. (2) (b) Register April2014 No. 700, eff. 5−1−14.

DWD 129.02 Establishment of benefit year. (1) Inorder to establish a benefit year under s. 108.06 (2) (a), Stats., aclaimant shall:

(a) Comply with the notification and filing requirements unders. DWD 129.01; and

(b) Have the minimum amount of wages in the claimant’s baseperiod as required under s. 108.04 (4) (a), Stats.

(2) A claimant establishing a second or subsequent benefityear shall, in addition to the requirements of sub. (1), comply withthe earnings requirement of s. 108.04 (4) (c), Stats.

History: Cr. Register, November, 1989, No. 407, eff. 12−1−89; emerg. am. (1) (a),eff. 2−2−93; am. (1) (a), Register, July, 1993, No. 451, eff. 8−1−93; r. and recr. (1) (a),am. (1) (b), r. (2) and (3), cr. (2), Register, December, 1995, No. 480, eff. 1−1−96.

DWD 129.03 Backdating of benefit year; circum-stances. Under s. 108.06 (2) (bm), Stats., a claimant’s benefityear begins on the Sunday of the week in which the claimant meetsthe requirements to establish a benefit year under s. DWD 129.02,except that the department may, by rule, permit a claimant to begina benefit year prior to that time. The department shall permit thebackdating of a benefit year if an exceptional circumstance exists.Exceptional circumstances include, but are not limited to, thoselisted in s. DWD 129.01 (4).

History: Cr. Register, November, 1989, No. 407, eff. 12−1−89; renum. (1) to be129.03 and am., r. (2), Register, December, 1995, No. 480, eff. 1−1−96; CR 06−073:am. Register December 2006 No. 612, eff. 1−1−07.

DWD 129.04 Department set aside of benefit year.(1) REQUEST TO SET ASIDE A BENEFIT YEAR. Under s. 108.06 (2)(d), Stats., a claimant may request the department to set aside abenefit year.

(2) GRANTING A REQUEST TO SET ASIDE A BENEFIT YEAR. Unders. 108.06 (2) (d), Stats., the department shall grant the claimant’srequest and cancel the benefit year if the request is voluntary, ben-efits have not been paid to the claimant, and at the time the depart-ment acts upon the request for that benefit year the claimant’s ben-

efits eligibility is not suspended. If the claimant does not meet allof the requirements under s. 108.06 (2) (d), Stats., the departmentmay set aside the benefit year if the conditions in both pars. (a) and(b) are met:

(a) The department has recovered, or has waived the recoveryof, all benefits paid to the claimant for that benefit year or offsetsthis amount against benefits the claimant would otherwise be eli-gible to receive at the time the request to set aside a benefit yearis made.

(b) Any of the following exceptional circumstances apply tothe claim:

1. The department terminates coverage of an employer pre-viously subject to ch. 108, Stats., for whom the claimant per-formed services in the base period and the claimant could not haveforeseen this termination of coverage.

2. The department makes an error relating to the establish-ment of the claimant’s benefit year.

3. The wage data used by the department to establish the bene-fit year is erroneous.

4. The claimant established a benefit year in the two weeksimmediately preceding the first full week of a new calendar quar-ter, but a benefit year established as of the first full week of the newcalendar quarter would give the claimant a higher weekly benefitrate or a higher maximum benefit amount.

5. The claimant’s first payment in the benefit year was madeafter an additional initial claim was filed.

6. The claimant is eligible to start a benefit year in anotherstate.

7. The cancellation of wage credits under s. 108.04 (5), Stats.,reduces the claimant’s maximum benefit amount to less than 5times the weekly benefit rate.

8. Other exceptional circumstances exist over which theclaimant has no control that are related to establishing a benefityear.

History: Cr. Register, November, 1989, No. 407, eff. 12−1−89; am. (1) (intro.),(2) (a) (intro.), 2., 3. and (b) 1., r. (1) (a) to (c), cr. (2) (a) 4., Register, December, 1995,No. 480, eff. 1−1−96; CR 06−073: am. (1), r. and recr. (2), Register December 2006No. 612, eff. 1−1−07.

DWD 129.05 Payment of benefits. (1) METHOD OF PAY-MENT. The department shall pay benefits by checks mailed to theclaimant’s address of record with the department, by electronicdeposit to a claimant’s designated bank account, or by debit cardissued by the department or its designee, unless the benefits areapplied by the department for overpayments, forfeitures, childsupport payments under s. 108.13, Stats., or other assignmentspermitted under state or federal law.

(2) CHARGING OF PAYMENT. The department shall charge eachbenefit payment against an account in the unemployment reservefund or the administrative account and shall periodically sendeach employer a record of each payment charged against itsaccount in the fund.

History: Cr. Register, November, 1989, No. 407, eff. 12−1−89; am. Register,December, 1995, No. 480, eff. 1−1−96; CR 10−018: am. (1) Register September 2010No. 657, eff. 10−1−10.

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DWD 130.07


is the date the chapter was last published. Register October 2007 No. 622

Chapter DWD 130

WAGES FOR BENEFIT PURPOSES


DWD 130.05 Value of room or meals.DWD 130.07 Internal revenue code requirements.

Note: Chapter Ind−UC 130 was renumbered to be chapter ILHR 130 under s.13.93 (2m) (b) 1. and 2., Register, August, 1987, No. 380; Chapter ILHR 130 wasrevised under s. 13.93 (2m) (b) 5., Stats., Register, November, 1989, No. 407. Chap-ter ILHR 130 was renumbered Chapter DWD 130 under s. 13.93 (2m) (b) 1., Stats.,and corrections made under s. 13.93 (2m) (b) 6. and 7., Stats., Register, June, 1997,No. 498.



DWD 130.01 Purpose. The definition of wages in s.108.02 (26), Stats., is patterned after the FUTA definition ofwages found in 26 USC 3306 (b). This chapter clarifies how thedepartment shall apply the definition of wages in s. 108.02 (26),Stats., for benefit purposes. This chapter also specifies changesto the definition of wages in s. 108.02 (26), Stats., and providesinterpretations that may be inconsistent with those applied to 26

USC 3306 (b), under the authority granted in s. 108.015, Stats.History: CR 07−039: cr. Register October 2007, No. 622, eff. 11−1−07.

DWD 130.03 Treatment of “tips”. History: 1−2−56; am. (2) (intro.) and (a),r. and recr. (3), Register, September, 1968, No. 153, eff. 10−1−68; CR 07−039: r.Register October 2007, No. 622, eff. 11−1−07.

DWD 130.05 Value of room or meals. The provisionsof s. DWD 101.05, relating to the value of room or meals for con-tribution purposes, shall also apply for benefit purposes.

History: Cr. Register, September, 1957, No. 21, eff. 10−1−57; CR 07−039: am.Register October 2007, No. 622, eff. 11−1−07.

DWD 130.07 Internal revenue code requirements.When s. 108.02 (26), Stats., or FUTA require that a payment meetthe requirements of a particular section of the internal revenuecode to not be considered wages, the employer shall demonstrateto the satisfaction of the department that the payment meets suchrequirements.

History: Cr. Register, September, 1957, No. 21, eff. 10−1−57; CR 07−039: r. andrecr. Register October 2007, No. 622, eff. 11−1−07.



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DWD 131.10



Chapter DWD 131

PRE−EMPLOYMENT DRUG TESTING, SUBSTANCE ABUSE TREATMENT PROGRAM ANDJOB SKILLS ASSESSMENT

DWD 131.001 Definitions.DWD 131.10 Pre−employment testing for the presence of controlled substances.

DWD 131.30 Substance abuse treatment program.DWD 131.40 Jobs skills assessment.

DWD 131.001 Definitions. (1) Except as provided insub. (2), the definitions in ch. DWD 100 apply to this chapter.

(2) Notwithstanding ch. DWD 100, all of the following defini-tions apply to this chapter:

(a) “Controlled substances” has the meaning given under s.108.133 (1) (a), Stats.

Note: Section 108.133 (1) (a), Stats., states “Notwithstanding s. 108.02 (9), “con-trolled substances” has the meaning given in 21 USC 802.”

(b) “Positive results” means a test that confirms the presenceof one or more controlled substances and which is conducted orconfirmed by a laboratory certified by the substance abuse andmental health services administration of the United States depart-ment of health and human services.

(c) “Substance abuse treatment provider” means an individualor organization that is licensed by a government unit to administersubstance abuse treatment services to individuals that use con-trolled substances.

(d) “Substance abuse treatment program” means the servicesoffered by a substance abuse treatment provider, beginning withan assessment.

History: EmR1617: emerg. cr., eff. 5−1−16; EmR1702: emerg. cr., eff. 1−30−17;CR 16−036: cr. Register April 2017 No. 736, eff. 5−1−17.

DWD 131.10 Pre−employment testing for the pres-ence of controlled substances. (1) POSITIVE RESULTS OF ATEST; APPLICABILITY. An employing unit may report to the depart-ment the positive results of a test for the presence of controlledsubstances conducted on an individual if all of the followingapply:

(a) The test for the presence of controlled substances was con-ducted as a condition of an offer of employment and the employ-ing unit informed the individual, before testing, that the positiveresults may be submitted to the department.

(b) The individual tested positive for one or more controlledsubstances without evidence of a valid prescription for each con-trolled substance.

(c) The employing unit complies with all of the provisions ofthis chapter.

(2) REPORTING POSITIVE RESULTS OF A TEST TO THE DEPART-MENT. To report positive results to the department, the employingunit shall provide all of the following information, on a form pre-scribed by the department, within 3 business days after the date onwhich the employing unit received the positive results:

(a) The name, address, and telephone number of the employ-ing unit, and, if applicable, the unemployment insurance accountnumber of the employing unit.

(b) The name, address, telephone number, and social securitynumber of the individual that tests positive for the presence of con-trolled substances.

(c) The following information related to the conditional offerof employment that the employing unit offered to the individual:

1. Documentation of the conditional offer of employment.2. The date on which the employing unit extended the condi-

tional offer of employment to the individual.

3. The date on which employment would begin, the rate ofpay offered to the individual, the number and arrangement ofhours, and the kind of work that would be performed.

4. The date and manner in which the employing unit informedthe individual that, as a condition of the offer of employment, theindividual must submit to a test for the presence of controlled sub-stances.

(d) The date and manner in which the employing unit informedthe individual that the positive results may be submitted to thedepartment.

(e) The following information related to the administration ofthe test and the positive results:

1. The name, address, and telephone number of the laboratorythat conducted the test.

2. The date on which the individual submitted to the test.3. The controlled substances detected in the test.4. A copy of the laboratory’s report.

(f) The date on which the employing unit received the resultsof the test from the laboratory.

(g) The date and manner in which the employing unit withdrewthe conditional offer of employment after the employing unitreceived the positive results.

(h) Any additional information requested by the department.Note: To obtain a form under this section, contact the Department of Workforce

Development, Division of Unemployment Insurance, 201 E. Washington Avenue,P.O. Box 7905, Madison, WI 53707 by telephone at (414) 438−7705 or access theform online at http://dwd.wisconsin.gov/dwd/forms/ui/ucb_18102_e.htm.

(3) INDIVIDUAL DECLINING TO SUBMIT TO A TEST FOR THE PRES-ENCE OF CONTROLLED SUBSTANCES. An employing unit may notifythe department that an individual declined to submit to a test forthe presence of controlled substances if all of the following apply:

(a) The test for the presence of controlled substances wasrequired as a condition of an offer of employment and the employ-ing unit informed the individual, before testing, that the employ-ing unit may notify the department if the individual declines tosubmit to the test.

(b) The employing unit complies with all of the provisions ofthis chapter.

(4) NOTIFICATION TO DEPARTMENT OF INDIVIDUAL DECLININGTEST. To notify the department that an individual declined to sub-mit to a test for the presence of controlled substances, the employ-ing unit shall provide all of the following information, on a formprescribed by the department, within 3 business days after the dateon which the individual declined to submit to the test:

(a) The name, address, and telephone number of the employ-ing unit, and if applicable, the unemployment insurance accountnumber of the employing unit.

(b) The name, address, telephone number, and social securitynumber of the individual that declined to submit to a test for thepresence of controlled substances.

(c) The following information related to the conditional offerof employment from the employing unit to the individual:

1. Documentation of the conditional offer of employment.

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2. The date on which the employing unit extended the condi-tional offer of employment to the individual.

3. The date on which employment would begin, the individu-al’s pay rate, the number and arrangement of hours, and the kindof work that would be performed.

4. The date and manner in which the employing unit informedthe individual that, as a condition of the offer of employment, theindividual must submit to a test for the presence of controlled sub-stances.

(d) The date and manner in which the employing unit informedthe individual that the employing unit may notify the departmentif the individual declined to submit to a test for the presence ofcontrolled substances.

(e) The following information related to the individual declin-ing to submit to a test for the presence of controlled substances:

1. The date on which the individual declined to submit to atest.

2. Documentation that the individual declined to submit to thetest.

3. The date on which the employing unit received notificationthat the individual declined to submit to the test.

(f) The date and manner the employing unit withdrew the con-ditional offer of employment after the employing unit receivednotice that the individual declined to submit to a test for the pres-ence of controlled substances.

(g) Any additional information requested by the department.Note: To obtain a form under this section, contact the Department of Workforce

Development, Division of Unemployment Insurance, 201 E. Washington Avenue,P.O. Box 7905, Madison, WI 53708, by telephone at (414) 438−7705 or access theform online at http://dwd.wisconsin.gov/dwd/forms/ui/ucb_18102_e.htm.

(5) DEPARTMENT DETERMINATION OF AN INDIVIDUAL RECEIVINGBENEFITS. (a) The department shall determine, after receiving theinformation submitted by an employing unit under sub. (2) or (4),whether the individual is receiving benefits under ch. 108, Stats.

(b) If the department determines the individual is receivingbenefits under par. (a), the department shall use the informationreported under sub. (2) or (4) to determine eligibility under s.108.04 (8) (b), Stats. The department shall provide informationregarding the documentation submitted by an employing unitunder sub. (2) or (4) to the individual.

(6) REBUTTABLE PRESUMPTION FOR FAILURE TO ACCEPT SUIT-ABLE WORK. (a) If the department determines an individual isreceiving benefits under sub. (5) (a), the department shall providethe individual an opportunity to overcome the presumption thatthe individual failed, without good cause, to accept suitable workwhen offered under s. 108.04 (8) (b), Stats.

(b) An individual may overcome the presumption that the indi-vidual failed, without good cause, to accept suitable work whenoffered under s. 108.04 (8) (b), Stats., if the individual tested posi-tive for the presence of one or more controlled substances, and theindividual establishes by a preponderance of the evidence, any ofthe following:

1. The employing unit did not extend an offer of employmentcontingent on the individual submitting to a test for the presenceof controlled substances.

2. The employing unit withdrew the offer of employmentbefore the employing unit received the positive results of the test.

3. The individual held a valid prescription at the time of thetest for each controlled substance detected in the test.

4. The test for the presence of controlled substances was notconducted or confirmed by a laboratory certified by the substanceabuse and mental health services administration of the UnitedStates department of health and human services.

5. The requirements under s. 108.04 (9), Stats., apply to thework offered.

6. Any circumstances which the department determines arebeyond the individual’s control.

(c) The individual may overcome the presumption that theindividual failed, without good cause, to accept suitable workwhen offered under s. 108.04 (8) (b), Stats., by declining to submitto a test for the presence of controlled substances if the individualestablishes by a preponderance of the evidence, any of the follow-ing:

1. The employing unit did not extend an offer of employmentcontingent on the individual submitting to a test for the presenceof controlled substances.

2. The individual was unable to complete a test for the pres-ence of controlled substances due to medical reasons.

3. The individual accepted an offer of employment fromanother employing unit before or at the time the individualdeclined to submit to the test under sub. (3).

4. The employing unit required the individual to pay for thetest.

5. The requirements under s. 108.04 (9), Stats., apply to thework offered.

6. Any circumstances which the department determines arebeyond the individual’s control.

(7) PERIOD OF INELIGIBILITY AND REQUALIFICATION REQUIRE-MENTS FOR BENEFITS. (a) An individual under this section who hasfailed, without good cause, to accept suitable work due to the posi-tive results of a test without presenting evidence of a valid pre-scription, is ineligible to receive benefits until the individual earnswages after the week in which the failure occurs equal to at least6 times the individual’s weekly benefit rate under s. 108.05 (1),Stats., in employment or other work covered by the unemploy-ment insurance law of any state or the federal government.

(b) Notwithstanding par. (a), an individual under this sectionwho has failed, without good cause, to accept suitable work dueto the positive results of a test without presenting evidence of avalid prescription, may maintain eligibility for benefits under ch.108, Stats., by enrolling in and complying with a substance abusetreatment program under s. DWD 131.30 and completing a jobskills assessment as prescribed under s. DWD 131.40.

(c) An individual under this section who has failed, withoutgood cause, to accept suitable work by declining to submit to a testfor the presence of controlled substances, is ineligible to receivebenefits until the individual earns wages after the week in whichthe failure occurs equal to at least 6 times the individual’s weeklybenefit rate under s. 108.05 (1), Stats., in employment or otherwork covered by the unemployment insurance law of any state orthe federal government.


DWD 131.30 Substance abuse treatment program.(1) ELIGIBILITY. (a) An individual whose positive results arereported under s. DWD 131.10 (2) may enroll in a substance abusetreatment program if all of the following apply:

1. The individual is otherwise eligible for benefits under ch.108, Stats.

2. The services offered by a substance abuse treatment pro-gram are administered by a substance abuse treatment providerapproved by the department.

(b) An individual eligible under par. (a) may enroll in a sub-stance abuse treatment program one time per benefit year.

(2) AUTHORIZATION TO RELEASE RECORDS. An individual whois eligible to enroll in a substance abuse treatment program undersub. (1) shall provide written authorization to the department forthe disclosure of the individual’s records by the substance abusetreatment provider.

(3) ASSESSMENT. A substance abuse treatment provider shalluse an assessment conducted under this chapter in order to deter-mine the extent and severity of the individual’s use of controlledsubstances, and to determine the type of intervention necessary toaddress the individual’s use of controlled substances.



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(4) SUBSTANCE ABUSE TREATMENT PLAN. The substance abusetreatment provider shall develop a substance abuse treatment planthat identifies the goals, objectives, resources, and dates of treat-ment for the individual. The substance abuse treatment providershall provide a copy of the substance abuse treatment plan to thedepartment.

(5) SUBSTANCE ABUSE TREATMENT PROGRAM ENROLLMENT.Within 5 working days of being directed by the department, anindividual shall contact an approved substance abuse treatmentprovider to schedule an assessment. An individual is consideredto be enrolled in a substance abuse treatment program if any of thefollowing apply:

(a) The individual schedules an assessment for the earliest datethat is available with a substance abuse treatment provider.

(b) The individual requests placement on a waitlist maintainedby the department for an assessment if the individual is unable toschedule an assessment with a substance abuse treatmentprovider. An individual who requests placement on a waitlist shallcertify on a weekly basis, in a manner prescribed by the depart-ment, that the individual will schedule an assessment when ser-vices first become available with a substance abuse treatment pro-gram provider.

(6) SUBSTANCE ABUSE TREATMENT PROGRAM COMPLIANCE. (a)An individual shall comply with all requirements of a substanceabuse treatment plan as prescribed in sub. (4). Compliance in asubstance abuse treatment program shall be satisfied by any of thefollowing:

1. The substance abuse treatment provider informs thedepartment on a weekly basis, in a manner prescribed by thedepartment, of an individual’s compliance with the substanceabuse treatment plan.

2. The individual certifies to the department on a weeklybasis, in a manner prescribed by the department, that the individ-ual is placed on a waitlist for a substance abuse treatment programand will comply with a substance abuse treatment plan when ser-vices first become available with a substance abuse treatmentprovider.

(b) An individual who fails to comply with the substance abusetreatment plan under par. (a) is ineligible to receive benefits untilthe individual earns wages after the week in which the failure

occurs equal to at least 6 times the individual’s weekly benefit rateunder s. 108.05 (1), Stats., in employment or other work coveredby the unemployment insurance law of any state or the federalgovernment.

(7) SUCCESSFUL COMPLETION OF SUBSTANCE ABUSE TREATMENTPROGRAM. (a) A substance abuse treatment provider shall notifythe department, as directed, when an individual successfully com-pletes the requirements of the substance abuse treatment program.

(b) An individual may complete a substance abuse treatmentprogram with an alternate substance abuse treatment providerwith advance department approval.

(8) SUBSTANCE ABUSE TREATMENT PROGRAM COSTS. (a) Thedepartment shall pay for reasonable costs of the services providedby the substance abuse treatment provider as set forth in the indi-vidual’s substance abuse treatment plan for each week the individ-ual is eligible for benefits under ch. 108, Stats.

(b) Notwithstanding par. (a), the department shall pay for rea-sonable costs of the services provided by the substance abusetreatment provider as set forth in the substance abuse treatmentplan if the individual is determined ineligible for benefits underch. 108, Stats., solely due to the individual complying with therequirements of the individual’s substance abuse treatment plan.


DWD 131.40 Jobs skills assessment. (1) An individ-ual whose positive results are reported under s. DWD 131.10 (2)and who elects to enroll in and comply with a substance abusetreatment plan under s. DWD 131.30 shall complete a job skillsassessment as directed by the department.

(2) The department may require an individual to participate inreemployment services under s. DWD 127.07 in order to completethe job skills assessment.

(3) An individual who fails to participate in a job skills assess-ment under this section as directed by the department is ineligibleto receive benefits until the individual earns wages after the weekin which the failure occurs equal to at least 6 times the individual’sweekly benefit rate under s. 108.05 (1), Stats., in employment orother work covered by the unemployment insurance law of anystate or the federal government.


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Chapter DWD 132

DETERMINING ELIGIBILITY FOR BENEFITS


DWD 132.04 Educational employees: reasonably similar terms and conditions.DWD 132.05 Misconduct: abuse of a patient of a health care facility.

Note: Chapter Ind 132 as it existed on August 31, 1987 was repealed and a newchapter ILHR 132 was created effective September 1, 1987. Chapter ILHR 132 wasrenumbered Chapter DWD 130 under s. 13.93 (2m) (b) 1., Stats., and correctionsmade under s. 13.93 (2m) (b) 6. and 7., Stats., Register, June, 1997, No. 498.

DWD 132.001 Definitions. Except as provided in thischapter, unless the context clearly indicates a different meaning,the definitions in ch. DWD 100 apply to this chapter.

History: Cr. Register, August, 1987, No. 380, eff. 9−1−87; renum. (6) to (8) to be(9) to (11), cr. (6) to (8), Register, January, 1989, No. 397, eff. 2−1−89, r. (intro.), (2)to (4), (10) and (11), renum. (1) to be (2) and am., renum. (5), (6) and (9) to be 100.02(23), (31) and (55), renum. (7) and (8) to be 100.02 (53) and (54) and am., cr. (1), Reg-ister, September, 1995, No. 477, eff. 10−1−95; renum. (1) to be DWD 132.001, r. (2),Register, May, 1997, No. 497, eff. 6−1−97.

DWD 132.01 Purpose. The purpose of this chapter is toprovide standards for determining a claimant’s eligibility for ben-efits under certain provisions of s. 108.04, Stats.

History: Cr. Register, August, 1987, No. 380, eff. 9−1−87.

DWD 132.04 Educational employees: reasonablysimilar terms and conditions. (1) SCOPE. Under s. 108.04(17) (a), (b) and (c), Stats., a claimant is ineligible for benefitsbased upon services provided to or on behalf of an educationalinstitution for weeks of unemployment which occur between aca-demic years or terms or during an established and customary vaca-tion period or holiday recess if the claimant performed the ser-vices in the first such year or term or in the year or termimmediately before the vacation period or holiday recess and ifthere is reasonable assurance that the claimant will perform suchservices for any educational institution in the year or term imme-diately following the academic year, term, vacation period or holi-day recess. The Wisconsin supreme court has ruled that reason-able assurance exists if the terms and conditions of theemployment in the academic year or term immediately followingthe weeks of unemployment which occurred between academicyears or terms or during an established and customary vacationperiod or holiday recess are reasonably similar to those terms andconditions of employment which existed in the year or term beforesuch weeks.

(2) STANDARD. Except as provided under sub. (3), the termsand conditions of the employment for which the claimant receivesassurance from an educational institution under s. 108.04 (17) (a),(b) and (c), Stats., for the academic year or term immediately fol-lowing the weeks of unemployment which occurred between aca-demic years or terms or during an established and customary vaca-tion period or holiday recess are reasonably similar if:

(a) The gross weekly wage is more than 80% of the grossweekly wage earned in the academic year or term which precededthe weeks of unemployment;

(b) The number of hours per week is more than 80% of theaverage number of hours worked per week in the academic yearor term which preceded the weeks of unemployment; and

(c) The employment involves substantially the same skill leveland knowledge as the employment in the academic year or termwhich preceded the weeks of unemployment.

(3) EFFECT ON ELIGIBILITY. (a) If the employment for whichthe claimant receives assurance is not reasonably similar undersub. (2), the claimant is eligible for benefits based on services pro-vided to or on behalf of an educational institution between aca-demic years or terms or during established and customary vaca-

tion periods or holiday recesses under s. 108.04 (17) (a), (b), and(c), Stats., if otherwise qualified.

(b) If the employment for which the claimant receives assur-ance is reasonably similar under sub. (2), the claimant is not eligi-ble for benefits based on services to or on behalf of an educationalinstitution between academic years or terms or during establishedand customary vacation periods or holiday recesses under s.108.04 (17) (a), (b), and (c), Stats.

History: Cr. Register, August, 1987, No. 380, eff. 9−1−87; r. (3); renum. (3) to be(4) and am., Register, July, 1993, No. 451, eff. 8−1−93.

DWD 132.05 Misconduct: abuse of a patient of ahealth care facility. (1) SCOPE. (a) After an employee hasbeen discharged by an employing unit for misconduct connectedwith his or her employment, he or she is not eligible to receiveunemployment benefits under s. 108.04 (5), Stats. The Wisconsinsupreme court has defined misconduct for unemployment insur-ance purposes to mean “conduct evincing such willful or wantondisregard of an employer’s interest as is found in deliberate viola-tions or disregard of standards of behavior which the employerhas a right to expect of his [or her] employee, or in carelessnessor negligence of such degree or recurrence as to manifest equalculpability, wrongful intent or evil design, or to show an inten-tional and substantial disregard of the employer’s interests or ofthe employee’s duties and obligations to his [or her] employer.”The intent of this section is to ensure that the statutory provisionand the court decision are consistently interpreted and applied incases involving alleged abuse of a patient in a health care facility.

(b) This section provides a standard by which to determine ifmisconduct exists under s. 108.04 (5), Stats., when an employeeis discharged for alleged abuse of a patient of a health care facility.This standard also applies to disciplinary suspensions for miscon-duct under s. 108.04 (6), Stats.

(c) At any hearing involving this section, the health care facil-ity shall prove by competent evidence that the alleged conduct forwhich the employee was discharged actually occurred. SectionDWD 140.16 regarding the admissibility of evidence applies in allhearings involving alleged abuse of a patient.

(2) STANDARD. Discharge of an employee by an employingunit for misconduct connected with his or her employment unders. 108.04 (5), Stats., may include the discharge of an employee bya health care facility for abuse of a patient. Abuse of a patientincludes, but is not limited to:

(a) Except when required for treatment, care or safety, any sin-gle or repeated intentional act or threat through contact or com-munication involving force, violence, harassment, deprivation,withholding care, sexual contact, sexual intercourse, or mentalpressure, which causes physical pain or injury, or which reason-ably could cause physical pain or injury, fear or severe emotionaldistress;

(b) Any gross or repeated failure to provide treatment or carewithout good cause which reasonably could adversely affect apatient’s health, comfort or well−being;

(c) Any intentional act which subjects a patient to gross insult,ridicule or humiliation, or repeated failure to treat a patient withdignity and respect; and

(d) Knowingly permitting another person to do any of the actsin par. (a), (b) or (c) or knowingly failing to take reasonable steps



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to prevent another person from doing any of the acts in par. (a), (b)or (c).

(3) EFFECT ON ELIGIBILITY. (a) If a claimant was dischargedfor conduct which the health care facility alleges was abuse of apatient and that conduct is determined not to be misconduct underthis section, the claimant is eligible to receive benefits, if other-wise qualified.

(b) If a claimant was discharged for conduct which the healthcare facility alleges was abuse of a patient and that conduct isdetermined to be misconduct under this section, the claimant is noteligible to receive benefits until 7 weeks have elapsed since theend of the week in which the discharge occurs and the employee

earns wages after the week in which the discharge occurs equal toat least 14 times the employee’s weekly benefit rate in employ-ment or other work covered by the unemployment insurance lawof any state or the federal government. For purposes of requalifi-cation, the employee’s weekly benefit rate shall be that rate whichwould have been paid had the discharge not occurred. The wagespaid to the employee by the health care facility shall be excludedfrom the employee’s base period wages for purposes of benefitentitlement, as provided in s. 108.04 (5), Stats.

History: Cr. Register, January, 1989, No. 397, eff. 2−1−89; am. (1) (a) and (c), r.(3) (b), renum. (3) (c) to be (3) (b) and am., Register, September, 2000, No. 537, eff.10−1−00; correction in (1) (b) made under s. 13.93 (2m) (b) 7., Stats., Register, Sep-tember, 2000, No. 537.

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DWD 133.02



Chapter DWD 133

TEMPORARY HELP EMPLOYERS

DWD 133.001 Definitions.DWD 133.01 Purpose.DWD 133.02 Employment relationship.

DWD 133.03 Treatment of time between assignments.DWD 133.04 Relationship following termination.

DWD 133.001 Definitions. (1) Except as provided insub. (2) and unless the context clearly indicates a different mean-ing, the definitions in ch. DWD 100 apply to this chapter.

(2) Notwithstanding ch. DWD 100 and unless the contextclearly indicates a different meaning, in this chapter:

(a) “Assignment” means work assigned by an employer to anemployee to be performed for a client company of the employer.An assignment ends when it is completed or when the employeeis removed from the assignment.

(b) “Client company” means an entity that contracts with anemployer for the employer to provide labor for a determinate orindeterminate time.

(c) “Employer” has the same meaning given “temporary helpcompany,” in s. 108.02 (24m), Stats., and does not include a “pro-fessional employer organization” as defined in s. 108.02 (21e),Stats.

Note: Section 108.02 (24m), Stats., provides that “temporary help company”means “an entity which contracts with a client to supply individuals to perform ser-vices for the client on a temporary basis to support or supplement the workforce ofthe client in situations such as personnel absences, temporary personnel shortages,and workload changes resulting from seasonal demands or special assignments orprojects, and which, both under contract and in fact:

(a) Negotiates with clients for such matters as time, place, type of work, workingconditions, quality, and price of the services;(b) Determines assignments or reassignments of individuals to its clients, even ifthe individuals retain the right to refuse specific assignments;(c) Sets the rate of pay of the individuals, whether or not through negotiation;(d) Pays the individuals from its account or accounts; and(e) Hires and terminates individuals who perform services for the clients.”History: CR 06−032: cr. Register July 2007 No. 619, eff. 8−1−07.

DWD 133.01 Purpose. The purpose of this chapter is torecognize that the employment relationship between a temporaryhelp employer and an employee is, in limited circumstances,unlike that of other employment relationships. An employee ofa temporary help employer commonly performs multiple assign-ments for one or more client companies. An assignment may endwith little or no advance notice. While the employer andemployee may intend to continue the employment relationship,the employer may not immediately be able to provide a newassignment to the employee. This chapter establishes standardsfor determining whether the employment relationship continuesor is terminated for the purpose of unemployment insurance bene-fit eligibility.


DWD 133.02 Employment relationship. (1) CONTIN-UATION OF EMPLOYMENT RELATIONSHIP. When an assignment ends,the employment relationship between an employer and anemployee shall be considered a continuing relationship if all of thefollowing conditions are met:

(a) Prior to the end of the second full business day after the endof the assignment, the employee contacts the employer, or theemployer contacts the employee, and informs the other that theassignment has ended or will end on a certain date. The depart-ment may waive the requirement for the deadline or notice, orboth, if it determines that the employee’s failure to so contact theemployer was for good cause and the employer and employee

have otherwise acted in a manner consistent with the continuationof the employment relationship.

(b) Prior to the end of the second full business day after the endof the assignment, or prior to the end of the first full business dayafter the date notice was given under par. (a) if the deadline for thenotice was waived, the employer informs the employee that theemployer will provide a new assignment that will begin within 7days and any of the following occur:

1. The employer provides a new assignment that beginswithin 7 days of the date of the notice.

2. A new assignment does not begin within the 7−day periodspecified in par. (b) (intro.), but within that same 7−day period, theemployer notifies the employee that the start of the assignmentwill be delayed for a period not to exceed an additional 7 days.The delayed assignment begins within 7 days of the date that theemployer notified the employee of the delay.

3. A new assignment does not begin within the 7−day periodspecified in par. (b) (intro.), but within that same 7−day period, theemployer notifies the employee that the employer will provideanother assignment that will begin within 7 days. This assignmentbegins within 7 days of the date that the employer notified theemployee of the assignment.

(c) The assignment offered by the employer meets the condi-tions under which the individual offered to work, including thetype of work, rate of pay, days and hours of availability, distancewilling to travel to work, and available modes of transportation,as set forth in the individual’s written application for employmentwith the employer submitted prior to the first assignment, or assubsequently amended by mutual agreement. The employer shallhave the burden of proof to show that the assignment meets therequirements of this paragraph. If the employer offers an assign-ment that does not conform to the requirements of this paragraph,the employment relationship ends under sub. (2).

(2) SEPARATION OF EMPLOYMENT BY EMPLOYER. If the employ-ment relationship does not continue under sub. (1), the employ-ment shall be considered separated by the employer unless theemployee has voluntarily separated from the employment undersub. (3).

(3) SEPARATION OF EMPLOYMENT BY EMPLOYEE. (a) Anemployee voluntarily separates from the employment when anyof the following occur:

1. The employee fails to notify the employer that an assign-ment has ended if the employer’s policy requires the notificationprescribed by sub. (1) (a) and the employee had notice of this pol-icy prior to the end of the assignment, provided that the employeris not aware that the assignment has ended, and provided that thenotice requirement was not waived under sub. (1) (a).

2. The employee refuses an assignment while the employ-ment relationship continues.

3. The employee fails to respond to an offer of work by theemployer within a reasonable time period, while the employmentrelationship continues.

4. The employer is unable to communicate an offer of workto the employee because of the employee’s failure to provide theemployer with his or her correct address, telephone number, or



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other contact information while the employment relationship con-tinues.

(b) Nothing in this chapter shall preclude the application ofother provisions of ch. 108, Stats., to determine whether theemployee separated from the employment.


DWD 133.03 Treatment of time between assign-ments. An employee shall be eligible for unemployment insur-ance benefits while the employment relationship continuesbetween assignments pursuant to s. DWD 133.02 (1), if the

employee is otherwise qualified for those benefits.History: CR 06−032: cr. Register July 2007 No. 619, eff. 8−1−07.

DWD 133.04 Relationship following termination.When an employee’s employment relationship with an employerterminates, his or her application for employment with thatemployer shall expire. If the employee returns to work for theemployer, a new written application for employment shall berequired for this chapter to be applicable. If the employee agreesin writing, the original application may be treated as a new appli-cation for employment.


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Chapter DWD 135

WAIVER OF RECOVERY OF TRA AND OTHER TAA OVERPAYMENTS

DWD 135.001 Definitions.DWD 135.01 Purpose.DWD 135.02 Waiver of recovery of overpayments.

DWD 135.03 Departmental notice of waiver.DWD 135.04 Application for waiver; procedure.

Note: Chapter ILHR 135 was created as an emergency rule effective December7, 1990. Chapter ILHR 135 was renumbered Chapter DWD 135 under s. 13.93 (2m)(b) 1., and corrections made under s. 13.93 (2m) (b) 6. and 7., Stats., Register, June,1997, No. 498.


(2) IN THIS CHAPTER. Notwithstanding ch. DWD 100, the fol-lowing words and phrases have the designated meanings unlessthe context clearly indicates a different meaning:

(a) “Benefits” means any payment made under the tradeadjustment assistance for workers program under 19 USC 2271 to2319, including Trade Readjustment Allowances and other formsof Trade Adjustment Assistance.

(b) “Overpayment” means a payment of benefits to which aclaimant was not entitled under the trade adjustment assistance forworkers program under 19 USC 2271 to 2319 and federal regula-tions promulgated thereunder at 20 CFR part 617.

History: Cr. Register, June, 1991, No. 426, eff. 7−1−91, r. (intro.), renum. (1) and(3) to be (2) (a) and (b), cr. (1), r. and recr. (2), Register, September, 1995, No. 477,eff. 10−1−95.

DWD 135.01 Purpose. (1) The department administersthe trade adjustment assistance for workers program as an agentfor the U. S. department of labor. In administering this program,the department is required to apply the applicable federal laws andregulations specified at 19 USC 2271 to 2319 and 20 CFR part617. Section 106.19, Stats., requires the department to establisha policy for waiving recovery of overpayments of benefits madeunder the trade adjustment assistance for workers program under19 USC 2271 to 2319. This chapter implements this statutorydirective and specifies the conditions under which the departmentmay grant such waivers.

History: Cr. Register, June, 1991, No. 426, eff. 7−1−91; correction in (1) madeunder s. 13.93 (2m) (b) 7., Stats., Register, September, 2000, No. 537.

DWD 135.02 Waiver of recovery of overpayments.(1) If the department determines that a claimant received an over-payment of benefits, he or she shall be liable to reimburse thedepartment for the amount of the overpayment.

(2) Under 19 USC 2315 and s. 106.19, Stats., the departmentshall waive recovery of the overpayment if:

(a) The overpayment was made without fault on the part of theclaimant who received the overpayment; and

(b) Recovery of the overpayment would be contrary to equityand good conscience.

(3) In determining whether an overpayment was made with-out fault on the part of the claimant and whether recovery of theoverpayment would be contrary to equity and good conscience,the department shall incorporate and adhere to the federal regula-tions promulgated by the U. S. department of labor at 20 CFR617.55. The department shall furnish a claimant who so requestswith a copy of the federal regulations.

History: Cr. Register, June, 1991, No. 426, eff. 7−1−91; correction in (2) madeunder s. 13.93 (2m) (b) 7., Stats., Register, September, 2000, No. 537.

DWD 135.03 Departmental notice of waiver. Thedepartment shall issue a written notice to any claimant to whombenefits have been overpaid of the claimant’s right to request awaiver of the recovery of an overpayment.


DWD 135.04 Application for waiver; procedure.(1) A claimant may request the department to waive the recoveryof an overpayment which the department has assessed against theclaimant. The claimant shall file the application for waiver onforms furnished by the department and may submit the applicationto a representative of the department at any time. The claimantmay obtain an application for waiver by sending a request to:Department of Workforce Development, Unemployment Insur-ance Division, TRA Unit, P. O. Box 7965, Madison, Wisconsin,53707.

(2) The department shall issue a determination after receivingan application with complete financial information. The depart-ment may not waive recovery of any part of an overpaymentwhich has been recovered prior to the date of the determination.

(3) The department shall issue a determination within 15 daysafter receiving a completed application. The department’s deter-mination is appealable under s. 108.09, Stats.

(4) After an application is filed, the department may not initi-ate any new collection activity until a determination is issued onthe application, except that the department shall recover the over-payment by direct offset against any unemployment benefits pay-able under a state or federal law.

History: Cr. Register, June, 1991, No. 426, eff. 7−1−91; am. (1), Register, Sep-tember, 2000, No. 537, eff. 10−1−00.



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Chapter DWD 136

WAGES EXEMPT FROM LEVY

DWD 136.001 Definitions.DWD 136.01 Purpose.DWD 136.02 Levy to recover forfeitures.

DWD 136.03 Levy to recover benefit overpayments.DWD 136.04 Pay periods other than weekly.

DWD 136.001 Definitions. (1) Unless the contextclearly indicates a different meaning, the definitions in ch. DWD100 apply to this chapter.

(2) In this chapter:(a) “Disposable earnings” means that part of the earnings of

any individual after the deduction from those earnings of anyamounts required by law to be withheld; any life, health, dental orsimilar type of insurance premiums; union dues; any amount nec-essary to comply with a court order to contribute to the support ofminor children; and any levy, wage assignment or garnishmentexecuted prior to a levy issued under s. 108.225, Stats.

(b) “Federal minimum hourly wage” means that wage pre-scribed by 29 USC 206 (a) (1) in effect at the time an exemptionis calculated.

(c) “Federal poverty guidelines” means the poverty guidelinesupdated periodically in the Federal Register by the U.S. depart-ment of health and human services under the authority of 42 USC9902 (2) and in effect at the time an exemption is calculated.

(d) “Gross earnings” includes, but is not limited to, wages, tips,salary, commissions, bonuses, value of room and board, and peri-odic payments such as longevity pay or proceeds from a pensionor retirement plan.

(e) “Household” means all people who reside together andshare income and expenses, but does not include all members ofcooperative housing, group homes, or similar group housing orcare arrangements.

(f) “Levy” means a procedure through which earnings of anindividual are required to be withheld for payment of a debt,except a court order to contribute to the support of minor children.

History: CR 08−059: cr. Register November 2008 No. 635, eff. 12−1−08.

DWD 136.01 Purpose. The purpose of this chapter is toprescribe a methodology for computing wages exempt fromdepartment levy under ss. 108.225 (16) (a) and (am), Stats., andas required by 15 USC 1673.


DWD 136.02 Levy to recover forfeitures. In the caseof an individual responsible for forfeitures imposed on an employ-ing unit under s. 108.04 (11) (c), Stats., the individual is entitledto an exemption from department levy of 75% of the individual’sdisposable earnings pursuant to s. 108.225 (16) (a), Stats. For pur-poses of computing the amount of the exemption, the departmentshall provide the third party employer with a worksheet to assistin computing the amount of the exemption that is based on earn-ings per pay period and provides as follows:

(1) The department may levy 25% of the individual’s dispos-able earnings unless any of the following apply:

(a) The total aggregate of all levies against an individual forthe pay period will exceed 25% of the total of the individual’s dis-posable earnings plus prior levies for the pay period.

(b) The total aggregate of all levies against an individual forthe pay period will exceed the amount by which the individual’sweekly disposable earnings exceed 30 times the federal minimumhourly wage. If the pay period is other than weekly, the depart-

ment levy shall be calculated using the amount exempt for payperiods other than weekly under s. DWD 136.04.

(2) If the department may not levy 25% of the individual’s dis-posable earnings under sub. (1), the department may levy thelesser of the following:

(a) The difference between 25% of the total of the individual’sdisposable earnings plus prior levies for the pay period, and theamount of prior levies in effect for the pay period.

(b) The difference between the individual’s weekly disposableearnings and 30 times the federal minimum hourly wage. If thepay period is other than weekly, the department levy shall be cal-culated using the amount exempt for pay periods other thanweekly under s. DWD 136.04.

Note: Form UCT−8306−2−E is used to calculate the exemption. This form isavailable from the Unemployment Insurance Division, Department of WorkforceDevelopment, 201 East Washington Avenue, P.O. Box 7942, Madison, Wisconsin53708−7942.


DWD 136.03 Levy to recover benefit overpayments.(1) Except as provided in sub. (2), in the case of benefit overpay-ments, an individual is entitled to an exemption from departmentlevy of 80% of the individual’s disposable earnings pursuant to s.108.225 (16) (am) 1., Stats. For purposes of computing theamount of the exemption, the department shall provide the thirdparty employer with a schedule of the federal poverty guidelinesand a worksheet to assist the third party in computing the amountof the exemption that is based on earnings per pay period and thatprovides as follows:

(a) If the individual’s gross earnings for the pay period arebelow the federal poverty guidelines based on the individual’shousehold size, the individual’s wages are totally exempt fromdepartment levy. If the individual’s gross earnings are not belowthe federal poverty guidelines based on the individual’s householdsize, the individual’s disposable earnings shall be computed andthe individual is entitled to an exemption from department levy of80% of the individual’s disposable earnings.

(b) The department may levy 20% of the individual’s dispos-able earnings unless any of the following apply:

1. The individual’s gross earnings for the pay period minusthe 20% department levy amount equal an amount less than thefederal poverty guidelines for the individual’s household size.

2. The total aggregate of all levies against the individual forthe pay period will exceed 25% of the total of the individual’s dis-posable earnings plus prior levies for the pay period.

3. The total aggregate of all levies against an individual forthe pay period will exceed the amount by which the individual’sweekly disposable earnings exceed 30 times the federal minimumhourly wage. If the pay period is other than weekly, the depart-ment levy shall be calculated using the amount exempt for payperiods other than weekly under s. DWD 136.04.

(c) If the department may not levy 20% of the individual’s dis-posable earnings under par. (b), the department may levy thelesser of the following:

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1. The difference between the individual’s gross earnings forthe pay period and the federal poverty guidelines for the individu-al’s household size.

2. The difference between 25% of the total of the individual’sdisposable earnings plus prior levies for the pay period, and theamount of prior levies in effect for the pay period.

3. The difference between the individual’s weekly disposableearnings and 30 times the federal minimum hourly wage. If thepay period is other than weekly, the department levy shall be cal-culated using the amount exempt for pay periods other thanweekly under s. DWD 136.04.

Note: Form UCT−8306−3−E is used to calculate the exemption. This form isavailable from the Unemployment Insurance Division, Department of WorkforceDevelopment, 201 East Washington Avenue, P.O. Box 7942, Madison, Wisconsin53708−7942.

(2) If a final determination has been issued under s. 108.09,Stats., or a judgment has been entered under s. 108.24 (1), Stats.,in which the individual has been found guilty of making a falsestatement or representation to obtain benefits, the departmentshall calculate the exemption from levy as provided in sub. (1).

(3) The department shall use the federal poverty guidelinesschedule for earnings exempt from garnishment adopted by thejudicial conference annually under s. 812.34 (3), Stats., coveringearnings commencing each July 1 to the following June 30. If theschedule under s. 812.34, Stats., is unavailable, the departmentshall prepare a comparable schedule using the federal povertyguidelines as published in the Federal Register.


DWD 136.04 Pay periods other than weekly. In thecase of earnings for a period paid other than weekly, the amountexempt from levy shall be computed so that it is equivalent to 30times the federal minimum hourly wage for a week by using oneof the following:

(1) An amount equal to 60 times the federal minimum hourlywage for a two−week pay period.

(2) An amount equal to 65 times the federal minimum hourlywage for a semi−monthly pay period.

(3) An amount equal to 130 times the federal minimum hourlywage for a monthly pay period.




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DWD 140.02



Chapter DWD 140

UNEMPLOYMENT INSURANCE APPEALS

DWD 140.001 Definitions.DWD 140.01 Hearings and appeals.DWD 140.02 Representation of parties.DWD 140.03 Notice of pending appeal.DWD 140.04 Failure to file a timely appeal.DWD 140.05 Withdrawal of appeal and retraction.DWD 140.06 Notice of hearing; contents; to whom sent; issues not on notice of

hearing; consolidation of issues.DWD 140.07 Prehearing conference.DWD 140.08 Postponement of hearings.DWD 140.09 Access to hearing files; limited discovery; inspection of records.DWD 140.10 Subpoenas; issuance and service; modification.DWD 140.11 Telephone hearings.

DWD 140.12 Stipulations.DWD 140.13 Parties who fail to appear; general provisions.DWD 140.15 Hearing procedure; order of witnesses; public hearing and exclu-

sion of certain persons; oral decisions.DWD 140.16 Admissibility of evidence; administrative notice.DWD 140.17 Form of decision.DWD 140.18 Fees for representation of parties.DWD 140.19 Departmental assistance for persons with disabilities and hearing

impairments.DWD 140.20 Witness and interpreter fees; travel expenses.DWD 140.21 Transcripts and recordings.DWD 140.22 Standard affidavit form.

Note: Chapter Ind−UC 140 as it existed on November 30, 1985 was repealed anda new chapter ILHR 140 was created effective December 1, 1985. Chapter ILHR 140was renumbered Chapter DWD 140 under s. 13.93 (2m) (b) 1., and corrections madeunder s. 13.93 (2m) (b) 6. and 7., Stats., Register, June, 1997, No. 498.

DWD 140.001 Definitions. (1) IN GENERAL. Except asprovided in sub. (2), the definitions in ch. DWD 100 apply to thischapter.

(2) IN THIS CHAPTER. Notwithstanding ch. DWD 100, the fol-lowing words and phrases have the designated meanings:

(ag) “Affiant” means a person who swears to an affidavit.(am) “Affidavit” means a written statement sworn under oath

before a notary public or other person authorized by law to verifysworn statements and must be based upon personal knowledge orupon information and belief.

(ar) “Division” means the unemployment insurance divisionof the department of workforce development.

(b) “Representative” means any attorney or agent who the de-partment has notice is authorized to represent any party.

History: Cr. Register, November, 1985, No. 359, eff. 12−1−85; r. and recr. (7), r.(8), Register, May, 1993, No. 449, eff. 6−1−93, r. (intro.), (2), (3) and (6), renum. (1)and (5) to 100.02 (1) and (32) and am., renum. (4) and (7) to (2) (a) and (b) and am.(b), cr. (1), (2) (title) and (intro.), Register, September, 1995, No. 477, eff. 10−1−95;am. (2) (a), Register, June, 1997, No. 498, eff. 7−1−97; CR 13−106: am. (1), (2)(intro.), renum. (2) (a) to (ar), cr. (2) (ag), (am) Register July 2014 No. 703, eff.8−1−14.

DWD 140.01 Hearings and appeals. (1) APPEALRIGHTS. Any party to a determination issued under ss. 108.09 or108.10, Stats., has the right to an appeal. An appeal as to any mat-ter in a determination is a request for hearing and shall be filedwith the department by the appellant or its representative. Eachdetermination issued under ss. 108.09 or 108.10, Stats., shallspecify the time limit within which any appeal is required to befiled with the department under ch. 108, Stats.

(2) TIME LIMIT FOR FILING. (a) An appeal shall be filed aftera copy of the determination is mailed or given to a party, whichev-er first occurs, as specified under ss. 108.09 or 108.10, Stats. Ifa party first receives a determination after the statutory appeal pe-riod has expired and through no fault of that party, the statutoryappeal period as specified under ss. 108.09 or 108.10, Stats., shallextend from the date the party receives the determination. An ap-peal received within these time limits is timely filed. If the dead-line for filing an appeal falls on a Saturday, Sunday, any of the hol-idays enumerated under ss. 230.35 (4) (a) and 995.20, Stats., orany other day on which mail is not delivered by the United Statespostal service, then the deadline shall be extended to include thenext business day.

(b) An appeal shall be filed with any of the following:1. An unemployment insurance office.2. A hearing office.

3. The central administrative office of the bureau of legal af-fairs, unemployment insurance division, department of workforcedevelopment.

4. An appeal by an interstate claimant may also be filed at apublic employment office in the agent state under s. 108.14 (8),Stats., in the manner prescribed for timely filing with the depart-ment under this section.

(c) An appeal shall be considered filed on the earliest of the fol-lowing dates:

1. The date on which the department actually receives thewritten appeal.

2. If the appeal was mailed and bears only a United Statespostal service postmark, on the date of that postmark.

3. If the appeal was mailed and bears both a United Statespostal service postmark and a private meter mark, on the date ofthe United States postal service postmark.

4. If the appeal was mailed and bears only a private metermark, on the date of the of the private meter mark.

5. If the appeal was mailed and bears no United States postalservice postmark, no private meter mark, or an illegible mark, 2business days prior to the date the appeal was actually received bythe department.

6. If the appeal was sent using a delivery service other thanthe United States postal service, on the date the department actual-ly receives the appeal.

7. If the appeal was faxed, the date of transmission recordedon the faxed appeal. If the fax is received without a date of trans-mission recording, the date actually received by the department ispresumed to be the date of transmission.

Note: The address for the central administrative office of the bureau of legal af-fairs, unemployment insurance division, department of workforce development, is201 E. Washington, room 331X, P.O. Box 8942, Madison, Wisconsin 53708−8942.

History: Cr. Register, November, 1985, No. 359, eff. 12−1−85; r. and recr., Regis-ter, June, 1997, No. 498, eff. 7−1−97; correction in (2) (a) made under s. 13.93 (2m)(b) 7., Stats., Register, September, 2000, No. 537; correction in (2) (a) made unders. 13.93 (2m) (b) 7., Stats., Register June 2007 No. 618.

DWD 140.02 Representation of parties. Any partymay appear on the party’s own behalf at any hearing under thischapter or appear with or by a representative. The representativeshall be presumed to have full authority to act on behalf of theparty, including the authority to file or withdraw an appeal. Therepresentative shall have authority to act on behalf of the party un-til the party or the representative terminates the representative’sauthorization and notifies the department that such representationhas ended. No attorney whose license is suspended or who hasbeen otherwise disbarred and prohibited from practicing law by

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DWD 140.02



the courts or bar association of any state may be allowed to act asa representative at any hearing under this chapter.

History: Cr. Register, November, 1985, No. 359, eff. 12−1−85; am. (3) (intro.), (b)and (n), Register, November, 1988, No. 395, eff. 12−1−88; r. and recr., Register, June,1997, No. 498, eff. 7−1−97.

DWD 140.03 Notice of pending appeal. The depart-ment shall promptly notify the parties in writing of the appeal afteran appeal is received. The notice may also contain any informa-tion concerning the hearing which the department considers rele-vant.

History: Cr. Register, November, 1985, No. 359, eff. 12−1−85; am. Register, June,1997, No. 498, eff. 7−1−97.

DWD 140.04 Failure to file a timely appeal. (1) Thehearing office may schedule a hearing on the question of whethera late appeal was for a reason beyond the appellant’s control. Thehearing office may also schedule a provisional hearing on anymatter in the determination at the same time as the hearing on theappellant’s late appeal.

(2) The administrative law judge shall issue a decision whichmakes ultimate findings of fact and conclusions of law as towhether or not the appellant’s late appeal was for a reason beyondthe appellant’s control. If the administrative law judge decidesthis question in favor of the appellant, the same or another admin-istrative law judge shall then make ultimate findings of fact andconclusions of law on the merits of the case. If the administrativelaw judge decides that the late appeal was late for a reason withinthe appellant’s control, the administrative law judge shall dismissthe appeal.

History: Cr. Register, November, 1985, No. 359, eff. 12−1−85; am. (3), Register,November, 1988, No. 395, eff. 12−1−88; r. and recr. Register, June, 1997, No. 498,eff. 7−1−97.

DWD 140.05 Withdrawal of appeal and retraction.(1) An appellant may withdraw its appeal at any time before theissuance of a decision on the merits by notifying the hearing officeor by choosing not to continue to participate in a hearing. The ad-ministrative law judge shall issue a withdrawal decision after de-termining that an appeal has been withdrawn.

(2) An appellant may submit a request to retract its withdrawaland reinstate its appeal. The retraction request shall be in writingand state a reason for the request. The administrative law judgemay not grant a request to retract a withdrawal unless the requestestablishes good cause for the retraction and is received within 21days after the withdrawal decision was mailed to the appellant.

(3) If the hearing office receives a timely retraction request be-fore the issuance of a withdrawal decision and the request estab-lishes good cause for the retraction, the administrative law judgeshall acknowledge the request by letter to the appellant. If a timelyretraction request is received by the hearing office after issuanceof the withdrawal decision and the request establishes good causefor the retraction, the administrative law judge shall issue a deci-sion setting aside the withdrawal decision and the hearing officeshall schedule another hearing.

(4) If the hearing office receives a retraction request before orafter the issuance of a withdrawal decision and the request doesnot establish good cause for the retraction, the administrative lawjudge shall deny the request by letter to the appellant.

History: Cr. Register, November, 1985, No. 359, eff. 12−1−85; am. (1) to (3), cr.(4), Register, June, 1997, No. 498, eff. 7−1−97.

DWD 140.06 Notice of hearing; contents; to whomsent; issues not on notice of hearing; consolidation ofissues. (1) The department shall schedule a hearing at the earli-est feasible time after the appeal is received. The hearing officeshall mail a notice of hearing to each party.

(2) The notice of hearing shall state the time and place of thehearing, the department’s statutory authority for convening thehearing and the issues to be heard. The hearing office shall mailthe notice of hearing to the last−known address of each party not

less than 6 days before the hearing, unless all parties waive the no-tice requirement.

(3) The administrative law judge may receive evidence andrender a decision on issues not listed on the notice of hearing ifeach party is so notified at the hearing and does not object.

(4) The hearing office may consolidate, for hearing or deci-sion, issues involving the same parties or issues involving morethan one appellant or respondent and arising out of the same orsimilar circumstances.

History: Cr. Register, November, 1985, No. 359, eff. 12−1−85; am. (1) to (3), r.and recr. (4), Register, June, 1997, No. 498, eff. 7−1−97.

DWD 140.07 Prehearing conference. (1) After an ap-peal is filed, an administrative law judge may direct the parties toappear before the administrative law judge for a prehearing con-ference. In determining whether a prehearing conference is nec-essary, the administrative law judge may consider the followingcriteria:

(a) The complexity of issues.(b) The number of possible witnesses.(c) Documentary evidence.(d) The number of parties involved.(e) Other facts which would tend to prolong the hearing.(2) Prehearing conferences may be conducted in person or by

telephone. The date and time for the prehearing conference shallbe set by the hearing office. Parties shall have at least 10 days no-tice of the prehearing conference. The administrative law judgemay adjourn the conference or order additional prehearing confer-ences.

(3) Following the prehearing conference, the administrativelaw judge shall issue an order with respect to the course of the con-ference on any or all of the following matters:

(a) Definition and simplification of the issues of fact and law.(b) Stipulations of fact and agreements concerning the identity

of or authenticity of documents.(c) Limitation of the number of witnesses and the exchange of

the names of witnesses.(d) Stipulations relating to alternative methods of evidence

submission and acceptance.(e) Such other matters as may aid in the disposition of the ap-

peal.(4) If a party fails to appear or is unprepared to participate in

a prehearing conference, the administrative law judge may con-duct a conference and enter the prehearing order without partici-pation by the party.


DWD 140.08 Postponement of hearings. (1) A partywho requests a postponement of a hearing shall make the requestknown to the hearing office as soon as the party becomes awarethat a postponement is necessary. Unreasonable delay in request-ing a postponement may be the basis for denial of the request.

(2) No postponements may be granted for the mere conve-nience of a party. All parties are expected to arrange time off fromtheir everyday affairs, including management duties, work andschool, to attend hearings. The hearing office or the administra-tive law judge scheduled to conduct the hearing may grant a post-ponement only for an exceptional reason. An exceptional reasonmay include circumstances such as the following:

(a) Serious illness of a party or necessary witness;(b) Death of an immediate family member of a party or neces-

sary witness;(c) Weather conditions on the day of the hearing which make

it hazardous for a party or a necessary witness to travel to the hear-ing location;

(d) Transportation difficulties arising suddenly which preventa party or necessary witness from traveling to the hearing location;



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(e) A business meeting of a necessary witness which wasscheduled prior to receipt of the hearing notice and which cannotbe re−scheduled;

(f) Commitment of a representative which was scheduled priorto his or her being retained and which cannot be re−scheduled, ifthe party contacted the representative within a reasonable time af-ter receipt of the hearing notice; or

(g) An unavoidable delay on the day of the hearing which pre-vents the administrative law judge from conducting the hearing asscheduled.

History: Cr. Register, November, 1985, No. 359, eff. 12−1−85; renum. from ILHR140.07 and am., Register, June, 1997, No. 498, eff. 7−1−97.

DWD 140.09 Access to hearing files; limited discov-ery; inspection of records. (1) PRE−HEARING STAGE. (a) Thehearing office shall compile a hearing file for every case in whicha request for hearing has been received which shall contain the pa-pers, documents and departmental records relating to the issue ofthe hearing. Prior to the scheduled date of the hearing, a party toa hearing may inspect the hearing file and procure copies of filecontents during regular hearing office hours at the hearing officeor other convenient location as determined by the hearing office.If requested, the hearing office may mail copies of file contents toa party. The department may allow such inspection or release offile contents to a party’s representative, union agent or legislatoronly if that individual indicates by a written or verbal statementthat the individual has authorization from the party.

(b) Unless the administrative law judge orders otherwise, thesole means of discovery available to a party or representative priorto a hearing is inspection of the hearing file and procurement ofcopies of file contents. The administrative law judge may also or-der a prehearing conference under s. DWD 140.07. The provi-sions of ch. 804, Stats., do not apply to hearings under ss. 108.09and 108.10, Stats.

(c) The administrative law judge may deny a request to inspectthe hearing file or procure copies of file contents on the day of thehearing if such inspection or procurement would delay or other-wise interfere with the hearing.

(2) HEARING STAGE. At the hearing, evidence and exhibits areopen to inspection by any party or representative except that theadministrative law judge may conduct a closed inspection of evi-dence and exhibits if the interests of justice so require. The judgemay sequester from the hearing room any person, party or repre-sentative as part of the closed inspection. The judge may also is-sue a protective order to prohibit the parties and their representa-tives from disclosing any evidence and exhibits listed asconfidential in the protective order if the interests of justice so re-quire.

(3) POST HEARING STAGE. After the hearing is concluded, aparty or representative may inspect any hearing file contents thatthe party or representative may inspect under subs. (1) and (2), andalso the hearing recording, written synopsis of testimony, and anytranscript that is prepared at the department’s direction. Any per-son who is not a party or representative at the hearing may inspectonly the following and only if social security numbers have beenredacted from the documents:

(a) The initial determination.(b) The exhibits submitted and marked as exhibits at the hear-

ing, whether or not received by the administrative law judge.(c) The appeal tribunal decision issued for the hearing.(d) The hearing recording.(e) The written synopsis of testimony.(f) The transcript of the testimony, if one is prepared at the de-

partment’s direction.(4) CONFIDENTIALITY OF CERTAIN RECORDS AT ALL STAGES OF

HEARING. (a) Notwithstanding subs. (1) to (3), neither an employ-

ing unit which is a party to a hearing nor its representative mayinspect:

1. The worker’s unemployment insurance record as that re-cord relates to work for another employing unit unless an adminis-trative law judge approves a request.

2. Department memoranda concerning unemployment tax lit-igation strategy.

3. The investigation reports of department auditors concern-ing the status and liability of employing units under ch. 108, Stats.

(b) Notwithstanding subs. (1) to (3), the administrative lawjudge may declare all or parts of documents or other materialwhich contains records or preserves information and which theadministrative law judge examined in a closed inspection undersub. (2) to be, in whole or in part, confidential and closed to in-spection by one or more parties, representatives or other persons.

(c) Notwithstanding subs. (1) to (3), evidence and exhibits de-clared to be confidential under a protective order issued by the ad-ministrative law judge under sub. (2) are closed to inspection asstated in the order.

(d) Notwithstanding subs. (1) to (3), no party, representativeor other person, except a statutory reviewing body, as specifiedunder ss. 108.09 and 108.10, Stats. may inspect the handwrittennotes made by the administrative law judge at the hearing.

History: Cr. Register, November, 1985, No. 359, eff. 12−1−85; r. and recr. Regis-ter, May, 1993, No. 449, eff. 6−1−93; renum. from ILHR 140.08 and am., Register,June, 1997, No. 498, eff. 7−1−97; CR 08−019: am. (3) (intro.) and (d) Register July2008 No. 631, eff. 8−1−08.

DWD 140.10 Subpoenas; issuance and service;modification. (1) Only the department, an administrative lawjudge or a party’s attorney of record may issue a subpoena to com-pel the attendance of any witness or the production of any books,papers, documents or other tangible things. A party who desiresthat the department issue a subpoena shall make the requestknown to the hearing office as soon as possible. Subpoenas issuedby the department or an administrative law judge shall be issuedon department forms and may not be issued blank.

(2) Subpoenas shall only be issued when necessary to ensurefair adjudication of the issue or issues of the hearing. The depart-ment or administrative law judge may refuse to issue any subpoe-na if any of the following occur:

(a) The evidence sought is not relevant or material.(b) The evidence sought is hearsay.(c) The evidence sought is unduly cumulative or repetitive of

other evidence to be presented by the party.(d) The evidence requested discloses business secrets.(3) A party whose request for a subpoena has been denied may

at the hearing request the administrative law judge who conductsthe hearing to issue the subpoena. If the administrative law judgegrants the request for a subpoena, the judge may adjourn the hear-ing to allow sufficient time for service of and compliance with thesubpoena.

(4) The administrative law judge scheduled to conduct a hear-ing for which a subpoena has been issued may quash or modify thesubpoena if the administrative law judge determines that the wit-ness or tangible things subpoenaed are not necessary to a fair adju-dication of the issues of the hearing or that the subpoena has notbeen served in the proper manner.

(5) The party at whose request a subpoena is issued shall servethe subpoena as provided under ch. 885 and s. 805.07 (5), Stats.,and pay the witness fees and travel expenses specified under s.DWD 140.20 to the subpoenaed witness at or before the time ofservice. An attorney issuing a subpoena shall comply with the re-quirements of s. 108.14 (2m), Stats.

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(6) The department may subpoena a witness for a party if theparty is unable to prepay the witness fees and travel expenses. Thedepartment shall pay a witness as provided under s. DWD 140.20.

(7) If any witness fails to comply with a subpoena issued un-der this section, the department may petition a judge or court com-missioner for a writ of attachment under s. 885.12, Stats.

History: Cr. Register, November, 1985, No. 359, eff. 12−1−85; am. (1), renum. (6)to be (7), cr. (6), Register, November, 1988, No. 395, eff. 12−1−88; renum. fromILHR 140.09 and am., Register, June, 1997, No. 498, eff. 7−1−97.

DWD 140.11 Telephone hearings. (1) The departmentmay conduct hearings in whole or in part by telephone when it isimpractical for the department to conduct an in−person hearing,when necessary to ensure a prompt hearing or when one or moreof the parties would be required to travel an unreasonable distanceto the hearing location. When 2 or more parties are involved, theevidence shall be presented during the same hearing unless the de-partment determines that it is impractical to do so. A party sched-uled to appear by telephone may appear in person at the adminis-trative law judge’s location. The department may postpone oradjourn a hearing initially scheduled as a telephone hearing andreschedule the hearing for an in−person appearance if circum-stances make it impractical to conduct a telephone hearing.

(2) If the appellant is scheduled to testify by telephone andfails to provide the hearing office with the appellant’s telephonenumber or the name and telephone number of the appellant’s au-thorized representative within a reasonable time prior to the hear-ing and if the administrative law judge has made reasonable at-tempts to contact the appellant, the administrative law judge maydismiss the appeal. If the respondent fails to provide the hearingoffice with the telephone number or the name and telephone num-ber of the respondent’s authorized representative prior to the hear-ing and if the administrative law judge has made reasonable at-tempts to contact the respondent, the administrative law judgemay proceed with the hearing.

(3) If the appellant is scheduled to appear by telephone, the ad-ministrative law judge shall, within 15 minutes after the startingtime for the hearing, attempt to place at least two calls to the appel-lant’s telephone number of record or the telephone number fur-nished to the hearing office. One of the calls shall be attemptedat or near the end of the 15 minute period unless the administrativelaw judge determines after reasonable efforts that the appellantcannot be reached at that number. If, within 15 minutes after thestarting time for the hearing, neither the appellant nor the appel-lant’s authorized representative can be reached at the telephonenumber of record or the telephone number furnished to the hearingoffice, then the administrative law judge may dismiss the appeal.

(4) If the respondent is scheduled to appear by telephone, theadministrative law judge may proceed with the hearing if, within5 minutes after the starting time for the hearing, neither the re-spondent nor the respondent’s authorized representative can bereached at the respondent’s telephone number of record or thetelephone number furnished to the hearing office. The adminis-trative law judge may refuse to allow a respondent to testify if theadministrative law judge is unable to reach the respondent or therespondent’s authorized representative and neither the respondentnor the respondent’s authorized representative have contacted thehearing office within 15 minutes after the starting time for thehearing. The respondent shall be considered to have failed to ap-pear for the hearing if the administrative law judge so refuses. Therespondent may appeal such a finding under this chapter.

(5) All parties shall remain available for the hearing up to onehour after the scheduled starting time in the event the administra-tive law judge is unable to timely place a telephone call due to adelay in the prior hearings or other unforeseen circumstances. Ifthe respondent cannot be contacted by telephone within one hourof the scheduled starting time of the hearing, the administrativelaw judge may proceed with the hearing if the appellant has ap-peared. If the appellant cannot be contacted within one hour of the

scheduled starting time of the hearing, the administrative lawjudge may dismiss the appeal.

(6) The hearing office shall mark and mail the potential exhib-its for a telephone hearing from the hearing file to both parties assoon as possible prior to the date of the telephone hearing. A partymay submit additional documents as potential exhibits by simul-taneously mailing those documents to the hearing office and cop-ies to the other party. A party may submit potential exhibits whichare not documents in the manner designated by the hearing officeto which the case is assigned. The administrative law judge con-ducting the hearing may refuse to consider any documents not re-ceived by the hearing office or the other party within at least 3 daysprior to the hearing.

History: Cr. Register, November, 1985, No. 359, eff. 12−1−85; r. and recr., Regis-ter, June, 1997, No. 498, eff. 7−1−97.

DWD 140.12 Stipulations. (1) After an appeal is filed,the parties may stipulate to relevant facts and request that the stip-ulation be used in lieu of a hearing. The administrative law judgemay accept the stipulation in lieu of a hearing only if all of the fol-lowing occur:

(a) The parties entered into the stipulation voluntarily;(b) The stipulation contains all the relevant and necessary facts

as determined by the administrative law judge.(c) The stipulation is in writing and signed by the parties.(2) If the administrative law judge does not accept the stipula-

tion of the parties, a hearing shall be held unless the administrativelaw judge provides the parties with additional opportunities tosubmit an acceptable stipulation.

(3) At the hearing, the administrative law judge may accept apartial stipulation of relevant facts not in dispute if the stipulationis entered into the hearing record and is agreed to on the record bythe parties.


DWD 140.13 Parties who fail to appear; general pro-visions. All parties who are required to appear in person shallappear at the hearing location no later than the starting time listedon the notice of hearing. If the appellant does not appear within15 minutes after the scheduled starting time of the hearing, the ad-ministrative law judge may dismiss the appeal. If the respondentdoes not appear within 5 minutes after the scheduled starting timeof the hearing and the appellant is present, the administrative lawjudge may commence the hearing. The provisions of s. 108.09(4), Stats., apply as to the rights of the parties and procedures tobe followed with regard to the failure of either party to appear ata hearing under this chapter.


DWD 140.15 Hearing procedure; order of wit-nesses; public hearing and exclusion of certain per-sons; oral decisions. (1) All testimony shall be given underoath or affirmation. The administrative law judge shall administerthe oath or affirmation to each witness. No person who refuses toswear or affirm the veracity of his or her testimony may testify.Each party shall be given an opportunity to examine and cross−examine witnesses. The administrative law judge may limit thecross−examination of witnesses so as not to unduly burden the re-cord.

(2) The administrative law judge has the responsibility to de-velop the facts and may call and examine any witness that he orshe deems necessary and may also determine the order in whichwitnesses are called and the order of examination of each witness.The administrative law judge may deny the request of any partyto examine a witness adversely. The administrative law judgemay hear closing arguments from the parties but may limit thetime of such arguments. The administrative law judge may

DWD 140.10



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DWD 140.21



adjourn and continue a hearing to a future date when the hearingcannot be completed in the time scheduled.

(3) The administrative law judge may, upon motion of a partyor upon the judge’s own motion, exclude witnesses from the hear-ing room until called to testify and may instruct the excluded wit-nesses not to discuss the matter being heard until the hearing hasbeen concluded. The administrative law judge may close thehearing to any person to the extent necessary to protect the inter-ests and rights of either party to a fair hearing. This subsectiondoes not authorize exclusion of a party who is a natural person;one officer or employee of a party which is not a natural person;or a person whose presence is shown by a party to be essential tothe presentation of the party’s case.

(4) The administrative law judge may exclude any person whodisrupts the hearing. The administrative law judge may recess oradjourn the hearing if any person disrupts the hearing. The admin-istrative law judge may prohibit any excluded representative fromrepresenting a party at that hearing or any continuance. The ad-ministrative law judge shall offer a party whose representative hasbeen excluded or refused admittance an opportunity to secure an-other representative.

History: Cr. Register, November, 1985, No. 359, eff. 12−1−85; renum. from ILHR140.10 and am. (1) and (4), Register, June, 1997, No. 498, eff. 7−1−97.

DWD 140.16 Admissibility of evidence; administra-tive notice. (1) Statutory and common law rules of evidenceand rules of procedure applicable to courts of record are not con-trolling with respect to hearings. The administrative law judgeshall secure the facts in as direct and simple a manner as possible.Evidence having reasonable probative value is admissible, but ir-relevant, immaterial and repetitious evidence is not admissible.Hearsay evidence is admissible if it has reasonable probative val-ue but no issue may be decided solely on hearsay evidence unlessthe hearsay evidence is admissible under ch. 908, Stats.

(2) The administrative law judge may take administrative no-tice of any department records, generally recognized fact or estab-lished technical or scientific fact having reasonable probative val-ue but the parties shall be given an opportunity to object and topresent evidence to the contrary before the administrative lawjudge issues a decision.


DWD 140.17 Form of decision. (1) The administrativelaw judge may issue an oral decision at the hearing on the mattersat issue but the judge shall confirm the oral decision with a writtendecision. The only decision which is appealable is the written de-cision.

(2) The written decision of the administrative law judge shallcontain ultimate findings of fact and conclusions of law. The find-ings of fact shall consist of concise and separate findings neces-sary to support the conclusions of law. The decision shall containthe reasons and rationale which follow from the findings of factto the conclusions of law.

(3) The decision of the administrative law judge shall specifythe time limit within which any petition for commission review isrequired to be filed with the department or the commission underch. 108, Stats., and ss. LIRC 1.02 and 2.01.

History: Cr. Register, November, 1985, No. 359, eff. 12−1−85; renum. from ILHR140.13, am. (2) and cr. (3), Register, June, 1997, No. 498, eff. 7−1−97.

DWD 140.18 Fees for representation of parties. Norepresentative attorney may charge or receive from a claimant forrepresentation in a dispute concerning benefit eligibility or liabil-ity for overpayment of benefits, or in any administrative proceed-ing under ch. 108, Stats., concerning such a dispute, a fee which,in the aggregate, is more than 10% of the maximum benefits at is-sue unless the department has approved a specified higher fee be-fore the claimant is charged. When a request for waiver of the10% limitation is received, the department shall consider whetherextended benefits or any other state or federal unemployment ben-

efits are at issue. Any request for waiver of the 10% limitation onfees shall be submitted in writing to the central administrativeoffice of the bureau of legal affairs, unemployment insurance divi-sion, department of workforce development. The department isnot authorized under s. 108.13, Stats., to assign any past or futurebenefits for the collection of attorney fees.

Note: The address of the central administrative office of the bureau of legal affairs,unemployment insurance division, department of workforce development is; 201 E.Washington Avenue, P.O. Box 8942, Madison, Wisconsin 53708−8942.

History: Cr. Register, November, 1985, No. 359, eff. 12−1−85; renum. and am.from ILHR 140.17, Register, June, 1997, No. 498, eff. 7−1−97.

DWD 140.19 Departmental assistance for personswith disabilities and hearing impairments. (1) The de-partment may, at its own expense, provide a person to assist a per-son with a hearing impairment in communicating at a hearing, ifthe person with a hearing impairment notifies the departmentwithin a reasonable time prior to the date of the hearing and thedepartment determines that the impairment is of a type which mayhinder or prevent the person from communicating.

(2) If the person with a hearing impairment makes arrange-ments on his or her own behalf to have a person assist him or herin communicating, the department may reimburse such person forfees and travel expenses at the rate specified for interpreters unders. DWD 140.20, if the department determines that such person isnecessary to assist the person with the hearing impairment in com-municating.

(3) The department shall attempt to schedule hearings inbuildings which have ease of access for any person with a tempo-rary or permanent incapacity or disability. The administrative lawjudge may reschedule any hearing in which such a person who isa party or a necessary witness to the hearing does not have ease ofaccess into the building in which the hearing is scheduled.

History: Cr. Register, November, 1985, No. 359, eff. 12−1−85, r. (1) (intro.),renum. (1) (a) and (b) to 100.02 (30) and (17), renum. (2), (3) and (4) to (1), (2) and(3), Register, September, 1995, No. 477, eff. 10−1−95; am. Register, June, 1997, No.498, eff. 7−1−97; correction in (2) made under s. 13.93 (2m) (b) 7., Stats., Register,September, 2000, No. 537.

DWD 140.20 Witness and interpreter fees; travel ex-penses. (1) The administrative law judge may authorize reim-bursement to any witness subpoenaed by a party or any party whohas already made reimbursement to such a witness for witnessfees and travel expenses. The administrative law judge may alsorequire reimbursement for an interpreter who is necessary to inter-pret testimony of a witness offered at the hearing.

(2) The department may refuse to reimburse a witness subpoe-naed on behalf of a party other than the department for witnessfees or travel expenses if the administrative law judge determinesthat the testimony was not relevant or material to the issue of thehearing.

(3) No witness subpoenaed on behalf of or requested to appearby the department is entitled to prepayment of witness fees or trav-el expenses but any such witness who appears at the hearing shallbe paid the fees and travel expenses provided under sub. (4).

(4) The fees of witnesses and interpreters are:(a) For witnesses, $16.00 per day.(b) For expert witnesses, the rate set under s. 814.04 (2), Stats.,

plus the fees under pars. (a) and (d).(c) For interpreters, $35.00 per half day.(d) For travel expenses, 20 cents per mile from the witness’ or

interpreter’s residence in this state to the hearing site and back or,if without the state, from the point at which the witness passes thestate boundary to the hearing site, and back or, if without the state,from the point at which the witness passes the state boundary tothe hearing site, and back.

History: Cr. Register, November, 1985, No. 359, eff. 12−1−85; am. (1), (2), (4)(c) and (d), Register, June, 1997, No. 498, eff. 7−1−97.

DWD 140.21 Transcripts and recordings. (1) Copiesof hearing transcripts may be obtained from the labor and industryreview commission under s. LIRC 1.045.

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