Wisconsin Administrative Code

DWD 101.03 Remuneration included in the definition of wages. Notwithstanding s. 108.02 (26), Stats., wages shall include all cash and non-cash remuneration paid for agricultural labor. History: Emerg. cr. eff. 2-19-93; cr. Register, May, 1993, No. 449, eff. 6-1-93; renum. (intro.…

DWD 101.04 Prospective application of federal interpretations. A final federal interpretation about whether certain payments constitute wages, either generally or as to a particular case, which differs from an earlier departmental interpretation regarding those payments or kinds …

DWD 101.05 Value of room and meals. For purposes of s. 108.02 (26), Stats., the employer shall value lodging and meals at the actual value or, if the actual value is not available, the employer shall make a reasonable estimate of the value. If the actual value or reasonable estim…

DWD 101.06 Internal revenue code requirements. When s. 108.02 (26), Stats., or FUTA requires that a payment must meet the requirements of a particular section of the internal revenue code in order to not be considered wages, the employer shall demonstrate to the satisfaction of t…

DWD 102.001 Definitions.

DWD 102.01 Purpose.

DWD 102.02 New construction industry employers; initial contribution rates. DWD 102.03 Note: Chapter ILHR 102 was renumbered Chapter DWD 102 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. Communic…

DWD 102.03 Payors of sickness or accident disability payments: contribution rates. A person not previously subject to the contribution requirements under ch. 108, Stats., which becomes an employer subject to these provisions because of sickness or accident disability payments und…

DWD 103.001 Definitions. DWD 103.01 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 was renumbered Chapter DWD 103 under s. 13.93 (2m) (b) 1., Stats. and corrections made under s. …

DWD 103.01 Certain excluded employments. All of the following provisions shall apply in interpreting s. 108.02 (15), Stats.: (1) UNPAID CORPORATION OR ASSOCIATION OFFICERS AND MERE DIRECTORS EXCLUDED. Under s. 108.02 (15) (k) 8., Stats., service as an unpaid officer of a corporat…

DWD 105.001 Definitions.

DWD 105.01 Purpose.

DWD 105.02 Requirements of shipper or law; department policy. DWD 105.03 DWD 105.04 Note: Chapter ILHR 105 was renumbered Chapter DWD 105 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. (g) The con…

DWD 105.03 Contract operators; direction and control. (1) The department shall examine the factors enumerated in this section to determine, both under contract and in fact, whether the contract operator is free from a carrier[s direction or control, while the contract operator pe…

DWD 105.04 Contract operators; independently established business; customarily engaged. (1) If the department determines that a contract operator is free from a carrier[s direction or control in the performance of services under s. DWD 105.03, the department shall examine the fol…

DWD 107.001 Definitions.

DWD 107.01 Purpose.

DWD 107.02 Requirements of law; department policy. DWD 107.03 DWD 107.04 DWD 107.05 Note: Chapter ILHR 107 as it existed on November 30, 1991 was repealed and a new chapter ILHR 107 was created effective December 1, 1991. Chapter ILHR 107 was renumbered chapter DWD 107 under s. 1…

DWD 107.03 Effect. If a piece cutter or skidding operator has been found, under ss. DWD 107.04 and 107.05, to be free from the direction and control of a logging contractor or forest products manufacturer and to be engaged in an independently established business, the piece cutte…

DWD 107.04 Direction and control. (1) The department shall examine the factors enumerated in this section to determine, both under contract and in fact, whether a piece cutter or skidding operator is free from a logging contractor[s or forest products manufacturer[s direction or …

DWD 107.05 Independently established business; customarily engaged. (1) If the department determines that a piece cutter or skidding operator is free from a logging contractor[s or forest products manufacturer[s direction or control in the performance of services under s. DWD 107…

DWD 110.001 Definitions.

DWD 110.01 Purpose.

DWD 110.02 Required records to retain; retention periods; department[s investigative 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 requirements. DWD 110.06 DWD 110.07 Note: Chapter ILHR 110 as it existed on June 30, 1990 was repealed and a new chapter ILHR 110 was created effective July 1, 1990. Chapter ILHR 110 was renumbered Chapter DW…

DWD 110.06 Liability due to sickness or accident disability payments. (1) POLICY. Under s. 108.02 (13) (j), Stats., an employer includes a person who makes sickness or accident disability payments if the person is classified as an employer under rules promulgated by the departmen…

DWD 110.07 Due date for certain reports; contribution reports; reimbursement financing. (1) NEWLY SUBJECT EMPLOYERS; PAYMENT OF CONTRIBUTIONS. Under s. 108.17 (1m), Stats., an employer which becomes newly subject to the contribution provisions of ch. 108, Stats., based on employm…

DWD 110.08 General provisions relating to reporting wages on the employer[s contribution report. (1) WISCONSIN TOTAL WAGES. Each employer shall report all covered wages paid or constructively paid during the applicable quarter on the employer[s contribution report. (2) DEFINED TA…

DWD 110.09 Termination of coverage. (1) PROCEDURE. Under s. 108.02 (13) (i), Stats., the department may, on its own motion or on application by the employer, terminate coverage and close the employer[s account if any of the following apply: (a) The employer ceases to exist. (b) T…

DWD 110.10 Reactivating employer accounts. (1) If the balance in the employer[s account is to be or has been credited to the balancing account under s. 108.16 (6) (c), Stats., the department may reactivate the employer[s account, on its own motion or at the employer[s request, as…

DWD 111.001 Definitions.

DWD 111.01 Purpose.

DWD 111.02 Wage reporting procedures; due dates. DWD 111.03 DWD 111.06 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. (2) Under s. 108.205, Stat…

DWD 111.03 Processing of reports. Each employer shall submit a wage report as prescribed by the department. Note: For assistance filing a wage report, contact the department by telephone at (608) 266-6877 or email WageNet@dwd.wisconsin.gov. History: Cr. Register, February, 1989, …

DWD 111.06 Correcting prior wage reports. (1) Each employer shall notify the department of any corrections to wage reports. An employer may consult the departmental booklet, Unemployment Insurance Handbook for Employers, for guidance regarding wage report corrections. (2) Employe…

DWD 113.001 Definitions. (1) Except as provided in sub. (2), unless the context clearly indicates a different meaning, the definitions in ch. DWD 100 apply to this chapter. (2) In this chapter: (a) XActionY means a circuit court proceeding for judicial review of a commission deci…

DWD 113.01 Purposes. (1) This chapter establishes standards for the following circumstances: (a) The settlement of disputes between the department and parties to determinations, decisions or actions. (b) The compromise of liabilities for contributions, reimbursements in lieu of c…

DWD 113.02 Settlement. (1) Under s. 108.10 (8), Stats., the department may settle in whole or in part: (a) Any determination that has been appealed, has not become final and has been referred from the bureau of tax and accounting to the bureau of legal affairs. (b) Any decision o…

DWD 113.025 Waiver of interest. (1) Except as provided in s. DWD 113.02 or 113.03, the department may grant a waiver or decrease of interest owed by an employer if the employer satisfies all of the following conditions: (a) The employer pays the full payment of any taxes and asse…

DWD 113.03 Compromise of employer liability. (1) Under s. 108.10 (8), Stats., the department may compromise the liability of any employer as established in any final determination, decision or action, together with any subsequent collection costs, if all of the following apply: (…

DWD 113.04 Compromise of personal liability. (1) The department may compromise the personal liability of a person whose liability for the unpaid contributions, interest, penalties and costs of an employer has been finally established under s. 108.22 (9), Stats., if all of the fol…

DWD 113.05 General procedural provisions. (1) The department may request additional information and may also examine the employer and any other person as it deems necessary, under oath, regarding the employer[s or person[s application. (2) The department shall acknowledge in writ…

DWD 113.06 Disposition of warrants. Upon timely payment of the amount set forth in the department[s acceptance of compromise, the department shall issue a release of any outstanding warrant against the employer or person. the chapter was last published.

DWD 113.07 Reopening compromised liability. The department may declare a compromise void at any time if any of the following apply: (1) The employer or person submitted a materially false application for compromise. (2) Before the department accepted the application for compromis…

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) XApplicant for a licenseY means an employer as defined in s. 108.02 (13), Stats., or any individual who is found…

DWD 114.10 Purpose. This chapter specifies all of the following: (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., with respect to a person w…

DWD 114.20 Certification of delinquency. (1) After the department has issued a determination under s. 108.10, Stats., finding a license holder or applicant for a license delinquent in making contributions under s. 108.227 (1) (d), Stats., and after all potential appeals by the li…

DWD 114.30 Installment payment plans. (1) Any license holder or applicant for a license who is unable to pay the full amount of the delinquent unemployment insurance contributions, costs, penalties, and interest may negotiate with the department to pay such contributions, costs, …