102.04 Definition of employer. (1) The following shall constitute employers subject to the provisions of this chapter, within the meaning of s. 102.03: (a) The state and each local governmental unit in this state. (b) 1. Every person who at any time employs 3 or more employees for services performed in this state, whether in one or more trades, businesses, professions, or occupations, and whether in one or more locations. A person who employs 3 or more employees for services performed in this state becomes subject to this chapter on the day on which the person employs 3 or more such employees. 2. Every person who employs fewer than 3 employees, provided the person has paid wages of $500 or more in any calendar
Updated 23-24 Wis. Stats.
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quarter for services performed in this state. Such a person shall become subject to this chapter on the 10th day of the month next succeeding such quarter. 3. This paragraph shall not apply to farmers or farm labor. (c) Every person engaged in farming who on any 20 consecutive or nonconsecutive days during a calendar year employs 6 or more employees, whether in one or more locations. The provisions of this chapter shall apply to such employer 10 days after the twentieth such day. (d) Every joint venture electing under s. 102.28 (2) (a) to be an employer. (e) Every person to whom pars. (a) to (d) are not applicable, who has any person in service under any contract of hire, express or implied, oral or written, and who, at or prior to the time of the injury to the employee for which compensation may be claimed, shall, as provided in s. 102.05, have elected to become subject to the provisions of this chapter, and who shall not, prior to such accident, have effected a withdrawal of such election. (2) Except with respect to a partner or member electing under s. 102.075, members of partnerships or limited liability companies shall not be counted as employees. Except as provided in s.