108.01 Public policy declaration. Without intending that this section shall supersede, alter or modify the specific provisions hereinafter contained in this chapter, the public policy of this state is declared as follows: (1) Unemployment in Wisconsin is recognized as an urgent public problem, gravely affecting the health, morals and welfare of the people of this state. The burdens resulting from irregular employment and reduced annual earnings fall directly on the unemployed worker and his or her family. The decreased and irregular purchasing power of wage earners in turn vitally affects the livelihood of farmers, merchants and manufacturers, results in a decreased demand for their products, and thus tends partially to paralyze the economic life of the entire state. In good times and in bad times unemployment is a heavy social cost, directly affecting many thousands of wage earners. Each employing unit in Wisconsin should pay at least a part of this social cost, connected with its own irregular operations, by financing benefits for its own unemployed workers. Each employer’s contribution rate should vary in accordance with its own unemployment costs, as shown by experience under this chapter. Whether or not a given employing unit can provide steadier work and wages for its own employees, it can reasonably be required to build up a limited reserve for unemployment, out of which benefits shall be paid to its eligible unemployed workers, as a matter of right, based on their respective wages and lengths of service. (2) The economic burdens resulting from unemployment should not only be shared more fairly, but should also be decreased and prevented as far as possible. A sound system of unemployment reserves, contributions and benefits should induce and reward steady operations by each employer, since the employer is in a better position than any other agency to share in and 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 promote and encourage the steadiest possible employment. A more ade-
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Extended benefits. Wisconsin supplemental benefits. Disaster unemployment assistance. Benefits for public employees. Financing benefits for employees of nonprofit organizations. Financing benefits for employees of Indian tribes. Liability of reimbursable employers for identity theft. Unemployment reserve fund. Federal administrative financing account. Employment security buildings and equipment. Payment of contributions. Contributions to the fund. Contributions to the administrative account and unemployment interest payment and program integrity funds. Administrative account. Quarterly wage reports. Record and audit of payrolls. Timely reports, notices and payments. Misclassification; administrative assessments. Financial record matching program. Levy for delinquent contributions or benefit overpayments. License denial, nonrenewal, discontinuation, suspension and revocation based on delinquent unemployment insurance contributions. Preference of required payments. Penalties. Recovery of erroneous payments from fund. Saving clause.
quate system of free public employment offices should be provided, at the expense of employers, to place workers more efficiently and to shorten the periods between jobs. Education and retraining of workers during their unemployment should be encouraged. Governmental construction providing emergency relief through work and wages should be stimulated. (3) A gradual and constructive solution of the unemployment problem 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 interpreting this chapter. National Labor Relations Board law does not constitute persuasive authority within Wisconsin unemployment law. Bernhardt v. LIRC, 207 Wis. 2d 292, 558 N.W.2d 874 (Ct. App. 1996), 95-3549. Effects of Unemployment Compensation Proceedings on Related Labor Litigation. Mazurak. 64 MLR 133 (1980).