108.06 (1) as a result of the following employment shall not exceed 10 times the individual’s weekly benefit rate based solely on that employment under s. 108.05 (1): 1. Employment by a partnership or limited liability company that is treated as a partnership under this chapter, if a one-half or greater ownership interest in the partnership or limited liability company is or during such employment was owned or controlled, directly or indirectly, by the individual’s spouse, or by the individual’s parent if the individual is under age 18, or by a combination of 2 or more of them. 2. Employment by a corporation or limited liability company that is treated as a corporation under this chapter, if one-half or more of the ownership interest, however designated or evidenced, in the corporation or limited liability company is or during such employment was owned or controlled, directly or indirectly, by the individual or by the individual’s spouse, or by the individual’s parent if the individual is under age 18, or by a combination of 2 or more of them. 3. Except where subd. 2. applies, employment by a corporation or limited liability company that is treated as a corporation under this chapter, if one-fourth or more of the ownership interest, however designated or evidenced, in the corporation or limited liability company is or during such employment was owned or controlled, directly or indirectly, by the individual. (gm) Paragraph (g) does not apply if the department determines that the individual whose base period wages are being computed was employed by an employer which is a family corporation and the individual’s employment was terminated by the employer because of involuntary cessation of business of the family corporation under one or more of the following circumstances: 1. Dissolution of the family corporation, due to economic inviability, under ch. 180 or the analogous applicable laws of the jurisdiction 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 personally liable for any of the debts of the family corporation; or 4. Disposition of a total of 75 percent or more of the assets of the family corporation using one or more of the following methods: 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 result in ownership or control by substantially the same interests that owned or controlled the family corporation. It is presumed unless shown 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 family corporation, or to any combination of 2 or more of them, is a sale to substantially the same interests that owned or controlled the family corporation. (h) Each employer shall inform the department in its report under s. 108.09 (1) whenever an individual claims benefits based on employment to which par. (g) applies. Each employee who claims benefits based on employment to which par. (g) applies shall so inform the department when claiming benefits. (hm) The department may require any claimant to appear before it and to answer truthfully, orally or in writing, any questions relating to the claimant’s eligibility for benefits. A claimant is in-
May 22, 2026, are designated by NOTES. (Published 5-22-26)
108.04
UNEMPLOYMENT INSURANCE
eligible to receive benefits for any week about which the claimant fails to comply with a request by the department to provide the information required under this paragraph and remains ineligible until the claimant complies with the request. Except as provided in sub. (2) (e) and (f), if a claimant later complies with a request by the department within the period specified in s. 108.09 (2) (c), the claimant is eligible to receive benefits as of the week about which the department questions the claimant’s eligibility, if otherwise qualified. (hr) The department may require any claimant to appear before it and to provide, orally or in writing, demographic information that is necessary to permit the department to conduct a statistically valid sample audit of compliance with this chapter. A claimant is ineligible to receive benefits for any week in which the claimant fails to comply with a request by the department to provide the information required under this paragraph and remains ineligible until the claimant complies with the request. If a claimant later complies with a request by the department within the period specified in s. 108.09 (2) (c), the claimant is eligible to receive benefits as of the week in which the failure occurred, if otherwise qualified. (2) GENERAL QUALIFYING REQUIREMENTS. (a) Except as provided in pars. (b) to (bd), sub. (16) (am) and (b), and s.