Chapter 108 — UNEMPLOYMENT INSURANCE AND RESERVES
51 sections in this chapter.
Wis. Stat. § 108.01 Public policy declaration
4.3K chars
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 p…
Wis. Stat. § 108.015 Construction
0.2K chars
108.015 Construction. Unless the department otherwise provides by rule, s. 108.02 (26) shall be interpreted consistently with 26 USC 3306 (b). History: 1991 a. 89. Cross-reference: See also ch. DWD 101, Wis. adm. code.
Wis. Stat. § 108.02 Definitions
66.5K chars
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 service performed: (a) On a farm, in the employ of any person, in connection with culti…
Wis. Stat. § 108.025 Coverage of certain corporate officers and limited liability company members
3.3K chars
108.025 Coverage of certain corporate officers and limited liability company members. (1) In this section, “principal officer” means: (a) An individual named as a principal officer in a corporation’s most recent annual report or, if that information is not current, an individual …
Wis. Stat. § 108.03 Payment of benefits
3.8K chars
108.03 Payment of benefits. (1) Benefits shall be paid to each unemployed and eligible employee from his or her employer’s account, under the conditions and in the amounts stated in, or approved by the department pursuant to, this chapter, and at such times, at such places, and i…
Wis. Stat. § 108.04 Eligibility for benefits
15.9K chars
108.04 (12) (e), or any combination thereof, totalling more than $500. (e) For purposes of this subsection, a bonus or profit-sharing payment is considered to be earned in the week in which the bonus or payment is paid by the employer. A bonus or profitsharing payment is consider…
Wis. Stat. § 108.05 Amount of benefits
33.0K chars
108.05 (1) in employment or other work covered by the unemployment insurance law of any state or the federal government. For purposes of requalification, the employee’s benefit rate shall be the rate that would have been paid had the discharge not occurred. For purposes of this p…
Wis. Stat. § 108.06 Benefit entitlement
4.9K chars
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, …
Wis. Stat. § 108.062 Work-share programs; benefit payments
19.5K chars
108.062 (10) and (10m) and as otherwise expressly provided, a claimant is eligible for benefits as to any given week only if all of the following apply: 1. The claimant is able to work and available for work during that week. 2. The claimant has registered for work in the manner …
Wis. Stat. § 108.065 Determination of employer
5.0K chars
108.065 Determination of employer. (1e) Except as provided in subs. (2) to (3m), if there is more than one employing unit that has a relationship to an employee, the department shall determine which of the employing units is the employer of the employee by doing the following: (a…
Wis. Stat. § 108.066 Seasonal employers and seasons
2.5K chars
108.066 Seasonal employers and seasons. (1) Any employer may apply to the department between January 1 and May 31 of any year to be designated a seasonal employer. If mailed, an application shall be postmarked no later than May 31 or received by the department no later than June …
Wis. Stat. § 108.067 Professional employer organizations and leasing agreements
0.3K chars
108.067 Professional employer organizations and leasing agreements. (1) Each professional employer organization that enters into an employee leasing agreement with a client during any calendar quarter shall submit to the department, no later than the due date for payment of contr…
Wis. Stat. § 108.068 Treatment of limited liability companies and members
3.8K chars
108.068 Treatment of limited liability companies and members. (1) Subject to subs. (2) to (6) and (8), the department shall treat a multimember limited liability company as a partnership and shall treat a single-member limited liability company as a sole proprietorship under this…
Wis. Stat. § 108.07 Liability of employers
7.0K chars
108.07 Liability of employers. (1) Except as otherwise provided in subs. (4), (5) and (5m) and s. 108.04 (13), the department shall charge benefits payable to a claimant who has been paid or is treated as having been paid base period wages with respect to work performed for one e…
Wis. Stat. § 108.08 Notification
14.1K chars
108.08 (1). (c) The employee has met the general qualifying requirements provided in s. 108.04 (2) applicable to the employee for that week. (d) As of the start of that week, the employee has base period wages under s. 108.04 (4) which have not been canceled under s. 108.04 (5) o…
Wis. Stat. § 108.09 Settlement of benefit claims
35.1K chars
108.09 Settlement of benefit claims. (1) FILING. Claims for benefits shall be filed pursuant to department rules. Each employer that is notified of a benefit claim shall promptly inform the department in writing as to any eligibility question in objection to such claim together w…
Wis. Stat. § 108.095 False statements or representations to obtain benefits payable to other persons
8.2K chars
108.095 False statements or representations to obtain benefits payable to other persons. (1) The procedures under this section apply to any issue arising under this chapter concerning any alleged false statement or representation of a person to obtain benefits that are payable to…
Wis. Stat. § 108.10 Settlement of issues other than benefit claims
3.1K chars
108.10 and may be appealed in the same manner as a determination issued under s. 108.10. (14) WAR-TIME APPLICATION OF SUBSECTION (7) OR (8). If the department finds that the official war-time manpower policies of the United States are or may be materially hampered, in any clearly…
Wis. Stat. § 108.101 Effect of finding, determination, decision or judgment
2.1K chars
108.101 Effect of finding, determination, decision or judgment. (1) No finding of fact or law, determination, decision or judgment made with respect to rights or liabilities under this chapter is admissible or binding in any action or administrative or judicial proceeding in law …
Wis. Stat. § 108.105 Suspension of agents
1.4K chars
108.105 Suspension of agents. (1) The department may suspend the privilege of any agent to appear before the department at hearings under this chapter for a specified period if the department finds that the agent has engaged in an act of fraud or misrepresentation, has repeatedly…
Wis. Stat. § 108.11 Agreement to contribute by employees void
0.8K chars
108.11 Agreement to contribute by employees void. (1) No agreement by an employee or by employees to pay any portion of the contributions or payments in lieu of contributions required under this chapter from employers shall be valid. No employer shall make a deduction for such pu…
Wis. Stat. § 108.12 Waiver of benefit void
0.4K chars
108.12 Waiver of benefit void. No agreement by an employee to waive the employee’s right to benefits or any other rights under this chapter shall be valid. No employee shall, in any proceeding involving benefits under this chapter, be prevented from asserting all facts relevant t…
Wis. Stat. § 108.13 Deductions from benefit payments
4.3K chars
108.13 Deductions from benefit payments. (1) ASSIGNMENT BEFORE PAYMENT. Except as provided in subs. (4) and (5) and s. 108.135, no claim for benefits under this chapter nor any interest in the fund is assignable before payment. This subsection does not affect the survival of such…
Wis. Stat. § 108.133 Testing for controlled substances
11.0K chars
108.133 Testing for controlled substances. (1) DEFINITIONS. In this section: (ag) “Applicant” means an individual who files an initial claim in order to establish a benefit year under this chapter. (ar) Notwithstanding s. 108.02 (9), “controlled substance” has the meaning given i…
Wis. Stat. § 108.135 Income tax withholding
2.0K chars
108.135 Income tax withholding. (1) The department shall advise each claimant filing a new claim for unemployment insurance, at the time of filing the claim, that: (a) Unemployment insurance is subject to federal and Wisconsin income taxes. (b) Requirements exist under federal la…
Wis. Stat. § 108.14 Administration
52.2K chars
108.14 Administration. (1) This chapter shall be administered by the department. (2) The department may adopt and enforce all rules which it finds necessary or suitable to carry out this chapter. The department shall make a copy of such rules available to any person upon request.…
Wis. Stat. § 108.141 Extended benefits
33.8K chars
108.141 (3g) (d) that is not the result of approved training while an individual is enrolled in approved training. (d) If an individual is enrolled in approved training specified in par. (a) 3. or 4.: 1. The department shall not deny benefits under sub. (7) as a result of the ind…
Wis. Stat. § 108.142 Wisconsin supplemental benefits
7.6K chars
108.142 Wisconsin supplemental benefits. (1) DEFINITIONS. As used in this section, unless the context clearly requires otherwise: UNEMPLOYMENT INSURANCE 108.142 (a) “Wisconsin supplemental benefit period” means a period which: 1. Begins with the 3rd week after which there is a Wi…
Wis. Stat. § 108.145 Disaster unemployment assistance
0.9K chars
108.145 Disaster unemployment assistance. The department shall administer under s. 108.14 (9m) the distribution of Updated 23-24 Wis. Stats. 46 disaster unemployment assistance to workers in this state who are not eligible for benefits whenever such assistance is made available b…
Wis. Stat. § 108.15 Benefits for public employees
9.1K chars
108.15 Benefits for public employees. (1g) DEFINITION. In this section, “state” includes all state constitutional offices, all branches of state government, all agencies, departments, boards, commissions, councils, committees, and all other parts or subdivisions of state governme…
Wis. Stat. § 108.151 Financing benefits for employees of nonprofit organizations
12.7K chars
108.151 Financing benefits for employees of nonprofit organizations. (1) EMPLOYER’S CONTRIBUTION RATE. Each nonprofit organization which is or becomes an employer subject to this chapter shall be subject to all its provisions except as it may elect reimbursement financing in acco…
Wis. Stat. § 108.152 Financing benefits for employees of Indian tribes
11.5K chars
108.152 Financing benefits for employees of Indian tribes. (1) ELECTION OF REIMBURSEMENT FINANCING. Each Indian tribe that is an employer may, in lieu of paying contributions under ss. 108.17 and 108.18, elect reimbursement financing for itself as a whole or for any tribal units …
Wis. Stat. § 108.155 Liability of reimbursable employers for identity theft
2.8K chars
108.155 (1) (b). d. In the case of a claim for regular benefits that is a combined wage claim, as defined in s. 108.04 (13) (g) 1. a., subd. 1. applies only with respect to this state’s share of benefits. e. Subdivision 1. does not apply with respect to work-share benefits under …
Wis. Stat. § 108.16 Unemployment reserve fund
26.4K chars
108.16 Unemployment reserve fund. (1) For the purpose of carrying out the provisions of this chapter there is estab- May 22, 2026, are designated by NOTES. (Published 5-22-26) 51 Updated 23-24 Wis. Stats. lished a fund to be known as the “Unemployment Reserve Fund,” to be adminis…
Wis. Stat. § 108.161 Federal administrative financing account
12.2K chars
108.161 and consistently with the federal limitations applicable to s. 108.161, and for payment of fees and expenses for collection of overpayments resulting from fraud or failure to report earnings that are assessed by the U.S. secretary of the treasury and charged to the depart…
Wis. Stat. § 108.162 Employment security buildings and equipment
13.8K chars
108.162 Employment security buildings and equipment. (1) The amounts appropriated under s. 20.445 (1) (na) shall be used for employment security administration, including unemployment insurance, employment service and related statistical operations; for capital outlay to buy suit…
Wis. Stat. § 108.17 Payment of contributions
1.3K chars
108.17 (2) relating to that quarter, in the form prescribed by the department, a report disclosing the identity of that client and such other information as the department prescribes. (2) If a professional employer organization and client terminate an employee leasing agreement, …
Wis. Stat. § 108.18 Contributions to the fund
20.7K chars
108.18 Contributions to the fund. (1) TOTAL RATE. (a) Unless a penalty applies under s. 108.16 (8) (m), each employer shall pay contributions to the fund for each calendar year at whatever rate on the employer’s payroll for that year duly applies to the employer pursuant to this …
Wis. Stat. § 108.19 Contributions to the administrative account and unemployment interest payment and program integrity funds
9.5K chars
108.19 (1e) (a) and (1f) (a) for that year. (9e) SEASONAL EMPLOYER SOLVENCY RATE. A seasonal employer shall pay an additional solvency contribution of 2 percent on its payroll for each calendar year unless that rate would result in the employer paying more than the maximum total …
Wis. Stat. § 108.20 Administrative account
3.2K chars
108.20 Administrative account. (1) To finance the administration of this chapter and to carry out its provisions and purposes there is established the “administrative account”. This account shall consist of all contributions and moneys not otherwise appropriated paid to or transf…
Wis. Stat. § 108.205 Quarterly wage reports
1.6K chars
108.205 Quarterly wage reports. (1) Each employer May 22, 2026, are designated by NOTES. (Published 5-22-26) 63 Updated 23-24 Wis. Stats. shall file with the department, in such form as the department by rule requires, a quarterly report showing the name, social security number a…
Wis. Stat. § 108.21 Record and audit of payrolls
21.6K chars
108.21 Record and audit of payrolls. (1) Every employing unit which employs one or more individuals to perform work in this state shall keep an accurate work record for each individual employed by it, including full name, address and social security number, which will permit dete…
Wis. Stat. § 108.22 Timely reports, notices and payments
4.2K chars
108.22 (8) (c), restore the proper amount to the employer’s account and charge that amount to the fund’s balancing account unless s. 108.07 (5) (am) 3. applies. 4. To correct any erroneous payment not so adjusted from the account of an employer that is subject to reimbursement fi…
Wis. Stat. § 108.221 Misclassification; administrative assessments
2.0K chars
108.221 Misclassification; administrative assessments. (1) (a) Any employer described in s. 108.18 (2) (c) or engaged in the painting or drywall finishing of buildings or other structures who knowingly and intentionally provides false information to the department for the purpose…
Wis. Stat. § 108.223 Financial record matching program
6.6K chars
108.223 Financial record matching program. (1) DEFINITIONS. In this section: (a) “Account” means a demand deposit account, checking account, negotiable withdrawal order account, savings account, time deposit account, or money market mutual fund account. (bg) “Debt” has the meanin…
Wis. Stat. § 108.225 Levy for delinquent contributions or benefit overpayments
10.7K chars
108.225 Levy for delinquent contributions or benefit overpayments. (1) DEFINITIONS. In this section: (a) “Contribution” includes a reimbursement or assessment under s. 108.15, 108.151, 108.152, or 108.155, interest for a nontimely payment, fees, and any payment due for a forfeitu…
Wis. Stat. § 108.227 License denial, nonrenewal, discontinuation, suspension and revocation based on delinquent unemployment insurance contributions
18.9K chars
108.227 License denial, nonrenewal, discontinuation, suspension and revocation based on delinquent unemployment insurance contributions. (1) DEFINITIONS. In this section: (a) “Contribution” includes contributions under ss. 108.17 and 108.18, interest for a nontimely payment or a …
Wis. Stat. § 108.23 Preference of required payments
5.5K chars
108.23 Preference of required payments. In the event of an employer’s dissolution, reorganization, bankruptcy, receivership, assignment for benefit of creditors, judicially confirmed extension proposal or composition, or any analogous situation including the administration of est…
Wis. Stat. § 108.24 Penalties
2.3K chars
108.24 (1) in which the debtor has been found guilty of making a false statement or representation to obtain benefits and the benefits and any assessment under s. 108.04 (11) (cm) have not been paid or reimbursed at the time that the levy is issued, unless the fund’s treasurer ha…
Wis. Stat. § 108.245 Recovery of erroneous payments from fund
2.4K chars
108.245 Recovery of erroneous payments from fund. May 22, 2026, are designated by NOTES. (Published 5-22-26) 108.245 UNEMPLOYMENT INSURANCE (1) Except as provided in sub. (2m), the department may commence an action to preserve and recover the proceeds of any payment from the fund…