Chapter 108, UNEMPLOYMENT INSURANCE AND RESERVES
51 sections in this chapter.
Wis. Stat. § 108.01 Public policy declaration
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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
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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
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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
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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
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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
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108.04 Eligibility for benefits. 108.04(1)(1) General disqualifications and limitations. 108.04(1)(a)(a) Except as provided in s. 108.062 (10), if an employee is with due notice called on by his or her current employing unit to report for work actually available within a given we…
Wis. Stat. § 108.05 Amount of benefits
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108.05 Amount of benefits. 108.05(1)(1) Weekly benefit rate for total unemployment. 108.05(1)(r)(r) Except as provided in s. 108.062 (6) (a), each eligible employee shall be paid benefits for each week of total unemployment that commences on or after January 5, 2014, at the weekl…
Wis. Stat. § 108.06 Benefit entitlement
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108.06 Benefit entitlement. (1) Except as provided in sub. (6) and ss. 108.141 and 108.142, no claimant may receive total benefits based on employment in a base period greater than 26 times the claimant’s weekly benefit rate under s. 108.05 (1) or 40 percent of the claimant’s bas…
Wis. Stat. § 108.062 Work-share programs; benefit payments
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108.062 Work-share programs; benefit payments. (1) DEFINITIONS. In this section: (a) “Regular benefits” means benefits payable to an individual under this chapter or any other state law, including benefits payable to federal civilian employees and to former military personnel pur…
Wis. Stat. § 108.065 Determination of employer
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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
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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
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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
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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
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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
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108.08 Notification. (1) To receive benefits for any given week of unemployment, a claimant shall give notice to the department with respect to such week of unemployment within such time and in such manner as the department may by rule prescribe. (2) The department may require fr…
Wis. Stat. § 108.09 Settlement of benefit claims
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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
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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
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108.10 Settlement of issues other than benefit claims. Except as provided in s. 108.245 (3), in connection with any issue arising under this chapter as to the status or liability of an employing unit, for which no review is provided under s. 108.09, 108.095, or 108.227 (5) and wh…
Wis. Stat. § 108.101 Effect of finding, determination, decision or judgment
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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 administra- UNEMPLOYMENT INSURANCE tive or ju…
Wis. Stat. § 108.105 Suspension of agents
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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
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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
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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
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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
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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
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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
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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
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108.141 Extended benefits. (1) DEFINITIONS. As used in this section, unless the context clearly requires otherwise: (a) “Eligibility period” of an individual means the period consisting of each week in the individual’s benefit year which begins in an extended benefit period and, …
Wis. Stat. § 108.142 Wisconsin supplemental benefits
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108.142 Wisconsin supplemental benefits. (1) DEFINITIONS. As used in this section, unless the context clearly requires otherwise: (a) “Wisconsin supplemental benefit period” means a period which: 1. Begins with the 3rd week after which there is a Wisconsin “on” indicator under th…
Wis. Stat. § 108.145 Disaster unemployment assistance
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108.145 Disaster unemployment assistance. The department shall administer under s. 108.14 (9m) the distribution of disaster unemployment assistance to workers in this state who are not eligible for benefits whenever such assistance is made available by the president of the United…
Wis. Stat. § 108.15 Benefits for public employees
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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
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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
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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
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108.155 Liability of reimbursable employers for identity theft. (1) In this section: (a) “Payroll” has the meaning given in s. 108.02 (21) (a). (b) “Reimbursable employer” means an employer under s. 108.02 (13) (a) that is subject to reimbursement financing under s. 108.15, 108.1…
Wis. Stat. § 108.16 Unemployment reserve fund
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108.16 Unemployment reserve fund. (1) For the purpose of carrying out the provisions of this chapter there is established a fund to be known as the “Unemployment Reserve Fund,” to be administered by the department without liability on the part of the state beyond the amount of th…
Wis. Stat. § 108.161 Federal administrative financing account
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108.161 Federal administrative financing account. (1) The fund’s treasurer shall maintain within the fund an employment security “federal administrative financing account”, and shall credit thereto all amounts credited to the fund pursuant to the federal employment security admin…
Wis. Stat. § 108.162 Employment security buildings and equipment
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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
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108.17 Payment of contributions. (1) Contributions shall accrue and become payable by each employer then subject to this chapter on the first day of July, 1934, and shall be paid thenceforth in accordance with this chapter. Thereafter contributions shall accrue and become payable…
Wis. Stat. § 108.18 Contributions to the fund
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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
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108.19 Contributions to the administrative account and unemployment interest payment and program integrity funds. (1) Each employer subject to this chapter shall regularly contribute to the administrative account at the rate of two-tenths of one percent per year on its payroll, e…
Wis. Stat. § 108.20 Administrative account
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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
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108.205 Quarterly wage reports. (1) Each employer shall file with the department, in such form as the department by rule requires, a quarterly report showing the name, social security number and wages paid to each employee who is employed by the employer in employment with the em…
Wis. Stat. § 108.21 Record and audit of payrolls
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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
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108.22 Timely reports, notices and payments. (1) (a) Except as provided in par. (cm), if any employer, other than an employer which has ceased business and has not paid or incurred a liability to pay wages in any quarter following the cessation of business, is delinquent in makin…
Wis. Stat. § 108.221 Misclassification; administrative assessments
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108.221 Misclassification; administrative assess- UNEMPLOYMENT INSURANCE ments. (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 d…
Wis. Stat. § 108.223 Financial record matching program
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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
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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
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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
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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
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108.24 Penalties. (1) (a) Any person who knowingly makes a false statement or representation to obtain any benefit payment under this chapter, either for himself or herself or for any UNEMPLOYMENT INSURANCE 108.24 other person, may be penalized as provided in par. (b). Any penalt…
Wis. Stat. § 108.245 Recovery of erroneous payments from fund
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108.245 Recovery of erroneous payments from fund. (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 not resulting from a departmental error, including any payment to which the recipient is …