DWD 110.05 History
History: Cr.
Register, June, 1990, No. 414, eff. 7-1-90.
DWD 110.06
DWD 110.06
Liability due to sickness or accident disability payments. DWD 110.06(1)(1)
Policy. Under s.
108.02 (13) (j), Stats., an employer includes a person who makes sickness or accident disability payments if the person is classified as an employer under rules promulgated by the department. This section specifies the circumstances under which persons who make sickness or accident disability payments are to be considered employers for contribution purposes under
ch. 108, Stats. This section also specifies the procedures such employers shall follow in reporting payments and making contributions.
DWD 110.06(2)
(2) Amounts included as taxable wages. The department shall treat as wages for contribution purposes under
ch. 108, Stats., any sickness or accident disability payments whether made by an employer, a third party payor, or a multiemployer benefit plan. Whichever employer, third party payor or multiemployer benefit plan is liable for payment of contributions under this section shall report these payments as wages on the contribution report for the quarter in which the payments are made.
DWD 110.06(3)
(3) Payments made directly by employers. An employer which makes sickness or accident disability payments directly to an employee or his or her dependents shall be treated as the employer for contribution purposes under
ch. 108, Stats., with respect to these payments.
DWD 110.06(4)
(4) Payments by third party payors and multiemployer benefit plans. DWD 110.06(4)(a)(a) General rule for third party payors. Except as provided in
pars. (b) to
(f), a third party payor which makes sickness or accident disability payments shall be treated as the employer for contribution purposes under
ch. 108, Stats., with respect to these payments.
DWD 110.06(4)(b)
(b) Notice by third party payors to shift tax. If a third party payor timely notifies the employer for which services are normally performed of the amount of the sickness or accident disability payments made during any quarter, the employer shall be treated as the employer for contribution purposes under
ch. 108, Stats. The third party payor shall notify the employer, in writing, by the 15th day of the month after the end of the quarter in which the payments are made. In this paragraph, the employer for which services are normally performed is the last employer which made contributions on behalf of the employee to the plan or system under which the sickness or accident disability payments are being made and for which the employee worked prior to the sickness or disability.
DWD 110.06(4)(c)
(c) Third party payors as agents or insurers. A third party payor which makes sickness or accident disability payments as an agent for the employer or directly to the employer may not be treated as the employer for contribution purposes under
ch. 108, Stats., unless the agency agreement so provides. The determining factor as to whether a third party payor is an agent of the employer is whether the third party payor bears any insurance risk and is reimbursed on a cost plus fee basis. If the third party payor bears no insurance risk and is reimbursed on a cost plus fee basis, the third party payor is an agent of the employer even if the third party payor is responsible for determining eligibility of the employee or dependent for sickness or accident disability payments. If the third party payor is paid an insurance premium and is not reimbursed on a cost plus fee basis, the third party payor is not an agent of the employer but rather a third party insurer and shall be treated as the employer for contribution purposes under
ch. 108, Stats., unless the third party insurer complies with
par. (b).
DWD 110.06(4)(d)
(d) Relationship among third party insurers, multiemployer benefit plans and employers. A third party insurer under a contract of insurance with a multiemployer benefit plan which is required to make sickness or accident disability payments pursuant to a collective bargaining agreement shall be treated as the employer for contribution purposes under
ch. 108, Stats., with respect to these payments unless the third party insurer notifies the multiemployer benefit plan of the amount of these payments, in writing, by the 15th day of the month after the end of the quarter in which the payments are made. If such timely notice is given, the multiemployer benefit plan shall be treated as the employer unless, within 6 business days after receipt of the notice, the multiemployer benefit plan notifies the employer for which services are normally performed of the amount of the sickness or accident disability payments made during the quarter. If the multiemployer benefit plan gives such timely notice, the employer for which services are normally performed shall be treated as the employer for contribution purposes under
ch. 108, Stats. In this paragraph, the employer for which services are normally performed is the last employer which made contributions on behalf of the employee to the plan or system under which the sickness or accident disability payments are being made and for which the employee worked prior to the sickness or disability.
DWD 110.06(4)(e)
(e) Multiemployer benefit plans as insurers. If the multiemployer benefit plan is the insurer under
par. (d), the multiemployer benefit plan shall be treated as the employer for contribution purposes under
ch. 108, Stats., unless the plan notifies the employer of the amount of the sickness or accident disability payments, in writing, by the 15th day of the month after the end of the quarter in which the payments are made.
DWD 110.06(4)(f)
(f) Third party administrators for multiemployer benefit plans. A third party administrator which makes sickness or accident disability payments as an agent for a multiemployer benefit plan may not be treated as the employer for contribution purposes under
ch. 108, Stats.
DWD 110.06(5)
(5) Required records to retain; department's powers. DWD 110.06(5)(a)(a) Pursuant to s.
108.21, Stats., each payor of sickness or accident disability payments shall maintain a true and accurate payment record for every individual who receives such payments so that the department may determine the payor's status and contribution liability under
ch. 108, Stats.
DWD 110.06(5)(b)1.
1. The full name, address and social security number of each individual who receives a sickness or accident disability payment;
DWD 110.06(5)(c)
(c) Pursuant to s.
108.21, Stats., the department may, at any reasonable time, inspect the records of a payor, or of any entity which the department has reason to believe may be a payor, which may show sickness or accident disability payments so that the department may determine the payor's status and contribution liability under
ch. 108, Stats.
DWD 110.06(5)(d)
(d) Each payor shall preserve the sickness or accident disability payment records for 6 years from the date on which the last payment was made.
DWD 110.06(6)
(6) Required records and reports to submit. Pursuant to ss.
108.14 and
108.21, Stats., each payor of sickness or accident disability payments shall submit any records and reports concerning these payments which the department may request so that the department may determine the payor's status and contribution liability under
ch. 108, Stats. The department may require the payor to make verbal or written reports or both.
DWD 110.06(7)
(7) Applicable provisions. The provisions of
ss. DWD 110.04,
110.05,
110.07 and
110.08 as these provisions relate to employers and employing units shall also apply to payors of sickness or accident disability payments.
DWD 110.06 History
History: Cr.
Register, June, 1990, No. 414, eff. 7-1-90; emerg. renum. from ILHR 110.11 and am. (1) and (7), eff. 2-19-93; renum. from ILHR 110.11 and am. (1) and (7),
Register, May, 1993, No. 449, eff. 6-1-93.
DWD 110.07
DWD 110.07
Due date for certain reports; contribution reports; reimbursement financing. DWD 110.07(1)
(1)
Newly subject employers; payment of contributions. Under s.
108.17 (1m), Stats., an employer which becomes newly subject to the contribution provisions of
ch. 108, Stats., based on employment during any year shall pay contributions based on payroll for all quarters beginning with the first quarter in the year in which the employer became subject to
ch. 108, Stats. The employer shall pay such contributions by the close of the month next following the first full quarter occurring after the quarter during which the liability was incurred except that the due date may not be later than January 31 of the succeeding year.
DWD 110.07(2)
(2) Election of reimbursement financing; notices and assurances. DWD 110.07(2)(a)(a) Any notice of election of reimbursement financing by an employer other than a newly subject employer under
sub. (1) and any assurance of reimbursement are delinquent unless the department receives the notice or assurance by its due date. If the due date of the notice or assurance would otherwise be a Saturday, Sunday or legal holiday under state or federal law, the due date is the next following day which is not a Saturday, Sunday or legal holiday under state or federal law.
DWD 110.07(2)(b)
(b) A nonprofit organization which discontinues participation in a group reimbursement account under s.
108.151 (6), Stats., may elect reimbursement financing in its own name by filing a notice of election of reimbursement financing with the department on or before December 31 of the year in which the group reimbursement account is terminated.
DWD 110.07(3)
(3) Filing of contribution reports; general due dates. DWD 110.07(3)(a)(a) Each employer, including a nonprofit organization which has elected reimbursement financing or a government unit on reimbursement financing, shall file an employer's contribution report with the department whether or not any contributions or reimbursement payments are currently due. Each employer shall pay any required contributions to the department concurrent with the filing of the report, except that each government unit and nonprofit organization which has elected reimbursement financing shall submit reimbursement payments when billed by the department. The department may exempt any employer whose account the department has placed on inactive status with a view toward termination of the account from the filing requirements of this subsection. The department may also exempt any employer whose business reflects a seasonal pattern from the filing requirements of this subsection for quarters in which the employer customarily has no payroll.
DWD 110.07(3)(b)
(b) Except as otherwise provided in this section, under s.
108.17 (2), Stats., the due dates for each contribution report are as follows:
DWD 110.07(3)(b)1.
1. The first quarterly report covering the months of January, February and March is due on the following April 30th;
DWD 110.07(3)(b)2.
2. The second quarterly report covering the months of April, May and June is due on the following July 31st;
DWD 110.07(3)(b)3.
3. The third quarterly report covering the months of July, August and September is due on the following October 31st;
DWD 110.07(3)(b)4.
4. The fourth quarterly report covering the months of October, November and December is due on the following January 31st.
DWD 110.07(4)
(4) Due dates falling on weekends and holidays. Under s.
108.22 (1) (b) and
(c), Stats., any contribution report or payment is delinquent unless the department receives the report or payment by its due date except as further provided under
sub. (5). If the due date of the report or payment would otherwise be a Saturday, Sunday or legal holiday under state or federal law, the due date is the next following day which is not a Saturday, Sunday or legal holiday under state or federal law.
DWD 110.07(5)
(5) Due dates for mailed reports and reimbursements. Under s.
108.22 (1) (c), Stats., the department shall consider as timely any contribution report or payment which is either postmarked no later than the applicable due date or received by the department no later than 3 days after that due date, except that the department shall only consider a payment required under s.
108.15 (5) (b) or
108.151 (5) (f), Stats., as timely if it is received by the department no later than the due date specified on the bill.
DWD 110.07(6)
(6) Monthly reporting in certain cases. The department may require an employer which is delinquent in submitting a contribution report or payment required under this chapter or under
ch. 108, Stats., to submit succeeding contribution reports on a monthly basis until the department again approves a return to quarterly reporting. The employer shall submit the payments by the close of the month next following the end of each month.
DWD 110.07(7)
(7) Other due dates. For other applicable due dates and dates beyond which various reports and notices are considered to be delinquent, see ss.
108.15 (3),
(5),
(6),
(7),
(8) and
(9),
108.151 (2) to
(5),
108.16 (8),
108.17 (1m) and
(2),
108.18 (2) and
(7),
108.19 (1m),
108.205 and
108.22 (1), Stats.
DWD 110.07(8)
(8) Payments. The employer shall remit contributions and any other payments due under this chapter to the address specified by the department in its correspondence with the employer in the form of a check, draft or money order payable to the department of workforce development.
DWD 110.07 History
History: Cr.
Register, June, 1990, No. 414, eff. 7-1-90; emerg. renum. from ILHR 110.06 eff. 2-19-93; renum. from ILHR 110.06,
Register, May, 1993, No. 449, eff. 6-1-93; am. (8),
Register, September, 2000, No. 537, eff. 10-1-00.
DWD 110.08
DWD 110.08
General provisions relating to reporting wages on the employer's contribution report. DWD 110.08(1)(1)
Wisconsin total wages. Each employer shall report all covered wages paid or constructively paid during the applicable quarter on the employer's contribution report.
DWD 110.08(2)
(2) Claiming exclusions. Each employer shall total the amount of wages paid to its employees which are in excess of $10,500 per employee for the calendar year. This sum shall be subtracted from the amount of covered wages and the remainder shall be reported on the employer's contribution report as "defined taxable payroll".
DWD 110.08 History
History: Cr.
Register, June, 1990, No. 414, eff. 7-1-90; emerg. renum. from ILHR 110.07 eff. 2-19-93; renum. from ILHR 110.07,
Register, May, 1993, No. 449, eff. 6-1-93.
DWD 110.09(1)
(1)
Procedure. Under the provisions of s.
108.02 (13) (i), Stats., the department may terminate an employer's coverage on its own motion or on application by the employer. The department may terminate coverage and close the employer's account if the employer:
DWD 110.09(2)
(2) Effective dates of termination. If the termination of coverage is based on an employer's application, the department shall terminate coverage and close the employer's account at the close of the quarter in which the department received the application. If the department terminates an employer's coverage on its own motion, the department shall close the account as of the date specified in the notice of termination.
DWD 110.09(3)
(3) Employers of agricultural labor or domestic service. DWD 110.09(3)(a)(a) The department may make a refund of any contributions paid on employment excluded under s.
108.02 (15) (k) 1. or
2., Stats., by an employer of agricultural labor or domestic service whose coverage has been terminated, unless the department paid benefits based on this excluded employment.
DWD 110.09(3)(b)
(b) An employer of agricultural labor or domestic service which no longer meets the minimum payroll or employment requirements under s.
108.02 (13) (c) or
(d), Stats., shall continue to report all payroll to the department as long as the employer is subject under another provision of s.
108.02 (13), Stats.
DWD 110.09 History
History: Cr.
Register, June, 1990, No. 414, eff. 7-1-90; emerg. rn. from ILHR 110.16 eff. 2-19-93; rn. from ILHR 110.16,
Register, May, 1993, No. 449, eff. 6-1-93.
DWD 110.10
DWD 110.10
Reactivating employer accounts. DWD 110.10(1)
(1) If the balance in the employer's account is to be or has been credited to the balancing account under s.
108.16 (6) (c), Stats., the department may reactivate the employer's account, on its own motion or at the employer's request, as of the date of coverage if:
DWD 110.10(1)(a)
(a) The employer had payroll within 6 months of the effective date of an initial determination terminating coverage under s.
108.02 (13) (i), Stats.; or
DWD 110.10(1)(b)
(b) The account was closed because the employer failed to report any payroll.
DWD 110.10 History
History: Cr.
Register, June, 1990, No. 414, eff. 7-1-90; emerg. renum. from ILHR 110.17, eff. 2-19-93; renum. from ILHR 110.17,
Register, May, 1993, No. 449, eff. 6-1-93.
