1995 Wisconsin Act 118

108.04 (2) (a) 2. As of that week, the individual has registered for work at a public employment office.

118,16 Section 16. 108.04 (2) (e) of the statutes is amended to read:

108.04 (2) (e) Each claimant shall furnish to the department his or her social security number. A social security card or other document on which the number is shown that is accepted by the department may be used as evidence of the social security number. If a claimant fails, without good cause, to provide a his or her social security number, the claimant is not eligible to receive benefits for the week in which the failure occurs or any subsequent week until the week in which he or she provides the social security number. If the claimant has good cause, he or she is eligible to receive benefits as of the week in which the claimant first files a claim for benefits or first requests the department to reactivate an existing benefit claim.

118,17 Section 17 . 108.04 (7) (r) of the statutes is amended to read:

108.04 (7) (r) Paragraph (a) does not apply if the department determines that the employe has owns or controls, directly or indirectly, an ownership interest specified in sub. (1) (g) 2. or 3., however designated or evidenced, in a family corporation and the employe's employment was terminated by the employer because of an involuntary cessation of the business of the corporation under one or more of the conditions specified in sub. (1) (gm). In this paragraph, “family corporation" has the meaning given in s. 108.02 (15m) and also includes a corporation in which 50% or more of the ownership interest is or was owned or controlled, directly or indirectly, by one or more brothers or sisters of a claimant, or by a combination of one or more brothers or sisters and one or more of the persons specified in s. 108.02 (15m) (a).

118,18 Section 18 . 108.04 (8) (g) of the statutes is repealed.

118,19 Section 19 . 108.04 (11) (b) 1. of the statutes is amended to read:

108.04 (11) (b) 1. Not less than 25% of nor more than 4 times the claimant's benefit rate under s. 108.05 (1) for the week for which the claim is made for any single act of concealment which results in no overpayment or in an overpayment of less than 50% of that benefit rate; or

118,20 Section 20 . 108.04 (17) (c) (intro.), (f) and (i) of the statutes are amended to read:

108.04 (17) (c) (intro.) A school year employe of an educational service agency who performs services in an instructional, research or principal administrative capacity, and who provides such services in an educational institution or to or on behalf of an educational institution, is ineligible for benefits based on such services for any week of unemployment which occurs:

(f) A school year employe of an educational service agency who performs services other than in an instructional, research or principal administrative capacity, and who provides such services in an educational institution or to or on behalf of an educational institution, is ineligible for benefits based on such services for any week of unemployment which occurs during a period between 2 successive academic years or terms if the school year employe performed such services for an educational service agency in the first such year or term and there is reasonable assurance that he or she will perform such services for an educational service agency in the 2nd such year or term.

(i) A school year employe of an educational service agency who performs the services described in par. (c) or (f), and who provides such services in an educational institution or to or on behalf of an educational institution, is ineligible for benefits based on such services for any week of unemployment which occurs during an established and customary vacation period or holiday recess if the school year employe performed such services for an educational service agency in the period immediately before the vacation period or holiday recess, and there is reasonable assurance that the school year employe will perform the services described in par. (c) or (f) for an educational service agency in the period immediately following the vacation period or holiday recess.

118,21 Section 21 . 108.05 (1) (d) and (e) of the statutes are repealed.

118,22 Section 22 . 108.05 (1) (f) (intro.) of the statutes is amended to read:

108.05 (1) (f) (intro.) Each eligible employe shall be paid benefits for each week of total unemployment which commences on or after January 1, 1995, and before January 7, 1996, at the weekly benefit rate specified in this paragraph. Unless sub. (1m) applies, the weekly benefit rate shall equal 4% of the employe's base period wages which were paid during that quarter of the employe's base period in which the employe was paid the highest total wages, rounded down to the nearest whole dollar, except that if that amount is less than the minimum amount shown in the following schedule, no benefits are payable to the employe and if that amount is more than the maximum amount shown in the following schedule, the employe's weekly benefit rate shall be the maximum amount shown in the following schedule and except that if the employe's benefits are exhausted during any week under s. 108.06 (1), the employe shall be paid the remaining amount of benefits payable to the employe in lieu of the amount shown in the following schedule: [See Figure 108.05 (1) (f) following]

118,23 Section 23 . 108.05 (1) (g) and (h) of the statutes are created to read:

108.05 (1) (g) Each eligible employe shall be paid benefits for each week of total unemployment which commences on or after January 7, 1996, and before January 5, 1997, at the weekly benefit rate specified in this paragraph. Unless sub. (1m) applies, the weekly benefit rate shall equal 4% of the employe's base period wages which were paid during that quarter of the employe's base period in which the employe was paid the highest total wages, rounded down to the nearest whole dollar, except that if that amount is less than the minimum amount shown in the following schedule, no benefits are payable to the employe and if that amount is more than the maximum amount shown in the following schedule, the employe's weekly benefit rate shall be the maximum amount shown in the following schedule and except that if the employe's benefits are exhausted during any week under s. 108.06 (1), the employe shall be paid the remaining amount of benefits payable to the employe in lieu of the amount shown in the following schedule: [See Figure 108.05 (1) (g) following]

Figure 108.05 (1) (g):

- See PDF for table

- See PDF for table

(h) Each eligible employe shall be paid benefits for each week of total unemployment which commences on or after January 5, 1997, at the weekly benefit rate specified in this paragraph. Unless sub. (1m) applies, the weekly benefit rate shall equal 4% of the employe's base period wages which were paid during that quarter of the employe's base period in which the employe was paid the highest total wages, rounded down to the nearest whole dollar, except that if that amount is less than the minimum amount shown in the following schedule, no benefits are payable to the employe and if that amount is more than the maximum amount shown in the following schedule, the employe's weekly benefit rate shall be the maximum amount shown in the following schedule and except that if the employe's benefits are exhausted during any week under s. 108.06 (1), the employe shall be paid the remaining amount of benefits payable to the employe in lieu of the amount shown in the following schedule: [See Figure 108.05 (1) (h) following]

Figure 108.05 (1) (h):

- See PDF for table - See PDF for table

118,24 Section 24 . 108.05 (7) (f) 2. of the statutes is amended to read:

108.05 (7) (f) 2. If the pension payment is received under another retirement system, the claimant has base period wages from the employer from which the pension payment is received, the claimant has performed work for that employer since the start of the claimant's base period, and that work or remuneration for that work affirmatively affected the claimant's eligibility for or increased the amount of the pension payment, the department shall reduce the weekly benefits payable for a week of partial or total unemployment by 50% of the weekly pension amount, or by the percentage of the employer's contribution if acceptable evidence of a contribution by the employer other than 50% is furnished to the department.

118,25 Section 25 . 108.05 (9) of the statutes is amended to read:

108.05 (9) Rounding of benefit amounts. Notwithstanding sub. (1), benefits payable for a week of unemployment as a result of applying sub. (1m), (3) or (7) or s. 108.04 (11) or (12), 108.06 (1) or, 108.13 (4) or (5) or 108.135 shall be rounded down to the next lowest dollar.

118,26 Section 26 . 108.05 (10) of the statutes is created to read:

108.05 (10) Deductions from benefit payments. After calculating the benefit payment due to be paid for a week under subs. (1) to (7), the department shall make deductions from that payment to the extent that the payment is sufficient to make the following payments in the following order:

(a) First, to recover forfeitures assessed under s. 108.04 (11).

(b) Second, to recover overpayments under s. 108.22 (8) (b).

(c) Third, to pay child support obligations under s. 108.13 (4).

(d) Fourth, to withhold federal income taxes under s. 108.135.

(e) Fifth, to withhold state income taxes under s. 108.135.

(f) Sixth, to deduct amounts for any purpose authorized under s. 108.13 (5).

118,27 Section 27 . 108.06 (2) (a) (intro.) of the statutes is amended to read:

108.06 (2) (a) (intro.) A claimant may establish a benefit year by written request to the department, filed in the manner that prescribed by the department prescribes by rule, whenever the claimant qualifies to start a benefit year under s. 108.04 (4) (a) and:

118,28 Section 28 . 108.07 (3) of the statutes is amended to read:

108.07 (3) Except as provided in sub. (7), if a claimant earns wages during his or her benefit year for work performed for an employer from which the claimant has base period wages, if a claimant receives sick pay, holiday pay, vacation pay or termination pay that is treated as wages under s. 108.05, if any amount that the claimant would have earned from that employer is treated as wages under s. 108.05 (3) (a) or if any combination of wages and such pay or amount is received or treated as received during the claimant's benefit year from such an employer, the department shall charge benefits otherwise chargeable to the account of that employer to the fund's balancing account for each week in which the claimant earns, receives or is treated as receiving such remuneration equal to at least 3.8% 6.4% of the wages paid by that employer to the claimant during the 2 quarters in the claimant's base period in which the highest wages were paid by that employer to the claimant same quarter of the prior calendar year as the quarter which includes that week.

118,29 Section 29 . 108.07 (3m) of the statutes is amended to read:

108.07 (3m) If a claimant has base period wages with an employer constituting less than 5% of the claimant's total base period wages, the department shall not charge the benefits to the account of that employer. If benefits are otherwise chargeable to the account of any employer whose share of a claimant's total base period wages is less than 5%, the department shall charge the benefits to the remaining employers with which the claimant has base period wages. The department shall distribute such charges in the same proportion that the claimant's base period wages from such employers bear to the claimant's total base period wages from all such employers. This subsection does not apply to claims for benefits based in whole or in part on employment for the federal government under 5 USC 8501 to 8509, employment with the armed forces under 5 USC 8521 (a) (1) as federal civilian employes or former military personnel under 5 USC ch. 85, or work covered by the unemployment compensation laws of 2 or more jurisdictions under s. 108.14 (8n).

118,30 Section 30 . 108.07 (3r) of the statutes is created to read:

108.07 (3r) Except as otherwise provided in sub. (7), if a claimant has been paid or is treated as having been paid base period wages with respect to work performed for an employer that is subject to the contribution requirements of ss. 108.17 and 108.18 and whose account has been charged for benefits paid to that claimant for an immediately preceding benefit year, the department shall not charge the benefits payable in the subsequent benefit year to the account of that employer if the claimant has not had employment with that employer since the start of the immediately preceding benefit year. The department shall charge benefits otherwise chargeable to the account of that employer to the fund's balancing account.

118,31 Section 31 . 108.07 (5) (c) of the statutes is amended to read:

108.07 (5) (c) If 2 or more employers from which the claimant has base period wages are not subject to the contribution requirements of ss. 108.17 and 108.18, and one or more employers from which the claimant has base period wages are subject to the contribution requirements of ss. 108.17 and 108.18, that percentage of the employe's base period wages benefits which would otherwise be chargeable to the fund's balancing account under sub. (3) or s. 108.04 (1) (f) or (5), or under s. 108.16 (6m) (e) for benefits specified in s. 108.16 (3) (b), shall be charged to the administrative account and paid from the appropriation under s. 20.445 (1) (gd).

118,32 Section 32 . 108.07 (8) of the statutes is created to read:

108.07 (8) (a) In this subsection, “prisoner" has the meaning given in s. 301.01 (2).

(b) If a claimant is a prisoner of a state prison, as defined in s. 302.01, and has employment with an employer other than the department of corrections or a private business leasing space within a state prison under s. 303.01 (2) (em), and the claimant's employment terminates because conditions of incarceration or supervision make it impossible to continue the employment, the department shall charge to the fund's balancing account any benefits based on the terminated employment that are otherwise chargeable to the account of an employer that is subject to the contribution requirements under ss. 108.17 and 108.18.

118,33 Section 33 . 108.09 (2) (bm) of the statutes is created to read:

108.09 (2) (bm) In determining whether an individual meets the conditions specified in s. 108.02 (12) (b) 2. a. or b., the department shall not consider documents granting operating authority or licenses, or any state or federal laws or federal regulations granting such authority or licenses.

118,34 Section 34 . 108.09 (4) (a) (title) of the statutes is created to read:

108.09 (4) (a) (title) Opportunity to be heard.

118,35 Section 35 . 108.09 (4) (b) (title) of the statutes is created to read:

108.09 (4) (b) (title) Scheduling of hearing.

118,36 Section 36 . 108.09 (4) (c) to (e) of the statutes are repealed and recreated to read:

108.09 (4) (c) Late appeal. If a party files an appeal which is not timely, the department may schedule a hearing concerning the issue of whether the party's failure to timely file the appeal was for a reason beyond the party's control. The department may also provisionally schedule a hearing concerning any matter in the determination. If, after hearing testimony, the appeal tribunal finds that the party's failure to timely file the appeal was not for a reason beyond the party's control, the appeal tribunal shall issue a decision containing this finding and dismissing the appeal. If, after hearing testimony, the appeal tribunal finds that the party's failure to timely file an appeal was for a reason beyond the party's control, the appeal tribunal shall issue a decision containing this finding. The same or another appeal tribunal established by the department for this purpose shall then issue a decision under sub. (3) (b) after conducting a hearing concerning any matter in the determination.

(d) Appellant's failure to appear. 1. If the appellant fails to appear at a hearing held under this section and due notice of the hearing was mailed to the appellant's last-known address, the appeal tribunal shall issue a decision dismissing the request for hearing unless subd. 2. applies.

2. If the appellant delivers or transmits a written explanation for nonappearance to the department which is received before a decision under subd. 1., is mailed, the department may so notify each party and schedule a hearing concerning whether there was good cause for the appellant's nonappearance. The department may also provisionally schedule a hearing concerning any matter in the determination. If, after hearing testimony, the appeal tribunal finds that the appellant's explanation does not establish good cause for nonappearance, the appeal tribunal shall issue a decision containing this finding and dismissing the appeal. If, after hearing testimony, the appeal tribunal finds that the appellant's explanation establishes good cause for nonappearance, the appeal tribunal shall issue a decision containing this finding. The same or another appeal tribunal established by the department for this purpose shall then issue a decision under sub. (3) (b) after conducting a hearing concerning any matter in the determination.

3. If the appellant delivers or transmits a written explanation for nonappearance to the department which is received within 21 days after a decision under subd. 1. is mailed, the appeal tribunal may set aside the decision dismissing the appeal and the department may schedule a hearing concerning whether there was good cause for the appellant's nonappearance. The department may also provisionally schedule a hearing concerning any matter in the determination. If, after hearing testimony, the appeal tribunal finds that the appellant's explanation does not establish good cause for nonappearance, the appeal tribunal shall issue a decision containing this finding and reinstating the dismissal. If, after hearing testimony, the appeal tribunal finds that the appellant's explanation establishes good cause for nonappearance, the appeal tribunal shall issue a decision containing this finding. The same or another appeal tribunal established by the department for this purpose shall then issue a decision under sub. (3) (b) after conducting a hearing concerning any matter in the determination.

(e) Respondent's failure to appear. 1. If the respondent fails to appear at a hearing held under this section but the appellant is present, and due notice of the hearing was mailed to the respondent's last-known address, the appeal tribunal shall hold the hearing and shall issue a decision under sub. (3) (b) unless subd. 2. applies.

2. If the respondent delivers or transmits a written explanation for nonappearance to the department which is received before a decision favorable to the respondent is mailed under subd. 1., the appeal tribunal shall acknowledge receipt of the explanation in its decision but shall take no further action concerning the explanation at that time. If the respondent delivers or transmits a written explanation for nonappearance to the department which is received before a decision unfavorable to the respondent is mailed under subd. 1., the department may so notify each party and may schedule a hearing concerning whether there was good cause for the respondent's nonappearance. The department may also provisionally schedule a hearing for further testimony concerning any matter in the determination. If, after hearing testimony, the appeal tribunal finds that the respondent's explanation does not establish good cause for nonappearance, the appeal tribunal shall issue a decision containing this finding. The same or another appeal tribunal established by the department for this purpose shall also issue a decision based on the testimony and other evidence presented at the hearing at which the respondent failed to appear. If, after hearing testimony, the appeal tribunal finds that the respondent's explanation establishes good cause for nonappearance, the appeal tribunal shall issue a decision containing this finding. The same or another appeal tribunal established by the department for this purpose shall then issue a decision under sub. (3) (b) after conducting a hearing concerning any matter in the determination. If such a 2nd hearing is held concerning any matter in the determination, the appeal tribunal shall only consider testimony and other evidence admitted at that hearing in making a decision.

3. If the respondent delivers or transmits a written explanation for nonappearance to the department which is received within 21 days after a decision favorable to the respondent is mailed under subd. 1., the department shall notify the respondent of receipt of the explanation and that since the decision was favorable to the respondent no further action concerning the explanation will be taken at that time. If the respondent delivers or transmits a written explanation for nonappearance to the department which is received within 21 days after a decision unfavorable to the respondent is mailed under subd. 1., the appeal tribunal may set aside the original decision and the department may schedule a hearing concerning whether there was good cause for the respondent's nonappearance. The department may also provisionally schedule a hearing concerning any matter in the determination. If the original decision is not set aside, the appeal tribunal may on its own motion amend or set aside that decision within 21 days after the decision concerning whether there was good cause for the respondent's nonappearance is mailed under subd. 1. If, after hearing testimony, the appeal tribunal finds that the respondent's explanation does not establish good cause for nonappearance, the appeal tribunal shall issue a decision containing this finding and, if necessary, reinstating the decision which was set aside. If, after hearing testimony, the appeal tribunal finds that the respondent's explanation establishes good cause for nonappearance, the same or another appeal tribunal established by the department for this purpose shall issue a decision containing this finding. The same or another appeal tribunal established by the department for this purpose shall then issue a decision under sub. (3) (b) after conducting a hearing concerning any matter in the determination. If such a 2nd hearing is held concerning any matter in the determination, the appeal tribunal shall only consider the testimony and other evidence admitted at that hearing in making a decision.

118,37 Section 37 . 108.09 (4) (f) (title) of the statutes is created to read:

108.09 (4) (f) (title) Postdecision changes.

118,38 Section 38 . 108.09 (4) (f) of the statutes is repealed.

118,39 Section 39 . 108.09 (4) (g) of the statutes is renumbered 108.09 (4) (f) 1. and amended to read:

108.09 (4) (f) 1. Within Except as provided in par. (e) 3., within 21 days after its decision was mailed to the parties the appeal tribunal may on its own motion amend or set aside its decision and may thereafter make new findings and issue a decision on the basis of evidence previously submitted in such case, or the same or another appeal tribunal may make new findings and issue a decision after taking additional testimony.

118,40 Section 40 . 108.09 (4) (h) of the statutes is renumbered 108.09 (4) (f) 2.

118,41 Section 41 . 108.09 (4) (hm) of the statutes is renumbered 108.09 (4) (f) 3. and amended to read:

108.09 (4) (f) 3. Unless a party has filed a timely petition for review of the appeal tribunal decision by the commission, the appeal tribunal may, within one year after the date of the decision, reopen its decision if it has reason to believe that a party offered false evidence or a witness gave false testimony on an issue material to its decision. Thereafter, and after receiving additional evidence or taking additional testimony, the same or another appeal tribunal may set aside its original decision and, make new findings and issue a decision.

118,42 Section 42 . 108.09 (4) (i) of the statutes is repealed.

118,43 Section 43 . 108.09 (4s) of the statutes is created to read:

108.09 (4s) Employe status. In determining whether an individual meets the conditions specified in s. 108.02 (12) (b) 2. a. or b., the appeal tribunal shall not take administrative notice of or admit into evidence documents granting operating authority or licenses, or any state or federal laws or federal regulations granting such authority or licenses.

118,44 Section 44 . 108.13 (title) and (1) to (3) of the statutes are amended to read:

108.13 (title) Assignment Deductions from benefit payments. (1) (title) Assignment before payment. Except as provided in sub. 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 a claim or interest.

(2) (title) Liability of claimant. Except as provided in sub. subs. (4) and (5), no claim for benefits awarded, adjudged or paid or any interest in the fund may be taken on account of any liability incurred by the party entitled thereto. This subsection does not apply to liability incurred as the result of an overpayment of unemployment compensation benefits under the law of any state or the federal government.

(3) (title) Death of claimant. In case an employe If a claimant dies during or after the close of a week of unemployment in which the employe claimant was otherwise eligible to receive benefits and for which benefits are payable under this chapter, the department may designate any person who might in its judgment should properly receive such the benefits , and a in lieu of the claimant. A receipt or an indorsement endorsement from the person so designated shall fully discharge discharges the fund from liability for such the benefits.

118,45 Section 45 . 108.13 (5) of the statutes is created to read:

108.13 (5) Other deductions. The department may make a deduction from a claimant's benefit payments for any purpose that is permitted by federal law.

118,46 Section 46 . 108.135 of the statutes is created to read:

108.135 Income tax withholding. (1) The department shall advise each claimant filing a new claim for unemployment compensation, at the time of filing the claim, that:

(a) Unemployment compensation is subject to federal and Wisconsin income taxes.

(b) Requirements exist under federal law pertaining to estimated tax payments.

(c) The claimant may elect to have federal income taxes and, if permitted under sub. (3), Wisconsin income taxes withheld and to change each election once during a benefit year.

(2) The department shall permit a claimant to elect to have federal income tax deducted and withheld from the claimant's benefit payments. Except as provided in sub. (5), if a claimant elects federal income tax withholding, the department shall deduct and withhold federal income tax at the rate specified in 26 USC 3402 (p) (2).