108.16 (6) (L) The amount of any overpayments that are recovered by the department by setoff pursuant to s. 71.93 or the amount of any overpayments resulting from fraud that are recovered by the department by offset pursuant to section 6402 (f) of the federal Internal Revenue Code in effect on June 1, 2009, or a similar federal program.
(m) Any amounts collected from assessments levied under s. 108.19 (1m) exceeding the amounts needed to pay interest due on advances from the federal unemployment account under title XII of the Social Security Act (
42 USC 1321 to
1324).
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Section
49. 108.16 (6m) (g) of the statutes is created to read:
108.16 (6m) (g) Any payments of fees or expenses assessed by the U.S. secretary of the treasury under section 6402 (f) of the federal Internal Revenue Code in effect on June 1, 2009, or a similar federal program.
287,50
Section
50. 108.16 (10) of the statutes is amended to read:
108.16 (10) All money withdrawn from the fund shall be used solely in the payment of benefits, exclusive of expenses of administration, and for refunds of sums erroneously paid into the fund, for refund of a positive net balance in an employer's reimbursement account under ss. 108.15 (4) and 108.151 (5) on request by the employer, and for expenditures made pursuant to s. 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 that are assessed by the U.S. secretary of the treasury under section 6402 (f) of the federal Internal Revenue Code in effect on June 1, 2009, or a similar federal program.
287,51
Section
51. 108.18 (7) (a) of the statutes is amended to read:
108.18 (7) (a) 1. Except as provided in pars. (b) to (h) (i), any employer may make payments to the fund during the month of November in excess of those required by this section and s. 108.19 (1) and (1e). Each payment shall be credited to the employer's account for the purpose of computing the employer's reserve percentage as of the immediately preceding computation date.
2. Each payment shall be treated as a contribution required and irrevocably paid under this chapter with respect to payrolls preceding the date it is credited except as a refund or credit is authorized under par. (b), (e) or
, (h) or (i).
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Section
52. 108.18 (7) (b) of the statutes is amended to read:
108.18 (7) (b) No Except as provided in par. (i), no employer may, by means of a voluntary contribution under par. (a), reduce the employer's contribution rate to a rate lower than the next lower rate which would have applied to the employer for the following calendar year. Any contributions in excess of the amount required to reduce an employer's rate to the extent permitted under this paragraph shall be applied against any outstanding liability of the employer, or if there is no such liability shall be refunded to the employer or established as a credit, without interest, against future contributions payable by the employer, at the employer's option.
287,53
Section
53. 108.18 (7) (d) of the statutes is amended to read:
108.18 (7) (d) A payment under this subsection is timely if it is received by the department no later than November 30 following the computation date for the calendar year to which it applies, or if mailed is either postmarked no later than that date or is received by the department no later than 3 days after that date.
287,54
Section
54. 108.18 (7) (h) of the statutes is amended to read:
108.18 (7) (h) The department shall establish contributions other than those required by this section and s. 108.19 (1) and (1e) and contributions other than those submitted during the month of November or authorized under par. (f) or (i) 2. as a credit, without interest, against future contributions payable by the employer or shall refund the contributions at the employer's option.
287,55
Section
55. 108.18 (7) (i) of the statutes is created to read:
108.18 (7) (i) 1. An employer that suffers physical damage to its business caused by a catastrophic event for which the employer is not primarily responsible, and incurs benefit charges to its account for layoffs due to that damage may, by means of a voluntary contribution under par. (a), increase the employer's reserve percentage to no greater than the reserve percentage that would have applied to the employer as of the next computation date had that damage not caused the employer to lay off its employees. An employer that makes a voluntary contribution under this subdivision shall notify the department of its election to have its contribution treated in the manner provided in this paragraph and shall submit proof, in the form and manner prescribed by the department, to establish that its employees were laid off due to the catastrophic event.
2. If an employer makes a payment under subd. 1. after November 30 and before November 1 of the succeeding year, the department shall establish the payment as a credit and apply the payment as a voluntary contribution to the employer's account when the next rate computation occurs. Any amount paid to the department in excess of the amount that may be applied under subd. 1 in any year may continue to be held as a credit, without interest, against future required or voluntary contributions for a calendar year or refunded to the employer, at the employer's option.
287,56
Section
56. 108.19 (1m) of the statutes is amended to read:
108.19
(1m) Each employer subject to this chapter as of the date a rate is established under this subsection shall pay an assessment to the administrative account at a rate established by the department sufficient to pay interest due on advances from the federal unemployment account under title XII of the social security act (
42 USC 1321 to
1324). The rate established by the department for employers who finance benefits under s. 108.15 (2), 108.151 (2), or 108.152 (1) shall be 75% of the rate established for other employers. The amount of any employer's assessment shall be the product of the rate established for that employer multiplied by the employer's payroll of the previous calendar year as taken from quarterly employment and wage reports filed by the employer under s. 108.205 (1) or, in the absence of the filing of such reports, estimates made by the department. Each assessment made under this subsection is due on the 30th day commencing after the date on which notice of the assessment is mailed by the department. If the amounts collected under this subsection are in excess of the amounts needed to pay interest due, the
amounts excess shall be
retained in the administrative account and utilized for the purposes specified in s. 108.20 (2m) credited to the balancing account.
287,57
Section
57. 108.20 (3) of the statutes is amended to read:
108.20 (3) There shall be included in the moneys governed by sub. (2m) any amounts collected by the department under ss. 108.04 (11) (c) and (cm) and 108.22 (1) (a), (ac), (ad), and (af) as tardy filing fees, forfeitures, interest on delinquent payments, or other penalties and any excess moneys collected under s. 108.19 (1m).
287,58
Section
58. 108.22 (8) (b) 1. of the statutes is renumbered 108.22 (8) (b) 1. (intro.) and amended to read:
108.22 (8) (b) 1. (intro.) To recover any overpayment to an individual which is not otherwise repaid or recovery of which has not been waived, the department may recoup the amount of the overpayment by:
a. Deducting the amount of the overpayment from benefits the individual would otherwise be eligible to receive, or file;
b. Filing a warrant against the liable individual in the same manner as is provided in this section for collecting delinquent payments from employers, or both;
287,59
Section
59. 108.22 (8) (b) 1. c. and d. of the statutes are created to read:
108.22 (8) (b) 1. c. Setting off the amount of the overpayment against a refund or disbursement due pursuant to s. 71.93; or
d. If the overpayment results from fraud, offsetting the amount of the overpayment against a federal tax refund as provided in section 6402 (f) of the federal Internal Revenue Code in effect on June 1, 2009, or a similar federal program.
287,60
Section
60. 108.24 (3) of the statutes is renumbered 108.24 (3) (a) (intro.) and amended to read:
108.24 (3) (a) (intro.) Any person who makes Whoever does any of the following shall be fined not less than $100 nor more than $1,000 or imprisoned for not more than 90 days or both:
1. Makes a deduction from the wages of an employee because of liability for contributions or payments in lieu of contributions under this chapter or because of the employee's potential right to benefits, or who knowingly
.
2. Knowingly refuses or fails to furnish to an employee any notice, report or information duly required under this chapter by the department to be furnished to such employee, or who, directly.
3. Directly or indirectly, by promise of reemployment or by threat not to employ, to terminate, or not to reemploy or by any other means, attempts to induce an employee to refrain:
a. Refrain from claiming or accepting benefits or to waive, participating in an audit or investigation by the department, or testifying in a hearing held under s, 108.09 or 108.10.
b. Waive any other right under this chapter, or whose rehiring policy has discriminated against a former employee by reason of their having claimed benefits, shall be fined not less than $100 nor more than $500 or imprisoned not more than 90 days, or both; and each such deduction from wages, every day of such refusal or failure, and each such attempt to induce.
(b) Each violation of this subsection constitutes a separate offense.
287,61
Section
61. 108.24 (3) (a) 4. of the statutes is created to read:
108.24 (3) (a) 4. Discriminates or retaliates against an individual because the individual claims benefits, participates in an audit or investigation by the department under this chapter, testifies in a hearing under s. 108.09 or 108.10, or exercises any other right under this chapter.
287,62
Section
62.
Nonstatutory provisions.
(1)
Certain benefit payments validated. Notwithstanding section 108.04 (16), 2007 stats., if any unemployment insurance claimant who was enrolled in training approved under the federal workforce investment act,
29 USC 2822, received benefits concurrently with that enrollment during the period beginning on or after August 23, 2009, and ending on the day before the time that the treatment of section 108.04 (16) of the statutes by this act initially applies, and the claimant was otherwise eligible to receive the benefits, the payment of benefits to the claimant is valid if the claimant would have qualified to receive the benefits under section 108.04 (16) of the statutes, as affected by this act.
(2) Administrative account transfer. Within 30 days after the effective date of this subsection, the treasurer of the unemployment reserve fund shall transfer from the administrative account of the fund to the balancing account of the fund any amount of money in the administrative account as of the date of the transfer that is derived from assessments for interest payments made under section 108.19 (1m) of the statutes and is in excess of the amount needed to make those payments.
287,63
Section
63
.
Initial applicability.
(1) The treatment of sections 108.02 (12) (bm) (intro.) and 1. to 10. and 108.09 (2) (bm) and (4s) of the statutes, with respect to contribution requirements, first applies with respect to services performed after December 31, 2010.
(2) The treatment of sections 108.02 (12) (bm) (intro.) and 1. to 10. and 108.09 (2) (bm) and (4s) of the statutes, with respect to benefit eligibility, first applies with respect to services performed after December 31, 2010.
(3) The treatment of section 108.02 (15) (km) of the statutes, with respect to contribution requirements, first applies with respect to services performed after December 31, 2010.
(4) The treatment of section 108.02 (15) (km) of the statutes, with respect to benefit eligibility, first applies with respect to benefit years beginning on January 2, 2011.
(5) The treatment of sections 108.02 (15s) and (20m) (with respect to terminations of employment) and 108.04 (7) (k) and (o) of the statutes first applies with respect to voluntary terminations of employment occurring on the effective date of this subsection.
(6) The treatment of sections 108.02 (15s) and (20m) (with respect to benefits for partial unemployment) and 108.05 (3) (b) 1. a., b., and c. of the statutes first applies with respect to weeks of unemployment beginning July 3, 2011.
(7) The treatment of section 108.02 (21e) (intro.) of the statutes (with respect to liability for contributions and reimbursements) first applies with respect to determinations issued under section 108.10 of the statutes beginning with the first quarter beginning after the effective date of this subsection.
(8) The treatment of sections 108.04 (1) (g) (intro.), (2) (a) (intro.) and (d), and (16) (a), (am), (b), (c), (d), and (f) and 108.06 (7) (a) 2., (b) 4. and 5., (d), (h), and (j) of the statutes (with respect to benefit payments) first applies with respect to weeks of unemployment beginning on the effective date of this subsection.
(9) The treatment of section 108.04 (16) (e) of the statutes first applies with respect to weeks of unemployment beginning on October 3, 2010.
(10) The treatment of section 108.05 (3) (e) of the statutes first applies with respect to weeks of unemployment beginning on the effective date of this subsection.
(11) The treatment of section 108.05 (7) (d) 1. (intro.), a., and b. and 2. (intro.), a., and b. of the statutes first applies with respect to pension payments that are received on other than a periodic basis in weeks of unemployment beginning on or after the effective date of this subsection.
(12) The treatment of section 108.152 (1) (c), (3), and (6) (title) and (a) (intro.) and 2. of the statutes first applies with respect to Indian tribes and tribal units electing or continuing reimbursement financing of benefits for calendar years beginning after December 31, 2010.
(13) The treatment of section 108.16 (6) (L) and (m), (6m) (g), and (10) of the statutes, the renumbering and amendment of section 108.22 (8) (b) 1. of the statutes, and the creation of section 108.22 (8) (b) 1. c. and d. of the statutes first apply with respect to satisfaction of liabilities outstanding on the effective date of this subsection.
287,64
Section
64.
Effective date.
(1) This act takes effect on July 4, 2010.
