108.10(5)
(5) The mailing of determinations and decisions provided in
subs. (1) to
(4) shall be first class, and may include the use of services performed by the postal department requiring the payment of extra fees.
108.10(6)
(6) Any determination by the department or any decision by an appeal tribunal or by the commission is conclusive with respect to an employing unit unless it files a timely request for a hearing or petition for review as provided in this section. A determination or decision is binding upon the department only insofar as the relevant facts were included in the record which was before the department at the time the determination was issued, or before the appeal tribunal or commission at the time the decision was issued.
108.10(7)
(7) The decision of the commission shall become final and shall be binding upon the employer and upon the department for that case as provided in
sub. (6) unless the employer or the department petitions for judicial review under
sub. (4). If the commission construes a statute adversely to the department:
108.10(7)(a)
(a) Except as provided in
par. (b), the department is deemed to acquiesce in the construction so adopted unless the department seeks review of the decision of the commission construing the statute. The construction so acquiesced in shall thereafter be followed by the department.
108.10(7)(b)
(b) The department may choose not to appeal and to nonacquiesce in the decision by sending a notice of nonacquiescence to the commission, to the revisor of statutes for publication in the Wisconsin administrative register and to the employer before the time expires for seeking a judicial review of the decision under
sub. (4). The effect of this action is that, although the decision is binding on the parties to the case, the commission's conclusions of law, the rationale and construction of statutes in the case are not binding on the department in other cases.
108.10(8)
(8) The department may settle any determination, decision or action involving a determination or decision issued under this section. The department may compromise any liability for contributions or reimbursement of benefits or interest or penalties assessed under this chapter. The department shall promulgate rules setting forth factors to be considered by the department in settling actions or proposed actions or making compromises under this subsection.
108.101
108.101
Effect of finding, determination, decision or judgment. 108.101(1)(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 or in equity not arising under this chapter, unless the department is a party or has an interest in the action or proceeding because of the discharge of its duties under this chapter.
108.101(2)
(2) No finding of fact or law, determination, decision or judgment made with respect to rights or liabilities under
s. 108.09 is binding in an action or proceeding under
s. 108.10.
108.101(3)
(3) No finding of fact or law, determination, decision or judgment made with respect to rights or liabilities under
s. 108.10 is binding in an action or proceeding under
s. 108.09.
108.101(4)
(4) No finding of fact or law, determination, decision or judgment in any action or administrative or judicial proceeding in law or equity not arising under this chapter made with respect to the rights or liabilities of a party to an action or proceeding under this chapter is binding in an action or proceeding under this chapter.
108.101 History
History: 1989 a. 77;
1991 a. 89.
108.105
108.105
Suspension of agents. 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 or repeatedly failed to comply with departmental rules, or has engaged in the solicitation of a claimant solely for the purpose of appearing at a hearing as the claimant's representative for pay. Prior to imposing a suspension under this section, the secretary of industry, labor and job development or the secretary's designee shall conduct a hearing concerning the proposed suspension. The hearing shall be conducted under
ch. 227 and the decision of the department may be appealed under
s. 227.52.
108.11
108.11
Agreement to contribute by employes void. 108.11(1)(1) No agreement by an employe or by employes 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 purpose from wages. Any employe claiming a violation of this provision may, to recover wage deductions wrongfully made, have recourse to the method set up in
s. 108.09 for settling disputed benefit claims.
108.11(2)
(2) But nothing in this chapter shall affect the validity of voluntary arrangements whereby employes freely agree to make contributions to a fund for the purpose of securing unemployment compensation additional to the benefits provided in this chapter.
108.11 History
History: 1973 c. 247.
108.12
108.12
Waiver of benefit void. No agreement by an employe to waive the employe's right to benefits or any other rights under this chapter shall be valid. No employe shall, in any proceeding involving benefits under this chapter, be prevented from asserting all facts relevant to the employe's eligibility, regardless of any prior erroneous representation with respect to such facts.
108.12 History
History: 1993 a. 492.
108.13
108.13
Deductions from benefit payments. 108.13(1)
(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 a claim or interest.
108.13(2)
(2) Liability of claimant. Except as provided in
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.
108.13(3)
(3) Death of claimant. If a claimant dies during or after a week of unemployment in which the claimant was otherwise eligible to receive benefits and for which benefits are payable, the department may designate any person who in its judgment should properly receive the benefits in lieu of the claimant. A receipt or an endorsement from the person so designated fully discharges the fund from liability for the benefits.
108.13(4)
(4) Deductions for child support obligations. 108.13(4)(a)1.
1. "Child support obligations" includes only those obligations which are being enforced pursuant to a plan described in
42 USC 654 which has been approved by the U.S. secretary of health and human services under part D of title IV of the social security act or which is otherwise authorized by federal law.
108.13(4)(a)3.
3. "State or local child support enforcement agency" means any agency of a state or political subdivision of a state operating pursuant to a plan described in
subd. 1.
108.13(4)(a)4.
4. "Unemployment compensation" means any compensation payable under this chapter, including amounts payable by the department pursuant to an agreement under any federal law providing for compensation, assistance or allowances with respect to unemployment.
108.13(4)(b)
(b) A claimant filing a new claim for unemployment compensation shall, at the time of filing the claim, disclose whether or not he or she owes child support obligations. If any such claimant discloses that he or she owes child support obligations and is determined to be eligible for unemployment compensation, the department of industry, labor and job development shall notify the local child support enforcement agency enforcing the obligations that the claimant has been determined to be eligible for unemployment compensation.
108.13(4)(c)
(c) The department shall deduct and withhold from any unemployment compensation payable to a claimant who owes child support obligations:
108.13(4)(c)1.
1. Any amount determined pursuant to an agreement under
42 USC 654 (19) (B) (i) between the claimant and the state or local child support enforcement agency which is submitted to the department by the state or local child support enforcement agency;
108.13(4)(c)2.
2. Any amount required to be so deducted and withheld pursuant to legal process brought by the state or local child support enforcement agency; or
108.13(4)(c)3.
3. Any amount directed by the claimant to be deducted and withheld under this paragraph.
108.13(4)(d)
(d) Any amount deducted and withheld under
par. (c) shall be paid by the department to the appropriate state or local child support enforcement agency.
108.13(4)(e)
(e) Any amount deducted and withheld under
par. (c) shall, for all purposes, be treated as if it were paid to the claimant as unemployment compensation and paid by the claimant to the state or local child support enforcement agency in satisfaction of his or her child support obligations.
108.13(4)(f)
(f) This subsection applies only if appropriate arrangements are made for the local child support enforcement agency to reimburse the department for administrative costs incurred by the department that are attributable to the interception of unemployment compensation for child support obligations.
108.13(5)
(5) Other deductions. The department may make a deduction from a claimant's benefit payments for any purpose that is permitted by federal law.
108.135
108.135
Income tax withholding. 108.135(1)
(1) The department shall advise each claimant filing a new claim for unemployment compensation, at the time of filing the claim, that:
108.135(1)(a)
(a) Unemployment compensation is subject to federal and Wisconsin income taxes.
108.135(1)(b)
(b) Requirements exist under federal law pertaining to estimated tax payments.
108.135(1)(c)
(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.
108.135(2)
(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).
108.135(3)
(3) The department may permit a claimant to elect to have state income tax deducted and withheld from the claimant's benefit payments. Except as provided in
sub. (5), if the department permits and a claimant elects state income tax withholding, the department shall deduct and withhold state income tax at the rate specified by the department.
108.135(4)
(4) The department shall permit a claimant to change each previously elected withholding status under
sub. (2) or
(3) one time within a benefit year.
108.135(5)
(5) If any benefit payment due for a week under
s. 108.05 (1) to
(7), after making any deductions under
s. 108.05 (10), is insufficient to equal the amounts required to be withheld under
sub. (2) or
(3), the department shall deduct and withhold the entire remaining benefit payment for that week.
108.135(6)
(6) Upon making a deduction under this section, the department shall transfer the amount deducted from the fund to the federal internal revenue service or to the department of revenue.
108.135(7)
(7) The department shall follow all procedures specified by the U.S. department of labor and the federal internal revenue service pertaining to the deducting and withholding of income tax.
108.135 History
History: 1995 a. 118.
108.14(1)(1) This chapter shall be administered by the department.
108.14(2)
(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. The department may require from any employing unit which employs one or more individuals to perform work in this state any reports on employment, wages, hours and related matters which it deems necessary to carry out this chapter.
108.14(2m)
(2m) In the discharge of their duties under this chapter an appeal tribunal, commissioner or other authorized representative of the department or commission may administer oaths to persons appearing before them, take depositions, certify to official acts, and by subpoenas, served in the manner in which circuit court subpoenas are served, compel attendance of witnesses and the production of books, papers, documents and records necessary or convenient to be used by them in connection with any investigation, hearing or other proceeding under this chapter. A party's attorney of record may issue a subpoena to compel the attendance of a witness or the production of evidence. A subpoena issued by an attorney must be in substantially the same form as provided in
s. 805.07 (4) and must be served in the manner provided in
s. 805.07 (5). The attorney shall, at the time of issuance, send a copy of the subpoena to the appeal tribunal or other representative of the department responsible for conducting the proceeding. However, in any investigation, hearing or other proceeding involving the administration of oaths or the use of subpoenas under this subsection due notice shall be given to any interested party involved, who shall be given an opportunity to appear and be heard at any such proceeding and to examine witnesses and otherwise participate therein. Witness fees and travel expenses involved in proceedings under this chapter may be allowed by the appeal tribunal or representative of the department at rates specified by department rules, and shall be paid from the administrative account.
108.14(3)
(3) The department may appoint, employ and pay as many persons as it deems necessary to administer and to carry out the purposes of this chapter, and may make all other expenditures of any kind and take any other action consistent herewith which it deems necessary or suitable to this end.
108.14(3m)
(3m) In any court action to enforce this chapter the department, the commission and the state may be represented by any licensed attorney who is an employe of the department or the commission and is designated by either of them for this purpose or at the request of either of them by the department of justice. If the governor designates special counsel to defend, in behalf of the state, the validity of this chapter or of any provision of Title IX of the social security act, the expenses and compensation of the special counsel and of any experts employed by the department in connection with that proceeding may be charged to the administrative account.
108.14(4)
(4) The department may create as many employment districts and district appeal boards and may establish and maintain as many free public employment offices as it deems necessary to carry out the provisions of this chapter. The department shall have power to finance either partly or completely such public employment offices as it deems necessary under this chapter, from the funds appropriated to the department for its expenses under this chapter, whether or not the political subdivision in which such office is located agrees to pay or does pay any part of the expenses of such office.
108.14(5)(a)(a) The council on unemployment compensation shall advise the department in carrying out the purposes of this chapter. The council shall submit its recommendations with respect to amendments of this chapter to each regular session of the legislature, and shall report its views on any pending bill relating to this chapter to the proper legislative committee.
108.14(5)(ag)
(ag) The vote of 7 of the voting members of the council on unemployment compensation is required for the council to act on a matter before it.
108.14(5)(ar)
(ar) The department shall present to the council on unemployment compensation every proposal initiated by the department for changes in this chapter and shall seek the council's concurrence with the proposal. The department shall give careful consideration to every proposal submitted by the council for legislative or administrative action and shall review each legislative proposal for possible incorporation into departmental recommendations.
108.14(5)(b)
(b) Under its authority in
s. 15.04 (1) (c), the department may appoint employment councils for industries and local districts. Each such council shall be subject to the membership requirements of
s. 15.227 (3).
108.14(6)
(6) It shall be one of the purposes of this chapter to promote the regularization of employment in enterprises, localities, industries and the state. The department, with the advice and aid of any employment councils appointed under
sub. (5) (b) and the council on unemployment compensation, shall take all appropriate steps within its means to reduce and prevent unemployment. The department shall also conduct continuing research relating to the current and anticipated condition of the fund to ensure the continued availability of benefits to unemployed individuals under this chapter. To these ends the department may employ experts, and may carry on and publish the results of any investigations and research which it deems relevant, whether or not directly related to the other purposes and specific provisions of this chapter. At least once a year the department shall compile and publish a summary report stating the experience of employer accounts, without naming any employer, and covering such other material as it deems significant in connection with the operations and purposes of this chapter.
108.14(7)(a)(a) The records made or maintained by the department or commission in connection with the administration of this chapter are confidential and shall be open to public inspection or disclosure only to the extent that the department or commission permits in the interest of the unemployment compensation program. No person may permit inspection or disclosure of any record provided to it by the department or commission unless the department or commission authorizes the inspection or disclosure.
108.14(7)(b)
(b) The department may provide records made or maintained by the department in connection with the administration of this chapter to any government unit, corresponding unit in the government of another state or any unit of the federal government. No such unit may permit inspection or disclosure of any record provided to it by the department unless the department authorizes the inspection or disclosure.
108.14(7)(c)
(c) The department may provide for the printing and distribution of such number of copies of any forms, records, decisions, regulations, rules, pamphlets or reports, related to the operation of this chapter, as it deems advisable for the effective operation thereof.
108.14(8)(a)(a) The department may enter into administrative arrangements with any agency similarly charged with the administration of any other unemployment compensation law, for the purpose of assisting the department and such agencies in paying benefits under the several laws to employes while outside their territorial jurisdictions. Such arrangements may provide that the respective agencies shall, for and on behalf of each other, act as agents in effecting registration for work, notices of unemployment, and any other certifications or statements relating to an employe's claim for benefits, in making investigations, taking depositions, holding hearings, or otherwise securing information relating to coverage or contribution liability or benefit eligibility and payments; and in such other matters as the department may consider suitable in effecting the purpose of these administrative arrangements.
108.14(8)(b)
(b) An employe's eligibility to receive benefits based on wages earned in employment in this state may be established through arrangements authorized in this subsection, and the employe shall then be paid the benefits due him or her under this chapter.
108.14(8)(c)
(c) Any person who wilfully makes a false statement or misrepresentation regarding a benefit claim, to the employment security agency of another state acting under any administrative arrangement authorized in this subsection, shall be punished in the manner provided in
s. 108.24.
108.14(8m)(a)(a) The department may enter into reciprocal arrangements, with any agency administering another unemployment compensation law, whereby all the services performed by an individual for a single employing unit, which services are customarily performed in more than one state or jurisdiction, shall be deemed to be employment covered by the law of a specified state or jurisdiction in which a part of such services are performed, or in which such individual has residence, or in which such employing unit maintains a place of business; provided there is in effect, as to such services, an election by such employing unit, approved by the agency administering the specified law, pursuant to which all the services performed by such individual for such employing unit are deemed to be employment covered by such law.
108.14(8m)(b)
(b) If the federal unemployment tax act is so amended as to make subject thereto remuneration paid for any maritime employment excluded under
s. 108.02 (15) (k) 17., such exclusion under this chapter shall cease if the department enters into a reciprocal arrangement with respect to such employment pursuant to this paragraph, as of the effective date of such arrangement. The department may enter into reciprocal arrangements with the appropriate agencies of other states with respect to such maritime services, whereby all such services by an individual for a single employer, wherever performed, shall be deemed performed wholly within this state or within any such other state. Any such services thus deemed performed in Wisconsin shall also be deemed "employment" covered by this chapter, and the election requirement of
s. 108.02 (15) (c) 2. shall not apply.
108.14(8n)(a)(a) The department shall enter into a reciprocal arrangement which is approved by the U.S. secretary of labor pursuant to section
3304 (a) (9) (B) of the internal revenue code, to provide more equitable benefit coverage for individuals whose recent work has been covered by the unemployment compensation laws of 2 or more jurisdictions.
108.14(8n)(b)
(b) Such arrangements may provide, as to any individual whose employment has been covered by this chapter and by the unemployment compensation law of one or more other participating jurisdictions, for transfer by the department to another agency of relevant records or information, and the acceptance and use thereof, in combination with similar data from other jurisdictions, by such other agency, as a basis for computing and paying benefits under the law administered by such other agency. Reciprocally, such arrangements may provide for similar acceptance, combination and use by the department of data received from other jurisdictions to compute and pay benefits under this chapter.
108.14(8n)(c)
(c) Such arrangements shall provide for mutual acceptance by the participating agencies of data thus supplied, including reasonable estimates of relevant data not otherwise available in the transferring agency.
108.14(8n)(d)
(d) Such arrangements shall specify an equitable basis for reimbursing the unemployment fund of each participating jurisdiction for any benefits paid therefrom on the basis of covered employment in (and data supplied by the agency of) another such jurisdiction, out of the unemployment fund of such other jurisdiction.
108.14(8n)(e)
(e) The department shall charge this state's share of any benefits paid under this subsection to the account of each employer by which the employe claiming benefits was employed in the applicable base period, in proportion to the total amount of wages he or she earned from each employer in the base period, except that if
s. 108.04 (1) (f),
(5),
(7) (a),
(c),
(d),
(e),
(k),
(L),
(o),
(p) or
(q),
(7m) or
(8) (a) or
108.07 (3),
(3r),
(5) (b) or
(8) would have applied to employment by such an employer who is subject to the contribution requirements of
ss. 108.17 and
108.18, the department shall charge the share of benefits based on employment with that employer to the fund's balancing account, or, if
s. 108.04 (1) (f) or
(5) or
108.07 (3) would have applied to an employer that is not subject to the contribution requirements of
ss. 108.17 and
108.18, the department shall charge the share of benefits based on that employment in accordance with
s. 108.07 (5) (a) and
(b). The department shall also charge the fund's balancing account with any other state's share of such benefits pending reimbursement by that state.
108.14(8n)(f)
(f) To facilitate the application of such arrangements to this chapter, the department may, from data received by it under such arrangements, make reasonable estimates of quarterly wages and may compute and pay benefits accordingly.
108.14(8s)
(8s) Notwithstanding
s. 108.16 (10), the department may enter into or cooperate in arrangements or reciprocal agreements with authorized agencies of other states or the U.S. secretary of labor, or both, whereby:
108.14(8s)(a)
(a) Overpayments of unemployment compensation benefits as determined under this chapter may be recovered by offset from unemployment compensation benefits otherwise payable under the unemployment compensation law of another state, and overpayments of unemployment compensation benefits as determined under the unemployment compensation law of that other state may be recovered by offset from unemployment compensation benefits otherwise payable under this chapter; and
108.14(8s)(b)
(b) Overpayments of unemployment compensation benefits as determined under applicable federal law, with respect to benefits or allowances for unemployment provided under a federal program administered by this state under an agreement with the U.S. secretary of labor, may be recovered by offset from unemployment compensation benefits otherwise payable under that program, or under the unemployment compensation law of this state or of another state or any such federal unemployment benefit or allowance program administered by the other state under an agreement with the U.S. secretary of labor if the other state has in effect a reciprocal agreement with the U.S. secretary of labor as authorized by
42 USC 503 (g) (2), if the United States agrees, as provided in the reciprocal agreement with this state entered into under
42 USC 503 (g) (2), that overpayments of unemployment compensation benefits as determined under this chapter, and overpayments as determined under the unemployment compensation law of another state which has in effect a reciprocal agreement with the U.S. secretary of labor as authorized by
42 USC 503 (g) (2), may be recovered by offset from benefits or allowances for unemployment otherwise payable under a federal program administered by this state or the other state under an agreement with the U.S. secretary of labor.
108.14(8t)
(8t) If the agency administering another unemployment compensation law has overpaid benefits to an individual located in Wisconsin, and certifies to the department the facts involved and that the individual is liable, under such law, to repay such benefits, and requests the department to recover such overpayment, and agrees to reimburse the department for any court costs incurred by it in such recovery efforts, the department may in its own name, but acting as agent for such other agency, collect such overpayment by civil action, and shall pay the net amount recovered to such other agency.
108.14(9)
(9) The department may make its records relating to the administration of this chapter available to the Railroad Retirement Board, and may furnish the Railroad Retirement Board, at the expense of said board, such copies thereof as said board deems necessary for its purposes. The department may afford reasonable cooperation with every agency of the United States charged with the administration of any unemployment compensation law. The department may make arrangements or agreements with the Railroad Retirement Board, or any other agency of the United States charged with the administration of an unemployment compensation law, with respect to the establishment, maintenance and use of free employment service facilities, the taking and certifying of claims, the making of investigations, and the supplying of other information or services related to unemployment compensation, but the department may not make or renew any such arrangement or agreement unless it finds that its resulting administrative costs are approximately covered or offset by the facilities, services and payments to be made available thereunder by such federal agency. Any moneys received by the department under this subsection shall be paid into the federal administrative financing account under
s. 108.161.
