108.06(2)(b)
(b) No employee is eligible to receive benefits before the employee establishes a benefit year.
108.06(2)(bm)
(bm) An employee's benefit year begins on the Sunday of the week in which the employee files a valid request to establish a benefit year with the department, except that the department may permit an employee to begin a benefit year prior to that time under circumstances prescribed by rule of the department.
108.06(2)(c)
(c) No benefits are payable to a claimant for any week of unemployment not occurring during the claimant's benefit year except under
sub. (7) and
ss. 108.141 and
108.142.
108.06(2)(cm)
(cm) If an employee qualifies to receive benefits using the base period described in
s. 108.02 (4) (b), the wages used to compute the employee's benefit entitlement are not available for use in any subsequent benefit computation for the same employee, except under
sub. (7) and
s. 108.141 or
108.142.
108.06(2)(d)
(d) A claimant may request that the department set aside a benefit year by filing a written, verbal or electronic request in the manner that the department prescribes by rule. The department shall grant the request and cancel the benefit year if the request is voluntary, benefits have not been paid to the claimant and at the time the department acts upon the request for that benefit year the claimant's benefit eligibility is not suspended. If the claimant does not meet these requirements, the department shall not set aside the benefit year unless the department defines by rule exceptional circumstances in which a claimant may be permitted to set aside a request to establish a benefit year and the claimant qualifies to make such a request under the circumstances described in the rule.
108.06 Cross-reference
Cross-reference: See also s.
DWD 129.04, Wis. adm. code.
108.06(2m)
(2m) Wisconsin supplemental benefits are only available to claimants during a Wisconsin supplemental benefit period. If an extended benefit period ends prior to the end of a claimant's previously established benefit year, any remaining Wisconsin supplemental benefit entitlement, reduced by the amount of extended benefits paid to him or her, shall again be available to the claimant within the remainder of the benefit year only if there is a Wisconsin supplemental benefit period in effect. In this subsection, "extended benefits", "extended benefit period", "Wisconsin supplemental benefits" and "Wisconsin supplemental benefit period" have the meanings given in
ss. 108.141 and
108.142.
108.06(3)
(3) There shall be payable to an employee, for weeks ending within the employee's benefit year, only those benefits computed for that benefit year based on the wages paid to the employee in the immediately preceding base period. Wages used in a given benefit computation are not available for use in any subsequent benefit computation except under
sub. (7) and
s. 108.141.
108.06(5)
(5) An employee has a valid new claim week starting a new benefit year if all the following conditions are met:
108.06(5)(a)
(a) The week is not within an unexpired benefit year or similar period of eligibility for unemployment insurance in another state unless the employee's eligibility for unemployment insurance in the other state is exhausted, terminated, indefinitely postponed or affected by application of a seasonal restriction.
108.06(5)(c)
(c) The employee has met the general qualifying requirements provided in
s. 108.04 (2) applicable to the employee for that week.
108.06(6)
(6) If a claimant has established a benefit year prior to the effective date of any increase in the maximum weekly benefit rate provided under
s. 108.05 (1), the claimant has not exhausted his or her total benefit entitlement under
sub. (1) for that benefit year on that effective date, and the claimant was entitled to receive the maximum weekly benefit rate under
s. 108.05 (1) that was in effect prior to that effective date, the limitation on the total benefits authorized to be paid to a claimant under
sub. (1) does not apply to that claimant in that benefit year. Unless
sub. (7) or
s. 108.141 or
108.142 applies, the claimant's remaining benefit entitlement in that benefit year for the period beginning on that effective date shall be computed by:
108.06(6)(a)
(a) Subtracting the total benefits received by the claimant prior to that effective date from the claimant's maximum benefit entitlement established prior to that effective date under
sub. (1);
108.06(6)(b)
(b) Dividing the result obtained under
par. (a) by the maximum weekly benefit rate that was in effect prior to that effective date; and
108.06(6)(c)
(c) Multiplying the result obtained under
par. (b) by the weekly benefit rate which is payable to the claimant under
s. 108.05 (1) after that effective date.
108.06(7)(a)1.
1. "Applicable benefit year" means, with respect to a claimant, the claimant's current benefit year if at the time an initial claim for benefits under this subsection is filed the claimant has an unexpired benefit year or, in any other case, the claimant's most recent benefit year.
108.06(7)(b)
(b) Except as provided in
pars. (f) and
(g), a claimant who is otherwise eligible for benefits and who is currently enrolled in a training program is eligible, while enrolled in that training program, for additional benefits under this subsection provided that the claimant:
108.06(7)(b)1.
1. Has exhausted all rights to regular benefits, Wisconsin supplemental benefits, federal emergency compensation benefits under
P.L. 110-252 and
P.L. 110-449, as amended, extended benefits under
s. 108.141, and the federal trade act of 1974 (
P.L. 93-618), or any other similar state or federal program of additional benefits;
108.06(7)(b)2.
2. If not in a current benefit year, has a benefit year that ended no earlier than 52 weeks prior to the week for which the claimant first claims benefits under this subsection;
108.06(7)(b)3.
3. Except as provided in
par. (e), is first enrolled in a training program within the claimant's applicable benefit year;
108.06(7)(b)4.
4. Is not receiving similar stipends or other training allowances for nontraining costs; and
108.06(7)(b)6.
6. Is being trained for entry into a high-demand occupation.
108.06(7)(c)
(c) The weekly benefit rate payable to a claimant under this subsection for a week of total unemployment is an amount equal to the most recent weekly benefit rate in the claimant's applicable benefit year as determined under
s. 108.05 (1).
108.06(7)(d)
(d) A claimant may receive total benefits under this subsection of not more than 26 times the claimant's weekly benefit rate that applied to the claimant's applicable benefit year while enrolled in a training program. The benefits authorized under this subsection are in addition to any regular benefits, extended benefits, or additional benefits authorized under federal law to which a claimant may be entitled.
108.06(7)(e)
(e) A claimant who is otherwise eligible for benefits under
par. (b) and whose applicable benefit year ends in a week in which benefits are payable in this state under
s. 108.141 or
108.142, or
P.L. 110-252 or
P.L. 110-449, as amended, or another similar state or federal program of additional benefits, is also eligible for benefits under this subsection if the claimant is first enrolled in a training program within 52 weeks after the end of the claimant's applicable benefit year.
108.06(7)(f)
(f) No benefits may be paid to a claimant under this subsection for weeks beginning more than 52 weeks after the first week for which the claimant received benefits under this subsection.
108.06(7)(g)
(g) Except when the result would be inconsistent with the other provisions of this subsection, the provisions of this chapter that apply to claims for, or the payment of, regular benefits apply to claims for, and the payment of, benefits under this subsection.
108.06(7)(h)
(h) The occupations that qualify as high-demand for purposes of this subsection shall be determined by the department.
108.06(7)(i)
(i) The restrictions on benefit reductions and disqualifications in
s. 108.04 (16) apply to a claimant in a training program who is entitled to receive benefits under this subsection.
108.06(7)(j)
(j) The department shall charge benefits paid under this subsection in the same manner as benefits are charged under
s. 108.04 (16) (e).
108.065
108.065
Determination of employer. 108.065(1e)
(1e) Except as provided in
subs. (2) and
(3), 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 considering the following:
108.065(1e)(a)
(a) An employing unit's right by contract and in fact to:
108.065(1e)(a)1.
1. Determine a prospective employee's qualifications to perform the services in question and to hire or discharge the employee.
108.065(1e)(a)2.
2. Determine the details of the employee's pay including the amount of, method of, and frequency of changes in that pay.
108.065(1e)(a)3.
3. Train the employee and exercise direction and control over the performance of services by the employee and when and how they are to be performed.
108.065(1e)(a)4.
4. Impose discipline upon the employee for rule or policy infractions or unsatisfactory performance.
108.065(1e)(a)5.
5. Remove the employee from one job or assign the employee to a different job.
108.065(1e)(a)7.
7. Evaluate the quantity and quality of the services provided by the employee.
108.065(1e)(a)8.
8. Assign a substitute employee to perform the services of an employee if the employee is unavailable for work or is terminated from work.
108.065(1e)(a)9.
9. Assign alternative work to the employee if the employee is removed from a particular job.
108.065(1e)(b)1.
1. Benefits directly or indirectly from the services performed by the employee.
108.065(1e)(b)2.
2. Maintains a pool of workers who are available to perform the services in question.
108.065(1e)(b)3.
3. Is responsible for employee compliance with applicable regulatory laws and for enforcement of such compliance.
108.065(2)(a)(a) A temporary help company is the employer of an individual who the company engages in employment to perform services for a client or customer of the company.
108.065 Note
NOTE: Sub. (1) was renumbered to sub. (2) (a) 1. by
2011 Wis. Act 198 and, as renumbered, was renumbered to sub. (2) (a) by the legislative reference bureau under s. 13.92 (1) (bm) 2.
108.065(2)(b)
(b) A professional employer organization is the employer of the employees who it engages to perform services for its client, including a corporate officer if the officer's position is included in the employee leasing agreement with the client.
108.065(2)(c)
(c) A corporation which pays wages to an employee who is concurrently employed by that corporation and one or more related corporations for work performed for the corporation which pays the wages and the related corporation or corporations is the employer of that employee. For purposes of this subsection, if 2 or more corporations are related corporations at any time during a quarter, they are related corporations during that entire quarter.
108.065(3)
(3) A provider of home health care and personal care services for medical assistance recipients under
ch. 49 may elect to be the employer of one or more employees providing those services. As a condition of eligibility for election to be the employer of one or more employees providing those services, the provider shall notify in writing the recipient of any such services of its election, for purposes of the unemployment insurance law, to be the employer of any worker providing such services to the recipient, and must be treated as the employer by the federal internal revenue service for purposes of federal unemployment taxes on the worker's services.
108.065 History
History: 1987 a. 255;
1993 a. 373;
1997 a. 39;
2001 a. 35;
2011 a. 198; s. 13.92 (1) (bm) 2.
108.066
108.066
Seasonal employers and seasons. 108.066(1)
(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 3. If June 3 falls on a Saturday, Sunday or legal holiday under state or federal law, a mailed application shall be received by the department no later than the next following day which is not a Saturday, Sunday or legal holiday under state or federal law.
108.066(2)
(2) By June 30 of each year the department shall examine each application timely submitted under
sub. (1) and issue a determination as to whether the employer is a seasonal employer. If the department designates an employer as a seasonal employer, the department shall determine the applicable season of the employer under
sub. (4).
108.066(3)
(3) The department shall designate an employer a seasonal employer if:
108.066(3)(a)1.
1. Is in a tourism, recreational, or tourist service industry, including operation of a hotel, inn, camp, tourism attraction, restaurant, ice cream or soft drink stand, drive-in theater, racetrack, park, carnival, country club, golf course, swimming pool, chair lift or ski resort; or
108.066(3)(a)2.
2. Has been classified by the department as primarily engaged in agricultural production, agricultural services, forestry or commercial fishing, hunting or trapping;
108.066(3)(b)
(b) The employer customarily operates primarily during 2 calendar quarters within a year;
108.066(3)(c)
(c) At least 75% of the wages paid by the employer during the year immediately preceding the date of the proposed designation were paid for work performed during the 2 calendar quarters under
par. (b); and
108.066(3)(d)
(d) The employer is not delinquent, at the time of designation, in making any contribution report or payment required under this chapter.
108.066(4)
(4) A seasonal employer's season, for purposes of this section, is the 2 calendar quarters under
sub. (3) (b) which include 75% or more of the employer's payroll for the year preceding the date of the proposed designation.
108.066(5)
(5) The department shall, by June 30 of each year, examine and redetermine whether any employer which it has designated a seasonal employer continues to qualify for designation as a seasonal employer under
sub. (3).
108.066(6)
(6) Any determination or redetermination made under this section is effective on January 1 of the succeeding year.
108.066 History
History: 1991 a. 89;
1993 a. 373.
108.066 Cross-reference
Cross-reference: See also ch.
DWD 147, Wis. adm. code.
108.067
108.067
Professional employer organizations and leasing agreements. 108.067(1)(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 contributions under
s. 108.17 (2) relating to that quarter, in the form prescribed by the department, a report disclosing the identity of that client and such other information as the department prescribes.
108.067(2)
(2) If a professional employer organization and client terminate an employee leasing agreement, the professional employer organization and client shall notify the department within 10 working days of the termination.
108.067(3)
(3) Notwithstanding
s. 108.02 (13) (i), if an employer that is a client of a professional employer organization enters into an employee leasing agreement with the organization that results in the discontinuance of all employees of the employer who are engaged in employment, the department shall maintain the employer account of the client for a period of 5 full calendar years after the beginning of the agreement. If the employee leasing agreement is terminated prior to the end of the 5-year period, the client shall so notify the department and resume all responsibilities as the employer of its employees under this chapter as of the date of termination.
Section 108.02 (13) (i) applies if the employee leasing agreement is terminated before the end of the 5-year period and the conditions for termination of coverage set forth in
s. 108.02 (13) (i) exist.
108.067 History
History: 2001 a. 35;
2007 a. 59.
108.068
108.068
Treatment of limited liability companies and members. 108.068(1)(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 chapter unless the company has filed an election with the federal internal revenue service to be treated as a corporation for federal tax purposes and files proof with the department that the internal revenue service has agreed to treat the company as a corporation for such purposes.
108.068(2)
(2) The department shall treat a limited liability company that files proof under
sub. (1) as a corporation under this chapter beginning on the same date that the federal internal revenue service treats the company as a corporation for federal tax purposes, except that for benefit purposes the treatment shall apply to benefit years in existence on or beginning on or after the date that the federal internal revenue service treats the company as a corporation for federal tax purposes if the benefit year to which the treatment is to be applied has not ended on the date that the department first has notice of a benefit eligibility issue that relates to treatment of that limited liability company.
108.068(3)
(3) Subject to
subs. (1),
(2), and
(6) to
(8), a limited liability company that is treated as a corporation for federal tax purposes shall be treated as a corporation under this chapter, and each member of the limited liability company shall be treated as a corporate officer for contribution and benefit purposes.
108.068(4)
(4) Subject to
subs. (2) and
(6) to
(8), a multimember limited liability company that is not treated as a corporation for federal tax purposes shall be treated as a partnership under this chapter, and the members of the limited liability company shall be treated for contribution and benefit purposes as partners of that partnership.
108.068(5)
(5) Subject to
subs. (2) and
(6) to
(8), a single-member limited liability company that is not treated as a corporation for federal tax purposes shall be treated as a sole proprietorship under this chapter, and the member shall be treated as a sole proprietor for contribution and benefit purposes.
108.068(6)
(6) The department may, in the interests of justice or to prevent fraud upon the unemployment insurance program, determine that a member of a limited liability company is an employee of that company.
108.068(7)
(7) Subject to
subs. (2) to
(6), if a limited liability company is treated as a corporation under this chapter the department shall treat the company as a partnership under this chapter, if the company has multiple members or shall treat the company as a sole proprietorship under this chapter if the company has a single member if the company files proof with the department that the internal revenue service has agreed to treat the company as a partnership or sole proprietorship for federal tax purposes.
108.068(8)
(8) The department shall treat a limited liability company that files proof under
sub. (7) as a partnership or sole proprietorship under this chapter beginning on the same date that the federal internal revenue service treats the company as a partnership or sole proprietorship for federal tax purposes, except that for benefit purposes the treatment shall apply to benefit years in existence on or beginning on or after the date that the federal internal revenue service treats the company as a partnership or sole proprietorship for federal tax purposes if the benefit year to which the treatment is to be applied has not ended on the date that the department first has notice of a benefit eligibility issue that relates to treatment of that limited liability company.
