(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).
(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.
(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.
(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.
(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.
(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.
118,47
Section 47
. 108.14 (8n) (e) of the statutes is amended to read:
108.14 (8n) (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) or
, (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.
118,48
Section 48
. 108.141 (1) (d) and (7) (a) of the statutes are amended to read:
108.141 (1) (d) “Extended benefits" means benefits (, including benefits payable to federal civilian employes and to individuals who were formerly engaged in federal service pursuant to former military personnel under 5 USC ch. 85), payable to an individual under this section for weeks of unemployment in that individual's eligibility period.
(7) (a) The department shall charge the state's share of each week of extended benefits to each employer's account in proportion to the employer's share of the total wages of the employe receiving the benefits in the employe's base period, except that if the employer is subject to the contribution requirements of ss. 108.17 and 108.18 the department shall charge the share of extended benefits to which 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) or
, (3r), (5) (b) or (8) applies to the fund's balancing account.
118,49
Section 49
. 108.15 (3) (a) and (e) and (9) (a) and (c) of the statutes are amended to read:
108.15 (3) (a) It shall file a written notice to that effect with the department before the beginning of such year except that if the government unit became newly subject to this chapter as of the beginning of such year, it shall file the notice within 30 days after the date of mailing to it a written notification by the department that it is subject to this chapter. Such election shall remain in effect for not less than 2 3 calendar years.
(e) Each time a government unit elects or reelects contribution financing its initial contribution rate shall be 2.7% on its payroll for each of the first 2
3 calendar years in which such election or reelection is in effect, plus any contributions payable under s. 108.18 (2) (b). If a government unit terminates its election of contribution financing it may not reelect contribution financing within a period of 2 3 calendar years thereafter.
(9) (a) The group will be treated as one employer for at least 2 3 calendar years and the group may be discontinued or dissolved at the beginning of any subsequent calendar year by filing advance written notice thereof with the department before the beginning of such subsequent calendar year.
(c) The group shall be dissolved at the beginning of any calendar year after the required 2 3 calendar years of participation if any member of the group files written notice with the department in advance of such calendar year of its intended withdrawal from the group.
118,50
Section 50
. 108.151 (1), (2) (b) and (6) (a) of the statutes are amended to read:
108.151 (1) Employer's contribution rate. Each nonprofit organization which is or becomes an employer subject to this chapter shall be subject to all its provisions except as it may elect reimbursement financing in accordance with sub. (2). If such an approved election is terminated, the employer's contribution rate shall be 2.7% on its payroll for each of the next 2 3 calendar years, plus any contributions payable under s. 108.18 (2) (b).
(2) (b) An employer whose prior election of reimbursement financing has been terminated pursuant to sub. (3) may not thereafter reelect reimbursement financing unless it has been subject to the contribution requirements of ss. 108.17 and 108.18 for at least 2
3 calendar years thereafter and is not, at the time of filing such reelection, delinquent under s. 108.22.
(6) (a) They shall be so treated for at least the
2 3 calendar years following their request, unless their election of reimbursement financing is terminated under sub. (3), but they may discontinue their group arrangement as of the beginning of any subsequent calendar year by filing advance notice with the department. A member of such a group may discontinue its participation in the group and the group shall be dissolved at the beginning of any calendar year after the 2nd 3rd year.
118,51
Section 51
. 108.16 (6m) (a) of the statutes is amended to read:
108.16 (6m) (a) The benefits thus chargeable under s. 108.04 (1) (f), (5), (7) (h), (8) (a) or (13) (c) or (d), 108.07 (3), (3r), (5) (b), (5m) or
, (6) or (8), 108.14 (8n) (e), 108.141 or 108.151 or sub. (6) (e) or (7) (a) and (b).
118,52
Section 52
. 108.18 (2) (a), (b) (intro.), (c) and (d) of the statutes are amended to read:
108.18 (2) (a) Except as provided in pars. (c) and (d), an employer's contribution rate shall be 2.7% on its payroll for each of the first 2 3 calendar years with respect to which contributions are credited to its account, except as additional contributions apply under this section.
(b) (intro.) As to each of those first 2 3 calendar years, if the employer's payroll for any such year was $20,000 or more, it shall be required to pay an additional contribution at the rate of 1.3% on that calendar year's payroll, within 60 days after notice from the department that such additional contribution is payable, if its account:
(c) An employer engaged in the construction of roads, bridges, highways, sewers, water mains, utilities, public buildings, factories, housing, or similar construction projects shall pay contributions for each of the first 2 3 calendar years at the average rate for construction industry employers as determined by the department on each computation date, rounded up to the next highest rate, except as additional contributions apply under par. (b). This rate may in no case be more than the maximum rate specified in the schedule in effect for the year of the computation under sub. (4).
118,53
Section 53
. 108.18 (2) (d) of the statutes is amended to read:
108.18 (2) (d) No later than 90 days after the department issues an initial determination that a person is an employer, any employer other than an employer specified in par. (c), having a payroll exceeding $10,000,000 in a calendar year may elect that its contribution rate shall be one percent on its payroll for the first 2
3 calendar years with respect to which contributions are credited to its account. In such case, the department shall credit the amount collected in excess of this amount against liability of the employer for future contributions after the close of each calendar year in which an election applies. If an employer qualifies for and makes an election under this paragraph, the employer shall, upon notification by the department, make a special contribution after the close of each quarter equivalent to the amount by which its account is overdrawn, if any, for the preceding quarter. The department shall credit any timely payment of contributions to the employer's account before making a determination of liability for a special contribution under this paragraph. An employer does not qualify for an alternate contribution rate under this paragraph at any time during which the employer's special contribution payment is delinquent.
118,54
Section 54
. 185.981 (5) of the statutes, as affected by 1995 Wisconsin Act 27, is amended to read:
185.981 (5) Every such cooperative association is a charitable and benevolent corporation, and its employes are excluded from the provisions of ch. 108 as provided in s. 108.02.
118,55
Section 55
.
Initial applicability.
(1) The treatment of sections 71.67 (7), 108.05 (9) and (10) (d) to (f), 108.13 (1), (2) and (5) and 108.135 of the statutes first applies to unemployment compensation payments made on January 1, 1997.
(2) The treatment of sections 108.02 (12) (a), (b) (intro.), 1. and 2., (c), (e) and (f) and 108.09 (2) (bm) and (4s) (with respect to contribution requirements) of the statutes first applies with respect to services performed after December 31, 1995.
(3) The treatment of sections 108.02 (12) (a), (b) (intro.), 1. and 2., (c), (e) and (f) and 108.09 (2) (bm) and (4s) (with respect to benefit entitlement) of the statutes first applies with respect to benefit years beginning after December 31, 1995.
(4) The treatment of sections 108.02 (15m) (intro.) and 108.04 (7) (r) of the statutes first applies with respect to benefit years which begin on the effective date of this subsection for which a termination of employment does not affect a claimant's eligibility under any claim filed before that date.
(5) The treatment of section 108.04 (1) (gm) 1. to 6. of the statutes and the creation of section 108.04 (1) (gm) 4. of the statutes first apply with respect to benefit years beginning on the effective date of this subsection.
(6) The treatment of section 108.07 (3) of the statutes first applies with respect to weeks of unemployment beginning after April 6, 1996.
(7) The treatment of sections 108.07 (3r) and (8), 108.14 (8n) (e), 108.141 (7) (a) and 108.16 (6m) (a) of the statutes first applies with respect to benefit years beginning on the effective date of this subsection.
(8) The treatment of sections 108.15 (3) (a) and (e) and (9) (a) and (c) and 108.151 (1), (2) (b) and (6) (a) of the statutes first applies to elections, reelections and terminations of reimbursement financing, elections of group reimbursement and terminations of such elections filed for the 1997 calendar year.
(9) The treatment of section 108.18 (2) (a), (b) (intro.), (c) and (d) of the statutes first applies with respect to employer contribution rates for the 1997 calendar year.
118,56
Section 56
.
Effective dates. This act takes effect on the first Sunday after publication, except as follows:
(1) The treatment of section 108.02 (26) (c) 5. of the statutes takes effect on January 1, 1996.
