SB327,73,513
108.14
(8s) (b) Overpayments of unemployment
compensation insurance 14benefits as determined under applicable federal law, with respect to benefits or
15allowances for unemployment provided under a federal program administered by
16this state under an agreement with the U.S. secretary of labor, may be recovered by
17offset from unemployment
compensation insurance benefits otherwise payable
18under that program, or under the unemployment
compensation insurance law of this
19state or of another state or any such federal unemployment benefit or allowance
20program administered by the other state under an agreement with the U.S. secretary
21of labor if the other state has in effect a reciprocal agreement with the U.S. secretary
22of labor as authorized by
42 USC 503 (g) (2), if the United States agrees, as provided
23in the reciprocal agreement with this state entered into under
42 USC 503 (g) (2),
24that overpayments of unemployment
compensation insurance benefits as
25determined under this chapter, and overpayments as determined under the
1unemployment
compensation insurance law of another state which has in effect a
2reciprocal agreement with the U.S. secretary of labor as authorized by
42 USC 503 3(g) (2), may be recovered by offset from benefits or allowances for unemployment
4otherwise payable under a federal program administered by this state or the other
5state under an agreement with the U.S. secretary of labor.
SB327, s. 112
6Section
112. 108.14 (8t) of the statutes is amended to read:
SB327,73,147
108.14
(8t) If the agency administering another unemployment
compensation 8insurance law has overpaid benefits to an individual located in Wisconsin, and
9certifies to the department the facts involved and that the individual is liable, under
10such law, to repay such benefits, and requests the department to recover such
11overpayment, and agrees to reimburse the department for any court costs incurred
12by it in such recovery efforts, the department may in its own name, but acting as
13agent for such other agency, collect such overpayment by civil action, and shall pay
14the net amount recovered to such other agency.
SB327, s. 113
15Section
113. 108.14 (9) of the statutes is amended to read:
SB327,74,716
108.14
(9) The department may make its records relating to the administration
17of this chapter available to the Railroad Retirement Board, and may furnish the
18Railroad Retirement Board, at the expense of said board, such copies thereof as said
19board deems necessary for its purposes. The department may afford reasonable
20cooperation with every agency of the United States charged with the administration
21of any unemployment
compensation insurance law. The department may make
22arrangements or agreements with the Railroad Retirement Board, or any other
23agency of the United States charged with the administration of an unemployment
24compensation insurance law, with respect to the establishment, maintenance and
25use of free employment service facilities, the taking and certifying of claims, the
1making of investigations, and the supplying of other information or services related
2to unemployment
compensation insurance, but the department may not make or
3renew any such arrangement or agreement unless it finds that its resulting
4administrative costs are approximately covered or offset by the facilities, services
5and payments to be made available thereunder by such federal agency. Any moneys
6received by the department under this subsection shall be paid into the federal
7administrative financing account under s. 108.161.
SB327, s. 114
8Section
114. 108.14 (13) of the statutes is amended to read:
SB327,74,149
108.14
(13) The department may, with the advice of the council on
10unemployment
compensation insurance, by general rule modify or suspend any
11provision of this chapter if and to the extent necessary to permit continued
12certification of this chapter for grants to this state under Title III of the federal social
13security act and for maximum credit allowances to employers under the federal
14unemployment tax act.
SB327, s. 115
15Section
115. 108.14 (14) of the statutes is amended to read:
SB327,74,2016
108.14
(14) The department shall fully cooperate with the agencies of other
17states, and shall make every proper effort within its means, to oppose and prevent
18any further action which would in its judgment tend to effect complete or substantial
19federalization of state unemployment
compensation
insurance funds or state
20employment security programs.
SB327, s. 116
21Section
116. 108.14 (18) of the statutes is created to read:
SB327,75,222
108.14
(18) No later than the end of the month following each quarter in which
23the department expends moneys derived from assessments levied under s. 108.19
24(1e), the department shall submit a report to the council on unemployment insurance
1describing the use of the moneys expended and the status at the end of the quarter
2of any project for which moneys were expended.
SB327, s. 117
3Section
117. 108.141 (1) (b) 3. of the statutes is amended to read:
SB327,75,104
108.141
(1) (b) 3. Has no right to unemployment benefits or allowances, as the
5case may be, under the railroad unemployment insurance act or such other federal
6laws as are specified in regulations issued by the U.S. secretary of labor, and has not
7received and is not seeking unemployment benefits under the unemployment
8compensation insurance law of Canada, but if the individual is seeking such benefits
9and the appropriate agency finally determines that he or she is not entitled to
10benefits under such law he or she is an exhaustee.
SB327, s. 118
11Section
118. 108.141 (1) (h) of the statutes is amended to read:
SB327,75,1412
108.141
(1) (h) "State law" means the unemployment
compensation insurance 13law of any state, approved by the U.S. secretary of labor under section
3304 of the
14internal revenue code.
SB327, s. 119
15Section
119. 108.141 (3g) (a) 1. of the statutes is amended to read:
SB327,75,2016
108.141
(3g) (a) 1. If
an individual
a claimant fails to provide sufficient
17evidence that his or her prospects for obtaining work in his or her customary
18occupation within a period of time not exceeding 4 weeks, beginning with the first
19week of eligibility for extended benefits, are good, this paragraph, rather than s.
20108.04 (8), applies.
SB327, s. 120
21Section
120. 108.141 (3g) (a) 2. of the statutes is amended to read:
SB327,76,822
108.141
(3g) (a) 2.
An individual
A claimant who
, during or after the first week
23following the week that the department notifies the claimant in writing of the
24requirements to apply for and accept suitable work, fails either to apply for suitable
25work when notified by a public employment office or to accept suitable work when
1offered is ineligible to receive extended benefits
beginning with the first week
2following the week that the department notifies the individual in writing of the
3requirements to apply for and accept such work for the week in which
such a the 4failure occurs and for
the weeks following each week thereafter until the
individual 5claimant has again
worked within
been employed during at least 4 subsequent
6weeks
in employment or other work covered by the unemployment insurance law of
7any state or the federal government and earned wages
for such work equal to at least
84 times his or her extended weekly benefit rate.
SB327, s. 121
9Section
121. 108.141 (3g) (a) 3. a. of the statutes is amended to read:
SB327,76,1110
108.141
(3g) (a) 3. a. It is any work within the
individual's claimant's 11capabilities;
SB327, s. 122
12Section
122. 108.141 (3g) (a) 3. b. of the statutes is amended to read:
SB327,76,1613
108.141
(3g) (a) 3. b. The gross average weekly remuneration for the work
14exceeds the
individual's claimant's weekly benefit rate plus any supplemental
15unemployment benefits, as defined in section
501 (c) (17) (D) of the internal revenue
16code, then payable to the
individual claimant;
SB327, s. 123
17Section
123. 108.141 (3g) (a) 3. d. of the statutes is amended to read:
SB327,76,1918
108.141
(3g) (a) 3. d. The offer of work to the
individual claimant was in writing
19or the position was listed with a public employment office.
SB327, s. 124
20Section
124. 108.141 (3g) (c) of the statutes is amended to read:
SB327,77,521
108.141
(3g) (c) A
claimant shall make a systematic and sustained effort to
22obtain work
shall be made and
provide tangible evidence thereof
provided to the
23department
in each week by a claimant for each week for which the claimant files
24a claim for extended benefits. If a claimant fails to make the required effort to obtain
25work or to provide tangible evidence thereof,
on a weekly basis, he or she is ineligible
1for to receive extended benefits for the week in which the failure occurs and
for each
2week thereafter until he or she has again
worked within been employed during at
3least 4 subsequent weeks
in employment or other work covered by the
4unemployment insurance law of any state or the federal government and has earned
5wages
for such work equal to at least 4 times his or her weekly extended benefit rate.
SB327, s. 125
6Section
125. 108.141 (3g) (d) of the statutes is amended to read:
SB327,77,167
108.141
(3g) (d) Notwithstanding s. 108.04 (6) and (7),
an individual a claimant 8who was disqualified from receipt of benefits because of voluntarily terminating
9employment or incurring a disciplinary suspension for
misconduct or other good
10cause is ineligible to receive extended benefits
unless the individual has, since the
11date of that disqualification, for the week in which the termination occurs or the
12suspension begins and for each week thereafter until he or she has again been
13employed during at least 4 subsequent weeks
in employment or other work covered
14by the unemployment insurance law of any state or the federal government and
15earned wages
for such work equal to at least 4 times his or her weekly extended
16benefit rate.
SB327, s. 126
17Section
126. 108.141 (3g) (e) of the statutes is amended to read:
SB327,77,2118
108.141
(3g) (e) Extended benefits shall not be denied under par. (a) 2. to
an
19individual a claimant for any week if the failure would not result in a denial of
20benefits under the law of the state governing eligibility for such benefits to the extent
21that the law is not inconsistent with this subsection.
SB327, s. 127
22Section
127. 108.142 (1) (h) 3. of the statutes is amended to read:
SB327,78,423
108.142
(1) (h) 3. Has no right to unemployment benefits or allowances under
24the railroad unemployment insurance act or such other federal laws as are specified
25in regulations issued by the U.S. secretary of labor, and has not received and is not
1seeking unemployment benefits under the unemployment
compensation insurance 2law of Canada, but if the individual is seeking such benefits and the appropriate
3agency finally determines that he or she is not entitled to benefits under that law,
4the individual is an "exhaustee".
SB327, s. 128
5Section
128. 108.142 (1) (i) of the statutes is amended to read:
SB327,78,86
108.142
(1) (i) "State law" means the unemployment
compensation insurance 7law of any state, approved by the U.S. secretary of labor under section
3304 of the
8internal revenue code.
SB327, s. 129
9Section
129. 108.16 (5) (b) of the statutes is amended to read:
SB327,78,1610
108.16
(5) (b) The department shall requisition from this state's account in the
11"Unemployment Trust Fund" necessary amounts from time to time, shall hold such
12amounts consistently with any applicable federal regulations, and shall make
13withdrawals therefrom solely for benefits and for such other unemployment
14compensation insurance payments or employment security expenditures as are
15expressly authorized by this chapter and consistent with any relevant federal
16requirements.
SB327, s. 130
17Section
130. 108.16 (7m) of the statutes is amended to read:
SB327,78,2318
108.16
(7m) The fund's treasurer may write off, by charging to the fund's
19balancing account, any delinquent
unemployment compensation contribution,
20reimbursement in lieu of contribution, tardy payment or filing fee, or interest for
21which the employer's liability to the fund was established under s. 108.10, upon
22receipt of certification by the department that reasonable efforts have been made to
23recover the delinquency and that the delinquency is uncollectible.
SB327, s. 131
24Section
131. 108.161 (3) of the statutes is amended to read:
SB327,79,4
1108.161
(3) Consistently with this chapter and said section 903, such moneys
2shall be used solely for benefits or employment security administration, including
3unemployment
compensation insurance, employment service and related statistical
4operations.
SB327, s. 132
5Section
132. 108.162 (1) of the statutes is amended to read:
SB327,79,136
108.162
(1) The amounts appropriated under s. 20.445 (1) (na) shall be used
7for employment security administration, including unemployment
compensation 8insurance, employment service and related statistical operations; for capital outlay
9to buy suitable parcels of land for buildings designed for employment security
10operations; and to finance the designing and construction of such buildings, and for
11such equipment, facilities, paving, landscaping and other improvements as are
12required for the proper use and operation of buildings occupied by the department
13for employment security administration.
SB327, s. 133
14Section
133. 108.162 (3) of the statutes is amended to read:
SB327,79,1915
108.162
(3) The amount obligated under this section during any fiscal year may
16not exceed the aggregate of all amounts credited under s. 108.161 (1), including
17amounts credited under s. 108.161 (8), reduced
by the amount obligated under s.
1820.445 (1) (nb) and further reduced at the time of any obligation by the sum of the
19moneys obligated and charged against any of the amounts thus credited.
SB327, s. 134
20Section
134. 108.18 (3m) (b) of the statutes is amended to read:
SB327,79,2321
108.18
(3m) (b) "Schedule B" is in effect for any calendar year whenever, as of
22the preceding June 30, the fund has a cash balance of at least $300,000,000 but less
23than
$1,000,000,000 $900,000,000.
SB327, s. 135
24Section
135. 108.18 (3m) (c) of the statutes is amended to read:
SB327,80,3
1108.18
(3m) (c) "Schedule C" is in effect for any calendar year whenever, as of
2the preceding June 30, the fund has a cash balance of at least
$1,000,000,000 3$900,000,000 but less than $1,200,000,000.
SB327, s. 136
4Section
136. 108.18 (3m) (d) of the statutes is created to read:
SB327,80,65
108.18
(3m) (d) "Schedule D" is in effect for any calendar year whenever, as of
6the preceding June 30, the fund has a cash balance of at least $1,200,000,000.
SB327, s. 137
7Section
137. 108.18 (4) (figure) Schedule D of the statutes is created to read:
SB327,80,9
9Figure: 108.18 (4) Schedule D:
SB327, s. 138
2Section
138. 108.18 (7) (a) 1. and (h) of the statutes are amended to read:
SB327,81,73
108.18
(7) (a) 1. Except as provided in pars. (b) to (h), any employer may make
4payments to the fund during the month of November in excess of those required by
5this section and s. 108.19 (1)
and (1e). Each payment shall be credited to the
6employer's account for the purpose of computing the employer's reserve percentage
7as of the immediately preceding computation date.
SB327,81,128
(h) The department shall establish contributions other than those required by
9this section and s. 108.19 (1)
and (1e) and contributions other than those submitted
10during the month of November or authorized under par. (f) as a credit against future
11contributions payable by the employer or shall refund the contributions at the
12employer's option.
SB327, s. 139
1Section
139. 108.18 (9) (intro.) of the statutes is amended to read:
SB327,82,82
108.18
(9) Solvency rates. (intro.) Except as provided in
sub. subs. (9c) and 3(9e), an employer's solvency rate on its payroll for a given calendar year shall be
4based solely on the contribution rate of its account for the calendar year under this
5section. For purposes of rate determination under this subsection, an employer's
6payroll shall be calculated for the 12-month period ending with the computation
7date preceding the calendar year
for to which the rate applies. [See Figure 108.18
8(9) following]
SB327, s. 140
9Section
140. 108.18 (9) (figure) Schedule D of the statutes is created to read:
SB327,82,11
11Figure: 108.18 (9) Schedule D:
SB327, s. 141
2Section
141. 108.18 (9c) of the statutes is created to read:
SB327,83,53
108.18
(9c) Reduction of solvency rate. The department shall reduce the
4solvency rate payable under sub. (9) by each employer for each year by the rate
5payable by that employer under s. 108.19 (1e) (a) for that year.
SB327, s. 142
1Section
142. 108.19 (1e) of the statutes is created to read:
SB327,84,72
108.19
(1e) (a) Except as provided in par. (b), each employer, other than an
3employer which finances benefits under s. 108.15 or 108.151 shall, in addition to
4other contributions payable under s. 108.18 and this section, pay an assessment to
5the administrative account for each year prior to the year 2000 equal to the lesser
6of 0.01% of its payroll for that year or the solvency contribution that would otherwise
7be payable by the employer under s. 108.18 (9) for that year.
SB327,84,108
(b) The levy prescribed under par. (a) is not effective for any year unless the
9department, no later than the November 30 preceding that year, publishes a class
101 notice under ch. 985 giving notice that the levy is in effect for the ensuing year.
SB327,84,1411
(c) Notwithstanding par. (a), the department may, if it finds that the full
12amount of the levy is not required to effect the purposes specified in par. (d) for any
13year, prescribe a reduced levy for that year and in such case shall publish in the notice
14under par. (b) the rate of the reduced levy.
SB327,84,1715
(d) The department may expend the moneys received from assessments levied
16under this subsection for the design or development of unemployment insurance
17information technology systems.
SB327, s. 143
18Section
143. 108.19 (3) of the statutes is amended to read:
SB327,85,419
108.19
(3) If the federal unemployment tax act is amended to permit a
20maximum rate of credit against the federal tax higher than the 90% maximum rate
21of credit permitted under section
3302 (c) (1) of the internal revenue code on May 23,
221943, to an employer with respect to any state unemployment
compensation 23insurance law whose standard contribution rate on payroll under that law is more
24than 2.7%, then the standard contribution rate as to all employers under this chapter
25shall, by a rule of the department, be increased from 2.7% of payroll to that
1percentage of payroll which corresponds to the higher maximum rate of credit thus
2permitted against the federal unemployment tax; and such increase shall become
3effective on the same date as such higher maximum rate of credit becomes
4permissible under the federal amendment.
SB327, s. 144
5Section
144. 108.19 (4) of the statutes is amended to read:
SB327,85,146
108.19
(4) If section 303 (a) (5) of title III of the social security act and section
73304 (a) (4) of the internal revenue code are amended to permit a state agency to use,
8in financing administrative expenditures incurred in carrying out its employment
9security functions, some part of the moneys collected or to be collected under the state
10unemployment
compensation insurance law, in partial or complete substitution for
11grants under title III, then this chapter shall, by rule of the department, be modified
12in the manner and to the extent and within the limits necessary to permit such use
13by the department under this chapter; and the modifications shall become effective
14on the same date as such use becomes permissible under the federal amendments.
SB327,86,817
108.20
(2m) From the moneys not appropriated under s. 20.445 (1) (ge)
and, 18(gf)
and (gg) which are received by the administrative account as interest and
19penalties under this chapter, the department shall pay the benefits chargeable to the
20administrative account under s. 108.07 (5) and the interest payable to employers
21under s. 108.17 (3m) and may pay interest due on advances to the unemployment
22reserve fund from the federal unemployment account under title XII of the social
23security act,
42 USC 1321 to
1324, may make payments to satisfy a federal audit
24exception concerning a payment from the fund or any federal aid disallowance
25involving the unemployment
compensation insurance program, or may make
1payments to the fund if such action is necessary to obtain a lower interest rate or
2deferral of interest payments on advances from the federal unemployment account
3under title XII of the social security act or may provide career counseling center
4grants under s. 106.14, except that any interest earned pending disbursement of
5federal employment security grants under s. 20.445 (1) (n) shall be credited to the
6general fund. Any moneys reverting to the administrative account from the
7appropriations under s. 20.445 (1) (ge) and (gf) shall be utilized as provided in this
8subsection.
SB327,87,211
108.20
(2m) From the moneys not appropriated under s. 20.445 (1) (ge)
and, 12(gf)
and (gg) which are received by the administrative account as interest and
13penalties under this chapter, the department shall pay the benefits chargeable to the
14administrative account under s. 108.07 (5) and the interest payable to employers
15under s. 108.17 (3m) and may pay interest due on advances to the unemployment
16reserve fund from the federal unemployment account under title XII of the social
17security act,
42 USC 1321 to
1324, may make payments to satisfy a federal audit
18exception concerning a payment from the fund or any federal aid disallowance
19involving the unemployment
compensation insurance program, or may make
20payments to the fund if such action is necessary to obtain a lower interest rate or
21deferral of interest payments on advances from the federal unemployment account
22under title XII of the social security act, except that any interest earned pending
23disbursement of federal employment security grants under s. 20.445 (1) (n) shall be
24credited to the general fund. Any moneys reverting to the administrative account
1from the appropriations under s. 20.445 (1) (ge) and (gf) shall be utilized as provided
2in this subsection.
SB327, s. 147
3Section
147. 108.205 (1) of the statutes is amended to read:
SB327,87,124
108.205
(1) Each employer shall file with the department, in such form as the
5department by rule requires, a quarterly report showing the name, social security
6number and wages paid to each employe who is employed by the employer in
7employment with the employer during the quarter.
The department may also by rule
8require each employer to include in the report any salary reduction amounts that are
9not wages and that would have been paid to each such employe by the employer as
10salary during the quarter but for a salary reduction agreement under a cafeteria
11plan, within the meaning of 26 USC 125. The employer shall file the report no later
12than the last day of the month following the completion of each quarter.
SB327, s. 148
13Section
148. 108.21 (1) of the statutes is amended to read:
SB327,88,1114
108.21
(1) Every employing unit which employs one or more individuals to
15perform work in this state shall keep an accurate work record for each individual
16employed by it, including full name, address and social security number, which will
17permit determination of the weekly wages earned by each such individual
and, the
18wages paid within each quarter to that individual
and the salary reduction amounts
19that are not wages and that would have been paid by the employing unit to that
20individual as salary but for a salary reduction agreement under a cafeteria plan,
21within the meaning of 26 USC 125. Each such employing unit shall permit any
22authorized representative of the department to examine, at any reasonable time, the
23work record and any other records which may show any wages paid by the employing
24unit,
or any salary reduction amounts that are not wages and that would have been
25paid by the employing unit as salary but for a salary reduction agreement under a
1cafeteria plan, within the meaning of 26 USC 125, regardless of the format in which
2such a record is maintained. If such a record is maintained by an employing unit in
3machine-readable format, the employing unit shall provide the department with
4information necessary to retrieve the record. If the department determines that the
5employing unit is unable to provide access to such a record or that the retrieval
6capability at the site where the record is maintained is not adequate for efficient
7examination, the employing unit shall provide a copy of the record to the department
8and shall allow the department to remove the copy from that site for such period as
9will permit examination at another location. Each such employing unit shall furnish
10to the department upon demand a sworn statement of the information contained in
11any such record.
SB327, s. 149
12Section
149. 108.22 (9) of the statutes is amended to read: