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:
SB327,89,913
108.22
(9) Any An individual who is an officer
or, employe
or any, member or
14manager holding at least 20% of the ownership interest of a corporation or of a
15limited liability company subject to this chapter,
and who has control or supervision
16of or responsibility for filing contribution reports or making payment of
17contributions, and who wilfully fails to file such reports or to make such payments
18to the department,
or to ensure that such reports are filed or that such payments are
19made, may be found personally liable for such amounts, including interest, tardy
20payment or filing fees, costs and other fees, in the event that after proper proceedings
21for the collection of such amounts, as provided in this chapter, the corporation or
22limited liability company is unable to pay such amounts to the department.
23Ownership interest of a corporation or limited liability company includes ownership
24or control, directly or indirectly, by legally enforceable means or otherwise, by the
25individual, by the individual's spouse or child, by the individual's parent if the
1individual is under age 18, or by a combination of 2 or more of them, and such
2ownership interest of a parent corporation or limited liability company of which the
3corporation or limited liability company unable to pay such amounts is a wholly
4owned subsidiary. The personal liability of such officer, employe, member or
5manager as provided in this subsection survives dissolution, reorganization,
6bankruptcy, receivership, assignment for the benefit of creditors, judicially
7confirmed extension or composition, or any analogous situation of the corporation or
8limited liability company and shall be set forth in a determination or decision issued
9under s. 108.10.
SB327, s. 150
10Section
150. 109.01 (3) of the statutes is amended to read:
SB327,89,1711
109.01
(3) "Wage" or "wages" mean remuneration payable to an employe for
12personal services, including salaries, commissions, holiday and vacation pay,
13overtime pay, severance pay or dismissal pay, supplemental unemployment
14compensation benefits benefit plan payments when required under a binding
15collective bargaining agreement, bonuses and any other similar advantages agreed
16upon between the employer and the employe or provided by the employer to the
17employes as an established policy.
SB327, s. 151
18Section
151. 116.03 (4) of the statutes is amended to read:
SB327,89,2519
116.03
(4) Determine each participating local unit's prorated share of the cost
20of cooperative programs and assess the costs of each program against each unit
21participating in the program including, without limitation because of enumeration,
22unemployment
compensation insurance, litigation expense, collective bargaining
23and monetary awards by courts and agencies, but no board of control may levy any
24taxes. No cost may be assessed against a unit for a cooperative program unless the
25unit enters into a contract for the service.
SB327, s. 152
1Section
152. 175.46 (5) (a) of the statutes is amended to read:
SB327,90,122
175.46
(5) (a) Except as provided in par. (b), any agreement under this section
3shall provide that any Wisconsin law enforcement officer, acting under the
4agreement in another state, shall continue to be covered by his or her employing
5agency for purposes of worker's compensation, unemployment
compensation 6insurance, benefits under ch. 40 and civil liability and any officer of another state
7acting in Wisconsin under the agreement shall continue to be covered for worker's
8compensation, unemployment
compensation insurance, disability and other
9employe benefits and civil liability purposes by his or her employing agency in his
10or her home state. Any Wisconsin officer acting within an adjoining state, under the
11agreement, is considered while so acting to be in the ordinary course of his or her
12employment with his or her employing Wisconsin law enforcement agency.
SB327, s. 153
13Section
153. 230.26 (4) of the statutes is amended to read:
SB327,90,1914
230.26
(4) Fringe benefits specifically authorized by statutes, with the
15exception of worker's compensation, unemployment
compensation insurance, group
16insurance, retirement and social security coverage, shall be denied employes hired
17under this section. Such employes may not be considered permanent employes and
18do not qualify for tenure, vacation, paid holidays, sick leave, performance awards or
19the right to compete in promotional examinations.
SB327, s. 154
20Section
154. 303.08 (3) of the statutes is amended to read:
SB327,91,521
303.08
(3) The sheriff shall endeavor to secure employment or employment
22training for unemployed prisoners under this section. If a prisoner is employed for
23wages or salary or receives unemployment
compensation
insurance or employment
24training benefits while in custody in the jail, the sheriff shall collect the wages or
25salary or require the prisoner to turn over the wages, salary or benefits in full when
1received. The sheriff shall deposit the wages, salary or benefits in a trust checking
2account and shall keep a ledger showing the status of the account of each prisoner.
3Such wages or salary are not subject to garnishment in the hands of either the
4employer or the sheriff during the prisoner's term, and shall be disbursed only as
5provided in this section; but for tax purposes they are income of the prisoner.
SB327, s. 155
6Section
155. 303.08 (4) of the statutes is amended to read:
SB327,91,207
303.08
(4) Every prisoner who is gainfully employed or who receives
8unemployment
compensation insurance or employment training benefits while in
9custody in the jail, shall be liable for charges not to exceed the full per person
10maintenance and cost of the prisoner's board in the jail as fixed by the county board
11after passage of an appropriate county ordinance. If necessarily absent from jail at
12a meal time the prisoner shall at the prisoner's request be furnished with an
13adequate nourishing lunch to carry. The sheriff shall charge the prisoner's account
14for such board. If the prisoner is gainfully self-employed the prisoner shall pay the
15sheriff for such board, in default of which the prisoner's privilege under this section
16is automatically forfeited. If the jail food is furnished directly by the county, the
17sheriff shall account for and pay over such board payments to the county treasurer.
18The county board may, by ordinance, provide that the county furnish or pay for the
19transportation of prisoners employed or receiving training under this section to and
20from the place of employment or training.
SB327, s. 156
21Section
156. 303.08 (5) (intro.) of the statutes is amended to read:
SB327,91,2422
303.08
(5) (intro.) By order of the court, the wages, salary and unemployment
23compensation insurance and employment training benefits received by prisoners
24shall be disbursed by the sheriff for the following purposes, in the order stated:
SB327, s. 157
25Section
157. 560.71 (1) (e) 4. c. of the statutes is amended to read:
SB327,92,4
1560.71
(1) (e) 4. c. The percentage of households in the area receiving
2unemployment
compensation insurance under ch. 108, relief funded by a relief block
3grant under ch. 49 or aid to families with dependent children under s. 49.19 is higher
4than the state average.
SB327, s. 158
5Section
158. 560.797 (2) (a) 4. c. of the statutes is amended to read:
SB327,92,96
560.797
(2) (a) 4. c. The percentage of households in the area receiving
7unemployment
compensation insurance under ch. 108, relief funded by a relief block
8grant under ch. 49 or aid to families with dependent children under s. 49.19 is higher
9than the state average.
SB327, s. 159
10Section
159. 779.14 (1m) (a) of the statutes is amended to read:
SB327,92,2111
779.14
(1m) (a) All contracts with the state involving $2,500 or more and all
12other contracts involving $500 or more for the performance of labor or furnishing
13materials when the same pertains to any public improvement or public work shall
14contain a provision for the payment by the prime contractor of all claims for labor
15performed and materials furnished, used or consumed in making the public
16improvement or performing the public work, including, without limitation because
17of enumeration, fuel, lumber, building materials, machinery, vehicles, tractors,
18equipment, fixtures, apparatus, tools, appliances, supplies, electric energy, gasoline,
19motor oil, lubricating oil, greases, state imposed taxes, premiums for worker's
20compensation insurance and contributions for unemployment
compensation 21insurance.
SB327, s. 160
22Section
160. 779.15 (1) of the statutes is amended to read:
SB327,93,1223
779.15
(1) Any person furnishing labor or materials to be used or consumed in
24making public improvements or performing public work, including fuel, lumber,
25machinery, vehicles, tractors, equipment, fixtures, apparatus, tools, appliances,
1supplies, electrical energy, gasoline, motor oil, lubricating oil, greases, state imposed
2taxes, premiums for worker's compensation insurance and contributions for
3unemployment
compensation insurance, to any prime contractor, except in cities of
4the 1st class, shall have a lien on the money or bonds or warrants due or to become
5due the prime contractor therefor, if the lienor, before payment is made to the prime
6contractor, gives written notice to the debtor state, county, town or municipality of
7the claim. The debtor shall withhold a sufficient amount to pay the claim and, when
8it is admitted by the prime contractor or established under sub. (3), shall pay the
9claim and charge it to the prime contractor. Any officer violating the duty hereby
10imposed shall be liable on his or her official bond to the claimant for the damages
11resulting from the violation. There shall be no preference between the lienors
12serving the notices.
SB327, s. 161
13Section
161. 815.18 (13) (j) of the statutes is amended to read:
SB327,93,1514
815.18
(13) (j) Unemployment
compensation insurance benefits exempt under
15s. 108.13.
SB327, s. 162
16Section
162. 859.02 (2) (a) of the statutes is amended to read:
SB327,93,2217
859.02
(2) (a) It is a claim based on tort, on a marital property agreement that
18is subject to the time limitations under s. 766.58 (13) (b) or (c), on Wisconsin income,
19franchise, sales, withholding, gift or death taxes, or on unemployment
compensation 20insurance contributions due or benefits overpaid, a claim for funeral or
21administrative expenses, a claim of this state under s. 46.27 (7g), 49.496 or 49.682
22or a claim of the United States; or
SB327, s. 163
23Section
163. 949.06 (3) (b) of the statutes is amended to read:
SB327,93,2524
949.06
(3) (b) From insurance payments or program, including worker's
25compensation and unemployment
compensation insurance.
SB327, s. 164
1Section
164
.
Nonstatutory provisions; transitional provisions.
SB327,94,22
(1)
Definitions. In this
Section:
SB327,94,33
(a) "Department" means the department of workforce development.
SB327,94,44
(b) "Employer" has the meaning given in section 108.02 (13) of the statutes.
SB327,94,105
(2)
Levy in year in which this subsection takes effect. Notwithstanding
6section 108.19 (1e) (b) of the statutes, as created by this act, if this subsection takes
7effect in any year before April 1, the department may, no later than the 14th day
8commencing after the effective date of this subsection, publish a notice under that
9paragraph of an assessment to be levied against employers under section 108.19 (1e)
10of the statutes, as created by this act, in the year in which this subsection takes effect.
SB327,94,1711
(3)
Levy in year after this subsection takes effect. Notwithstanding section
12108.19 (1e) (b) of the statutes, as created by this act, if this subsection takes effect
13in any year after November 30, the department may, no later than the 14th day
14commencing after the effective date of this subsection, publish a notice under that
15paragraph of an assessment to be levied against employers under section 108.19 (1e)
16of the statutes, as created by this act, in the year following the year in which this
17subsection takes effect.
SB327,94,2019
(1) The treatment of section 108.05 (2) (c) of the statutes first applies with
20respect to weeks of unemployment beginning on January 4, 1998.
SB327,94,2221
(2) The treatment of section 108.02 (12) (b) (intro.) and (c) (intro.) of the statutes
22first applies with respect to services performed after December 31, 1997.
SB327,94,2423
(3) The treatment of section 108.04 (4) (a) of the statutes first applies with
24respect to benefit years which begin on the effective date of this subsection.