108.18(3m)(c)
(c) "Schedule C" is in effect for any calendar year whenever, as of the preceding June 30, the fund has a cash balance of at least $900,000,000 but less than $1,200,000,000.
108.18(3m)(d)
(d) "Schedule D" is in effect for any calendar year whenever, as of the preceding June 30, the fund has a cash balance of at least $1,200,000,000.
108.18(4)
(4) Experience rates. Except as otherwise specified in this section, an employer's contribution rate on the employer's payroll for a given calendar year shall be based on the reserve percentage of the employer's account as of the applicable computation date, as follows: [See Figure 108.18 (4) following]
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See PDF for table 108.18(5)
(5) Limitation. Except as provided in
subs. (2) and
(8), the contribution rate for any calendar year of an employer whose reserve percentage equals or exceeds zero may in no case exceed by more than one percent on the employer's payroll the rate which applied to the employer at the close of the preceding calendar year, and the contribution rate for any calendar year of an employer whose reserve percentage is less than zero may in no case exceed by more than 2% on the employer's payroll the rate which applied to the employer at the close of the preceding calendar year.
108.18(5m)
(5m) Limitation, computation. The limitation of
sub. (5) shall be computed from the employer's experience rate assigned to it under
subs. (4),
(5) and
(6), rounded to the next highest rate.
108.18(6)
(6) Computation in special cases. If during the year ending on a computation date an employer has been liable for contributions but has had no payroll, the employer's reserve percentage as of that computation date shall be computed on the basis of the employer's most recent year (ending on a computation date which applied to the employer) of some payroll; but the employer's contribution rate for the calendar year following the computation date shall in no case be less than one percent.
108.18(7)(a)1.1. Except as provided in
pars. (b) to
(h), any employer may make payments to the fund during the month of November in excess of those required by this section and
s. 108.19 (1) and
(1e). Each payment shall be credited to the employer's account for the purpose of computing the employer's reserve percentage as of the immediately preceding computation date.
108.18(7)(a)2.
2. Each payment shall be treated as a contribution required and irrevocably paid under this chapter with respect to payrolls preceding the date it is credited except as a refund or credit is authorized under
par. (b),
(e) or
(h).
108.18(7)(b)
(b) No employer may, by means of a voluntary contribution under
par. (a), reduce the employer's contribution rate to a rate lower than the next lower rate which would have applied to the employer for the following calendar year. Any contributions in excess of the amount required to reduce an employer's rate to the extent permitted under this paragraph shall be applied against any outstanding liability of the employer, or if there is no such liability shall be refunded to the employer or established as a credit against future contributions payable by the employer, at the employer's option.
108.18(7)(c)
(c) No employer whose overdrafts have been charged to the fund's balancing account under
s. 108.16 (7) (c) may make a voluntary contribution under
par. (a) prior to the 5th calendar year commencing after the date of the most recent such charge. Any voluntary contribution made prior to that year shall be treated as an excess contribution under
par. (b).
108.18(7)(d)
(d) A payment under this subsection is timely if it is received by the department no later than November 30 following the computation date for the calendar year to which it applies, or if mailed is either postmarked no later than that date or is received by the department no later than 3 days after that date.
108.18(7)(e)
(e) The department may refund a voluntary contribution made under
par. (a) if, due to an error of the department or an employer, the department makes an adjustment after the computation date or the November voluntary contribution period to the employer's account or payroll used to calculate the employer's reserve percentage that nullifies the rate reduction obtained by the voluntary payment. No refund may be authorized after the close of the calendar year for which the rate changed by the voluntary contribution applied.
108.18(7)(f)
(f) Notwithstanding
par. (a), the department shall authorize an employer to make a voluntary contribution for the purpose of computing the employer's reserve percentage as of the immediately preceding computation date after the month of November, but in no case later than 120 days after the beginning of the calendar year to which the reserve percentage applies, in an amount sufficient to obtain a contribution rate that was:
108.18(7)(f)1.
1. Nullified by an erroneous charge or credit to the employer's account made by the department; or
108.18(7)(f)2.
2. Increased to a higher contribution rate by an erroneous charge or credit to the employer's account made by the department.
108.18(7)(g)
(g) Any payment under
par. (f) must be received by the department within 30 days after the date of notice of the rate change caused by the adjustment and within 120 days after the beginning of the year to which the rate applies.
108.18(7)(h)
(h) The department shall establish contributions other than those required by this section and
s. 108.19 (1)
and
(1e) and contributions other than those submitted during the month of November or authorized under
par. (f) as a credit against future contributions payable by the employer or shall refund the contributions at the employer's option.
108.18(8)
(8) Solvency contributions. Each employer's solvency contribution for each period of a calendar year shall be figured by applying the solvency rate determined for that year under
sub. (9) to the employer's payroll for that period, and shall be payable to the fund's balancing account by the due-date of its contribution report.
108.18(9c)
(9c) Reduction of solvency rate. The department shall reduce the solvency rate payable under
sub. (9) by each employer for each year by the rate payable by that employer under
s. 108.19 (1e) (a) for that year.
108.18(9e)
(9e) Seasonal employer solvency rate. A seasonal employer shall pay an additional solvency contribution of 2% on its payroll for each calendar year unless that rate would result in the employer paying more than the maximum total contribution and solvency rate applicable to any employer in the same year in which the rate applies, in which case the employer shall pay that solvency rate which, when combined with its contribution rate, equals that maximum total rate.
108.18(9m)
(9m) Solvency contribution exemption. No solvency contribution is required of any employer which qualifies for and elects an alternate contribution rate under
sub. (2) (d).
108.18 History
History: 1971 c. 42,
53,
211;
1973 c. 247;
1975 c. 343;
1977 c. 133;
1979 c. 12,
52;
1983 a. 8,
27,
99;
1983 a. 189 s.
329 (28);
1983 a. 384;
1985 a. 17,
40,
332;
1987 a. 38 ss.
113 to
121,
134;
1989 a. 56 s.
259;
1989 a. 77,
359;
1991 a. 89;
1993 a. 373,
492;
1995 a. 118,
225,
417;
1997 a. 39.
108.19
108.19
Contributions to the administrative account. 108.19(1)(1) Each employer subject to this chapter shall regularly contribute to the administrative account at the rate of two-tenths of one per cent per year on its payroll, except that the department may prescribe at the close of any fiscal year such lower rates of contribution under this section, to apply to classes of employers throughout the ensuing fiscal year, as will in the department's judgment adequately finance the administration of this chapter, and as will in the department's judgment fairly represent the relative cost of the services rendered by the department to each such class.
108.19(1e)(a)(a) Except as provided in
par. (b), each employer, other than an employer which finances benefits under
s. 108.15 or
108.151 shall, in addition to other contributions payable under
s. 108.18 and this section, pay an assessment to the administrative account for each year prior to the year 2000 equal to the lesser of 0.01% of its payroll for that year or the solvency contribution that would otherwise be payable by the employer under
s. 108.18 (9) for that year.
108.19(1e)(b)
(b) The levy prescribed under
par. (a) is not effective for any year unless the department, no later than the November 30 preceding that year, publishes a class 1 notice under
ch. 985 giving notice that the levy is in effect for the ensuing year.
108.19(1e)(c)
(c) Notwithstanding
par. (a), the department may, if it finds that the full amount of the levy is not required to effect the purposes specified in
par. (d) for any year, prescribe a reduced levy for that year and in such case shall publish in the notice under
par. (b) the rate of the reduced levy.
108.19(1e)(d)
(d) The department may expend the moneys received from assessments levied under this subsection for the design or development of unemployment insurance information technology systems.
108.19(1m)
(1m) Each employer subject to this chapter as of the date a rate is established under this subsection shall pay an assessment to the administrative account at a rate established by the department sufficient to pay interest due on advances from the federal unemployment account under title XII of the social security act (
42 USC 1321 to
1324). The rate established by the department for employers who finance benefits under
s. 108.15 (2) or
108.151 (2) shall be 75% of the rate established for other employers. The amount of any employer's assessment shall be the product of the rate established for that employer multiplied by the employer's payroll of the previous calendar year as taken from quarterly contribution reports filed by the employer or, in the absence of the filing of such reports, estimates made by the department. Each assessment made under this subsection is due on the 30th day commencing after the date on which notice of the assessment is mailed by the department. If the amounts collected under this subsection are in excess of the amounts needed to pay interest due, the amounts shall be retained in the administrative account and utilized for the purposes specified in
s. 108.20 (2m).
108.19(1n)
(1n) The department shall publish as a class 1 notice under
ch. 985 any rate established under
sub. (1m) within 10 days of the date that the rate is established.
108.19(1p)
(1p) Notwithstanding
sub. (1m), an employer having a payroll of $25,000 or less for the preceding calendar year is exempt from any assessment under
sub. (1m).
108.19(2)
(2) If the department finds, at any time within a fiscal year for which it has prescribed lower contribution rates to the administrative account than the maximum rate permitted under
sub. (1), that such lower rates will not adequately finance the administration of this chapter or are excessive for that purpose, the department may by general rule prescribe a new schedule of rates in no case exceeding the specified maximum to apply under this section for the balance of the fiscal year.
108.19(2m)
(2m) Within the limit specified by
sub. (1), the department may by rule prescribe at any time as to any period any such rate or rates or schedule as it deems necessary and proper hereunder. Unless thus prescribed, no such rate or rates or schedule shall apply under
sub. (1) or
(2).
108.19(3)
(3) If the federal unemployment tax act is amended to permit a maximum rate of credit against the federal tax higher than the 90% maximum rate of credit permitted under section
3302 (c) (1) of the internal revenue code on May 23, 1943, to an employer with respect to any state unemployment insurance law whose standard contribution rate on payroll under that law is more than 2.7%, then the standard contribution rate as to all employers under this chapter shall, by a rule of the department, be increased from 2.7% of payroll to that percentage of payroll which corresponds to the higher maximum rate of credit thus permitted against the federal unemployment tax; and such increase shall become effective on the same date as such higher maximum rate of credit becomes permissible under the federal amendment.
108.19(4)
(4) If section 303 (a) (5) of title III of the social security act and section
3304 (a) (4) of the internal revenue code are amended to permit a state agency to use, in financing administrative expenditures incurred in carrying out its employment security functions, some part of the moneys collected or to be collected under the state unemployment insurance law, in partial or complete substitution for grants under title III, then this chapter shall, by rule of the department, be modified in the manner and to the extent and within the limits necessary to permit such use by the department under this chapter; and the modifications shall become effective on the same date as such use becomes permissible under the federal amendments.
108.20
108.20
Administrative account. 108.20(1)
(1) To finance the administration of this chapter and to carry out its provisions and purposes there is established the "administrative account". This account shall consist of all contributions and moneys not otherwise appropriated paid to or transferred by the department for the account under
s. 108.19, and of all moneys received for the account by the state or by the department from any source, including all federal moneys allotted or apportioned to the state or the department for the employment service or for administration of this chapter, or for services, facilities or records supplied to any federal agency from the appropriation under
s. 20.445 (1) (n). The department shall make to federal agencies such reports as are necessary in connection with or because of such federal aid.
108.20(2)
(2) All amounts received by the department for the administrative account shall be paid over to the state treasurer and credited to that account for the administration of this chapter and the employment service, for the payment of benefits chargeable to the account under
s. 108.07 (5) and for the purposes specified in
sub. (2m).
108.20(2m)
(2m) From the moneys not appropriated under
s. 20.445 (1) (ge),
(gf) and
(gg) which are received by the administrative account as interest and penalties under this chapter, the department shall pay the benefits chargeable to the administrative account under
s. 108.07 (5) and the interest payable to employers under
s. 108.17 (3m) and may pay interest due on advances to the unemployment reserve fund from the federal unemployment account under title XII of the social security act,
42 USC 1321 to
1324, may make payments to satisfy a federal audit exception concerning a payment from the fund or any federal aid disallowance involving the unemployment insurance program, may make payments to the fund if such action is necessary to obtain a lower interest rate or deferral of interest payments on advances from the federal unemployment account under title XII of the social security act or may provide career counseling center grants under
s. 106.14, except that any interest earned pending disbursement of federal employment security grants under
s. 20.445 (1) (n) shall be credited to the general fund. Any moneys reverting to the administrative account from the appropriations under
s. 20.445 (1) (ge) and
(gf) shall be utilized as provided in this subsection.
Effective date text
(2m) From the moneys not appropriated under s. 20.445 (1) (ge), (gf) and (gg) which are received by the administrative account as interest and penalties under this chapter, the department shall pay the benefits chargeable to the administrative account under s. 108.07 (5) and the interest payable to employers under s. 108.17 (3m) and may pay interest due on advances to the unemployment reserve fund from the federal unemployment account under title XII of the social security act, 42 USC 1321 to 1324, may make payments to satisfy a federal audit exception concerning a payment from the fund or any federal aid disallowance involving the unemployment insurance program, or may make payments to the fund if such action is necessary to obtain a lower interest rate or deferral of interest payments on advances from the federal unemployment account under title XII of the social security act, except that any interest earned pending disbursement of federal employment security grants under s. 20.445 (1) (n) shall be credited to the general fund. Any moneys reverting to the administrative account from the appropriations under s. 20.445 (1) (ge) and (gf) shall be utilized as provided in this subsection.
108.20(3)
(3) There shall be included in the moneys governed by
sub. (2m) any amounts collected by the department under
ss. 108.04 (11) (c) and
108.22 (1) (a) as tardy filing fees, forfeitures or interest on delinquent payments and any excess moneys collected under
s. 108.19 (1m).
108.20(4)
(4) Any moneys transferred to the administrative account from the federal administrative financing account pursuant to
s. 108.161 shall be expended or restored to that account in accordance with
s. 108.161.
108.20(5)
(5) If and to the extent that moneys transferred under
sub. (4) are unavailable to finance some or all of the capital costs involved in any employment security building project or in constructing office space for use by the department in connection with its employment security operations, the moneys available under
sub. (2m) may be used for such financing.
108.20(6)
(6) To the extent that moneys available under
sub. (2m) are used to finance some or all of the capital costs involved in acquiring employment security office space, there shall be applied to the moneys thus used (the same as if they were moneys credited under
s. 108.161) the provisions of
s. 108.161 (7),
(8),
(8m) and
(9), except that any resulting credits attributable to the moneys thus used shall be credited under this section.
108.20(7)
(7) To the extent that federal grants hereunder, or moneys available under
sub. (2m), or both, are used to amortize the capital costs of employment security office quarters in a state office building,
s. 108.161 (9) shall apply to the costs and quarters thus amortized, except that any resulting credits shall be allocated according to the funds thus used. When such grants or moneys or both have fully amortized such costs,
s. 108.161 (8m) shall apply to such quarters.
108.20(8)
(8) As to office space used for employment security purposes in a state building, if and while federal grants for employment security administration do not fully cover the current costs (either gross rent, or operating costs) properly payable by the department to the state with respect to such space, the department may reserve and use the moneys available under
sub. (2m) to assure the required payments to the state.
108.20(9)
(9) There shall be charged to any moneys available under
s. 108.161, until the moneys currently available are fully obligated, any amounts obligated for employment security local office building projects, with any remaining costs of such projects charged to the employment security moneys available under
sub. (2m), pursuant to
sub. (5).
108.205
108.205
Quarterly wage reports. 108.205(1)
(1) Each employer shall file with the department, in such form as the department by rule requires, a quarterly report showing the name, social security number and wages paid to each employe who is employed by the employer in employment with the employer during the quarter. The department may also by rule require each employer to include in the report any salary reduction amounts that are not wages and that would have been paid to each such employe by the employer as salary during the quarter but for a salary reduction agreement under a cafeteria plan, within the meaning of
26 USC 125. The employer shall file the report no later than the last day of the month following the completion of each quarter.
108.205(2)
(2) All employers of 250 or more employes, as determined under
s. 108.22 (1) (ae), shall file the quarterly report under
sub. (1) using a medium approved by the department for such employers.
108.205 History
History: 1987 a. 38;
1991 a. 89;
1997 a. 39.
108.21
108.21
Record and audit of payrolls. 108.21(1)
(1) Every employing unit which employs one or more individuals to perform work in this state shall keep an accurate work record for each individual employed by it, including full name, address and social security number, which will permit determination of the weekly wages earned by each such individual, the wages paid within each quarter to that individual and the salary reduction amounts that are not wages and that would have been paid by the employing unit to that individual as salary but for a salary reduction agreement under a cafeteria plan, within the meaning of
26 USC 125. Each such employing unit shall permit any authorized representative of the department to examine, at any reasonable time, the work record and any other records which may show any wages paid by the employing unit, or any salary reduction amounts that are not wages and that would have been paid by the employing unit as salary but for a salary reduction agreement under a cafeteria plan, within the meaning of
26 USC 125, regardless of the format in which such a record is maintained. If such a record is maintained by an employing unit in machine-readable format, the employing unit shall provide the department with information necessary to retrieve the record. If the department determines that the employing unit is unable to provide access to such a record or that the retrieval capability at the site where the record is maintained is not adequate for efficient examination, the employing unit shall provide a copy of the record to the department and shall allow the department to remove the copy from that site for such period as will permit examination at another location. Each such employing unit shall furnish to the department upon demand a sworn statement of the information contained in any such record.
108.21(2)
(2) The findings of any such authorized representative of the department, based on examination of the records of any such employing unit and embodied in an audit report mailed to the employing unit, shall constitute a determination within the meaning of
s. 108.10.
108.21(3)
(3) If any such employing unit fails to keep adequate work records under this section or fails to file the reports required by this chapter or required by the department under this chapter, the employing unit's contribution liability with respect to the period for which such records are lacking or deficient or for which such reports have not been filed may be estimated by the department in a determination made under
s. 108.10.
108.22
108.22
Timely reports, notices and payments. 108.22(1)(a)(a) If any employer, other than an employer which has ceased business and has not paid or incurred a liability to pay wages in any quarter following the cessation of business, is delinquent in making by the assigned due date any contribution report, or other report or payment to the department required of it under this chapter except a quarterly report under
s. 108.205 or a voluntary contribution, the employer shall pay interest on any delinquent payment at the rate of one percent per month or fraction thereof from the date such payment became due. If any such employer is delinquent in making any quarterly report under
s. 108.205 by the assigned due date, the employer shall pay a tardy filing fee for each delinquent quarterly report as follows:
108.22(1)(ae)
(ae) For purposes of
par. (a), the number of employes employed by an employer is the total number of employes employed by the employer at any time during the reporting period.
108.22(1)(am)
(am) The interest and the tardy filing fees levied under
par. (a) shall be paid to the department and credited to the administrative account.
108.22(1)(b)
(b) If the due date of a report or payment under
s. 108.16 (8),
108.17 (2) or
108.205 would otherwise be a Saturday, Sunday or legal holiday under state or federal law, the due date is the next following day which is not a Saturday, Sunday or legal holiday under state or federal law.
108.22(1)(c)
(c) Any report or payment, except a payment required by
s. 108.15 (5) (b) or
108.151 (5) (f), to which this subsection applies is delinquent, within the meaning of
par. (a), unless it is received by the department, in the form prescribed by law or rule of the department, no later than its due date as determined under
par. (b), or if mailed is either postmarked no later than that due date or is received by the department no later than 3 days after that due date. Any payment required by
s. 108.15 (5) (b) or
108.151 (5) (f) is delinquent, within the meaning of
par. (a), unless it is received by the department, in the form prescribed by law, no later than its due date.
108.22(1)(d)
(d) The tardy payment fee or filing fee may be waived by the department if the employer later files the required report or makes the required payment and satisfies the department that the report or payment was tardy due to circumstances beyond the employer's control.
108.22(1)(f)
(f) Any notice of assurance filed under
s. 108.151 (2) (c) is timely if it is received by the department by its due date or, if mailed, is either postmarked no later than that due date or is received by the department no later than 3 days after that due date.
108.22(1m)
(1m) If an employer owes any contributions, interest or fees to the department under this chapter and fails to pay the amount owed, the department has a perfected lien upon the employer's right, title and interest in all of its real and personal property located in this state in the amount finally determined to be owed, plus costs. Except where creation of a lien is barred or stayed by bankruptcy or other insolvency law, the lien is effective when the department issues a determination of the amount owed under
s. 108.10 (1) and shall continue until the amount owed, plus costs and interest to the date of payment, is paid. If a lien is initially barred or stayed by bankruptcy or other insolvency law, it shall become effective immediately upon expiration or removal of such bar or stay. The perfected lien does not give the department priority over lienholders, mortgagees, purchasers for value, judgment creditors and pledges whose interests have been recorded before the department's lien is recorded.
108.22(2)(a)1.1. If any employing unit fails to pay to the department any amount found to be due it in proceedings pursuant to
s. 108.10, provided that no appeal or review permitted under
s. 108.10 is pending and that the time for taking an appeal or review has expired, the department or any authorized representative may issue a warrant directed to the clerk of circuit court for any county of the state.
108.22(2)(a)2.
2. The clerk of circuit court shall enter in the judgment and lien docket the name of the employing unit mentioned in the warrant and the amount of the contributions, interest, costs and other fees for which the warrant is issued and the date when such copy is entered.
108.22(2)(a)3.
3. A warrant entered under
subd. 2. shall be considered in all respects as a final judgment constituting a perfected lien upon the employing unit's right, title and interest in all real and personal property located in the county where the warrant is entered.
108.22(2)(a)4.
4. The department or any authorized representative may thereafter file an execution with the clerk of circuit court for filing by the clerk of circuit court with the sheriff of any county where real or personal property of the employing unit is found, commanding the sheriff to levy upon and sell sufficient real and personal property of the employing unit to pay the amount stated in the warrant in the same manner as upon an execution against property issued upon the judgment of a court of record, and to return the warrant to the department and pay to it the money collected by virtue thereof within 60 days after receipt of the warrant.
108.22(2)(b)
(b) The clerk of circuit court shall accept, file and enter the warrant in the judgment and lien docket without prepayment of any fee, but the clerk of circuit court shall submit a statement of the proper fee semiannually to the department covering the periods from January 1 to June 30 and July 1 to December 31 unless a different billing period is agreed to between the clerk of circuit court and the department. The fees shall then be paid by the department, but the fees provided by
s. 814.61 (5) for entering the warrants shall be added to the amount of the warrant and collected from the employing unit when satisfaction or release is presented for entry.
108.22(3)
(3) The department may issue a warrant of like terms, force and effect to any employe or other agent of the department, who may file a copy of such warrant with the clerk of circuit court of any county in the state, and thereupon such clerk shall enter the warrant in the judgment and lien docket and the warrant shall become a lien in the same manner, and with the same force and effect, as provided in
sub. (2). In the execution of the warrant, the employe or other agent shall have all the powers conferred by law upon a sheriff, but shall not be entitled to collect from the employer any fee or charge for the execution of the warrant in excess of the actual expenses paid in the performance of his or her duty.
108.22(4)
(4) If a warrant be returned not satisfied in full, the department shall have the same remedies to enforce the amount due for contributions, interest, and costs and other fees as if the department had recovered judgment against the employing unit for the same and an execution returned wholly or partially not satisfied.
108.22(5)
(5) When the contributions set forth in a warrant together with interest and other fees to date of payment and all costs due the department have been paid to it, the department shall issue a satisfaction of the warrant and file it with the clerk of circuit court. The clerk of circuit court shall immediately enter a satisfaction of the judgment on the judgment and lien docket. The department shall send a copy of the satisfaction to the employer.
