SB426, s. 53
12Section
53. 108.18 (1) (a) of the statutes is amended to read:
SB426,59,1613
108.18
(1) (a)
Each Unless a penalty applies under s. 108.16 (8) (m), each 14employer shall pay contributions to the fund for each calendar year at whatever rate
15on the employer's payroll for that year duly applies to the employer pursuant to this
16section.
SB426, s. 54
17Section
54. 108.18 (2) (d) of the statutes is amended to read:
SB426,60,1018
108.18
(2) (d) No later than 90 days after the department issues an initial
19determination that a person is an employer, any employer other than an employer
20specified in par. (c), having a payroll exceeding $10,000,000 in a calendar year may
21elect that its contribution rate shall be one percent on its payroll for the first 3
22calendar years with respect to which contributions are credited to its account. In
23such case, the department shall credit the amount collected in excess of this amount
24against liability of the employer for future contributions after the close of each
25calendar year in which an election applies. If an employer qualifies for and makes
1an election under this paragraph, the employer shall, upon notification by the
2department, make a special contribution after the close of each quarter equivalent
3to the amount by which its account is overdrawn, if any, for the preceding quarter.
4The department shall credit any timely payment of contributions to the employer's
5account before making a determination of liability for a special contribution under
6this paragraph. An employer does not qualify for an alternate contribution rate
7under this paragraph at any time during which the employer's special contribution
8payment is delinquent.
An employer that is the transferee of a business enterprise
9but does not qualify to be treated as a successor under s. 108.16 (8) (im) does not
10qualify for an alternate contribution rate under this paragraph.
SB426, s. 55
11Section
55. 108.20 (2m) of the statutes is amended to read:
SB426,61,212
108.20
(2m) From the moneys not appropriated under s. 20.445 (1) (ge), (gf)
13and, (gg)
, and (gi) which are received by the administrative account as interest and
14penalties under this chapter, the department shall pay the benefits chargeable to the
15administrative account under s. 108.07 (5) and the interest payable to employers
16under s. 108.17 (3m) and may pay interest due on advances to the unemployment
17reserve fund from the federal unemployment account under title XII of the social
18security act,
42 USC 1321 to
1324, may make payments to satisfy a federal audit
19exception concerning a payment from the fund or any federal aid disallowance
20involving the unemployment insurance program, or may make payments to the fund
21if such action is necessary to obtain a lower interest rate or deferral of interest
22payments on advances from the federal unemployment account under title XII of the
23social security act, except that any interest earned pending disbursement of federal
24employment security grants under s. 20.445 (1) (n) shall be credited to the general
1fund. Any moneys reverting to the administrative account from the appropriations
2under s. 20.445 (1) (ge) and (gf) shall be utilized as provided in this subsection.
SB426, s. 56
3Section
56. 108.205 (1m) of the statutes is created to read:
SB426,61,54
108.205
(1m) (a) The department shall prescribe a form and methodology for
5filing reports under sub. (1) electronically using the Internet.
SB426,61,76
(b) Each employer agent shall file its reports electronically in the form
7prescribed by the department.
SB426, s. 57
8Section
57. 108.205 (2) of the statutes is amended to read:
SB426,61,179
108.205
(2) All employers of
100
50 or more employees, as determined under
10s. 108.22 (1) (ae), shall file the quarterly report under sub. (1) using an electronic
11medium approved by the department for such employers. An employer that becomes
12subject to the reporting requirement under this subsection shall file its initial report
13under this subsection for the 4th quarter beginning after the quarter in which the
14employer becomes subject to the reporting requirement. Once an employer becomes
15subject to the reporting requirement under this subsection, the employer shall
16continue to file its quarterly reports under this subsection unless that requirement
17is waived by the department.
SB426, s. 58
18Section
58. 108.22 (1) (ac) of the statutes is amended to read:
SB426,61,2319
108.22
(1) (ac) In addition to any fee assessed under par. (a),
the department
20may assess an employer
or employer agent that is subject to the reporting
21requirement under s. 108.205 (2) and that fails to file its report in a format prescribed
22under that subsection
may be assessed a penalty of $10 for each employee whose
23information is not reported in a format prescribed under s. 108.205
(1m) (b) or (2).
SB426, s. 59
24Section
59. 108.22 (1) (ad) of the statutes is renumbered 108.22 (1) (ad) 1.
SB426, s. 60
25Section
60. 108.22 (1) (ad) 2. of the statutes is created to read:
SB426,62,4
1108.22
(1) (ad) 2. An employer that is subject to the reporting requirements
2under s. 108.17 (2b) and that fails to file a contribution report in accordance with s.
3108.17 (2b) may be assessed a penalty by the department in the amount of $25 for
4each report that is not filed in accordance with s. 108.17 (2b).
SB426, s. 61
5Section
61. 108.22 (1) (b) of the statutes is amended to read:
SB426,62,96
108.22
(1) (b) If the due date of a report or payment under s. 108.15 (5) (b),
7108.151 (5) (f)
or (7), 108.16 (8), 108.17, or 108.205 would otherwise be a Saturday,
8Sunday, or legal holiday under state or federal law, the due date is the next following
9day which is not a Saturday, Sunday, or legal holiday under state or federal law.
SB426, s. 62
10Section
62. 108.22 (1) (c) of the statutes is amended to read:
SB426,62,1911
108.22
(1) (c) Any report or payment, except a payment required by s. 108.15
12(5) (b) or 108.151 (5) (f)
or (7), to which this subsection applies is delinquent, within
13the meaning of par. (a), unless it is received by the department, in the form prescribed
14by law or rule of the department, no later than its due date as determined under par.
15(b), or if mailed is either postmarked no later than that due date or is received by the
16department no later than 3 days after that due date. Any payment required by s.
17108.15 (5) (b) or 108.151 (5) (f)
or (7) is delinquent, within the meaning of par. (a),
18unless it is received by the department, in the form prescribed by law, no later than
19the last day of the month in which it is due.
SB426, s. 63
20Section
63. 108.22 (1m) of the statutes is amended to read:
SB426,63,921
108.22
(1m) If an employer owes any contributions, reimbursements
or
22assessments under s. 108.15 or 108.151, interest, fees, or payments for forfeitures or
23other penalties to the department under this chapter and fails to pay the amount
24owed, the department has a perfected lien upon the employer's right, title, and
25interest in all of its real and personal property located in this state in the amount
1finally determined to be owed, plus costs. Except where creation of a lien is barred
2or stayed by bankruptcy or other insolvency law, the lien is effective when the
3department issues a determination of the amount owed under s. 108.10 (1) and shall
4continue until the amount owed, plus costs and interest to the date of payment, is
5paid. If a lien is initially barred or stayed by bankruptcy or other insolvency law, it
6shall become effective immediately upon expiration or removal of such bar or stay.
7The perfected lien does not give the department priority over lienholders,
8mortgagees, purchasers for value, judgment creditors, and pledges whose interests
9have been recorded before the department's lien is recorded.
SB426, s. 64
10Section
64. 108.22 (2) of the statutes is amended to read:
SB426,63,1611
108.22
(2) (a) 1. If any employing unit
or any individual who is found personally
12liable under sub. (9) fails to pay to the department any amount found to be due it in
13proceedings pursuant to s. 108.10, provided that no appeal or review permitted
14under s. 108.10 is pending and that the time for taking an appeal or review has
15expired, the department or any authorized representative may issue a warrant
16directed to the clerk of circuit court for any county of the state.
SB426,63,2017
2. The clerk of circuit court shall enter in the judgment and lien docket the
18name of the employing unit
or individual mentioned in the warrant and the amount
19of the contributions, interest, costs and other fees for which the warrant is issued and
20the date when such copy is entered.
SB426,63,2421
3. A warrant entered under subd. 2. shall be considered in all respects as a final
22judgment constituting a perfected lien upon the employing unit's
or individual's 23right, title and interest in all real and personal property located in the county where
24the warrant is entered.
SB426,64,8
14. The department or any authorized representative may thereafter file an
2execution with the clerk of circuit court for filing by the clerk of circuit court with the
3sheriff of any county where real or personal property of the employing unit
or
4individual is found, commanding the sheriff to levy upon and sell sufficient real and
5personal property of the employing unit
or individual to pay the amount stated in the
6warrant in the same manner as upon an execution against property issued upon the
7judgment of a court of record, and to return the warrant to the department and pay
8to it the money collected by virtue thereof within 60 days after receipt of the warrant.
SB426,64,179
(b) The clerk of circuit court shall accept, file and enter each warrant under par.
10(a) and each satisfaction, release, or withdrawal under subs. (5), (6), and (8m) in the
11judgment and lien docket without prepayment of any fee, but the clerk of circuit court
12shall submit a statement of the proper fee semiannually to the department covering
13the periods from January 1 to June 30 and July 1 to December 31 unless a different
14billing period is agreed to between the clerk of circuit court and the department. The
15fees shall then be paid by the department, but the fees provided by s. 814.61 (5) for
16entering the warrants shall be added to the amount of the warrant and collected from
17the employing unit
or individual when satisfaction or release is presented for entry.
SB426, s. 65
18Section
65. 108.22 (8) (b) of the statutes is renumbered 108.22 (8) (b) 1. and
19amended to read:
SB426,64,2520
108.22
(8) (b) 1. To recover any overpayment which is not otherwise repaid or
21recovery of which has not been waived,
or any assessment under s. 108.04 (11) (cm), 22the department may recoup the amount of the overpayment from benefits the
23individual would otherwise be eligible to receive, or file a warrant against the liable
24individual in the same manner as is provided in this section for collecting delinquent
25payments from employers, or both
, but only to the extent of recovering.
SB426,65,2
13. Any recovery under this paragraph is limited to the actual amount of the
2overpayment
or assessment and any costs and disbursements, without interest.
SB426, s. 66
3Section
66. 108.22 (8) (b) 2. of the statutes is created to read:
SB426,65,64
108.22
(8) (b) 2. To recover any assessment under s. 108.04 (11) (cm), the
5department may file a warrant against the liable individual in the same manner as
6is provided in this section for collecting delinquent payments from employers.
SB426, s. 67
7Section
67. 108.225 (1) (a) of the statutes is amended to read:
SB426,65,118
108.225
(1) (a) "Contribution" includes a reimbursement
or assessment under
9s. 108.15, 108.151, or 108.152, interest for a nontimely payment, fees, and any
10payment due for a forfeiture imposed upon an employing unit under s. 108.04 (11)
11(c) or other penalty assessed by the department under this chapter.
SB426, s. 68
12Section
68. 108.225 (20) of the statutes is amended to read:
SB426,65,2013
108.225
(20) Cost of levy. Any Whenever property is secured by means of a
14levy, any 3rd party
in possession of the debtor's property is entitled to
collect from
15the debtor a levy fee of $5 for each levy in
any case where property is secured through
16the levy which a debt is satisfied by means of a single payment and $15 for each levy
17in which a debt is satisfied by means of more than one payment. The fee is payable
18from the property levied against and is in addition to the amount of the levy. The 3rd
19party
shall deduct the fee from the proceeds of may charge the fee to the debtor at
20the time the party transfers the proceeds of the levy
to the department.
SB426, s. 69
21Section
69. 108.24 (2) of the statutes is amended to read:
SB426,66,422
108.24
(2) Any Except as provided in s. 108.16 (8) (m), any person who
23knowingly makes a false statement or representation in connection with any report
24or as to any information duly required by the department under this chapter, or who
25knowingly refuses or fails to keep any records or to furnish any reports or information
1duly required by the department under this chapter, shall be fined not less than $100
2nor more than $500, or imprisoned not more than 90 days or both; and each such false
3statement or representation and every day of such refusal or failure constitutes a
4separate offense.
SB426, s. 70
5Section
70. 165.066 of the statutes is created to read:
SB426,66,9
6165.066 Assistant attorney general; unemployment insurance law
7enforcement. The attorney general shall assign at least 0.5 assistant attorney
8general position to assist in the investigation and prosecution of noncompliance with
9ch. 108.
SB426, s. 71
10Section
71. 165.60 of the statutes is amended to read:
SB426,66,17
11165.60 Law enforcement. The department of justice is authorized to enforce
12ss. 101.123 (2), (5), and (8), 944.30, 944.31, 944.33, 944.34, 945.02 (2), 945.03 (1m),
13and 945.04 (1m)
and ch. 108 and is invested with the powers conferred by law upon
14sheriffs and municipal police officers in the performance of those duties. This section
15does not deprive or relieve sheriffs, constables, and other local police officers of the
16power and duty to enforce those sections, and those officers shall likewise enforce
17those sections.
SB426,66,2319
(1)
Study of unemployment insurance fund. The department of workforce
20development shall study the long-term fiscal stability of the unemployment reserve
21fund and shall determine what measures, if any, are required to maintain that
22stability. The department shall report its findings and recommendations to the
23council on unemployment insurance no later than July 1, 2007.
SB426,67,224
(2)
Authorized positions; department of justice. The authorized FTE
25positions for the department of justice are increased by 0.5 PR-S position on January
11, 2006, to be funded from the appropriation under section 20.455 (2) (k) of the
2statutes.
SB426,67,54
(1) The treatment of sections 108.02 (12) (a) and 108.09 (2) (bm) and (4s) of the
5statutes first applies with respect to employment after December 31, 2005.
SB426,67,76
(2) The treatment of section 108.02 (15) (j) 7. of the statutes first applies with
7respect to employment after December 31, 2005.
SB426,67,98
(3) The treatment of section 108.02 (15) (k) 14. of the statutes first applies with
9respect to benefit years that begin on the effective date of this subsection.
SB426,67,1410
(4) The treatment of section 108.02 (21e) (intro.) of the statutes first applies
11with respect to determinations issued under sections 108.09 and 108.10 of the
12statutes in the first week beginning in January 2006 or, with respect to
13determinations that are appealed, to decisions issued under sections 108.09 and
14108.10 of the statutes in the first week beginning in January 2006.
SB426,67,1715
(5) The treatment of section 108.04 (1) (b) 1. and 3. (intro.) and (c) of the statutes
16first applies with respect to suspensions and terminations of employment occurring
17on the effective date of this subsection.
SB426,67,1918
(6) The treatment of section 108.04 (1) (e) of the statutes first applies with
19respect to weeks of unemployment beginning on the effective date of this subsection.
SB426,67,2220
(7) The treatment of section 108.04 (5) and (5g) of the statutes first applies with
21respect to discharges occurring on the first Sunday that follows the 90th day
22beginning after the effective date of this subsection.
SB426,67,2523
(8) The treatment of section 108.04 (7) (f) of the statutes first applies with
24respect to terminations of employment occurring on the effective date of this
25subsection.
SB426,68,5
1(9) The treatment of section 108.04 (13) (c), (e), and (g) of the statutes first
2applies with respect to redeterminations issued under section 108.09 of the statutes
3on the effective date of this subsection or, with respect to matters in which no
4redetermination is issued, with respect to decisions issued under section 108.09 of
5the statutes on the effective date of this subsection.
SB426,68,106
(10) The treatment of section 108.04 (16) (b) and (c) 2. of the statutes first
7applies with respect to determinations issued under section 108.09 of the statutes on
8the effective date of this subsection or, with respect to determinations that are
9appealed, to decisions issued under section 108.09 of the statutes on the effective
10date of this subsection.
SB426,68,1211
(11) The treatment of section 108.05 (3) (a) of the statutes first applies with
12respect to weeks of unemployment beginning on the effective date of this subsection.
SB426,68,1413
(12) The treatment of section 108.09 (4n) of the statutes first applies with
14respect to appeals filed on the effective date of this subsection.
SB426,68,1715
(13) The treatment of section 108.105 (2) of the statutes first applies with
16respect to suspensions resulting from appeal tribunal hearings held on the effective
17date of this subsection.
SB426,68,2018
(14) The treatment of sections 108.151 (4) (b) and (7), 108.16 (6w) and (6x),
19108.22 (1) (b) and (c) and (1m), and 108.225 (1) (a) of the statutes first applies with
20respect to payrolls for the 2005 calendar year.
SB426,68,2321
(15) The treatment of sections 108.16 (8) (e) 1., (em), (h), (im), (m), and (n),
22108.18 (1) (a) and (2) (d), and 108.24 (2) of the statutes first applies with respect to
23transfers of businesses occurring after December 31, 2005.
SB426,69,224
(16) The treatment of section 108.17 (2b) of the statutes first applies to
25employers of 75 or more employees with respect to reports required under section
1108.17 (2) of the statutes for the 2nd quarter beginning after the quarter that
2includes the effective date of this subsection.
SB426,69,63
(17) The treatment of section 108.17 (2b) of the statutes first applies to
4employers of 50 to 74 employees with respect to reports required under section
5108.17 (2) of the statutes for the 6th quarter beginning after the quarter that includes
6the effective date of this subsection.
SB426,69,97
(18) The treatment of section 108.17 (2g) of the statutes first applies with
8respect to reports filed under section 108.17 (2) of the statutes for the 2nd quarter
9beginning after the quarter that includes the effective date of this subsection.
SB426,69,1210
(19) The treatment of section 108.205 (1m) of the statutes first applies with
11respect to reports filed under section 108.205 (1) of the statutes for the 2nd quarter
12beginning after the quarter that includes the effective date of this subsection.
SB426,69,1613
(20) The treatment of section 108.205 (2) of the statutes first applies to
14employers of 75 to 99 employees with respect to reports required under section
15108.205 (2) of the statutes for the 2nd quarter beginning after the quarter that
16includes the effective date of this subsection.
SB426,69,2017
(21) The treatment of section 108.205 (2) of the statutes first applies to
18employers of 50 to 74 employees with respect to reports required under section
19108.205 (2) of the statutes for the 6th quarter beginning after the quarter that
20includes the effective date of this subsection.
SB426,69,2221
(22) The treatment of section 108.22 (2) of the statutes first applies with respect
22to liabilities existing on the effective date of this subsection.
SB426,69,2423
(23) The treatment of section 108.225 (20) of the statutes first applies with
24respect to levies served on the effective date of this subsection.
SB426,70,1
1(1) This act takes effect on the first Sunday after publication.