AB757, s. 63 5Section 63 . 108.22 (1) (ac) of the statutes is amended to read:
AB757,48,116 108.22 (1) (ac) In addition to any fee assessed under par. (a), the department
7may assess an employer or employer agent that is subject to the reporting
8requirement under s. 108.205 (2) and that fails to file its report in a format the
9manner and form
prescribed under that subsection a penalty of $10 $15 for each
10employee whose information is not reported in a format the manner and form
11prescribed under s. 108.205 (1m) (b) or (2).
AB757, s. 64 12Section 64 . 108.22 (1) (ac) of the statutes, as affected by 2007 Wisconsin Act
13.... (this act), is amended to read:
AB757,48,1914 108.22 (1) (ac) In addition to any fee assessed under par. (a), the department
15may assess an employer or employer agent that is subject to the reporting
16requirement under s. 108.205 (2) and that fails to file its report in the manner and
17form prescribed under that subsection a penalty of $15 $20 for each employee whose
18information is not reported in the manner and form prescribed under s. 108.205 (1m)
19(b) or (2).
AB757, s. 65 20Section 65. 108.22 (1) (ad) 1. of the statutes is amended to read:
AB757,49,221 108.22 (1) (ad) 1. An employer agent that is subject to the reporting
22requirements under s. 108.17 (2g) and that fails to file a contribution report in
23accordance with s. 108.17 (2g) may be assessed a penalty by the department in the
24amount of $25 for each employer whose report is not filed using an electronic format

1and medium approved
electronically in the manner and form prescribed by the
2department.
AB757, s. 66 3Section 66. 108.22 (1) (ae) of the statutes is amended to read:
AB757,49,64 108.22 (1) (ae) For purposes of par. (a) (ac), the number of employees employed
5by an employer is the total number of employees employed by the employer at any
6time during the reporting period.
AB757, s. 67 7Section 67. 108.22 (1) (af) of the statutes is created to read:
AB757,49,138 108.22 (1) (af) In addition to the fee assessed under par. (a), the department
9may assess an employer or employer agent that is subject to a requirement to make
10contributions by means of an electronic funds transfer under s. 108.17 (7) and that
11pays contributions by any method inconsistent with s. 108.17 (7) a penalty of the
12greater of $50 or an amount equal to one-half of one percent of the total contributions
13paid by the employer or employer agent for the quarter in which the violation occurs.
AB757, s. 68 14Section 68 . 108.22 (1) (am) of the statutes is amended to read:
AB757,49,1715 108.22 (1) (am) The interest, penalties, and tardy filing fees levied under pars.
16(a), (ac), and (ad), and (af) shall be paid to the department and credited to the
17administrative account.
AB757, s. 69 18Section 69. 108.22 (1) (c) of the statutes is amended to read:
AB757,50,219 108.22 (1) (c) Any report or payment, except a payment required by s. 108.15
20(5) (b) or 108.151 (5) (f) or (7), to which this subsection applies is delinquent, within
21the meaning of par. (a), unless it is received by the department, in the form prescribed
22by law or rule of the department, no later than its due date as determined under par.
23(b), or if mailed is either postmarked no later than that due date or is received by the
24department no later than 3 days after that due date
. Any payment required by s.
25108.15 (5) (b) or 108.151 (5) (f) or (7) is delinquent, within the meaning of par. (a),

1unless it is received by the department, in the form prescribed by law, no later than
2the last day of the month in which it is due.
AB757, s. 70 3Section 70. 108.22 (9) of the statutes is amended to read:
AB757,50,254 108.22 (9) An individual who is an officer, employee, member or manager
5holding at least 20% of the ownership interest of a corporation or of a limited liability
6company subject to this chapter, and who has control or supervision of or
7responsibility for filing any required contribution reports or making payment of
8contributions, and who willfully fails to file such reports or to make such payments
9to the department, or to ensure that such reports are filed or that such payments are
10made, may be found personally liable for such amounts, including interest, tardy
11payment or filing fees, costs and other fees, in the event that after proper proceedings
12for the collection of such amounts, as provided in this chapter, the corporation or
13limited liability company is unable to pay such amounts to the department.
14Ownership interest of a corporation or limited liability company includes ownership
15or control, directly or indirectly, by legally enforceable means or otherwise, by the
16individual, by the individual's spouse or child, by the individual's parent if the
17individual is under age 18, or by a combination of 2 or more of them, and such
18ownership interest of a parent corporation or limited liability company of which the
19corporation or limited liability company unable to pay such amounts is a wholly
20owned subsidiary. The personal liability of such officer, employee, member or
21manager as provided in this subsection survives dissolution, reorganization,
22bankruptcy, receivership, assignment for the benefit of creditors, judicially
23confirmed extension or composition, or any analogous situation of the corporation or
24limited liability company and shall be set forth in a determination or decision issued
25under s. 108.10.
AB757, s. 71
1Section 71. Nonstatutory provisions.
AB757,51,52 (1) The council on unemployment insurance shall appoint a committee to study
3the definition of "employee" under section 108.02 (12) of the statutes for the purpose
4of considering changes to the definition. The committee shall report its
5recommendations to the council on unemployment insurance by June 30, 2009.
AB757, s. 72 6Section 72. Initial applicability.
AB757,51,8 7(1) The treatment of section 108.04 (4) (a) of the statutes first applies with
8respect to benefit years which begin on April 6, 2008.
AB757,51,139 (2) The treatment of sections 108.067 (1), 108.151 (7) (e) and (h), 108.16 (8) (b)
104., 108.18 (8), 108.19 (1m), and 108.22 (9) of the statutes, the renumbering and
11amendment of section 108.17 (2) of the statutes, and the creation of section 108.17
12(2) (b) of the statutes first apply with respect to contributions payable for the 3rd
13quarter of 2008.
AB757,51,1914 (3) The treatment of section 108.04 (16) (a) (intro.) and (c) 1. of the statutes, the
15renumbering and amendment of section 108.04 (1) (a) of the statutes, and the
16creation of section 108.04 (1) (a) 1. and 2. of the statutes and, with respect to the
17reference to section 108.04 (1) (bm) of the statutes, as affected by this act, the
18treatment of section 108.05 (3) (b) 1. c. of the statutes first apply with respect to
19determinations issued under section 108.09 of the statutes on April 6, 2008.
AB757,51,2420 (4) The treatment of sections 108.04 (1) (b) and (c) of the statutes and, with
21respect to the reference to section 108.04 (1) (b) of the statutes, as affected by this act,
22the treatment of section 108.04 (16) (b) and (c) 2. of the statutes first apply with
23respect to determinations issued under section 108.09 of the statutes on April 6,
242008.
AB757,52,2
1(5) The treatment of section 108.04 (1) (g) 1. and 2. of the statutes first applies
2with respect to benefit years that begin on April 6, 2008.
AB757,52,93 (6) The treatment of sections 108.04 (11) (a), (b), (be), (bm), (cm), (f), and (g),
4108.05 (3) (d), and 108.16 (6) (f) of the statutes, the renumbering and amendment of
5section 108.04 (11) (c) of the statutes, the creation of section 108.04 (11) (c) 1. to 3. of
6the statutes, and, with respect to the reference to section 108.05 (3) (d) of the statutes,
7as created by this act, the treatment of section 108.05 (3) (a) of the statutes first apply
8with respect to determinations issued under section 108.09 of the statutes on April
96, 2008.
AB757,52,1110 (7) The treatment of section 108.09 (4o) of the statutes first applies with respect
11to appeals filed on April 6, 2008.
AB757,52,1412 (8) The treatment of sections 108.17 (2b) and (2g), 108.205 (1m) and (2), and
13108.22 (1) (ad) 1. and (ae) of the statutes first applies with respect to reports required
14to be filed for the 3rd quarter of 2008.
AB757,52,1715 (9) The treatment of section 108.17 (2c) (a) (intro.), (c), and (f) of the statutes
16first applies with respect to contributions payable for the first quarter of calendar
17year 2009.
AB757,52,2018 (10) The treatment of sections 108.17 (7), 108.20 (3), and 108.22 (1) (af) and
19(am) of the statutes first applies with respect to contribution payments made after
20December 31, 2008.
AB757,52,2321 (11) The treatment of sections 108.15 (3) (e), 108.151 (1), 108.152 (2) (b), and
22108.18 (2) (a), (4) (figure), and (9) (figure) of the statutes first applies with respect to
23payrolls beginning on January 1, 2009.
AB757,53,224 (12) The treatment of section 108.22 (1) (c) of the statutes, the renumbering and
25amendment of section 108.22 (1) (a) (intro.) of the statutes, and the repeal of section

1108.22 (1) (a) 1. and 2. of the statutes first apply with respect to reports required to
2be filed for the 3rd quarter of 2008.
AB757,53,43 (13) The treatment of section 108.22 (1) (ac) (by Section 63 ) of the statutes first
4applies with respect to reports required to be filed for the 3rd quarter of 2008.
AB757,53,65 (14) The treatment of section 108.22 (1) (ac) (by Section 64 ) of the statutes first
6applies with respect to reports required to be filed for the 3rd quarter of 2009.
AB757, s. 73 7Section 73. Effective date.
AB757,53,88 (1) This act takes effect on the first Sunday after publication.
AB757,53,99 (End)
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