SB431, s. 56 1Section 56. 108.19 (1e) (a) of the statutes is amended to read:
SB431,51,82 108.19 (1e) (a) Except as provided in par. (b), each employer, other than an
3employer that finances benefits by reimbursement in lieu of contributions under s.
4108.15, 108.151, or 108.152 shall, in addition to other contributions payable under
5s. 108.18 and this section, pay an assessment to the administrative account for each
6year prior to the year 2008 2010 equal to the lesser of 0.01% of its payroll for that year
7or the solvency contribution that would otherwise be payable by the employer under
8s. 108.18 (9) for that year.
SB431, s. 57 9Section 57. 108.19 (1m) of the statutes is amended to read:
SB431,52,610 108.19 (1m) Each employer subject to this chapter as of the date a rate is
11established under this subsection shall pay an assessment to the administrative
12account at a rate established by the department sufficient to pay interest due on
13advances from the federal unemployment account under title XII of the social
14security act (42 USC 1321 to 1324). The rate established by the department for
15employers who finance benefits under s. 108.15 (2), 108.151 (2), or 108.152 (1) shall
16be 75% of the rate established for other employers. The amount of any employer's
17assessment shall be the product of the rate established for that employer multiplied
18by the employer's payroll of the previous calendar year as taken from quarterly
19contribution employment and wage reports filed by the employer under s. 108.205

1(1)
or, in the absence of the filing of such reports, estimates made by the department.
2Each assessment made under this subsection is due on the 30th day commencing
3after the date on which notice of the assessment is mailed by the department. If the
4amounts collected under this subsection are in excess of the amounts needed to pay
5interest due, the amounts shall be retained in the administrative account and
6utilized for the purposes specified in s. 108.20 (2m).
SB431, s. 58 7Section 58 . 108.20 (3) of the statutes is amended to read:
SB431,52,118 108.20 (3) There shall be included in the moneys governed by sub. (2m) any
9amounts collected by the department under ss. 108.04 (11) (c) and (cm) and 108.22
10(1) (a), (ac), and (ad), and (af) as tardy filing fees, forfeitures, interest on delinquent
11payments, or other penalties and any excess moneys collected under s. 108.19 (1m).
SB431, s. 59 12Section 59. 108.205 (1m) of the statutes is amended to read:
SB431,52,1413 108.205 (1m) (a) The department shall prescribe a the manner and form and
14methodology
for filing reports under sub. (1) electronically using the Internet.
SB431,52,1615 (b) Each employer agent shall file its reports electronically in the manner and
16form prescribed by the department.
SB431, s. 60 17Section 60 . 108.205 (2) of the statutes is amended to read:
SB431,53,318 108.205 (2) All employers Each employer of 50 25 or more employees, as
19determined under s. 108.22 (1) (ae), that does not use an employer agent to file its
20reports under this section
shall file the quarterly report under sub. (1) using an
21electronic medium approved
electronically in the manner and form prescribed by the
22department for such employers. An employer that becomes subject to the an
23electronic
reporting requirement under this subsection shall file its initial report
24under this subsection for the 4th quarter beginning after the quarter in during which
25the employer becomes subject to the reporting requirement. Once an employer

1becomes subject to the reporting requirement under this subsection, the employer
2shall continue to file its quarterly reports under this subsection unless that
3requirement is waived by the department.
SB431, s. 61 4Section 61 . 108.22 (1) (a) (intro.) of the statutes is renumbered 108.22 (1) (a)
5and amended to read:
SB431,53,156 108.22 (1) (a) If any employer, other than an employer which has ceased
7business and has not paid or incurred a liability to pay wages in any quarter
8following the cessation of business, is delinquent in making by the assigned due date
9any contribution report, or other report or payment to the department required of it
10under this chapter except a quarterly report under s. 108.205 or a voluntary
11contribution
, the employer shall pay interest on any the delinquent payment at the
12rate of one percent per month or fraction thereof from the date such payment became
13due. If any such employer is delinquent in making any quarterly report under s.
14108.205 (1) by the assigned due date, the employer shall pay a tardy filing fee of $50
15for each delinquent quarterly report as follows:.
SB431, s. 62 16Section 62 . 108.22 (1) (a) 1. and 2. of the statutes are repealed.
SB431, s. 63 17Section 63 . 108.22 (1) (ac) of the statutes is amended to read:
SB431,53,2318 108.22 (1) (ac) In addition to any fee assessed under par. (a), the department
19may assess an employer or employer agent that is subject to the reporting
20requirement under s. 108.205 (2) and that fails to file its report in a format the
21manner and form
prescribed under that subsection a penalty of $10 $15 for each
22employee whose information is not reported in a format the manner and form
23prescribed under s. 108.205 (1m) (b) or (2).
SB431, s. 64 24Section 64 . 108.22 (1) (ac) of the statutes, as affected by 2007 Wisconsin Act
25.... (this act), is amended to read:
SB431,54,6
1108.22 (1) (ac) In addition to any fee assessed under par. (a), the department
2may assess an employer or employer agent that is subject to the reporting
3requirement under s. 108.205 (2) and that fails to file its report in the manner and
4form prescribed under that subsection a penalty of $15 $20 for each employee whose
5information is not reported in the manner and form prescribed under s. 108.205 (1m)
6(b) or (2).
SB431, s. 65 7Section 65. 108.22 (1) (ad) 1. of the statutes is amended to read:
SB431,54,138 108.22 (1) (ad) 1. An employer agent that is subject to the reporting
9requirements under s. 108.17 (2g) and that fails to file a contribution report in
10accordance with s. 108.17 (2g) may be assessed a penalty by the department in the
11amount of $25 for each employer whose report is not filed using an electronic format
12and medium approved
electronically in the manner and form prescribed by the
13department.
SB431, s. 66 14Section 66. 108.22 (1) (ae) of the statutes is amended to read:
SB431,54,1715 108.22 (1) (ae) For purposes of par. (a) (ac), the number of employees employed
16by an employer is the total number of employees employed by the employer at any
17time during the reporting period.
SB431, s. 67 18Section 67. 108.22 (1) (af) of the statutes is created to read:
SB431,54,2419 108.22 (1) (af) In addition to the fee assessed under par. (a), the department
20may assess an employer or employer agent that is subject to a requirement to make
21contributions by means of an electronic funds transfer under s. 108.17 (7) and that
22pays contributions by any method inconsistent with s. 108.17 (7) a penalty of the
23greater of $50 or an amount equal to one-half of one percent of the total contributions
24paid by the employer or employer agent for the quarter in which the violation occurs.
SB431, s. 68 25Section 68 . 108.22 (1) (am) of the statutes is amended to read:
SB431,55,3
1108.22 (1) (am) The interest, penalties, and tardy filing fees levied under pars.
2(a), (ac), and (ad), and (af) shall be paid to the department and credited to the
3administrative account.
SB431, s. 69 4Section 69. 108.22 (1) (c) of the statutes is amended to read:
SB431,55,135 108.22 (1) (c) Any report or payment, except a payment required by s. 108.15
6(5) (b) or 108.151 (5) (f) or (7), to which this subsection applies is delinquent, within
7the meaning of par. (a), unless it is received by the department, in the form prescribed
8by law or rule of the department, no later than its due date as determined under par.
9(b), or if mailed is either postmarked no later than that due date or is received by the
10department no later than 3 days after that due date
. Any payment required by s.
11108.15 (5) (b) or 108.151 (5) (f) or (7) is delinquent, within the meaning of par. (a),
12unless it is received by the department, in the form prescribed by law, no later than
13the last day of the month in which it is due.
SB431, s. 70 14Section 70. 108.22 (9) of the statutes is amended to read:
SB431,56,1115 108.22 (9) An individual who is an officer, employee, member or manager
16holding at least 20% of the ownership interest of a corporation or of a limited liability
17company subject to this chapter, and who has control or supervision of or
18responsibility for filing any required contribution reports or making payment of
19contributions, and who willfully fails to file such reports or to make such payments
20to the department, or to ensure that such reports are filed or that such payments are
21made, may be found personally liable for such amounts, including interest, tardy
22payment or filing fees, costs and other fees, in the event that after proper proceedings
23for the collection of such amounts, as provided in this chapter, the corporation or
24limited liability company is unable to pay such amounts to the department.
25Ownership interest of a corporation or limited liability company includes ownership

1or control, directly or indirectly, by legally enforceable means or otherwise, by the
2individual, by the individual's spouse or child, by the individual's parent if the
3individual is under age 18, or by a combination of 2 or more of them, and such
4ownership interest of a parent corporation or limited liability company of which the
5corporation or limited liability company unable to pay such amounts is a wholly
6owned subsidiary. The personal liability of such officer, employee, member or
7manager as provided in this subsection survives dissolution, reorganization,
8bankruptcy, receivership, assignment for the benefit of creditors, judicially
9confirmed extension or composition, or any analogous situation of the corporation or
10limited liability company and shall be set forth in a determination or decision issued
11under s. 108.10.
SB431, s. 71 12Section 71. Nonstatutory provisions.
SB431,56,1613 (1) The council on unemployment insurance shall appoint a committee to study
14the definition of "employee" under section 108.02 (12) of the statutes for the purpose
15of considering changes to the definition. The committee shall report its
16recommendations to the council on unemployment insurance by June 30, 2009.
SB431, s. 72 17Section 72. Initial applicability.
SB431,56,19 18(1) The treatment of section 108.04 (4) (a) of the statutes first applies with
19respect to benefit years which begin on April 6, 2008.
SB431,56,2420 (2) The treatment of sections 108.067 (1), 108.151 (7) (e) and (h), 108.16 (8) (b)
214., 108.18 (8), 108.19 (1m), and 108.22 (9) of the statutes, the renumbering and
22amendment of section 108.17 (2) of the statutes, and the creation of section 108.17
23(2) (b) of the statutes first apply with respect to contributions payable for the 3rd
24quarter of 2008.
SB431,57,6
1(3) The treatment of section 108.04 (16) (a) (intro.) and (c) 1. of the statutes, the
2renumbering and amendment of section 108.04 (1) (a) of the statutes, and the
3creation of section 108.04 (1) (a) 1. and 2. of the statutes and, with respect to the
4reference to section 108.04 (1) (bm) of the statutes, as affected by this act, the
5treatment of section 108.05 (3) (b) 1. c. of the statutes first apply with respect to
6determinations issued under section 108.09 of the statutes on April 6, 2008.
SB431,57,117 (4) The treatment of sections 108.04 (1) (b) and (c) of the statutes and, with
8respect to the reference to section 108.04 (1) (b) of the statutes, as affected by this act,
9the treatment of section 108.04 (16) (b) and (c) 2. of the statutes first apply with
10respect to determinations issued under section 108.09 of the statutes on April 6,
112008.
SB431,57,1312 (5) The treatment of section 108.04 (1) (g) 1. and 2. of the statutes first applies
13with respect to benefit years that begin on April 6, 2008.
SB431,57,2014 (6) The treatment of sections 108.04 (11) (a), (b), (be), (bm), (cm), (f), and (g),
15108.05 (3) (d), and 108.16 (6) (f) of the statutes, the renumbering and amendment of
16section 108.04 (11) (c) of the statutes, the creation of section 108.04 (11) (c) 1. to 3. of
17the statutes, and, with respect to the reference to section 108.05 (3) (d) of the statutes,
18as created by this act, the treatment of section 108.05 (3) (a) of the statutes first apply
19with respect to determinations issued under section 108.09 of the statutes on April
206, 2008.
SB431,57,2221 (7) The treatment of section 108.09 (4o) of the statutes first applies with respect
22to appeals filed on April 6, 2008.
SB431,57,2523 (8) The treatment of sections 108.17 (2b) and (2g), 108.205 (1m) and (2), and
24108.22 (1) (ad) 1. and (ae) of the statutes first applies with respect to reports required
25to be filed for the 3rd quarter of 2008.
SB431,58,3
1(9) The treatment of section 108.17 (2c) (a) (intro.), (c), and (f) of the statutes
2first applies with respect to contributions payable for the first quarter of calendar
3year 2009.
SB431,58,64 (10) The treatment of sections 108.17 (7), 108.20 (3), and 108.22 (1) (af) and
5(am) of the statutes first applies with respect to contribution payments made after
6December 31, 2008.
SB431,58,97 (11) The treatment of sections 108.15 (3) (e), 108.151 (1), 108.152 (2) (b), and
8108.18 (2) (a), (4) (figure), and (9) (figure) of the statutes first applies with respect to
9payrolls beginning on January 1, 2009.
SB431,58,1310 (12) The treatment of section 108.22 (1) (c) of the statutes, the renumbering and
11amendment of section 108.22 (1) (a) (intro.) of the statutes, and the repeal of section
12108.22 (1) (a) 1. and 2. of the statutes first apply with respect to reports required to
13be filed for the 3rd quarter of 2008.
SB431,58,1514 (13) The treatment of section 108.22 (1) (ac) (by Section 63 ) of the statutes first
15applies with respect to reports required to be filed for the 3rd quarter of 2008.
SB431,58,1716 (14) The treatment of section 108.22 (1) (ac) (by Section 64 ) of the statutes first
17applies with respect to reports required to be filed for the 3rd quarter of 2009.
SB431, s. 73 18Section 73. Effective date.
SB431,58,1919 (1) This act takes effect on the first Sunday after publication.
SB431,58,2020 (End)
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