SB431, s. 60
17Section
60
. 108.205 (2) of the statutes is amended to read:
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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:
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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 of the statutes are repealed.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:
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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:
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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:
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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:
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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:
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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.
SB431,56,1613
(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.
SB431,56,19
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.
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(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.
SB431,58,1919
(1) This act takes effect on the first Sunday after publication.