AB219,41,2019
(b) This subsection does not apply with respect to a claimant who is exempt
20from any of the requirements in sub. (2) (a) 2. or 3. in a given week.
AB219,68
21Section
68. 108.05 (1) (n) to (p) of the statutes are repealed.
AB219,69
22Section
69. 108.05 (1) (q) (intro.) of the statutes is amended to read:
AB219,42,1123
108.05
(1) (q) (intro.) Each eligible employee shall be paid benefits for each
24week of total unemployment that commences on or after January 4, 2009,
and before
25January 5, 2014, at the weekly benefit rate specified in this paragraph. Unless sub.
1(1m) applies, the weekly benefit rate shall equal 4 percent of the employee's base
2period wages that were paid during that quarter of the employee's base period in
3which the employee was paid the highest total wages, rounded down to the nearest
4whole dollar, except that, if that amount is less than the minimum amount shown
5in the following schedule, no benefits are payable to the employee and, if that amount
6is more than the maximum amount shown in the following schedule, the employee's
7weekly benefit rate shall be the maximum amount shown in the following schedule
8and except that, if the employee's benefits are exhausted during any week under s.
9108.06 (1), the employee shall be paid the remaining amount of benefits payable to
10the employee in lieu of the amount shown in the following schedule: [See Figure
11108.05 (1) (q) following]
AB219,43,214
108.05
(1) (q) (intro.) Except as provided in s. 108.062 (6) (a), each eligible
15employee shall be paid benefits for each week of total unemployment that
16commences on or after January 4, 2009, and before January 5, 2014, at the weekly
17benefit rate specified in this paragraph. Unless sub. (1m) applies, the weekly benefit
18rate shall equal 4 percent of the employee's base period wages that were paid during
19that quarter of the employee's base period in which the employee was paid the
20highest total wages, rounded down to the nearest whole dollar, except that, if that
21amount is less than the minimum amount shown in the following schedule, no
22benefits are payable to the employee and, if that amount is more than the maximum
23amount shown in the following schedule, the employee's weekly benefit rate shall be
24the maximum amount shown in the following schedule and except that, if the
25employee's benefits are exhausted during any week under s. 108.06 (1), the employee
1shall be paid the remaining amount of benefits payable to the employee in lieu of the
2amount shown in the following schedule: [See Figure 108.05 (1) (q) following]
AB219,71
3Section
71. 108.05 (1) (r) (intro.) of the statutes, as created by 2013 Wisconsin
4Act .... (this act), is repealed and recreated to read:
AB219,43,185
108.05
(1) (r) (intro.) Except as provided in s. 108.062 (6) (a), each eligible
6employee shall be paid benefits for each week of total unemployment that
7commences on or after January 5, 2014, at the weekly benefit rate specified in this
8paragraph. Unless sub. (1m) applies, the weekly benefit rate shall equal 4 percent
9of the employee's base period wages that were paid during that quarter of the
10employee's base period in which the employee was paid the highest total wages,
11rounded down to the nearest whole dollar, except that, if that amount is less than the
12minimum amount shown in the following schedule, no benefits are payable to the
13employee and, if that amount is more than the maximum amount shown in the
14following schedule, the employee's weekly benefit rate shall be the maximum
15amount shown in the following schedule and except that, if the employee's benefits
16are exhausted during any week under s. 108.06 (1), the employee shall be paid the
17remaining amount of benefits payable to the employee in lieu of the amount shown
18in the following schedule: [See Figure 108.05 (1) (r) following]
AB219,72
19Section
72. 108.05 (1) (r) of the statutes is created to read:
AB219,44,720
108.05
(1) (r) Each eligible employee shall be paid benefits for each week of total
21unemployment that commences on or after January 5, 2014, at the weekly benefit
22rate specified in this paragraph. Unless sub. (1m) applies, the weekly benefit rate
23shall equal 4 percent of the employee's base period wages that were paid during that
24quarter of the employee's base period in which the employee was paid the highest
25total wages, rounded down to the nearest whole dollar, except that, if that amount
1is less than the minimum amount shown in the following schedule, no benefits are
2payable to the employee and, if that amount is more than the maximum amount
3shown in the following schedule, the employee's weekly benefit rate shall be the
4maximum amount shown in the following schedule and except that, if the employee's
5benefits are exhausted during any week under s. 108.06 (1), the employee shall be
6paid the remaining amount of benefits payable to the employee in lieu of the amount
7shown in the following schedule: [See Figure 108.05 (1) (r) following]
-
See PDF for table -
See PDF for table AB219,73
1Section
73. 108.05 (2) (c) of the statutes is amended to read:
AB219,57,72
108.05
(2) (c) This chapter's maximum weekly benefit rate, as to weeks of
3unemployment in the ensuing half year, shall equal the result obtained by rounding
466-2/3% of the "average wages per average week" to the nearest multiple of one
5dollar, and the minimum weekly benefit rate shall be an amount which is
15% 14.6
6percent of the maximum rate and adjusted, if not a multiple of one dollar, to the next
7lower multiple of one dollar.
AB219,74
8Section
74. 108.05 (3) (a) of the statutes is amended to read:
AB219,58,14
1108.05
(3) (a) Except as provided in pars. (c), (d) and (dm) if an eligible employee
2earns wages in a given week, the first $30 of the wages shall be disregarded and the
3employee's applicable weekly benefit payment shall be reduced by 67% of the
4remaining amount, except that no such employee is eligible for benefits if the
5employee's benefit payment would be less than $5 for any week. For purposes of this
6paragraph, "wages" includes
any salary reduction amounts earned that are not
7wages and that are deducted from the salary of a claimant by an employer pursuant
8to a salary reduction agreement under a cafeteria plan, within the meaning of 26
9USC 125, and any amount that a claimant would have earned in available work
10under s. 108.04 (1) (a) which is treated as wages under s. 108.04 (1) (bm), but excludes
11any amount that a claimant earns for services performed as a volunteer fire fighter,
12volunteer emergency medical technician, or volunteer first responder. In applying
13this paragraph, the department shall disregard discrepancies of less than $2
14between wages reported by employees and employers.
AB219,59,217
108.05
(3) (a) Except as provided in pars. (c), (d) and (dm) and s. 108.062, if an
18eligible employee earns wages in a given week, the first $30 of the wages shall be
19disregarded and the employee's applicable weekly benefit payment shall be reduced
20by 67% of the remaining amount, except that no such employee is eligible for benefits
21if the employee's benefit payment would be less than $5 for any week. For purposes
22of this paragraph, "wages" includes any amount that a claimant would have earned
23in available work under s. 108.04 (1) (a) which is treated as wages under s. 108.04
24(1) (bm), but excludes any amount that a claimant earns for services performed as
25a volunteer fire fighter, volunteer emergency medical technician, or volunteer first
1responder. In applying this paragraph, the department shall disregard
2discrepancies of less than $2 between wages reported by employees and employers.
AB219,76
3Section
76. 108.06 (1) of the statutes is amended to read:
AB219,59,134
108.06
(1) Except as provided in
subs.
sub. (6)
and (7) and ss. 108.141 and
5108.142, no claimant may receive total benefits based on employment in a base
6period greater than 26 times the claimant's weekly benefit rate under s. 108.05 (1)
7or 40% of the claimant's base period wages, whichever is lower. Except as provided
8in
subs. sub. (6)
and (7) and ss. 108.141 and 108.142, if a claimant's base period wages
9are reduced or canceled under s. 108.04 (5) or (18), or suspended under s. 108.04 (1)
10(f), (10) (a), or (17), the claimant may not receive total benefits based on employment
11in a base period greater than 26 times the claimant's weekly benefit rate under s.
12108.05 (1) or 40% of the base period wages not reduced, canceled or suspended which
13were paid or payable to the claimant, whichever is lower.
AB219,77
14Section
77. 108.06 (2) (c) of the statutes is amended to read:
AB219,59,1715
108.06
(2) (c) No benefits are payable to a claimant for any week of
16unemployment not occurring during the claimant's benefit year except under
sub. (7) 17and ss. 108.141 and 108.142.
AB219,78
18Section
78. 108.06 (2) (cm) of the statutes is amended to read:
AB219,59,2219
108.06
(2) (cm) If an employee qualifies to receive benefits using the base period
20described in s. 108.02 (4) (b), the wages used to compute the employee's benefit
21entitlement are not available for use in any subsequent benefit computation for the
22same employee, except under
sub. (7) and s. 108.141 or 108.142.
AB219,79
23Section
79. 108.06 (3) of the statutes is amended to read:
AB219,60,324
108.06
(3) There shall be payable to an employee, for weeks ending within the
25employee's benefit year, only those benefits computed for that benefit year based on
1the wages paid to the employee in the immediately preceding base period. Wages
2used in a given benefit computation are not available for use in any subsequent
3benefit computation except under
sub. (7) and s. 108.141.
AB219,80
4Section
80. 108.06 (6) (intro.) of the statutes is amended to read:
AB219,60,145
108.06
(6) (intro.) If a claimant has established a benefit year prior to the
6effective date of any increase in the maximum weekly benefit rate provided under
7s. 108.05 (1), the claimant has not exhausted his or her total benefit entitlement
8under sub. (1) for that benefit year on that effective date, and the claimant was
9entitled to receive the maximum weekly benefit rate under s. 108.05 (1) that was in
10effect prior to that effective date, the limitation on the total benefits authorized to
11be paid to a claimant under sub. (1) does not apply to that claimant in that benefit
12year. Unless
sub. (7) or s. 108.141 or 108.142 applies, the claimant's remaining
13benefit entitlement in that benefit year for the period beginning on that effective date
14shall be computed by:
AB219,81
15Section
81. 108.06 (7) of the statutes is repealed.
AB219,82
16Section
82. 108.07 (8) of the statutes is repealed.
AB219,83
17Section
83. 108.10 (intro.) of the statutes is amended to read:
AB219,60,22
18108.10 Settlement of issues other than benefit claims. (intro.)
In Except
19as provided in s. 108.245 (3), in connection with any issue arising under this chapter
20as to the status or liability of an employing unit in this state, for which no review is
21provided under s. 108.09
or 108.227 (5) and whether or not a penalty is provided in
22s. 108.24, the following procedure shall apply:
AB219,84
23Section
84. 108.14 (8n) (e) of the statutes is amended to read:
AB219,61,1224
108.14
(8n) (e) The department shall charge this state's share of any benefits
25paid under this subsection to the account of each employer by which the employee
1claiming benefits was employed in the applicable base period, in proportion to the
2total amount of wages he or she earned from each employer in the base period, except
3that if s. 108.04 (1) (f), (5), (7) (a), (c), (d), (e), (k), (L), (o), (p), (q), (s), or (t), (7m) or (8)
4(a) or 108.07 (3), (3r),
or (5) (b)
or (8) would have applied to employment by such an
5employer who is subject to the contribution requirements of ss. 108.17 and 108.18,
6the department shall charge the share of benefits based on employment with that
7employer to the fund's balancing account, or, if s. 108.04 (1) (f) or (5) or 108.07 (3)
8would have applied to an employer that is not subject to the contribution
9requirements of ss. 108.17 and 108.18, the department shall charge the share of
10benefits based on that employment in accordance with s. 108.07 (5) (a) and (b). The
11department shall also charge the fund's balancing account with any other state's
12share of such benefits pending reimbursement by that state.
AB219,85
13Section
85. 108.14 (19) of the statutes is amended to read:
AB219,61,1914
108.14
(19) On or about February
No later than March 15 annually, the
15department shall prepare and furnish to the council on unemployment insurance a
16report summarizing the department's activities related to detection and prosecution
17of unemployment insurance fraud in the preceding year.
The department shall
18include in the report information about audits conducted by the department under
19sub. (20), including the number and results of audits performed, in the previous year.
AB219,86
20Section
86. 108.14 (20) of the statutes is created to read:
AB219,61,2321
108.14
(20) The department shall conduct random audits on claimants for
22benefits under this chapter to assess compliance with the work search requirements
23under s. 108.04 (2) (a) 3.
AB219,87
24Section
87. 108.14 (21) of the statutes is created to read:
AB219,62,3
1108.14
(21) The department shall maintain a portal on the Internet that allows
2employers to log in and file with the department complaints related to the
3administration of this chapter.
AB219,88
4Section
88. 108.14 (22) of the statutes is created to read:
AB219,62,85
108.14
(22) The department shall maintain a searchable, electronic database
6of significant decisions made by the commission on matters under this chapter for
7the use of attorneys employed by the department and other individuals employed by
8the department whose duties necessitate use of the database.
AB219,89
9Section
89. 108.14 (23) of the statutes is created to read:
AB219,62,1210
108.14
(23) (a) The department shall create and keep up-to-date a handbook
11for the purpose of informing employers that are subject to this chapter about the
12provisions and requirements of this chapter.
AB219,62,1313
(b) The department shall include all of the following in the handbook:
AB219,62,1514
1. Information about the function and purpose of unemployment insurance
15under this chapter.
AB219,62,1816
2. A description of the rights and responsibilities of employers under this
17chapter, including the rights and responsibilities associated with hearings to
18determine whether claimants are eligible for benefits under this chapter.
AB219,62,2019
3. A description of the circumstances under which workers are generally
20eligible and ineligible for benefits under this chapter.
AB219,62,2321
4. Disclaimers explaining that the contents of the handbook may not be relied
22upon as legally enforceable and that adherence to the content does not guarantee a
23particular result for a decision under this chapter.
AB219,62,2524
5. A line to allow an individual employed by an employer to sign to acknowledge
25that the individual is aware of the contents of the handbook.
AB219,63,1
1(c) The department shall make the handbook available on the Internet.
AB219,63,42
(d) The department shall distribute printed copies of the handbook to persons
3who request a copy and may charge a fee as provided in s. 20.908 for the costs of
4printing and distribution.
AB219,90
5Section
90. 108.14 (24) of the statutes is created to read:
AB219,63,136
108.14
(24) The department shall provide information to employers concerning
7the financing of the unemployment insurance system, including the computation of
8reserve percentages and their effect upon the contribution and solvency rates of
9employers, and shall post this information on the Internet. If the department
10provided a statement of account to any employer, the department shall include the
11same information on the statement. In addition, the department shall provide the
12same information in writing to each employer who becomes newly subject to a
13requirement to pay contributions or reimbursements under this chapter.
AB219,91
14Section
91. 108.14 (25) of the statutes is created to read:
AB219,63,1615
108.14
(25) (a) In this section, "appeal tribunal" includes appeal tribunals
16under s. 108.09 (3) (a) 1., 2., and 3.
AB219,63,1917
(b) The department shall conduct an initial training for all individuals who
18serve as appeal tribunals to prepare them to be able to perform the duties of appeal
19tribunals established under this chapter.
AB219,63,2220
(c) The department shall require each individual who serves as an appeal
21tribunal to satisfy continuing education requirements, as prescribed by the
22department.
AB219,92
23Section
92. 108.14 (26) of the statutes is created to read:
AB219,64,524
108.14
(26) The department shall prescribe by rule a standard affidavit form
25that may be used by parties to appeals under ss. 108.09 and 108.10 and shall make
1the form available to employers and claimants. The form shall be sufficient to qualify
2as admissible evidence in a hearing under this chapter if the authentication is
3sufficient and the information set forth by the affiant is admissible, but its use by a
4party does not eliminate the right of an opposing party to cross examine the affiant
5concerning the facts asserted in the affidavit.
AB219,93
6Section
93. 108.141 (7) (a) of the statutes is amended to read:
AB219,64,137
108.141
(7) (a) The department shall charge the state's share of each week of
8extended benefits to each employer's account in proportion to the employer's share
9of the total wages of the employee receiving the benefits in the employee's base
10period, except that if the employer is subject to the contribution requirements of ss.
11108.17 and 108.18 the department shall charge the share of extended benefits to
12which s. 108.04 (1) (f), (5), (7) (a), (c), (d), (e), (k), (L), (o), (p), (q), (s), or (t), (7m) or (8)
13(a) or 108.07 (3), (3r),
or (5) (b)
or (8) applies to the fund's balancing account.
AB219,94
14Section
94. 108.16 (2) (g) and (h) of the statutes are amended to read:
AB219,65,415
108.16
(2) (g) Whenever the department receives a request of 2 or more
16partnerships
or limited liability companies consisting of the same partners
or
17members to be treated as separate employers prior to October 1 of any year, the
18department shall apportion the balance in any existing account of the partnerships
19or limited liability companies among the separate employers on January 1 following
20the date of receipt of the request in proportion to the payrolls incurred in the
21businesses operated by each of the employers in the 4 completed calendar quarters
22ending on the computation date preceding the date of receipt of the request and shall
23calculate the reserve percentage of each separate employer in accordance with the
24proportion of the payroll attributable to that employer. Section 108.18 (2) is not made
25applicable to the separate employers by reason of such treatment. For purposes of
1s. 108.18 (7), the department shall treat the partnerships
or limited liability
2companies as separate employers on November 1 preceding that January 1. For
3purposes of s. 108.18 (7) (b) and (c), the department shall treat the separate
4employers as existing employers on that January 1.
AB219,65,185
(h) Whenever, prior to October 1 of any year, the department receives a written
6request by all partnerships
or limited liability companies consisting of the same
7partners
or members which have elected to be treated as separate employers for the
8partnerships
or limited liability companies to be treated as a single employer, the
9department shall combine the balances in the existing accounts of the separate
10employers into a new account on January 1 following the date of receipt of the request
11and shall calculate the reserve percentage of the single employer in accordance with
12the combined payroll attributable to each of the separate employers in the 4
13completed calendar quarters ending on the computation date preceding that
14January 1. Section 108.18 (2) is not made applicable to the single employer by reason
15of such treatment. For purposes of s. 108.18 (7), the department shall treat the
16partnerships
or limited liability companies as a single employer on November 1
17preceding that January 1. For purposes of s. 108.18 (7) (b) and (c), the department
18shall treat the single employer as an existing employer on that January 1.
AB219,95
19Section
95. 108.16 (3) (c) of the statutes is created to read:
AB219,65,2120
108.16
(3) (c) Any nonrecoverable payment made without fault on the part of
21the intended payee.
AB219,96
22Section
96. 108.16 (6) (o) of the statutes is created to read:
AB219,65,2323
108.16
(6) (o) Any erroneous payment recovered under s. 108.22 (8e).
AB219,97
24Section
97. 108.16 (6m) (a) of the statutes is amended to read:
AB219,66,3
1108.16
(6m) (a) The benefits thus chargeable under s. 108.04 (1) (f), (5), (5g),
2(7) (h), (8) (a), (13) (c) or (d) or (16) (e), 108.07 (3), (3r), (5) (b), (5m),
or (6)
, or (8), 108.14
3(8n) (e), 108.141, 108.151, or 108.152 or sub. (6) (e) or (7) (a) and (b).
AB219,98
4Section
98. 108.16 (6m) (h) of the statutes is created to read:
AB219,66,65
108.16
(6m) (h) Any amount paid to correct a payment under s. 108.22 (8e) that
6is not recovered or recoverable.
AB219,99
7Section
99. 108.16 (8) (b) 4. of the statutes is amended to read:
AB219,66,148
108.16
(8) (b) 4. The department has received a written application from the
9transferee requesting that it be deemed a successor.
Such Unless the transferee
10satisfies the department that the application was late as a result of excusable
11neglect, the application must be received by the department on or before the
12contribution payment due date for the first full quarter following the date of transfer.
13The department shall not accept a late application under this subdivision more than
1490 days after its due date.
AB219,100
15Section
100. 108.205 (1) of the statutes is amended to read:
AB219,66,2416
108.205
(1) Each employer shall file with the department, in such form as the
17department by rule requires, a quarterly report showing the name, social security
18number and wages paid to each employee who is employed by the employer in
19employment with the employer during the quarter.
The department may also by rule
20require each employer to include in the report any salary reduction amounts that are
21not wages and that would have been paid to each such employee by the employer as
22salary during the quarter but for a salary reduction agreement under a cafeteria
23plan, within the meaning of 26 USC 125. The employer shall file the report no later
24than the last day of the month following the completion of each quarter.
AB219,101
25Section
101. 108.21 (1) of the statutes is amended to read:
AB219,67,23
1108.21
(1) Every employing unit which employs one or more individuals to
2perform work in this state shall keep an accurate work record for each individual
3employed by it, including full name, address and social security number, which will
4permit determination of the weekly wages earned by each such individual, the wages
5paid within each quarter to that individual
and the salary reduction amounts that
6are not wages and that would have been paid by the employing unit to that individual
7as salary but for a salary reduction agreement under a cafeteria plan, within the
8meaning of 26 USC 125. Each such employing unit shall permit any authorized
9representative of the department to examine, at any reasonable time, the work
10record and any other records which may show any wages paid by the employing unit,
11or any salary reduction amounts that are not wages and that would have been paid
12by the employing unit as salary but for a salary reduction agreement under a
13cafeteria plan, within the meaning of 26 USC 125, regardless of the format in which
14such a record is maintained. If such a record is maintained by an employing unit in
15machine-readable format, the employing unit shall provide the department with
16information necessary to retrieve the record. If the department determines that the
17employing unit is unable to provide access to such a record or that the retrieval
18capability at the site where the record is maintained is not adequate for efficient
19examination, the employing unit shall provide a copy of the record to the department
20and shall allow the department to remove the copy from that site for such period as
21will permit examination at another location. Each such employing unit shall furnish
22to the department upon demand a sworn statement of the information contained in
23any such record.
AB219,102
24Section
102. 108.22 (1) (a) of the statutes is amended to read:
AB219,68,17
1108.22
(1) (a)
If Except as provided in par. (cm), if any employer, other than an
2employer which has ceased business and has not paid or incurred a liability to pay
3wages in any quarter following the cessation of business, is delinquent in making by
4the assigned due date any payment to the department required of it under this
5chapter, the employer shall pay interest on the delinquent payment at that monthly
6rate that annualized is equal to 9 percent or to 2 percent more than the prime rate
7as published in the Wall Street Journal as of September 30 of the preceding year,
8whichever is greater, for each month or fraction thereof that the employer is
9delinquent from the date such payment became due. If any such employer is
10delinquent in
making filing any quarterly report under s. 108.205 (1) by the assigned
11due date, the
employer shall pay department may assess a tardy filing fee
of $50 to
12the employer for each delinquent quarterly report
in the amount of $100 or $20 per
13employee, as reported on the employer's most recent quarterly report, whichever is
14greater, or, if the report is filed within 30 days of its due date, in the amount of $50.
15If the department cannot determine the number of the employer's employees from
16the employer's most recent quarterly report, the department may reasonably
17estimate the number of the employer's employees for purposes of this paragraph.
AB219,103
18Section
103. 108.22 (1) (cm) of the statutes is created to read:
AB219,68,2119
108.22
(1) (cm) In limited circumstances as prescribed by rule of the
20department, the department may waive or decrease the interest charged under par.
21(a).
AB219,104
22Section
104. 108.22 (8) (c) 1. a. of the statutes is amended to read:
AB219,68,2423
108.22
(8) (c) 1. a. The overpayment was the result of a departmental error
and 24was not the fault of any employer under s. 108.04 (13) (f); and
AB219,105
25Section
105. 108.22 (8e) of the statutes is created to read:
AB219,69,5
1108.22
(8e) If the department determines a payment has been made to an
2unintended recipient erroneously without fault on the part of the intended payee, the
3department may issue the correct payment to the intended payee if necessary, and
4may recover the amount of the erroneous payment from the recipient under this
5section or s. 108.225 or 108.245.
AB219,106
6Section
106. 108.223 of the statutes is created to read:
AB219,69,8
7108.223 Financial record matching program. (1) Definitions. In this
8section:
AB219,69,119
(a) "Account" means a demand deposit account, checking account, negotiable
10withdrawal order account, savings account, time deposit account, or money market
11mutual fund account.
AB219,69,1212
(b) "Debtor" has the meaning given in s. 108.225 (1) (c).