108.19 (1s) (a) (intro.) There is created a separate, nonlapsible trust fund designated as the unemployment program integrity fund consisting of all of the following:
1. All amounts collected under s. 108.04 (11) (bh) other than the amounts required to be deposited in the fund under s. 108.16 (6) (n).
334,85
Section
85. 108.19 (1s) (a) 2. of the statutes is created to read:
108.19 (1s) (a) 2. Assessments levied and deposited into the unemployment program integrity fund under sub. (1f).
334,86
Section
86. 108.19 (1s) (a) 3. of the statutes is created to read:
108.19 (1s) (a) 3. Amounts transferred under sub. (1m).
334,87
Section
87. 108.19 (1s) (a) 4. of the statutes is created to read:
108.19 (1s) (a) 4. Assessments under s. 108.221 (1) and (2).
334,88
Section
88. 108.22 (1) (b) of the statutes is amended to read:
108.22 (1) (b) If the due date of a report or payment under s. 108.15 (5) (b), 108.151 (5) (f) or (7), 108.155, 108.16 (8), 108.17, or 108.205 would otherwise be a Saturday, Sunday, or legal holiday under state or federal law, the due date is the next following day which is not a Saturday, Sunday, or legal holiday under state or federal law.
334,89
Section
89. 108.22 (1) (c) of the statutes is amended to read:
108.22 (1) (c) Any report or payment, except a payment required by s. 108.15 (5) (b) or, 108.151 (5) (f) or (7), or 108.155, to which this subsection applies is delinquent, within the meaning of par. (a), unless it is received by the department, in the form prescribed by law or rule of the department, no later than its due date as determined under par. (b). Any payment required by s. 108.15 (5) (b) or, 108.151 (5) (f) or (7), or 108.155 is delinquent, within the meaning of par. (a), unless it is received by the department, in the form prescribed by law, no later than the last day of the month in which it is due.
334,90
Section
90. 108.22 (1m) of the statutes is amended to read:
108.22 (1m) If an employer owes any contributions, reimbursements, or assessments under s. 108.15, 108.151, 108.155, or 108.19 (1m), interest, fees, or payments for forfeitures or other penalties to the department under this chapter and fails to pay the amount owed, the department has a perfected lien upon the employer's right, title, and interest in all of its real and personal property located in this state in the amount finally determined to be owed, plus costs. Except where creation of a lien is barred or stayed by bankruptcy or other insolvency law, the lien is effective when the department issues a determination of the amount owed under s. 108.10 (1) and shall continue until the amount owed, plus costs and interest to the date of payment, is paid. If a lien is initially barred or stayed by bankruptcy or other insolvency law, it shall become effective immediately upon expiration or removal of such bar or stay. The perfected lien does not give the department priority over lienholders, mortgagees, purchasers for value, judgment creditors, and pledges whose interests have been recorded before the department's lien is recorded.
334,91
Section
91. 108.22 (9) of the statutes is amended to read:
108.22 (9) An individual who is an officer, employee, member or, manager, partner, or other responsible person holding at least 20% 20 percent of the ownership interest of a corporation or of a , limited liability company, or other business association subject to this chapter, and who has control or supervision of or responsibility for filing any required contribution reports or making payment of contributions, and who willfully fails to file such reports or to make such payments to the department, or to ensure that such reports are filed or that such payments are made, may be found personally liable for such amounts, including interest, tardy payment or filing fees, costs and other fees, in the event that after proper proceedings for the collection of such amounts, as provided in this chapter, the corporation or, limited liability company, or other business association is unable to pay such amounts to the department. Ownership interest of a corporation or, limited liability company
, or other business association includes ownership or control, directly or indirectly, by legally enforceable means or otherwise, by the individual, by the individual's spouse or child, by the individual's parent if the individual is under age 18, or by a combination of 2 or more of them, and such ownership interest of a parent corporation or, limited liability company, or other business association of which the corporation or, limited liability company
, or other business association unable to pay such amounts is a wholly owned subsidiary. The personal liability of such officer, employee, member or, manager, partner, or other responsible person as provided in this subsection survives dissolution, reorganization, bankruptcy, receivership, assignment for the benefit of creditors, judicially confirmed extension or composition, or any analogous situation of the corporation or, limited liability company, or other business association and shall be set forth in a determination or decision issued under s. 108.10.
334,92
Section
92. 108.221 of the statutes is created to read:
108.221 Misclassification; administrative assessments. (1) (a) Any employer described in s. 108.18 (2) (c) or engaged in the painting or drywall finishing of buildings or other structures who knowingly and intentionally provides false information to the department for the purpose of misclassifying or attempting to misclassify an individual who is an employee of the employer as a nonemployee shall, for each incident, be assessed a penalty by the department in the amount of $500 for each employee who is misclassified, but not to exceed $7,500 per incident.
(b) The department shall consider the following nonexclusive factors in determining whether an employer described under par. (a) knowingly and intentionally provided false information to the department for the purpose of misclassifying or attempting to misclassify an individual who is an employee of the employer as a nonemployee:
1. Whether the employer was previously found to have misclassified an employee in the same or a substantially similar position.
2. Whether the employer was the subject of litigation or a governmental investigation relating to worker misclassification and the employer, as a result of that litigation or investigation, received an opinion or decision from a federal or state court or agency that the subject position or a substantially similar position should be classified as an employee.
(2) Any employer described in s. 108.18 (2) (c) or engaged in the painting or drywall finishing of buildings or other structures who, through coercion, requires an individual to adopt the status of a nonemployee shall be assessed a penalty by the department in the amount of $1,000 for each individual so coerced, but not to exceed $10,000 per calendar year.
(3) Assessments under subs. (1) and (2) shall be deposited in the unemployment program integrity fund.
334,93
Section
93. 108.225 (1) (a) of the statutes is amended to read:
108.225 (1) (a) "Contribution" includes a reimbursement or assessment under s. 108.15, 108.151, or 108.152, or 108.155, interest for a nontimely payment, fees, and any payment due for a forfeiture imposed upon an employing unit under s. 108.04 (11) (c) or other penalty assessed by the department under this chapter.
334,94
Section
94. 108.24 (2m) of the statutes is amended to read:
108.24 (2m) Any employer described in s. 108.18 (2) (c) or engaged in the painting or drywall finishing of buildings or other structures who willfully, after having previously been assessed an administrative penalty by the department under s. 108.221 (1), knowingly and intentionally provides false information to the department for the purpose of misclassifying or attempting to misclassify an individual who is an employee of the employer as a nonemployee shall be fined $1,000 for each employee who is misclassified, subject to a maximum fine of $25,000 for each violation. The department may refer violations of this subsection for prosecution by the department of justice or the district attorney for the county in which the violation occurred.
334,95
Section
95. 111.327 of the statutes is repealed.
334,101
Section
101.
Nonstatutory provisions.
(1)
Unemployment insurance; repeal of program integrity fund sunset. The repeal of
2011 Wisconsin Act 198, sections
4m,
6m,
37m, and
47m (1) and
2013 Wisconsin Act 36, section
236m applies notwithstanding section 990.03 of the statutes.
334,102
Section
102
.
Initial applicability.
(1) Concealment by claimants. The renumbering and amendment of section 108.04 (11) (g) of the statutes and the creation of section 108.04 (11) (g) 2. and 3. of the statutes first apply to determinations issued under section 108.09 of the statutes on the effective date of this subsection.
(2)
Concurrent receipt of SSDI and UI benefits. The treatment of section 108.04 (2) (h) and (12) (f) 1., 1m., 2., 2m., and 3. b. to d. of the statutes first applies retroactively to determinations issued under section 108.09 of the statutes on the effective date of this subsection.
(3) Judicial review changes. The treatment of sections 108.09 (4o), (7) (a), (b), and (c) to (h) and 108.10 (4) of the statutes first applies to actions filed on the effective date of this subsection.
(4) Able and available determinations. The treatment of sections 108.04 (1) (b) and (bm), (7) (c), (cg), and (h), (8) (e), and (16) (b), 108.14 (8n) (e), and 108.141 (7) (a) of the statutes first applies to determinations issued under section 108.09 of the statutes on the effective date of this subsection.
(5) Personal liability of LLP partners. The treatment of section 108.22 (9) of the statutes first applies to determinations issued under section 108.10 of the statutes on the effective date of this subsection.
(6)
Suitable work. The treatment of section 108.04 (7) (e) and (8) (c), (dm), and (em) of the statutes, the renumbering and amendment of section 108.04 (8) (d) of the statutes, and the creation of section 108.04 (8) (d) 2. of the statutes first apply to determinations issued under section 108.09 of the statutes on the effective date of this subsection.
(7)
Receipt of worker's compensation. The treatment of section 108.04 (12) (e) of the statutes first applies to determinations issued under section 108.09 of the statutes on the effective date of this subsection.
(8) Misclassification; assessments and penalties. The treatment of sections 102.07 (8) (d), 108.221, 108.24 (2m), and 111.327 of the statutes first applies to violations committed on the effective date of this subsection.
334,103
Section
103.
Effective dates. This act takes effect on the first Sunday after publication, except as follows:
(1) Concurrent receipt of SSDI and UI benefits. The treatment of section 108.04 (2) (h) and (12) (f) 1., 1m., 2., 2m., and 3. b. to d. of the statutes and Section 102 (2) of this act take effect retroactively to January 5, 2014.
(2) Reimbursable employer identity theft charging. The treatment of sections 108.02 (21) (b), 108.04 (13) (d) 3. (intro.) and a. and 4. (intro.), a., and c., 108.151 (4) (b), 108.152 (6) (a) (intro.), 108.155, 108.16 (6) (g), (6m) (i), (7m), and (10), 108.22 (1) (b) and (c) and (1m), and 108.225 (1) (a) of the statutes, the renumbering and amendment of section 108.151 (3) (b) of the statutes, and the creation of section 108.151 (3) (b) 2. of the statutes take effect on October 2, 2016.
(3) Judicial review changes. The treatment of sections 108.09 (4o), (7) (a), (b), and (c) to (h) and 108.10 (4) of the statutes and Section 102 (3) of this act take effect on the first day of the 5th month beginning after publication.
(4) Suitable work. The treatment of section 108.04 (7) (e) and (8) (c), (dm), and (em) of the statutes, the renumbering and amendment of section 108.04 (8) (d) of the statutes, and the creation of section 108.04 (8) (d) 2. of the statutes and Section 102 (6) of this act take effect on the 5th Sunday beginning after publication.
(5) Receipt of worker's compensation. The treatment of section 108.04 (12) (e) of the statutes and Section 102 (7) of this act take effect on the 5th Sunday beginning after publication.
(6) Misclassification; assessments and penalties. The treatment of sections 102.07 (8) (d), 108.19 (1s) (a) 4., 108.221, 108.24 (2m), and 111.327 of the statutes and Section 102 (8) of this act take effect on the first Sunday of the 7th month beginning after publication.
