SB684,47,10
91. All amounts collected under s. 108.04 (11) (bh) other than the amounts
10required to be deposited in the fund under s. 108.16 (6) (n).
SB684,85
11Section
85. 108.19 (1s) (a) 2. of the statutes is created to read:
SB684,47,1312
108.19
(1s) (a) 2. Assessments levied and deposited into the unemployment
13program integrity fund under sub. (1f).
SB684,86
14Section
86. 108.19 (1s) (a) 3. of the statutes is created to read:
SB684,47,1515
108.19
(1s) (a) 3. Amounts transferred under sub. (1m).
SB684,87
16Section
87. 108.19 (1s) (a) 4. of the statutes is created to read:
SB684,47,1717
108.19
(1s) (a) 4. Assessments under s. 108.221 (1) and (2).
SB684,88
18Section
88. 108.22 (1) (b) of the statutes is amended to read:
SB684,47,2319
108.22
(1) (b) If the due date of a report or payment under s. 108.15 (5) (b),
20108.151 (5) (f) or (7),
108.155, 108.16 (8), 108.17, or 108.205 would otherwise be a
21Saturday, Sunday, or legal holiday under state or federal law, the due date is the next
22following day which is not a Saturday, Sunday, or legal holiday under state or federal
23law.
SB684,89
24Section
89. 108.22 (1) (c) of the statutes is amended to read:
SB684,48,8
1108.22
(1) (c) Any report or payment, except a payment required by s. 108.15
2(5) (b)
or, 108.151 (5) (f) or (7)
, or 108.155, to which this subsection applies is
3delinquent, within the meaning of par. (a), unless it is received by the department,
4in the form prescribed by law or rule of the department, no later than its due date
5as determined under par. (b). Any payment required by s. 108.15 (5) (b)
or, 108.151
6(5) (f) or (7)
, or 108.155 is delinquent, within the meaning of par. (a), unless it is
7received by the department, in the form prescribed by law, no later than the last day
8of the month in which it is due.
SB684,90
9Section
90. 108.22 (1m) of the statutes is amended to read:
SB684,48,2310
108.22
(1m) If an employer owes any contributions, reimbursements
, or
11assessments under s. 108.15, 108.151,
108.155, or 108.19 (1m), interest, fees, or
12payments for forfeitures or other penalties to the department under this chapter and
13fails to pay the amount owed, the department has a perfected lien upon the
14employer's right, title, and interest in all of its real and personal property located in
15this state in the amount finally determined to be owed, plus costs. Except where
16creation of a lien is barred or stayed by bankruptcy or other insolvency law, the lien
17is effective when the department issues a determination of the amount owed under
18s. 108.10 (1) and shall continue until the amount owed, plus costs and interest to the
19date of payment, is paid. If a lien is initially barred or stayed by bankruptcy or other
20insolvency law, it shall become effective immediately upon expiration or removal of
21such bar or stay. The perfected lien does not give the department priority over
22lienholders, mortgagees, purchasers for value, judgment creditors, and pledges
23whose interests have been recorded before the department's lien is recorded.
SB684,91
24Section
91. 108.22 (9) of the statutes is amended to read:
SB684,49,25
1108.22
(9) An individual who is an officer, employee, member
or, manager
,
2partner, or other responsible person holding at least
20% 20 percent of the ownership
3interest of a corporation
or of a , limited liability company
, or other business
4association subject to this chapter, and who has control or supervision of or
5responsibility for filing any required contribution reports or making payment of
6contributions, and who willfully fails to file such reports or to make such payments
7to the department, or to ensure that such reports are filed or that such payments are
8made, may be found personally liable for such amounts, including interest, tardy
9payment or filing fees, costs and other fees, in the event that after proper proceedings
10for the collection of such amounts, as provided in this chapter, the corporation
or, 11limited liability company
, or other business association is unable to pay such
12amounts to the department. Ownership interest of a corporation
or, limited liability
13company
, or other business association includes ownership or control, directly or
14indirectly, by legally enforceable means or otherwise, by the individual, by the
15individual's spouse or child, by the individual's parent if the individual is under age
1618, or by a combination of 2 or more of them, and such ownership interest of a parent
17corporation
or, limited liability company
, or other business association of which the
18corporation
or, limited liability company
, or other business association unable to pay
19such amounts is a wholly owned subsidiary. The personal liability of such officer,
20employee, member
or, manager
, partner, or other responsible person as provided in
21this subsection survives dissolution, reorganization, bankruptcy, receivership,
22assignment for the benefit of creditors, judicially confirmed extension or
23composition, or any analogous situation of the corporation
or, limited liability
24company
, or other business association and shall be set forth in a determination or
25decision issued under s. 108.10.
SB684,92
1Section
92. 108.221 of the statutes is created to read:
SB684,50,8
2108.221 Misclassification; administrative assessments. (1) (a) Any
3employer described in s. 108.18 (2) (c) or engaged in the painting or drywall finishing
4of buildings or other structures who knowingly and intentionally provides false
5information to the department for the purpose of misclassifying or attempting to
6misclassify an individual who is an employee of the employer as a nonemployee shall,
7for each incident, be assessed a penalty by the department in the amount of $500 for
8each employee who is misclassified, but not to exceed $7,500 per incident.
SB684,50,139
(b) The department shall consider the following nonexclusive factors in
10determining whether an employer described under par. (a) knowingly and
11intentionally provided false information to the department for the purpose of
12misclassifying or attempting to misclassify an individual who is an employee of the
13employer as a nonemployee:
SB684,50,1514
1. Whether the employer was previously found to have misclassified an
15employee in the same or a substantially similar position.
SB684,50,2016
2. Whether the employer was the subject of litigation or a governmental
17investigation relating to worker misclassification and the employer, as a result of
18that litigation or investigation, received an opinion or decision from a federal or state
19court or agency that the subject position or a substantially similar position should
20be classified as an employee.
SB684,50,25
21(2) Any employer described in s. 108.18 (2) (c) or engaged in the painting or
22drywall finishing of buildings or other structures who, through coercion, requires an
23individual to adopt the status of a nonemployee shall be assessed a penalty by the
24department in the amount of $1,000 for each individual so coerced, but not to exceed
25$10,000 per calendar year.
SB684,51,2
1(3) Assessments under subs. (1) and (2) shall be deposited in the
2unemployment program integrity fund.
SB684,93
3Section
93. 108.225 (1) (a) of the statutes is amended to read:
SB684,51,74
108.225
(1) (a) "Contribution" includes a reimbursement or assessment under
5s. 108.15, 108.151,
or 108.152,
or 108.155, interest for a nontimely payment, fees, and
6any payment due for a forfeiture imposed upon an employing unit under s. 108.04
7(11) (c) or other penalty assessed by the department under this chapter.
SB684,94
8Section
94. 108.24 (2m) of the statutes is amended to read:
SB684,51,189
108.24
(2m) Any employer described in s. 108.18 (2) (c) or engaged in the
10painting or drywall finishing of buildings or other structures who
willfully, after
11having previously been assessed an administrative penalty by the department under
12s. 108.221 (1), knowingly and intentionally provides false information to the
13department for the purpose of misclassifying or attempting to misclassify an
14individual who is an employee of the employer as a nonemployee shall be fined
$1,000
15for each employee who is misclassified, subject to a maximum fine of $25,000 for each
16violation.
The department may refer violations of this subsection for prosecution by
17the department of justice or the district attorney for the county in which the violation
18occurred.
SB684,95
19Section
95. 111.327 of the statutes is repealed.
SB684,101
1Section
101.
Nonstatutory provisions.
SB684,52,52
(1)
Unemployment insurance; repeal of program integrity fund sunset. The
3repeal of
2011 Wisconsin Act 198, sections
4m,
6m,
37m, and
47m (1) and
2013
4Wisconsin Act 36, section
236m applies notwithstanding section 990.03 of the
5statutes.
SB684,102
6Section
102
.
Initial applicability.
SB684,52,107
(1)
Concealment by claimants. The renumbering and amendment of section
8108.04 (11) (g) of the statutes and the creation of section 108.04 (11) (g) 2. and 3. of
9the statutes first apply to determinations issued under section 108.09 of the statutes
10on the effective date of this subsection.
SB684,52,1411
(2)
Concurrent receipt of SSDI and UI benefits. The treatment of section
12108.04 (2) (h) and (12) (f) 1., 1m., 2., 2m., and 3. b. to d. of the statutes first applies
13retroactively to determinations issued under section 108.09 of the statutes on the
14effective date of this subsection.
SB684,52,1715
(3)
Judicial review changes. The treatment of sections 108.09 (4o), (7) (a), (b),
16and (c) to (h) and 108.10 (4) of the statutes first applies to actions filed on the effective
17date of this subsection.
SB684,52,2118
(4)
Able and available determinations. The treatment of sections 108.04 (1)
19(b) and (bm), (7) (c), (cg), and (h), (8) (e), and (16) (b), 108.14 (8n) (e), and 108.141 (7)
20(a) of the statutes first applies to determinations issued under section 108.09 of the
21statutes on the effective date of this subsection.
SB684,52,2422
(5)
Personal liability of LLP partners. The treatment of section 108.22 (9)
23of the statutes first applies to determinations issued under section 108.10 of the
24statutes on the effective date of this subsection.
SB684,53,5
1(6)
Suitable work. The treatment of section 108.04 (7) (e) and (8) (c), (dm), and
2(em) of the statutes, the renumbering and amendment of section 108.04 (8) (d) of the
3statutes, and the creation of section 108.04 (8) (d) 2. of the statutes first apply to
4determinations issued under section 108.09 of the statutes on the effective date of
5this subsection.
SB684,53,86
(7)
Receipt of worker's compensation. The treatment of section 108.04 (12) (e)
7of the statutes first applies to determinations issued under section 108.09 of the
8statutes on the effective date of this subsection.
SB684,53,119
(8)
Misclassification; assessments and penalties. The treatment of sections
10102.07 (8) (d), 108.221, 108.24 (2m), and 111.327 of the statutes first applies to
11violations committed on the effective date of this subsection.
SB684,103
12Section
103.
Effective dates. This act takes effect on the first Sunday after
13publication, except as follows:
SB684,53,1614
(1)
Concurrent receipt of SSDI and UI benefits. The treatment of section
15108.04 (2) (h) and (12) (f) 1., 1m., 2., 2m., and 3. b. to d. of the statutes and
Section 16102 (2
) of this act take effect retroactively to January 5, 2014.
SB684,53,2217
(2)
Reimbursable employer identity theft charging. The treatment of
18sections 108.02 (21) (b), 108.04 (13) (d) 3. (intro.) and a. and 4. (intro.), a., and c.,
19108.151 (4) (b), 108.152 (6) (a) (intro.), 108.155, 108.16 (6) (g), (6m) (i), (7m), and (10),
20108.22 (1) (b) and (c) and (1m), and 108.225 (1) (a) of the statutes, the renumbering
21and amendment of section 108.151 (3) (b) of the statutes, and the creation of section
22108.151 (3) (b) 2. of the statutes take effect on October 2, 2016.
SB684,53,2523
(3)
Judicial review changes. The treatment of sections 108.09 (4o), (7) (a), (b),
24and (c) to (h) and 108.10 (4) of the statutes and
Section 102 (3
) of this act take effect
25on the first day of the 5th month beginning after publication.
SB684,54,4
1(4)
Suitable work. The treatment of section 108.04 (7) (e) and (8) (c), (dm), and
2(em) of the statutes, the renumbering and amendment of section 108.04 (8) (d) of the
3statutes, and the creation of section 108.04 (8) (d) 2. of the statutes and
Section 102
4(6) of this act take effect on the 5th Sunday beginning after publication.
SB684,54,75
(5)
Receipt of worker's compensation. The treatment of section 108.04 (12) (e)
6of the statutes and
Section 102 (7) of this act take effect on the 5th Sunday beginning
7after publication.
SB684,54,118
(6)
Misclassification; assessments and penalties. The treatment of sections
9102.07 (8) (d), 108.19 (1s) (a) 4., 108.221, 108.24 (2m), and 111.327 of the statutes and
10Section 102 (8) of this act take effect on the first Sunday of the 7th month beginning
11after publication.