Register October 2007 No. 622
Chapter DWD 130
WAGES FOR BENEFIT PURPOSES
DWD 130.001   Definitions.
DWD 130.01   Purpose.
DWD 130.05   Value of room or meals.
DWD 130.07   Internal revenue code requirements.
Ch. DWD 130 Note Note: Chapter Ind-UC 130 was renumbered to be chapter ILHR 130 under s. 13.93 (2m) (b) 1. and 2., Register, August, 1987, No. 380; Chapter ILHR 130 was revised under s. 13.93 (2m) (b) 5., Stats., Register, November, 1989, No. 407. Chapter ILHR 130 was renumbered Chapter DWD 130 under s. 13.93 (2m) (b) 1., Stats., and corrections made under s. 13.93 (2m) (b) 6. and 7., Stats., Register, June, 1997, No. 498.
DWD 130.001 DWD 130.001Definitions. Unless the context clearly indicates a different meaning, the definitions in ch. DWD 100 apply to this chapter.
DWD 130.001 History History: Cr. Register, September, 1995, No. 477, eff. 10-1-95.
DWD 130.01 DWD 130.01Purpose. The definition of wages in s. 108.02 (26), Stats., is patterned after the FUTA definition of wages found in 26 USC 3306 (b). This chapter clarifies how the department shall apply the definition of wages in s. 108.02 (26), Stats., for benefit purposes. This chapter also specifies changes to the definition of wages in s. 108.02 (26), Stats., and provides interpretations that may be inconsistent with those applied to 26 USC 3306 (b), under the authority granted in s. 108.015, Stats.
DWD 130.01 History History: CR 07-039: cr. Register October 2007, No. 622, eff. 11-1-07.
DWD 130.01 Note DWD 130.03 Treatment of “tips". History: 1-2-56; am. (2) (intro.) and (a), r. and recr. (3), Register, September, 1968, No. 153, eff. 10-1-68; CR 07-039: r. Register October 2007, No. 622, eff. 11-1-07.
DWD 130.05 DWD 130.05Value of room or meals. The provisions of s. DWD 101.05, relating to the value of room or meals for contribution purposes, shall also apply for benefit purposes.
DWD 130.05 History History: Cr. Register, September, 1957, No. 21, eff. 10-1-57; CR 07-039: am. Register October 2007, No. 622, eff. 11-1-07.
DWD 130.07 DWD 130.07Internal revenue code requirements. When s. 108.02 (26), Stats., or FUTA require that a payment meet the requirements of a particular section of the internal revenue code to not be considered wages, the employer shall demonstrate to the satisfaction of the department that the payment meets such requirements.
DWD 130.07 History History: Cr. Register, September, 1957, No. 21, eff. 10-1-57; CR 07-039: r. and recr. Register October 2007, No. 622, eff. 11-1-07.
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Published under s. 35.93, Stats. Updated on the first day of each month. Entire code is always current. The Register date on each page is the date the chapter was last published.