1995 WISCONSIN ACT 118
An Act to repeal 108.04 (1) (gm) 1. and 2., 108.04 (8) (g), 108.05 (1) (d) and (e), 108.09 (4) (f) and 108.09 (4) (i); to renumber 108.02 (12) (b) 1. and 2., 108.02 (12) (c), 108.02 (12) (e), 108.04 (1) (gm) 3. to 5. and 108.09 (4) (h); to renumber and amend 108.02 (12) (b) (intro.), 108.04 (1) (gm) 6., 108.09 (4) (g) and 108.09 (4) (hm); to amend 108.02 (12) (a), 108.02 (12) (f), 108.02 (15m) (intro.), 108.02 (26) (c) 5., 108.04 (2) (a) 2., 108.04 (2) (e), 108.04 (7) (r), 108.04 (11) (b) 1., 108.04 (17) (c) (intro.), (f) and (i), 108.05 (1) (f) (intro.), 108.05 (7) (f) 2., 108.05 (9), 108.06 (2) (a) (intro.), 108.07 (3), 108.07 (3m), 108.07 (5) (c), 108.13 (title) and (1) to (3), 108.14 (8n) (e), 108.141 (1) (d) and (7) (a), 108.15 (3) (a) and (e) and (9) (a) and (c), 108.151 (1), (2) (b) and (6) (a), 108.16 (6m) (a), 108.18 (2) (a), (b) (intro.), (c) and (d), 108.18 (2) (d) and 185.981 (5); to repeal and recreate 108.09 (4) (c) to (e); and to create 71.67 (7), 108.02 (12) (b), 108.04 (1) (gm) 4., 108.05 (1) (g) and (h), 108.05 (10), 108.07 (3r), 108.07 (8), 108.09 (2) (bm), 108.09 (4) (a) (title), 108.09 (4) (b) (title), 108.09 (4) (f) (title), 108.09 (4s), 108.13 (5) and 108.135 of the statutes; relating to: various changes in the unemployment compensation law, unemployment compensation coverage for employes of cooperative sickness care associations and withholding of certain amounts from unemployment compensation for payment of income taxes and providing a penalty.
The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:
118,1
Section 1
. 71.67 (7) of the statutes is created to read:
71.67 (7) Withholding from unemployment compensation. (a) The department of industry, labor and human relations may, in accordance with s. 108.135, deduct and withhold from any unemployment compensation payment, on a form prepared by the department of industry, labor and human relations, a portion of the payment as Wisconsin income tax. The department of industry, labor and human relations shall deposit the amounts withheld, on a monthly basis, as provided in s. 108.135 (6).
(b) The department of industry, labor and human relations shall furnish to each claimant who receives benefits during any year, on or before January 31 of the succeeding year, at least one legible copy of a written statement showing all of the following:
1. The name of the claimant and that claimant's social security number.
2. The gross amount of unemployment compensation that is subject to withholding under par. (a).
3. The total amount deducted and withheld under par. (a).
(c) 1. If the department of revenue so requires, the claimant shall furnish the department of revenue with one copy of the written statement that he or she receives under par. (b), along with his or her income tax return for the year.
2. The department of industry, labor and human relations shall furnish the department of revenue with a copy of any statement that is furnished to the claimant under par. (b).
118,2
Section 2
. 108.02 (12) (a) of the statutes is amended to read:
108.02 (12) (a) “Employe" means any individual who is or has been performing services for an employing unit, in an employment, whether or not the individual is paid directly by such employing unit; except as provided in par. (b) or (e), (c) or (d).
118,3
Section 3
. 108.02 (12) (b) of the statutes is created to read:
108.02 (12) (b) Paragraph (a) does not apply to an individual performing services in a capacity other than as a contract operator with a carrier or as a skidding operator or piece cutter with a forest products manufacturer or a logging contractor, if the employing unit satisfies the department that:
1. The individual:
a. Holds or has applied for an employer identification number with the federal internal revenue service; or
b. Has filed business or self-employment income tax returns with the federal internal revenue service based on such services in the previous year; and
2. The individual meets 6 or more of the following conditions:
a. The individual maintains a separate business with his or her own office, equipment, materials and other facilities.
b. The individual operates under contracts to perform specific services for specific amounts of money and under which the individual controls the means and method of performing the services.
c. The individual incurs the main expenses related to the services that he or she performs under contract.
d. The individual is responsible for the satisfactory completion of the services that he or she contracts to perform and is liable for a failure to satisfactorily complete the services.
e. The individual receives compensation for services performed under a contract on a commission or per-job or competitive-bid basis and not on any other basis.
f. The individual may realize a profit or suffer a loss under contracts to perform services.
g. The individual has recurring business liabilities or obligations.
h. The success or failure of the individual's business depends on the relationship of business receipts to expenditures.
118,4
Section 4
. 108.02 (12) (b) (intro.) of the statutes is renumbered 108.02 (12) (c) (intro.) and amended to read:
108.02 (12) (c) (intro.) Paragraph (a) shall does not apply to an individual performing services for an employing unit in a capacity as a contract operator with a carrier or as a skidding operator or piece cutter with a forest products manufacturer or a logging contractor if the employing unit satisfies the department as to both the following conditions:
118,5
Section 5
. 108.02 (12) (b) 1. and 2. of the statutes are renumbered 108.02 (12) (c) 1. and 2.
118,6
Section 6
. 108.02 (12) (c) of the statutes is renumbered 108.02 (12) (e).
118,7
Section 7
. 108.02 (12) (e) of the statutes is renumbered 108.02 (12) (d).
118,8
Section 8
. 108.02 (12) (f) of the statutes is amended to read:
108.02 (12) (f) The department shall may promulgate rules to ensure the consistent application of this subsection.
118,9
Section 9
. 108.02 (15m) (intro.) of the statutes is amended to read:
108.02 (15m) Family corporation. (intro.) “Family Except as provided in s. 108.04 (7) (r), “family corporation" means:
118,10
Section 10
. 108.02 (26) (c) 5. of the statutes is amended to read:
108.02 (26) (c) 5. The payment by an employer, without deduction from the remuneration of an employe, of the tax imposed on the employe under 26 USC 3101 with respect to remuneration paid to the employe for domestic service in a private home of the employer or for agricultural labor.
118,11
Section 11
. 108.04 (1) (gm) 1. and 2. of the statutes are repealed.
118,12
Section 12
. 108.04 (1) (gm) 3. to 5. of the statutes are renumbered 108.04 (1) (gm) 1. to 3.
118,13
Section 13
. 108.04 (1) (gm) 4. of the statutes is created to read:
108.04 (1) (gm) 4. Disposition of a total of 75 % or more of the assets of the corporation using one or more of the following methods:
a. Assignment for the benefit of creditors.
b. Surrender to one or more secured creditors or lienholders.
118,14
Section 14
. 108.04 (1) (gm) 6. of the statutes is renumbered 108.04 (1) (gm) 4. c. and amended to read:
108.04 (1) (gm) 4. c. Sale of 75% or more of the assets of the corporation, due to economic inviability, if the sale does not result in ownership or control by substantially the same interests that owned or controlled the family corporation. For purposes of this subdivision, it
It is presumed unless shown to the contrary that a sale, in whole or in part, to a spouse, parent or child of an individual who owned or controlled the family corporation, or to any combination of 2 or more of them, is a sale to substantially the same interests that owned or controlled the family corporation.
118,15
Section 15
. 108.04 (2) (a) 2. of the statutes is amended to read:
108.04 (2) (a) 2. As of that week, the individual has registered for work at a public employment office.
118,16
Section
16. 108.04 (2) (e) of the statutes is amended to read:
108.04 (2) (e) Each claimant shall furnish to the department his or her social security number. A social security card or other document on which the number is shown that is accepted by the department may be used as evidence of the social security number. If a claimant fails, without good cause, to provide a his or her social security number, the claimant is not eligible to receive benefits for the week in which the failure occurs or any subsequent week until the week in which he or she provides the social security number. If the claimant has good cause, he or she is eligible to receive benefits as of the week in which the claimant first files a claim for benefits or first requests the department to reactivate an existing benefit claim.
118,17
Section 17
. 108.04 (7) (r) of the statutes is amended to read:
108.04 (7) (r) Paragraph (a) does not apply if the department determines that the employe has owns or controls, directly or indirectly, an ownership interest specified in sub. (1) (g) 2. or 3., however designated or evidenced, in a family corporation and the employe's employment was terminated by the employer because of an involuntary cessation of the business of the corporation under one or more of the conditions specified in sub. (1) (gm). In this paragraph, “family corporation" has the meaning given in s. 108.02 (15m) and also includes a corporation in which 50% or more of the ownership interest is or was owned or controlled, directly or indirectly, by one or more brothers or sisters of a claimant, or by a combination of one or more brothers or sisters and one or more of the persons specified in s. 108.02 (15m) (a).
118,18
Section 18
. 108.04 (8) (g) of the statutes is repealed.
118,19
Section 19
. 108.04 (11) (b) 1. of the statutes is amended to read:
108.04 (11) (b) 1. Not less than 25% of nor more than 4 times the claimant's benefit rate under s. 108.05 (1) for the week for which the claim is made for any single act of concealment which results in no overpayment or in an overpayment of less than 50% of that benefit rate; or
118,20
Section 20
. 108.04 (17) (c) (intro.), (f) and (i) of the statutes are amended to read:
108.04 (17) (c) (intro.) A school year employe of an educational service agency who performs services in an instructional, research or principal administrative capacity, and who provides such services in an educational institution or to or on behalf of an educational institution, is ineligible for benefits based on such services for any week of unemployment which occurs:
(f) A school year employe of an educational service agency who performs services other than in an instructional, research or principal administrative capacity, and who provides such services in an educational institution or to or on behalf of an educational institution, is ineligible for benefits based on such services for any week of unemployment which occurs during a period between 2 successive academic years or terms if the school year employe performed such services for an educational service agency in the first such year or term and there is reasonable assurance that he or she will perform such services for an educational service agency in the 2nd such year or term.
(i) A school year employe of an educational service agency who performs the services described in par. (c) or (f), and who provides such services in an educational institution or to or on behalf of an educational institution, is ineligible for benefits based on such services for any week of unemployment which occurs during an established and customary vacation period or holiday recess if the school year employe performed such services for an educational service agency in the period immediately before the vacation period or holiday recess, and there is reasonable assurance that the school year employe will perform the services described in par. (c) or (f) for an educational service agency in the period immediately following the vacation period or holiday recess.
118,21
Section 21
. 108.05 (1) (d) and (e) of the statutes are repealed.
118,22
Section 22
. 108.05 (1) (f) (intro.) of the statutes is amended to read:
108.05 (1) (f) (intro.) Each eligible employe shall be paid benefits for each week of total unemployment which commences on or after January 1, 1995, and before January 7, 1996, at the weekly benefit rate specified in this paragraph. Unless sub. (1m) applies, the weekly benefit rate shall equal 4% of the employe's base period wages which were paid during that quarter of the employe's base period in which the employe was paid the highest total wages, rounded down to the nearest whole dollar, except that if that amount is less than the minimum amount shown in the following schedule, no benefits are payable to the employe and if that amount is more than the maximum amount shown in the following schedule, the employe's weekly benefit rate shall be the maximum amount shown in the following schedule and except that if the employe's benefits are exhausted during any week under s. 108.06 (1), the employe shall be paid the remaining amount of benefits payable to the employe in lieu of the amount shown in the following schedule: [See Figure 108.05 (1) (f) following]
118,23
Section 23
. 108.05 (1) (g) and (h) of the statutes are created to read:
108.05 (1) (g) Each eligible employe shall be paid benefits for each week of total unemployment which commences on or after January 7, 1996, and before January 5, 1997, at the weekly benefit rate specified in this paragraph. Unless sub. (1m) applies, the weekly benefit rate shall equal 4% of the employe's base period wages which were paid during that quarter of the employe's base period in which the employe was paid the highest total wages, rounded down to the nearest whole dollar, except that if that amount is less than the minimum amount shown in the following schedule, no benefits are payable to the employe and if that amount is more than the maximum amount shown in the following schedule, the employe's weekly benefit rate shall be the maximum amount shown in the following schedule and except that if the employe's benefits are exhausted during any week under s. 108.06 (1), the employe shall be paid the remaining amount of benefits payable to the employe in lieu of the amount shown in the following schedule: [See Figure 108.05 (1) (g) following]
Figure 108.05 (1) (g):
(h) Each eligible employe shall be paid benefits for each week of total unemployment which commences on or after January 5, 1997, at the weekly benefit rate specified in this paragraph. Unless sub. (1m) applies, the weekly benefit rate shall equal 4% of the employe's base period wages which were paid during that quarter of the employe's base period in which the employe was paid the highest total wages, rounded down to the nearest whole dollar, except that if that amount is less than the minimum amount shown in the following schedule, no benefits are payable to the employe and if that amount is more than the maximum amount shown in the following schedule, the employe's weekly benefit rate shall be the maximum amount shown in the following schedule and except that if the employe's benefits are exhausted during any week under s. 108.06 (1), the employe shall be paid the remaining amount of benefits payable to the employe in lieu of the amount shown in the following schedule: [See Figure 108.05 (1) (h) following]
Figure 108.05 (1) (h):
118,24
Section 24
. 108.05 (7) (f) 2. of the statutes is amended to read:
108.05 (7) (f) 2. If the pension payment is received under another retirement system, the claimant has base period wages from the employer from which the pension payment is received, the claimant has performed work for that employer since the start of the claimant's base period, and that work or remuneration for that work affirmatively affected the claimant's eligibility for or increased the amount of the pension payment, the department shall reduce the weekly benefits payable for a week of partial or total unemployment by 50% of the weekly pension amount, or by the percentage of the employer's contribution if acceptable evidence of a contribution by the employer other than 50% is furnished to the department.
118,25
Section 25
. 108.05 (9) of the statutes is amended to read:
108.05 (9) Rounding of benefit amounts. Notwithstanding sub. (1), benefits payable for a week of unemployment as a result of applying sub. (1m), (3) or (7) or s. 108.04 (11) or (12), 108.06 (1) or, 108.13 (4) or (5) or 108.135 shall be rounded down to the next lowest dollar.
118,26
Section 26
. 108.05 (10) of the statutes is created to read:
108.05 (10) Deductions from benefit payments. After calculating the benefit payment due to be paid for a week under subs. (1) to (7), the department shall make deductions from that payment to the extent that the payment is sufficient to make the following payments in the following order:
(a) First, to recover forfeitures assessed under s. 108.04 (11).
(b) Second, to recover overpayments under s. 108.22 (8) (b).
(c) Third, to pay child support obligations under s. 108.13 (4).
(d) Fourth, to withhold federal income taxes under s. 108.135.
(e) Fifth, to withhold state income taxes under s. 108.135.
(f) Sixth, to deduct amounts for any purpose authorized under s. 108.13 (5).
118,27
Section 27
. 108.06 (2) (a) (intro.) of the statutes is amended to read:
