2. The requalifying requirements under subs. (7) and (8) do not apply while the individual is enrolled in such approved training specified in par. (a) 3. or 4.
287,28
Section
28. 108.04 (16) (e) of the statutes is amended to read:
108.04 (16) (e) The department shall charge to the fund's balancing account the cost of benefits paid to an individual that are otherwise chargeable to the account of an employer that is subject to the contribution requirements of ss. 108.17 and 108.18 if the individual receives benefits based on the application of par. (am), (b),
(c) 2., or (d).
287,29
Section
29. 108.04 (16) (f) of the statutes is created to read:
108.04 (16) (f) As a condition to qualification of a course as approved training for an individual under this subsection, the department may require a certification from the training institution showing the individual's attendance and progress in the course.
287,30
Section
30. 108.05 (3) (b) 1. a., b. and c. of the statutes are amended to read:
108.05 (3) (b) 1. a. The claimant works full time for that employer at least 35 hours in that week at the same or a greater rate of pay, excluding bonuses, incentives, overtime or any other supplement to the earnings, as the claimant was paid by that employer in that quarter of the claimant's base period in which the claimant was paid his or her highest wages;
b. The claimant receives from that employer sick pay, holiday pay, vacation pay or termination pay which, by itself or in combination with wages earned for work performed in that week for that employer, is equivalent to pay for at least 35 hours of full-time work at that same or a greater rate of pay; or
c. The amount that the claimant would have earned within that week from that employer in available work under s. 108.04 (1) (a) which is treated as wages under s. 108.04 (1) (bm), by itself or in combination with the wages earned for work performed in that week for that employer and the pay received under subd. 1. b., is equivalent to pay for at least 35 hours of full-time work at that same or a greater rate of pay.
287,31
Section
31. 108.05 (3) (e) of the statutes is created to read:
108.05 (3) (e) For purposes of this subsection, a bonus or profit-sharing payment is considered to be earned in the week in which the bonus or payment is paid by the employer. A bonus or profit-sharing payment is considered to be paid on the date of the check if payment is made by check, on the date of direct deposit by the employer at a financial institution if payment is deposited by the employer to an employee's account at a financial institution, or on the date that the bonus or payment is received by the employee if any other method of payment is used.
287,32
Section
32. 108.05 (7) (d) 1. (intro.) and a. of the statutes are consolidated, renumbered 108.05 (7) (d) 1. and amended to read:
108.05 (7) (d) 1. If a pension payment is not paid on a weekly basis, the department shall allocate and attribute the payment to specific weeks in accordance with subd. 2. if: a. The the payment is actually or constructively received on a periodic basis; or. If a pension payment is actually or constructively received on other than a periodic basis, the department shall allocate the payment to the week in which it is received.
287,33
Section
33. 108.05 (7) (d) 1. b. of the statutes is renumbered 108.05 (7) (d) 1m. and amended to read:
108.05 (7) (d) 1m. The For purposes of this paragraph, a payment is actually or constructively received on other than a periodic basis and if it has become definitely allocated and payable to the claimant by the close of each such a given week, and the department has provided due notice to the claimant that the payment will be allocated in accordance with subd. 2. b. 1.
287,34
Section
34. 108.05 (7) (d) 2. (intro.) and a. of the statutes are consolidated, renumbered 108.05 (7) (d) 2. and amended to read:
108.05 (7) (d) 2. The department shall allocate a pension payment as follows: a. If the payment that is is actually or constructively received on a periodic basis, the amount allocated by allocating to each week is the fraction of the payment attributable to that week.
287,35
Section
35. 108.05 (7) (d) 2. b. of the statutes is repealed.
108.06 (7) (a) 2. "Training program" means any program of a type specified in s. 108.04 (16) (a).
(b) 4. Is not receiving similar stipends or other training allowances for nontraining costs; and
108.06 (7) (d) No A claimant may receive total benefits under this subsection greater than of not more than 26 times the claimant's weekly benefit rate that applied to the claimant's applicable benefit year while enrolled in a training program. The benefits authorized under this subsection are in addition to any regular benefits, extended benefits, or additional benefits authorized under federal law to which a claimant may be entitled.
108.06 (7) (h) The occupations that qualify as declining or high-demand for purposes of this subsection shall be determined by the department.
(j) The department shall charge benefits paid under this subsection in the same manner as benefits are charged under s. 108.04 (16) (e).
287,40
Section
40. 108.09 (2) (bm) of the statutes is amended to read:
108.09 (2) (bm) In determining whether an individual meets the conditions specified in s. 108.02 (12) (b) 2. a. or b., (bm) 3. or 4., 2. b. or c. or (c) 1., the department shall not consider documents granting operating authority or licenses, or any state or federal laws or federal regulations granting such authority or licenses.
287,41
Section
41. 108.09 (4s) of the statutes is amended to read:
108.09 (4s) Employee status. In determining whether an individual meets the conditions specified in s. 108.02 (12) (b) 2. a. or b., (bm) 3. or 4., 2. b. or c. or (c) 1., the appeal tribunal shall not take administrative notice of or admit into evidence documents granting operating authority or licenses, or any state or federal laws or federal regulations granting such authority or licenses.
287,42
Section
42. 108.10 (4) of the statutes is amended to read:
108.10 (4) The department or the employing unit may commence action for the judicial review of a commission decision under this section, provided the department, or the employing unit, after exhausting the remedies provided under this section, has commenced such action within 30 days after such decision was mailed to the employing unit's last-known address. The scope of judicial review, and the manner thereof insofar as applicable, shall be the same as that provided in s. 108.09 (7). In an action commenced by an employing unit under this section, the department shall be an adverse party under s. 102.23 (1) (a) and shall be named as a party in the complaint commencing the action.
287,43
Section
43. 108.152 (1) (c) of the statutes is repealed.
287,44
Section
44. 108.152 (3) of the statutes is repealed.
287,45
Section
45. 108.152 (6) (title) of the statutes is amended to read:
108.152 (6) (title) Failure to make required payments or file assurance of reimbursement.
287,46
Section
46. 108.152 (6) (a) (intro.) of the statutes is amended to read:
108.152 (6) (a) (intro.) If an Indian tribe or tribal unit fails to pay required contributions, reimbursements in lieu of contributions, penalties, interest, or fees within 90 days of the time that the department transmits to the tribe a final notice of delinquency, or fails to file or maintain the required assurance of reimbursement as provided in subs. (1) (c) and (3):
287,47
Section
47. 108.152 (6) (a) 2. of the statutes is amended to read:
108.152 (6) (a) 2. Any valid election of reimbursement financing is terminated as of the end of the current calendar year and any pending election that fails to meet the requirement to file an assurance of reimbursement under sub. (1) (c) is terminated immediately.
287,48
Section
48. 108.16 (6) (L) and (m) of the statutes are created to read:
108.16 (6) (L) The amount of any overpayments that are recovered by the department by setoff pursuant to s. 71.93 or the amount of any overpayments resulting from fraud that are recovered by the department by offset pursuant to section 6402 (f) of the federal Internal Revenue Code in effect on June 1, 2009, or a similar federal program.
(m) Any amounts collected from assessments levied under s. 108.19 (1m) exceeding the amounts needed to pay interest due on advances from the federal unemployment account under title XII of the Social Security Act (
42 USC 1321 to
1324).
287,49
Section
49. 108.16 (6m) (g) of the statutes is created to read:
108.16 (6m) (g) Any payments of fees or expenses assessed by the U.S. secretary of the treasury under section 6402 (f) of the federal Internal Revenue Code in effect on June 1, 2009, or a similar federal program.
287,50
Section
50. 108.16 (10) of the statutes is amended to read:
108.16 (10) All money withdrawn from the fund shall be used solely in the payment of benefits, exclusive of expenses of administration, and for refunds of sums erroneously paid into the fund, for refund of a positive net balance in an employer's reimbursement account under ss. 108.15 (4) and 108.151 (5) on request by the employer, and for expenditures made pursuant to s. 108.161 and consistently with the federal limitations applicable to s. 108.161, and for payment of fees and expenses for collection of overpayments resulting from fraud that are assessed by the U.S. secretary of the treasury under section 6402 (f) of the federal Internal Revenue Code in effect on June 1, 2009, or a similar federal program.
287,51
Section
51. 108.18 (7) (a) of the statutes is amended to read:
108.18 (7) (a) 1. Except as provided in pars. (b) to (h) (i), any employer may make payments to the fund during the month of November in excess of those required by this section and s. 108.19 (1) and (1e). Each payment shall be credited to the employer's account for the purpose of computing the employer's reserve percentage as of the immediately preceding computation date.
2. Each payment shall be treated as a contribution required and irrevocably paid under this chapter with respect to payrolls preceding the date it is credited except as a refund or credit is authorized under par. (b), (e) or
, (h) or (i).
287,52
Section
52. 108.18 (7) (b) of the statutes is amended to read:
108.18 (7) (b) No Except as provided in par. (i), no employer may, by means of a voluntary contribution under par. (a), reduce the employer's contribution rate to a rate lower than the next lower rate which would have applied to the employer for the following calendar year. Any contributions in excess of the amount required to reduce an employer's rate to the extent permitted under this paragraph shall be applied against any outstanding liability of the employer, or if there is no such liability shall be refunded to the employer or established as a credit, without interest, against future contributions payable by the employer, at the employer's option.
287,53
Section
53. 108.18 (7) (d) of the statutes is amended to read:
108.18 (7) (d) A payment under this subsection is timely if it is received by the department no later than November 30 following the computation date for the calendar year to which it applies, or if mailed is either postmarked no later than that date or is received by the department no later than 3 days after that date.
287,54
Section
54. 108.18 (7) (h) of the statutes is amended to read:
108.18 (7) (h) The department shall establish contributions other than those required by this section and s. 108.19 (1) and (1e) and contributions other than those submitted during the month of November or authorized under par. (f) or (i) 2. as a credit, without interest, against future contributions payable by the employer or shall refund the contributions at the employer's option.
287,55
Section
55. 108.18 (7) (i) of the statutes is created to read:
108.18 (7) (i) 1. An employer that suffers physical damage to its business caused by a catastrophic event for which the employer is not primarily responsible, and incurs benefit charges to its account for layoffs due to that damage may, by means of a voluntary contribution under par. (a), increase the employer's reserve percentage to no greater than the reserve percentage that would have applied to the employer as of the next computation date had that damage not caused the employer to lay off its employees. An employer that makes a voluntary contribution under this subdivision shall notify the department of its election to have its contribution treated in the manner provided in this paragraph and shall submit proof, in the form and manner prescribed by the department, to establish that its employees were laid off due to the catastrophic event.
2. If an employer makes a payment under subd. 1. after November 30 and before November 1 of the succeeding year, the department shall establish the payment as a credit and apply the payment as a voluntary contribution to the employer's account when the next rate computation occurs. Any amount paid to the department in excess of the amount that may be applied under subd. 1 in any year may continue to be held as a credit, without interest, against future required or voluntary contributions for a calendar year or refunded to the employer, at the employer's option.
287,56
Section
56. 108.19 (1m) of the statutes is amended to read:
108.19
(1m) Each employer subject to this chapter as of the date a rate is established under this subsection shall pay an assessment to the administrative account at a rate established by the department sufficient to pay interest due on advances from the federal unemployment account under title XII of the social security act (
42 USC 1321 to
1324). The rate established by the department for employers who finance benefits under s. 108.15 (2), 108.151 (2), or 108.152 (1) shall be 75% of the rate established for other employers. The amount of any employer's assessment shall be the product of the rate established for that employer multiplied by the employer's payroll of the previous calendar year as taken from quarterly employment and wage reports filed by the employer under s. 108.205 (1) or, in the absence of the filing of such reports, estimates made by the department. Each assessment made under this subsection is due on the 30th day commencing after the date on which notice of the assessment is mailed by the department. If the amounts collected under this subsection are in excess of the amounts needed to pay interest due, the
amounts excess shall be
retained in the administrative account and utilized for the purposes specified in s. 108.20 (2m) credited to the balancing account.
287,57
Section
57. 108.20 (3) of the statutes is amended to read:
108.20 (3) There shall be included in the moneys governed by sub. (2m) any amounts collected by the department under ss. 108.04 (11) (c) and (cm) and 108.22 (1) (a), (ac), (ad), and (af) as tardy filing fees, forfeitures, interest on delinquent payments, or other penalties and any excess moneys collected under s. 108.19 (1m).
287,58
Section
58. 108.22 (8) (b) 1. of the statutes is renumbered 108.22 (8) (b) 1. (intro.) and amended to read:
108.22 (8) (b) 1. (intro.) To recover any overpayment to an individual which is not otherwise repaid or recovery of which has not been waived, the department may recoup the amount of the overpayment by:
a. Deducting the amount of the overpayment from benefits the individual would otherwise be eligible to receive, or file;
b. Filing a warrant against the liable individual in the same manner as is provided in this section for collecting delinquent payments from employers, or both;
287,59
Section
59. 108.22 (8) (b) 1. c. and d. of the statutes are created to read:
108.22 (8) (b) 1. c. Setting off the amount of the overpayment against a refund or disbursement due pursuant to s. 71.93; or
d. If the overpayment results from fraud, offsetting the amount of the overpayment against a federal tax refund as provided in section 6402 (f) of the federal Internal Revenue Code in effect on June 1, 2009, or a similar federal program.
287,60
Section
60. 108.24 (3) of the statutes is renumbered 108.24 (3) (a) (intro.) and amended to read:
108.24 (3) (a) (intro.) Any person who makes Whoever does any of the following shall be fined not less than $100 nor more than $1,000 or imprisoned for not more than 90 days or both:
1. Makes a deduction from the wages of an employee because of liability for contributions or payments in lieu of contributions under this chapter or because of the employee's potential right to benefits, or who knowingly
.
2. Knowingly refuses or fails to furnish to an employee any notice, report or information duly required under this chapter by the department to be furnished to such employee, or who, directly.
3. Directly or indirectly, by promise of reemployment or by threat not to employ, to terminate, or not to reemploy or by any other means, attempts to induce an employee to refrain:
a. Refrain from claiming or accepting benefits or to waive, participating in an audit or investigation by the department, or testifying in a hearing held under s, 108.09 or 108.10.
b. Waive any other right under this chapter, or whose rehiring policy has discriminated against a former employee by reason of their having claimed benefits, shall be fined not less than $100 nor more than $500 or imprisoned not more than 90 days, or both; and each such deduction from wages, every day of such refusal or failure, and each such attempt to induce.
(b) Each violation of this subsection constitutes a separate offense.
287,61
Section
61. 108.24 (3) (a) 4. of the statutes is created to read:
108.24 (3) (a) 4. Discriminates or retaliates against an individual because the individual claims benefits, participates in an audit or investigation by the department under this chapter, testifies in a hearing under s. 108.09 or 108.10, or exercises any other right under this chapter.
287,62
Section
62.
Nonstatutory provisions.
(1)
Certain benefit payments validated. Notwithstanding section 108.04 (16), 2007 stats., if any unemployment insurance claimant who was enrolled in training approved under the federal workforce investment act,
29 USC 2822, received benefits concurrently with that enrollment during the period beginning on or after August 23, 2009, and ending on the day before the time that the treatment of section 108.04 (16) of the statutes by this act initially applies, and the claimant was otherwise eligible to receive the benefits, the payment of benefits to the claimant is valid if the claimant would have qualified to receive the benefits under section 108.04 (16) of the statutes, as affected by this act.
(2) Administrative account transfer. Within 30 days after the effective date of this subsection, the treasurer of the unemployment reserve fund shall transfer from the administrative account of the fund to the balancing account of the fund any amount of money in the administrative account as of the date of the transfer that is derived from assessments for interest payments made under section 108.19 (1m) of the statutes and is in excess of the amount needed to make those payments.
287,63
Section
63
.
Initial applicability.
(1) The treatment of sections 108.02 (12) (bm) (intro.) and 1. to 10. and 108.09 (2) (bm) and (4s) of the statutes, with respect to contribution requirements, first applies with respect to services performed after December 31, 2010.
(2) The treatment of sections 108.02 (12) (bm) (intro.) and 1. to 10. and 108.09 (2) (bm) and (4s) of the statutes, with respect to benefit eligibility, first applies with respect to services performed after December 31, 2010.
(3) The treatment of section 108.02 (15) (km) of the statutes, with respect to contribution requirements, first applies with respect to services performed after December 31, 2010.
(4) The treatment of section 108.02 (15) (km) of the statutes, with respect to benefit eligibility, first applies with respect to benefit years beginning on January 2, 2011.
