Chapter DWD 110

DWD 110.06 History History: Cr. Register, June, 1990, No. 414, eff. 7-1-90; emerg. renum. from ILHR 110.11 and am. (1) and (7), eff. 2-19-93; renum. from ILHR 110.11 and am. (1) and (7), Register, May, 1993, No. 449, eff. 6-1-93; CR 18-033: am. (5) (a), (b) (intro.), 1., 2., (c), (d) Register May 2019 No. 761, eff. 6-1-19.

DWD 110.07 DWD 110.07 Due date for certain reports; contribution reports; reimbursement financing.

DWD 110.07(1) (1) Newly subject employers; payment of contributions. Under s. 108.17 (1m), Stats., an employer which becomes newly subject to the contribution provisions of ch. 108, Stats., based on employment during any year shall pay contributions based on payroll for all quarters beginning with the first quarter in the year in which the employer became subject to ch. 108, Stats. The employer shall pay such contributions by the close of the month next following the first full quarter occurring after the quarter during which the liability was incurred except that the due date may not be later than January 31 of the succeeding year.

DWD 110.07(2) (2) Election of reimbursement financing; notices and assurances.

DWD 110.07(2)(a) (a) Any notice of election of reimbursement financing by an employer other than a newly subject employer under sub. (1) and any assurance of reimbursement are delinquent unless the department receives the notice or assurance by its due date. If the due date of the notice or assurance 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.

DWD 110.07(2)(b) (b) A nonprofit organization which discontinues participation in a group reimbursement account under s. 108.151 (6), Stats., may elect reimbursement financing in its own name by filing a notice of election of reimbursement financing with the department on or before December 31 of the year in which the group reimbursement account is terminated.

DWD 110.07(3) (3) Filing of contribution reports; general due dates.

DWD 110.07(3)(a) (a) Each employer, including employers subject to reimbursement financing under s. 108.15, 108.151 or 108.152, Stats., shall file a contribution report with the department for each quarter the employer is subject to ch. 108, Stats., whether or not any contributions or reimbursement payments are due for each quarter. Each employer shall pay any required contributions to the department when filing the report, except that employers subject to reimbursement financing shall submit reimbursement payments when billed by the department. The department may exempt any employer whose account the department has placed on inactive status from the filing requirements of this subsection. The department may also exempt any employer whose business reflects a seasonal pattern from the filing requirements of this subsection for quarters in which the employer customarily has no payroll.

DWD 110.07(3)(b) (b) Except as otherwise provided in this section, under s. 108.17 (2), Stats., the due dates for each contribution report are as follows:

DWD 110.07(3)(b)1. 1. The first quarterly report covering the months of January, February and March is due on the following April 30th;

DWD 110.07(3)(b)2. 2. The second quarterly report covering the months of April, May and June is due on the following July 31st;

DWD 110.07(3)(b)3. 3. The third quarterly report covering the months of July, August and September is due on the following October 31st;

DWD 110.07(3)(b)4. 4. The fourth quarterly report covering the months of October, November and December is due on the following January 31st.

DWD 110.07(4) (4) Due dates falling on weekends and holidays. Under s. 108.22 (1) (b) and (c), Stats., any contribution report or payment is delinquent unless the department receives the report or payment by its due date. If the due date of the report or payment 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.

DWD 110.07(6) (6) Monthly reporting in certain cases. The department may require an employer which is delinquent in submitting a contribution report or payment required under this chapter or under ch. 108, Stats., to submit succeeding contribution reports on a monthly basis until the department again approves a return to quarterly reporting. The employer shall submit the payments by the close of the month next following the end of each month.

DWD 110.07(8) (8) Payments. An employer shall remit contributions and any other payments due under ch. 108, Stats., as directed by the department.

DWD 110.07 History History: Cr. Register, June, 1990, No. 414, eff. 7-1-90; emerg. renum. from ILHR 110.06 eff. 2-19-93; renum. from ILHR 110.06, Register, May, 1993, No. 449, eff. 6-1-93; am. (8), Register, September, 2000, No. 537, eff. 10-1-00; CR 18-033: am. (3) (a), (4), r. (5), (7), am. (8) Register May 2019 No. 761, eff. 6-1-19; republished to correct a transcription error in (8) Register May 2020 No. 773.

DWD 110.08 DWD 110.08 General provisions relating to reporting wages on the employer’s contribution report.

DWD 110.08(1) (1) Wisconsin total wages. Each employer shall report all covered wages paid or constructively paid during the applicable quarter on the employer’s contribution report.

DWD 110.08(2) (2) Defined taxable payroll. An employer’s defined taxable payroll is the amount of covered wages of the payroll base and shall be reported on the contribution report.

DWD 110.08 History History: Cr. Register, June, 1990, No. 414, eff. 7-1-90; emerg. renum. from ILHR 110.07 eff. 2-19-93; renum. from ILHR 110.07, Register, May, 1993, No. 449, eff. 6-1-93; CR 18-033: am. (2) Register May 2019 No. 761, eff. 6-1-19.

DWD 110.09 DWD 110.09 Termination of coverage.

DWD 110.09(1) (1) Procedure. Under s. 108.02 (13) (i), Stats., the department may, on its own motion or on application by the employer, terminate coverage and close the employer’s account if any of the following apply:

DWD 110.09(1)(a) (a) The employer ceases to exist.

DWD 110.09(1)(b) (b) The employer transfers its entire business.

DWD 110.09(1)(c) (c) The employer has not met the minimum payroll or employment requirements or is not otherwise subject under s. 108.02 (13) (b) to (g), Stats., for a calendar year.

DWD 110.09(2) (2) Effective dates of termination. If the termination of coverage is based on an employer’s application, the department shall terminate coverage and close the employer’s account at the close of the quarter in which the department received the application. If the department terminates an employer’s coverage on its own motion, the department shall close the account as of the date specified in the notice of termination.

DWD 110.09(3) (3) Employers of agricultural labor or domestic service.

DWD 110.09(3)(a) (a) The department may make a refund of any contributions paid on employment excluded under s. 108.02 (15) (k) 1. or 2., Stats., by an employer of agricultural labor or domestic service whose coverage has been terminated, unless the department paid benefits based on this excluded employment.

DWD 110.09(3)(b) (b) An employer of agricultural labor or domestic service which no longer meets the minimum payroll or employment requirements under s. 108.02 (13) (c) or (d), Stats., shall continue to report all payroll to the department as long as the employer is subject under another provision of s. 108.02 (13), Stats.

DWD 110.09 History History: Cr. Register, June, 1990, No. 414, eff. 7-1-90; emerg. rn. from ILHR 110.16 eff. 2-19-93; rn. from ILHR 110.16, Register, May, 1993, No. 449, eff. 6-1-93; CR 18-033: am. (1) Register May 2019 No. 761, eff. 6-1-19.

DWD 110.10 DWD 110.10 Reactivating employer accounts.

DWD 110.10(1) (1) If the balance in the employer’s account is to be or has been credited to the balancing account under s. 108.16 (6) (c), Stats., the department may reactivate the employer’s account, on its own motion or at the employer’s request, as of the date of coverage if any of the following apply:

DWD 110.10(1)(a) (a) The employer had payroll within 6 months of the effective date of a determination terminating coverage under s. 108.02 (13) (i), Stats.

DWD 110.10(1)(b) (b) The account was closed because the employer failed to report any payroll.

DWD 110.10 History History: Cr. Register, June, 1990, No. 414, eff. 7-1-90; emerg. renum. from ILHR 110.17, eff. 2-19-93; renum. from ILHR 110.17, Register, May, 1993, No. 449, eff. 6-1-93; CR 18-033: am. (1) (intro.), (a) Register May 2019 No. 761, eff. 6-1-19.