SB327: Bill Text

SB327,78,23 108.16 (7m) The fund's treasurer may write off, by charging to the fund's balancing account, any delinquent unemployment compensation contribution, reimbursement in lieu of contribution, tardy payment or filing fee, or interest for which the employer's liability to the fund was established under s. 108.10, upon receipt of certification by the department that reasonable efforts have been made to recover the delinquency and that the delinquency is uncollectible.

SB327, s. 131 Section 131. 108.161 (3) of the statutes is amended to read:

SB327,79,4 108.161 (3) Consistently with this chapter and said section 903, such moneys shall be used solely for benefits or employment security administration, including unemployment compensation insurance, employment service and related statistical operations.

SB327, s. 132 Section 132. 108.162 (1) of the statutes is amended to read:

SB327,79,13 108.162 (1) The amounts appropriated under s. 20.445 (1) (na) shall be used for employment security administration, including unemployment compensation insurance, employment service and related statistical operations; for capital outlay to buy suitable parcels of land for buildings designed for employment security operations; and to finance the designing and construction of such buildings, and for such equipment, facilities, paving, landscaping and other improvements as are required for the proper use and operation of buildings occupied by the department for employment security administration.

SB327, s. 133 Section 133. 108.162 (3) of the statutes is amended to read:

SB327,79,19 108.162 (3) The amount obligated under this section during any fiscal year may not exceed the aggregate of all amounts credited under s. 108.161 (1), including amounts credited under s. 108.161 (8), reduced by the amount obligated under s. 20.445 (1) (nb) and further reduced at the time of any obligation by the sum of the moneys obligated and charged against any of the amounts thus credited.

SB327, s. 134 Section 134. 108.18 (3m) (b) of the statutes is amended to read:

SB327,79,23 108.18 (3m) (b) "Schedule B" is in effect for any calendar year whenever, as of the preceding June 30, the fund has a cash balance of at least $300,000,000 but less than $1,000,000,000 $900,000,000.

SB327, s. 135 Section 135. 108.18 (3m) (c) of the statutes is amended to read:

SB327,80,3 108.18 (3m) (c) "Schedule C" is in effect for any calendar year whenever, as of the preceding June 30, the fund has a cash balance of at least $1,000,000,000 $900,000,000 but less than $1,200,000,000.

SB327, s. 136 Section 136. 108.18 (3m) (d) of the statutes is created to read:

SB327,80,6 108.18 (3m) (d) "Schedule D" is in effect for any calendar year whenever, as of the preceding June 30, the fund has a cash balance of at least $1,200,000,000.

SB327, s. 137 Section 137. 108.18 (4) (figure) Schedule D of the statutes is created to read:

SB327,80,9 Figure: 108.18 (4) Schedule D:

SB327,80,10 - See PDF for table

SB327,80,11 - See PDF for table

SB327, s. 138 Section 138. 108.18 (7) (a) 1. and (h) of the statutes are amended to read:

SB327,81,7 108.18 (7) (a) 1. Except as provided in pars. (b) to (h), 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.

SB327,81,12 (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) as a credit against future contributions payable by the employer or shall refund the contributions at the employer's option.

SB327, s. 139 Section 139. 108.18 (9) (intro.) of the statutes is amended to read:

SB327,82,8 108.18 (9) Solvency rates. (intro.) Except as provided in sub. subs. (9c) and (9e), an employer's solvency rate on its payroll for a given calendar year shall be based solely on the contribution rate of its account for the calendar year under this section. For purposes of rate determination under this subsection, an employer's payroll shall be calculated for the 12-month period ending with the computation date preceding the calendar year for to which the rate applies. [See Figure 108.18 (9) following]

SB327, s. 140 Section 140. 108.18 (9) (figure) Schedule D of the statutes is created to read:

SB327,82,11 Figure: 108.18 (9) Schedule D:

SB327,82,12 - See PDF for table

SB327,82,13 - See PDF for table

SB327,82,14 - See PDF for table

SB327, s. 141 Section 141. 108.18 (9c) of the statutes is created to read:

SB327,83,5 108.18 (9c) Reduction of solvency rate. The department shall reduce the solvency rate payable under sub. (9) by each employer for each year by the rate payable by that employer under s. 108.19 (1e) (a) for that year.

SB327, s. 142 Section 142. 108.19 (1e) of the statutes is created to read:

SB327,84,7 108.19 (1e) (a) Except as provided in par. (b), each employer, other than an employer which finances benefits under s. 108.15 or 108.151 shall, in addition to other contributions payable under s. 108.18 and this section, pay an assessment to the administrative account for each year prior to the year 2000 equal to the lesser of 0.01% of its payroll for that year or the solvency contribution that would otherwise be payable by the employer under s. 108.18 (9) for that year.

SB327,84,10 (b) The levy prescribed under par. (a) is not effective for any year unless the department, no later than the November 30 preceding that year, publishes a class 1 notice under ch. 985 giving notice that the levy is in effect for the ensuing year.

SB327,84,14 (c) Notwithstanding par. (a), the department may, if it finds that the full amount of the levy is not required to effect the purposes specified in par. (d) for any year, prescribe a reduced levy for that year and in such case shall publish in the notice under par. (b) the rate of the reduced levy.

SB327,84,17 (d) The department may expend the moneys received from assessments levied under this subsection for the design or development of unemployment insurance information technology systems.

SB327, s. 143 Section 143. 108.19 (3) of the statutes is amended to read:

SB327,85,4 108.19 (3) If the federal unemployment tax act is amended to permit a maximum rate of credit against the federal tax higher than the 90% maximum rate of credit permitted under section 3302 (c) (1) of the internal revenue code on May 23, 1943, to an employer with respect to any state unemployment compensation insurance law whose standard contribution rate on payroll under that law is more than 2.7%, then the standard contribution rate as to all employers under this chapter shall, by a rule of the department, be increased from 2.7% of payroll to that percentage of payroll which corresponds to the higher maximum rate of credit thus permitted against the federal unemployment tax; and such increase shall become effective on the same date as such higher maximum rate of credit becomes permissible under the federal amendment.

SB327, s. 144 Section 144. 108.19 (4) of the statutes is amended to read:

SB327,85,14 108.19 (4) If section 303 (a) (5) of title III of the social security act and section 3304 (a) (4) of the internal revenue code are amended to permit a state agency to use, in financing administrative expenditures incurred in carrying out its employment security functions, some part of the moneys collected or to be collected under the state unemployment compensation insurance law, in partial or complete substitution for grants under title III, then this chapter shall, by rule of the department, be modified in the manner and to the extent and within the limits necessary to permit such use by the department under this chapter; and the modifications shall become effective on the same date as such use becomes permissible under the federal amendments.

SB327, s. 145 Section 145 . 108.20 (2m) of the statutes, as affected by 1997 Wisconsin Act 27, section 2688, is amended to read:

SB327,86,8 108.20 (2m) From the moneys not appropriated under s. 20.445 (1) (ge) and, (gf) and (gg) which are received by the administrative account as interest and penalties under this chapter, the department shall pay the benefits chargeable to the administrative account under s. 108.07 (5) and the interest payable to employers under s. 108.17 (3m) and may pay interest due on advances to the unemployment reserve fund from the federal unemployment account under title XII of the social security act, 42 USC 1321 to 1324, may make payments to satisfy a federal audit exception concerning a payment from the fund or any federal aid disallowance involving the unemployment compensation insurance program, or may make payments to the fund if such action is necessary to obtain a lower interest rate or deferral of interest payments on advances from the federal unemployment account under title XII of the social security act or may provide career counseling center grants under s. 106.14, except that any interest earned pending disbursement of federal employment security grants under s. 20.445 (1) (n) shall be credited to the general fund. Any moneys reverting to the administrative account from the appropriations under s. 20.445 (1) (ge) and (gf) shall be utilized as provided in this subsection.

SB327, s. 146 Section 146 . 108.20 (2m) of the statutes, as affected by 1997 Wisconsin Act 27, section 2689, is amended to read:

SB327,87,2 108.20 (2m) From the moneys not appropriated under s. 20.445 (1) (ge) and, (gf) and (gg) which are received by the administrative account as interest and penalties under this chapter, the department shall pay the benefits chargeable to the administrative account under s. 108.07 (5) and the interest payable to employers under s. 108.17 (3m) and may pay interest due on advances to the unemployment reserve fund from the federal unemployment account under title XII of the social security act, 42 USC 1321 to 1324, may make payments to satisfy a federal audit exception concerning a payment from the fund or any federal aid disallowance involving the unemployment compensation insurance program, or may make payments to the fund if such action is necessary to obtain a lower interest rate or deferral of interest payments on advances from the federal unemployment account under title XII of the social security act, except that any interest earned pending disbursement of federal employment security grants under s. 20.445 (1) (n) shall be credited to the general fund. Any moneys reverting to the administrative account from the appropriations under s. 20.445 (1) (ge) and (gf) shall be utilized as provided in this subsection.

SB327, s. 147 Section 147. 108.205 (1) of the statutes is amended to read:

SB327,87,12 108.205 (1) Each employer shall file with the department, in such form as the department by rule requires, a quarterly report showing the name, social security number and wages paid to each employe who is employed by the employer in employment with the employer during the quarter. The department may also by rule require each employer to include in the report any salary reduction amounts that are not wages and that would have been paid to each such employe by the employer as salary during the quarter but for a salary reduction agreement under a cafeteria plan, within the meaning of 26 USC 125. The employer shall file the report no later than the last day of the month following the completion of each quarter.

SB327, s. 148 Section 148. 108.21 (1) of the statutes is amended to read:

SB327,88,11 108.21 (1) Every employing unit which employs one or more individuals to perform work in this state shall keep an accurate work record for each individual employed by it, including full name, address and social security number, which will permit determination of the weekly wages earned by each such individual and, the wages paid within each quarter to that individual and the salary reduction amounts that are not wages and that would have been paid by the employing unit to that individual as salary but for a salary reduction agreement under a cafeteria plan, within the meaning of 26 USC 125. Each such employing unit shall permit any authorized representative of the department to examine, at any reasonable time, the work record and any other records which may show any wages paid by the employing unit, or any salary reduction amounts that are not wages and that would have been paid by the employing unit as salary but for a salary reduction agreement under a cafeteria plan, within the meaning of 26 USC 125, regardless of the format in which such a record is maintained. If such a record is maintained by an employing unit in machine-readable format, the employing unit shall provide the department with information necessary to retrieve the record. If the department determines that the employing unit is unable to provide access to such a record or that the retrieval capability at the site where the record is maintained is not adequate for efficient examination, the employing unit shall provide a copy of the record to the department and shall allow the department to remove the copy from that site for such period as will permit examination at another location. Each such employing unit shall furnish to the department upon demand a sworn statement of the information contained in any such record.

SB327, s. 149 Section 149. 108.22 (9) of the statutes is amended to read:

SB327,89,9 108.22 (9) Any An individual who is an officer or, employe or any, member or manager holding at least 20% of the ownership interest of a corporation or of a limited liability company subject to this chapter, and who has control or supervision of or responsibility for filing contribution reports or making payment of contributions, and who wilfully fails to file such reports or to make such payments to the department, or to ensure that such reports are filed or that such payments are made, may be found personally liable for such amounts, including interest, tardy payment or filing fees, costs and other fees, in the event that after proper proceedings for the collection of such amounts, as provided in this chapter, the corporation or limited liability company is unable to pay such amounts to the department. Ownership interest of a corporation or limited liability company includes ownership or control, directly or indirectly, by legally enforceable means or otherwise, by the individual, by the individual's spouse or child, by the individual's parent if the individual is under age 18, or by a combination of 2 or more of them, and such ownership interest of a parent corporation or limited liability company of which the corporation or limited liability company unable to pay such amounts is a wholly owned subsidiary. The personal liability of such officer, employe, member or manager as provided in this subsection survives dissolution, reorganization, bankruptcy, receivership, assignment for the benefit of creditors, judicially confirmed extension or composition, or any analogous situation of the corporation or limited liability company and shall be set forth in a determination or decision issued under s. 108.10.

SB327, s. 150 Section 150. 109.01 (3) of the statutes is amended to read:

SB327,89,17 109.01 (3) "Wage" or "wages" mean remuneration payable to an employe for personal services, including salaries, commissions, holiday and vacation pay, overtime pay, severance pay or dismissal pay, supplemental unemployment compensation benefits benefit plan payments when required under a binding collective bargaining agreement, bonuses and any other similar advantages agreed upon between the employer and the employe or provided by the employer to the employes as an established policy.

SB327, s. 151 Section 151. 116.03 (4) of the statutes is amended to read:

SB327,89,25 116.03 (4) Determine each participating local unit's prorated share of the cost of cooperative programs and assess the costs of each program against each unit participating in the program including, without limitation because of enumeration, unemployment compensation insurance, litigation expense, collective bargaining and monetary awards by courts and agencies, but no board of control may levy any taxes. No cost may be assessed against a unit for a cooperative program unless the unit enters into a contract for the service.

SB327, s. 152 Section 152. 175.46 (5) (a) of the statutes is amended to read:

SB327,90,12 175.46 (5) (a) Except as provided in par. (b), any agreement under this section shall provide that any Wisconsin law enforcement officer, acting under the agreement in another state, shall continue to be covered by his or her employing agency for purposes of worker's compensation, unemployment compensation insurance, benefits under ch. 40 and civil liability and any officer of another state acting in Wisconsin under the agreement shall continue to be covered for worker's compensation, unemployment compensation insurance, disability and other employe benefits and civil liability purposes by his or her employing agency in his or her home state. Any Wisconsin officer acting within an adjoining state, under the agreement, is considered while so acting to be in the ordinary course of his or her employment with his or her employing Wisconsin law enforcement agency.

SB327, s. 153 Section 153. 230.26 (4) of the statutes is amended to read:

SB327,90,19 230.26 (4) Fringe benefits specifically authorized by statutes, with the exception of worker's compensation, unemployment compensation insurance, group insurance, retirement and social security coverage, shall be denied employes hired under this section. Such employes may not be considered permanent employes and do not qualify for tenure, vacation, paid holidays, sick leave, performance awards or the right to compete in promotional examinations.

SB327, s. 154 Section 154. 303.08 (3) of the statutes is amended to read:

SB327,91,5 303.08 (3) The sheriff shall endeavor to secure employment or employment training for unemployed prisoners under this section. If a prisoner is employed for wages or salary or receives unemployment compensation insurance or employment training benefits while in custody in the jail, the sheriff shall collect the wages or salary or require the prisoner to turn over the wages, salary or benefits in full when received. The sheriff shall deposit the wages, salary or benefits in a trust checking account and shall keep a ledger showing the status of the account of each prisoner. Such wages or salary are not subject to garnishment in the hands of either the employer or the sheriff during the prisoner's term, and shall be disbursed only as provided in this section; but for tax purposes they are income of the prisoner.

SB327, s. 155 Section 155. 303.08 (4) of the statutes is amended to read:

SB327,91,20 303.08 (4) Every prisoner who is gainfully employed or who receives unemployment compensation insurance or employment training benefits while in custody in the jail, shall be liable for charges not to exceed the full per person maintenance and cost of the prisoner's board in the jail as fixed by the county board after passage of an appropriate county ordinance. If necessarily absent from jail at a meal time the prisoner shall at the prisoner's request be furnished with an adequate nourishing lunch to carry. The sheriff shall charge the prisoner's account for such board. If the prisoner is gainfully self-employed the prisoner shall pay the sheriff for such board, in default of which the prisoner's privilege under this section is automatically forfeited. If the jail food is furnished directly by the county, the sheriff shall account for and pay over such board payments to the county treasurer. The county board may, by ordinance, provide that the county furnish or pay for the transportation of prisoners employed or receiving training under this section to and from the place of employment or training.

SB327, s. 156 Section 156. 303.08 (5) (intro.) of the statutes is amended to read:

SB327,91,24 303.08 (5) (intro.) By order of the court, the wages, salary and unemployment compensation insurance and employment training benefits received by prisoners shall be disbursed by the sheriff for the following purposes, in the order stated:

SB327, s. 157 Section 157. 560.71 (1) (e) 4. c. of the statutes is amended to read:

SB327,92,4 560.71 (1) (e) 4. c. The percentage of households in the area receiving unemployment compensation insurance under ch. 108, relief funded by a relief block grant under ch. 49 or aid to families with dependent children under s. 49.19 is higher than the state average.

SB327, s. 158 Section 158. 560.797 (2) (a) 4. c. of the statutes is amended to read:

SB327,92,9 560.797 (2) (a) 4. c. The percentage of households in the area receiving unemployment compensation insurance under ch. 108, relief funded by a relief block grant under ch. 49 or aid to families with dependent children under s. 49.19 is higher than the state average.

SB327, s. 159 Section 159. 779.14 (1m) (a) of the statutes is amended to read:

SB327,92,21 779.14 (1m) (a) All contracts with the state involving $2,500 or more and all other contracts involving $500 or more for the performance of labor or furnishing materials when the same pertains to any public improvement or public work shall contain a provision for the payment by the prime contractor of all claims for labor performed and materials furnished, used or consumed in making the public improvement or performing the public work, including, without limitation because of enumeration, fuel, lumber, building materials, machinery, vehicles, tractors, equipment, fixtures, apparatus, tools, appliances, supplies, electric energy, gasoline, motor oil, lubricating oil, greases, state imposed taxes, premiums for worker's compensation insurance and contributions for unemployment compensation insurance.

SB327, s. 160 Section 160. 779.15 (1) of the statutes is amended to read:

SB327,93,12 779.15 (1) Any person furnishing labor or materials to be used or consumed in making public improvements or performing public work, including fuel, lumber, machinery, vehicles, tractors, equipment, fixtures, apparatus, tools, appliances, supplies, electrical energy, gasoline, motor oil, lubricating oil, greases, state imposed taxes, premiums for worker's compensation insurance and contributions for unemployment compensation insurance, to any prime contractor, except in cities of the 1st class, shall have a lien on the money or bonds or warrants due or to become due the prime contractor therefor, if the lienor, before payment is made to the prime contractor, gives written notice to the debtor state, county, town or municipality of the claim. The debtor shall withhold a sufficient amount to pay the claim and, when it is admitted by the prime contractor or established under sub. (3), shall pay the claim and charge it to the prime contractor. Any officer violating the duty hereby imposed shall be liable on his or her official bond to the claimant for the damages resulting from the violation. There shall be no preference between the lienors serving the notices.

SB327, s. 161 Section 161. 815.18 (13) (j) of the statutes is amended to read:

SB327,93,15 815.18 (13) (j) Unemployment compensation insurance benefits exempt under s. 108.13.

SB327, s. 162 Section 162. 859.02 (2) (a) of the statutes is amended to read:

SB327,93,22 859.02 (2) (a) It is a claim based on tort, on a marital property agreement that is subject to the time limitations under s. 766.58 (13) (b) or (c), on Wisconsin income, franchise, sales, withholding, gift or death taxes, or on unemployment compensation insurance contributions due or benefits overpaid, a claim for funeral or administrative expenses, a claim of this state under s. 46.27 (7g), 49.496 or 49.682 or a claim of the United States; or

SB327, s. 163 Section 163. 949.06 (3) (b) of the statutes is amended to read:

SB327,93,25 949.06 (3) (b) From insurance payments or program, including worker's compensation and unemployment compensation insurance.

SB327, s. 164 Section 164 . Nonstatutory provisions; transitional provisions.

SB327,94,2 (1) Definitions. In this Section:

SB327,94,3 (a) "Department" means the department of workforce development.

SB327,94,4 (b) "Employer" has the meaning given in section 108.02 (13) of the statutes.

SB327,94,10 (2) Levy in year in which this subsection takes effect. Notwithstanding section 108.19 (1e) (b) of the statutes, as created by this act, if this subsection takes effect in any year before April 1, the department may, no later than the 14th day commencing after the effective date of this subsection, publish a notice under that paragraph of an assessment to be levied against employers under section 108.19 (1e) of the statutes, as created by this act, in the year in which this subsection takes effect.

SB327,94,17 (3) Levy in year after this subsection takes effect. Notwithstanding section 108.19 (1e) (b) of the statutes, as created by this act, if this subsection takes effect in any year after November 30, the department may, no later than the 14th day commencing after the effective date of this subsection, publish a notice under that paragraph of an assessment to be levied against employers under section 108.19 (1e) of the statutes, as created by this act, in the year following the year in which this subsection takes effect.

SB327, s. 165 Section 165. Initial applicability.

SB327,94,20 (1) The treatment of section 108.05 (2) (c) of the statutes first applies with respect to weeks of unemployment beginning on January 4, 1998.

SB327,94,22 (2) The treatment of section 108.02 (12) (b) (intro.) and (c) (intro.) of the statutes first applies with respect to services performed after December 31, 1997.