AB757,10,149 108.04 (1) (b) 1. Except as provided in subd. 2., if an employee's employment
10is suspended by the employee or the employee's employer or an employee is
11terminated by the employee's employer, due to the employee's unavailability for work
12or inability to perform suitable work otherwise available with the employee's
13employer, or if the employee is on a leave of absence, the employee is ineligible for
14benefits while the employee is unable to work or unavailable for work.
AB757,10,1815 2. If an employee is absent from work for 16 hours or less in the first week of
16a leave taken under subd. 1. or in the week in which a suspension or termination
17under subd. 1. occurs, the employee's eligibility for benefits for that week shall be
18determined under par. (bm).
AB757, s. 9 19Section 9. 108.04 (1) (c) of the statutes is repealed.
AB757, s. 10 20Section 10. 108.04 (1) (g) 1. and 2. of the statutes are amended to read:
AB757,11,221 108.04 (1) (g) 1. Employment by a partnership or limited liability company that
22is treated as a partnership under this chapter, if a one-half or greater ownership
23interest in the partnership or limited liability company is or during such employment
24was owned or controlled, directly or indirectly, by the individual's spouse or child, or

1by the individual's parent if the individual is under age 18, or by a combination of 2
2or more of them.
AB757,11,83 2. Employment by a corporation or limited liability company that is treated as
4a corporation under this chapter, if one-half or more of the ownership interest,
5however designated or evidenced, in the corporation or limited liability company is
6or during such employment was owned or controlled, directly or indirectly, by the
7individual or by the individual's spouse or child, or by the individual's parent if the
8individual is under age 18, or by a combination of 2 or more of them.
AB757, s. 11 9Section 11. 108.04 (4) (a) of the statutes is amended to read:
AB757,11,1510 108.04 (4) (a) A claimant is not eligible to start a benefit year unless the
11claimant has combined base period wages equal to at least 30 35 times the claimant's
12weekly benefit rate under s. 108.05 (1), including combined base period wages equal
13to at least 4 times the claimant's weekly benefit rate under s. 108.05 (1) in one or more
14quarters outside of the quarter within the claimant's base period in which the
15claimant has the highest base period wages.
AB757, s. 12 16Section 12. 108.04 (5) of the statutes is amended to read:
AB757,12,1117 108.04 (5) Discharge for misconduct. Unless sub. (5g) applies results in
18disqualification
, an employee whose work is terminated by an employing unit for
19misconduct connected with the employee's work is ineligible to receive benefits until
207 weeks have elapsed since the end of the week in which the discharge occurs and
21the employee earns wages after the week in which the discharge occurs equal to at
22least 14 times the employee's weekly benefit rate under s. 108.05 (1) in employment
23or other work covered by the unemployment insurance law of any state or the federal
24government. For purposes of requalification, the employee's weekly benefit rate
25shall be that rate which would have been paid had the discharge not occurred. The

1wages paid to an employee by an employer which terminates employment of the
2employee for misconduct connected with the employee's employment shall be
3excluded from the employee's base period wages under s. 108.06 (1) for purposes of
4benefit entitlement. This subsection does not preclude an employee who has
5employment with an employer other than the employer which terminated the
6employee for misconduct from establishing a benefit year using the base period
7wages excluded under this subsection if the employee qualifies to establish a benefit
8year under s. 108.06 (2) (a). The department shall charge to the fund's balancing
9account any benefits otherwise chargeable to the account of an employer that is
10subject to the contribution requirements under ss. 108.17 and 108.18 from which
11base period wages are excluded under this subsection.
AB757, s. 13 12Section 13. 108.04 (5g) (em) of the statutes is created to read:
AB757,12,1413 108.04 (5g) (em) If an employee is not disqualified under this subsection, the
14employee may nevertheless be subject to the disqualification under sub. (5).
AB757, s. 14 15Section 14. 108.04 (11) (a) of the statutes is amended to read:
AB757,12,2216 108.04 (11) (a) If a claimant, in filing his or her application for benefits or claim
17for any week, conceals any part of his or her wages earned in or paid or payable for
18that week, or conceals his or her refusal within that week of a job offer or any other

19material fact relating to his or her eligibility for benefits, so much of any benefit
20payment as was paid because of such concealment shall be recovered by the
21department as an overpayment
the claimant shall forfeit benefits in accordance with
22par. (be)
.
AB757, s. 15 23Section 15. 108.04 (11) (b) of the statutes is repealed and recreated to read:
AB757,13,224 108.04 (11) (b) If a claimant, in filing a claim for any week, conceals any of his
25or her wages earned in or paid or payable for that week, the claimant shall forfeit

1benefits in accordance with par. (be). In addition, the claimant shall be denied
2benefits for that week.
AB757, s. 16 3Section 16. 108.04 (11) (be) of the statutes is created to read:
AB757,13,54 108.04 (11) (be) A claimant shall forfeit benefits and be disqualified from
5receiving benefits for acts of concealment described in pars. (a) and (b) as follows:
AB757,13,96 1. A claimant shall forfeit an amount equal to the claimant's weekly benefit rate
7under s. 108.05 (1) for the week for which the claim is made for each single act of
8concealment occurring before the date of the first determination of concealment
9under par. (a) or (b).
AB757,13,1410 2. A claimant shall forfeit 3 times the claimant's benefit rate under s. 108.05
11(1) for the week in which the claim is made for each single act of concealment
12occurring after the date of the first determination of concealment in which a penalty
13is applied under subd. 1. but on or before the date of the first determination of
14concealment in which a penalty is applied under this subdivision.
AB757,13,1815 3. A claimant shall forfeit 5 times the claimant's benefit rate under s. 108.05
16(1) for the week in which the claim is made for each single act of concealment
17occurring after the date of the first determination of concealment in which a penalty
18is applied under subd. 2.
AB757, s. 17 19Section 17. 108.04 (11) (bm) of the statutes is amended to read:
AB757,14,520 108.04 (11) (bm) The forfeiture established under par. (b) (be) may be applied
21against benefits which would otherwise become payable to the claimant for weeks
22of unemployment occurring after the week of concealment and within 6 years after
23the date of an initial determination issued under s. 108.09 finding that a concealment
24occurred. If no benefit rate applies to the week for which the claim is made, the
25department shall use the claimant's benefit rate for the claimant's next benefit year

1beginning after the week of concealment to determine the forfeiture amount. If the
2benefits forfeited would otherwise be chargeable to an employer's account, the
3department shall charge the amount of benefits forfeited to the employer's account
4and shall credit the fund's balancing account for that amount. Any forfeiture amount
5of less than $1 shall be rounded up to the nearest whole dollar.
AB757, s. 18 6Section 18. 108.04 (11) (c) of the statutes is renumbered 108.04 (11) (c) (intro.)
7and amended to read:
AB757,14,158 108.04 (11) (c) (intro.) Any employing unit that aids and abets a claimant in
9committing or attempts to aid and abet a claimant in committing an act of
10concealment described in par. (a) or (b) may, by a determination issued under s.
11108.10, be required, as to each act of concealment the employing unit aids and abets
12or attempts to aid and abet, to forfeit an amount equal to the amount of the benefits
13the claimant improperly received as a result of the concealment. The amount
14forfeited shall be credited to the administrative account.
In addition, the employing
15unit shall be penalized as follows:
AB757, s. 19 16Section 19. 108.04 (11) (c) 1. to 3. of the statutes are created to read:
AB757,14,2017 108.04 (11) (c) 1. The employing unit shall forfeit $500 for each single act of
18concealment that the employing unit aids and abets or attempts to aid and abet a
19claimant to commit occurring before the date of the first determination that the
20employing unit has so acted.
AB757,15,221 2. The employing unit shall forfeit $1,000 for each single act of concealment
22that the employing unit aids and abets or attempts to aid and abet a claimant to
23commit occurring after the date of the first determination that the employing unit
24has so acted in which a penalty is applied under subd. 1. but on or before the date of

1the first determination that the employing unit has so acted in which a penalty is
2applied under this subdivision.
AB757,15,63 3. The employing unit shall forfeit $1,500 for each single act of concealment
4that the employing unit aids and abets or attempts to aid and abet a claimant to
5commit occurring after the date of the first determination that the employing unit
6has so acted in which a penalty is applied under subd. 2.
AB757, s. 20 7Section 20. 108.04 (11) (cm) of the statutes is amended to read:
AB757,15,138 108.04 (11) (cm) If any person makes a false statement or representation in
9order to obtain benefits in the name of another person, the benefits received by that
10person constitute a benefit overpayment. Such person may, by a determination or
11decision issued under s. 108.095, be required to repay the amount of the benefits
12obtained and be assessed an administrative assessment in an additional amount
13equal to not more than 50% of the amount of benefits obtained.
AB757, s. 21 14Section 21. 108.04 (11) (f) and (g) of the statutes are created to read:
AB757,15,1715 108.04 (11) (f) All amounts forfeited under par. (c) and all collections from
16administrative assessments under par. (cm) shall be credited to the administrative
17account.
AB757,15,2018 (g) For purposes of this subsection, "conceal" means to intentionally mislead
19or defraud the department by withholding or hiding information or making a false
20statement or misrepresentation.
AB757, s. 22 21Section 22. 108.04 (13) (c) of the statutes is amended to read:
AB757,16,2222 108.04 (13) (c) If an employer, after notice of a benefit claim, fails to file an
23objection to the claim under s. 108.09 (1), any benefits allowable under any resulting
24benefit computation shall, unless the department applies a provision of this chapter
25to disqualify the claimant, be promptly paid. Except as otherwise provided in this

1paragraph, any eligibility question in objection to the claim raised by the employer
2after benefit payments to the claimant are commenced does not affect benefits paid
3prior to the end of the week in which a determination is issued as to the eligibility
4question unless the benefits are erroneously paid without fault on the part of the
5employer. If, during the period beginning on January 1, 2006, and ending on June
628, 2008,
Except as otherwise provided in this paragraph, if an employer fails to
7provide correct and complete information requested by the department during a
8fact-finding investigation, but later provides the requested information, charges to
9the employer's account for
benefits paid prior to the end of the week in which a
10redetermination is issued regarding the matter or, if no redetermination is issued,
11prior to the end of the week in which an appeal tribunal decision is issued regarding
12the matter, are not affected by the redetermination or decision, except unless the
13benefits are erroneously paid without fault on the part of the employer
as provided
14in par. (g) (f). If benefits are erroneously paid because the employer and the employee
15are at fault, the department shall charge the employer for the benefits and proceed
16to create an overpayment under s. 108.22 (8) (a). If benefits are erroneously paid
17without fault on the part of the employer, regardless of whether the employee is at
18fault, the department shall charge the benefits as provided in par. (d), unless par. (e)
19applies, and proceed to create an overpayment under s. 108.22 (8) (a). If benefits are
20erroneously paid because an employer is at fault and the department recovers the
21benefits erroneously paid under s. 108.22 (8), the recovery does not affect benefit
22charges made under this paragraph.
AB757, s. 23 23Section 23. 108.04 (13) (e) of the statutes is amended to read:
AB757,17,1624 108.04 (13) (e) If the department erroneously pays benefits from one
25employer's account and a 2nd employer is at fault, the department shall credit the

1benefits paid to the first employer's account and charge the benefits paid to the 2nd
2employer's account. Filing of a tardy or corrected report or objection does not affect
3the 2nd employer's liability for benefits paid prior to the end of the week in which the
4department makes a recomputation of the benefits allowable or prior to the end of
5the week in which the department issues a determination concerning any eligibility
6question raised by the report or by the 2nd employer. If, during the period beginning
7on January 1, 2006, and ending on June 29, 2008,
the 2nd employer fails to provide
8correct and complete information requested by the department during a fact-finding
9investigation, but later provides the requested information, the department shall
10charge to the account of the 2nd employer the cost of benefits paid prior to the end
11of the week in which a redetermination is issued regarding the matter or, if no
12redetermination is issued, prior to the end of the week in which an appeal tribunal
13decision is issued regarding the matter, except unless the benefits erroneously are
14paid without fault on the part of the employer
as provided in par. (g) (f). If the
15department recovers the benefits erroneously paid under s. 108.22 (8), the recovery
16does not affect benefit charges made under this paragraph.
AB757, s. 24 17Section 24. 108.04 (13) (f) of the statutes is amended to read:
AB757,18,318 108.04 (13) (f) If benefits are erroneously paid because the employer fails to file
19a report required by this chapter, the employer fails to provide correct and complete
20information on the report, the employer fails to object to the benefit claim under s.
21108.09 (1), the employer fails to provide correct and complete information requested
22by the department during a fact-finding investigation, unless an appeal tribunal,
23the commission, or a court of competent jurisdiction finds that the employer had good
24cause for the failure to provide the information,
or the employer aids and abets the
25claimant in an act of concealment as provided in sub. (11), the employer is at fault.

1If benefits are erroneously paid because an employee commits an act of concealment
2as provided in sub. (11) or fails to provide correct and complete information to the
3department, the employee is at fault.
AB757, s. 25 4Section 25. 108.04 (13) (g) of the statutes is repealed.
AB757, s. 26 5Section 26. 108.04 (16) (a) (intro.) of the statutes is amended to read:
AB757,18,106 108.04 (16) (a) (intro.) The department shall not reduce benefits under sub. (1)
7(a) 1., or deny benefits under sub. (1) (a) 2., (2) (a) or (d), or (8) or s. 108.141 (3g) to
8any otherwise eligible individual for any week as a result of the individual's
9enrollment in a course of vocational training or basic education which is a
10prerequisite to such training, provided the department determines that:
AB757, s. 27 11Section 27. 108.04 (16) (b) of the statutes is amended to read:
AB757,18,1512 108.04 (16) (b) The department shall not apply any benefit reduction or
13disqualification under sub. (1) (b) 1., (7) (c), or (8) (e) or s. 108.141 (3g) that is not the
14result of training or basic education under par. (a) while an individual is enrolled in
15a course of training or education that meets the standards specified in par. (a).
AB757, s. 28 16Section 28. 108.04 (16) (c) 1. of the statutes is amended to read:
AB757,18,2017 108.04 (16) (c) 1. The department shall not reduce benefits under sub. (1) (a)
181. or deny benefits under sub. (1) (a) 2., (2) (a) or (d), or (8) or s. 108.141 (3g) to an
19otherwise eligible individual as a result of the individual's enrollment in such
20training; and
AB757, s. 29 21Section 29. 108.04 (16) (c) 2. of the statutes is amended to read:
AB757,18,2522 108.04 (16) (c) 2. The department shall not apply any benefit disqualifications
23reduction or disqualification under sub. (1) (b) 1., (7) (c), or (8) (e) or s. 108.141 (3g)
24that are is not the result of the training while the individual is enrolled in the
25training.
AB757, s. 30
1Section 30. 108.05 (1) (p) (intro.) of the statutes is amended to read:
AB757,19,152 108.05 (1) (p) (intro.) Each eligible employee shall be paid benefits for each
3week of total unemployment that commences on or after January 7, 2007, and before
4January 4, 2009,
at the weekly benefit rate specified in this paragraph. Unless sub.
5(1m) applies, the weekly benefit rate shall equal 4 percent of the employee's base
6period wages that were paid during that quarter of the employee's base period in
7which the employee was paid the highest total wages, rounded down to the nearest
8whole dollar, except that, if that amount is less than the minimum amount shown
9in the following schedule, no benefits are payable to the employee and, if that amount
10is more than the maximum amount shown in the following schedule, the employee's
11weekly benefit rate shall be the maximum amount shown in the following schedule
12and except that, if the employee's benefits are exhausted during any week under s.
13108.06 (1), the employee shall be paid the remaining amount of benefits payable to
14the employee in lieu of the amount shown in the following schedule: [See Figure
15108.05 (1) (p) following]
AB757, s. 31 16Section 31. 108.05 (1) (q) of the statutes is created to read:
AB757,20,417 108.05 (1) (q) Each eligible employee shall be paid benefits for each week of
18total unemployment that commences on or after January 4, 2009, at the weekly
19benefit rate specified in this paragraph. Unless sub. (1m) applies, the weekly benefit
20rate shall equal 4 percent of the employee's base period wages that were paid during
21that quarter of the employee's base period in which the employee was paid the
22highest total wages, rounded down to the nearest whole dollar, except that, if that
23amount is less than the minimum amount shown in the following schedule, no
24benefits are payable to the employee and, if that amount is more than the maximum
25amount shown in the following schedule, the employee's weekly benefit rate shall be

1the maximum amount shown in the following schedule and except that, if the
2employee's benefits are exhausted during any week under s. 108.06 (1), the employee
3shall be paid the remaining amount of benefits payable to the employee in lieu of the
4amount shown in the following schedule: [See Figure 108.05 (1) (q) following] - See PDF for table PDF - See PDF for table PDF - See PDF for table PDF
AB757, s. 32 1Section 32. 108.05 (3) (a) of the statutes is amended to read:
AB757,33,152 108.05 (3) (a) Except as provided in pars. (b) and, (c), and (d), if an eligible
3employee earns wages in a given week, the first $30 of the wages shall be disregarded
4and the employee's applicable weekly benefit payment shall be reduced by 67% of the
5remaining amount, except that no such employee is eligible for benefits if the
6employee's benefit payment would be less than $5 for any week. For purposes of this
7paragraph, "wages" includes any salary reduction amounts earned that are not
8wages and that are deducted from the salary of a claimant by an employer pursuant
9to a salary reduction agreement under a cafeteria plan, within the meaning of 26
10USC 125
, and any amount that a claimant would have earned in available work
11under s. 108.04 (1) (a) which is treated as wages under s. 108.04 (1) (a) (bm), but
12excludes any amount that a claimant earns for services performed as a volunteer fire
13fighter, volunteer emergency medical technician, or volunteer first responder. In
14applying this paragraph, the department shall disregard discrepancies of less than
15$2 between wages reported by employees and employers.
AB757, s. 33 16Section 33. 108.05 (3) (b) 1. c. of the statutes is amended to read:
AB757,34,6
1108.05 (3) (b) 1. c. The amount that the claimant would have earned within that
2week from that employer in available work under s. 108.04 (1) (a) which is treated
3as wages under s. 108.04 (1) (a) (bm), by itself or in combination with the wages
4earned for work performed in that week for that employer and the pay received under
5subd. 1. b., is equivalent to pay for at least 35 hours of work at that same or a greater
6rate of pay.
AB757, s. 34 7Section 34. 108.05 (3) (d) of the statutes is created to read:
AB757,34,98 108.05 (3) (d) A claimant is ineligible to receive benefits for any week in which
9the claimant conceals wages as provided in s. 108.04 (11) (b).
AB757, s. 35 10Section 35. 108.067 (1) of the statutes is amended to read:
AB757,34,1611 108.067 (1) Each professional employer organization that enters into an
12employee leasing agreement with a client during any calendar quarter shall submit
13to the department, no later than the due date for the report payment of contributions
14under s. 108.17 (2) relating to that quarter, in the form prescribed by the department,
15a report disclosing the identity of that client and such other information as the
16department prescribes.
AB757, s. 36 17Section 36. 108.09 (4o) of the statutes is created to read:
AB757,35,1818 108.09 (4o) Departmental records relating to benefit claims. In any hearing
19before an appeal tribunal under this section, a departmental record relating to a
20claim for benefits, other than a report specified in sub. (4m), constitutes prima facie
21evidence, and shall be admissible to prove, that an employer provided or failed to
22provide to the department complete and correct information in a fact-finding
23investigation of the claim, notwithstanding that the record or a statement contained
24in the record may be uncorroborated hearsay and may constitute the sole basis upon
25which issue of the employer's failure is decided, if the parties appearing at the

1hearing have been given an opportunity to review the record at or before the hearing
2and to rebut the information contained in the record. A record of the department that
3is admissible under this subsection shall be regarded as self authenticating and shall
4require no foundational or other testimony for its admissibility, unless the
5circumstances affirmatively indicate a lack of trustworthiness in the record. If such
6a record is admitted and made the basis of a decision, the record may constitute
7substantial evidence under s. 102.23 (6). For purposes of this subsection,
8"departmental record" means a memorandum, report, record, document, or data
9compilation that has been made or maintained by employees of the department in
10the regular course of the department's fact-finding investigation of a benefit claim,
11is contained in the department's paper or electronic files of the benefit claim, and
12relates to the department's investigative inquiries to an employer or statements or
13other matters submitted by the employer or its agent in connection with the
14fact-finding investigation of a benefit claim. A departmental record may not be
15admitted into evidence under this subsection or otherwise used under this
16subsection for any purpose other than to prove whether an employer provided or
17failed to provide to the department complete and correct information in a
18fact-finding investigation of a claim.
AB757, s. 37 19Section 37. 108.15 (3) (e) of the statutes is amended to read:
AB757,35,2420 108.15 (3) (e) Each time a government unit elects or reelects contribution
21financing its initial contribution rate shall be 2.7% 2.5% on its payroll for each of the
22first 3 calendar years in which such election or reelection is in effect. If a government
23unit terminates its election of contribution financing it may not reelect contribution
24financing within a period of 3 calendar years thereafter.
AB757, s. 38 25Section 38. 108.151 (1) of the statutes is amended to read:
AB757,36,5
1108.151 (1) Employer's contribution rate. Each nonprofit organization which
2is or becomes an employer subject to this chapter shall be subject to all its provisions
3except as it may elect reimbursement financing in accordance with sub. (2). If such
4an approved election is terminated, the employer's contribution rate shall be 2.7%
52.5% on its payroll for each of the next 3 calendar years.
AB757, s. 39 6Section 39. 108.151 (7) (e) of the statutes is amended to read:
AB757,36,127 108.151 (7) (e) Except as provided in par. (f), the rate of each employer's
8assessment under this subsection for any calendar year is the product of the rate
9determined under par. (d) multiplied by the employer's payroll for the preceding
10calendar year, as reported by the employer under sub. (8) or s. 108.15 (8), 108.152 (7),
11or 108.17 (2) or 108.205 (1) or, in the absence of reports, as estimated by the
12department.
AB757, s. 40 13Section 40. 108.151 (7) (h) of the statutes is amended to read:
AB757,36,1814 108.151 (7) (h) If the payroll of an employer for any quarter is adjusted to
15decrease the amount of the payroll after a contribution employment and wage report
16for the employer is filed under s. 108.17 (2) 108.205 (1), the department shall refund
17any assessment that is overpaid by the employer under this subsection as a result
18of the adjustment.
AB757, s. 41 19Section 41. 108.152 (2) (b) of the statutes is amended to read:
AB757,36,2220 108.152 (2) (b) If an Indian tribe or tribal unit terminates an election under this
21subsection, the employer's contribution rate is 2.7% 2.5% on its payroll for each of the
22next 3 calendar years.
AB757, s. 42 23Section 42. 108.16 (6) (f) of the statutes is amended to read:
AB757,36,2524 108.16 (6) (f) Any amount available for such crediting under s. 108.04 (11) (b)
25(be), 108.14 (8n) (e) or 108.141.
AB757, s. 43
1Section 43. 108.16 (8) (b) 4. of the statutes is amended to read:
AB757,37,52 108.16 (8) (b) 4. The department has received a written application from the
3transferee requesting that it be deemed a successor. Such application must be
4received by the department on or before the contribution report and payment due
5date for the first full quarter following the date of transfer.
AB757, s. 44 6Section 44. 108.17 (2) of the statutes is renumbered 108.17 (2) (a) and
7amended to read:
AB757,37,148 108.17 (2) (a) Every Except as provided in par. (b), every employer that is
9subject to a contribution requirement shall file quarterly reports of contributions
10required under this chapter with the department, and pay contributions to the
11department, in such manner as the department prescribes. Each contribution report
12and payment is due at the close of the month next following the end of the applicable
13calendar quarter, except as authorized in sub. (2c) or as the department may assign
14a later due date pursuant to sub. (1m) or general department rules.
AB757, s. 45 15Section 45. 108.17 (2) (b) of the statutes is created to read:
AB757,37,2516 108.17 (2) (b) The department may electronically provide a means whereby an
17employer that files its employment and wage reports electronically may determine
18the amount of contributions due for payment by the employer under s. 108.18 for
19each quarter. If an employer that is subject to a contribution requirement files its
20employment and wage reports under s. 108.205 (1) electronically, in the manner
21prescribed by the department for purposes of this paragraph, the department may
22require the employer to determine electronically the amount of contributions due for
23payment by the employer under s. 108.18 for each quarter. In such case, the
24employer is excused from filing contribution reports under par. (a). The employer
25shall pay the amount due for each quarter by the due date specified in par. (a).
AB757, s. 46
1Section 46 . 108.17 (2b) of the statutes is amended to read:
AB757,38,122 108.17 (2b) The department shall prescribe a form and methodology for filing
3contribution reports under sub. (2) electronically using the Internet. Each employer
4of 50 25 or more employees, as determined under s. 108.22 (1) (ae), that does not use
5an employer agent to file its contribution reports under this section shall file its
6contribution reports electronically using the Internet on the in the manner and form
7prescribed by the department. Each employer that becomes subject to an electronic
8reporting requirement under this subsection shall file its initial report under this
9subsection for the quarter during which the employer becomes subject to the
10reporting requirement.
Once an employer becomes subject to the a reporting
11requirements requirement under this subsection, it shall continue to file its reports
12under this subsection unless that requirement is waived by the department.
AB757, s. 47 13Section 47. 108.17 (2c) (a) (intro.) of the statutes is amended to read:
AB757,38,1814 108.17 (2c) (a) (intro.) Except as provided in pars. (d) and (e), an employer that
15has a first quarter contribution liability of $5,000 $1,000 or more may elect to defer
16payment to later due dates beyond the due date established under sub. (1m) or (2)
17of not more than 60% of its first quarter contribution liability, without payment of
18interest, as follows:
AB757, s. 48 19Section 48. 108.17 (2c) (c) of the statutes is amended to read:
AB757,39,220 108.17 (2c) (c) If an employer fails to pay at least the specified minimum
21deferred amount for the first quarter, together with the full amount of contributions
22payable for any subsequent quarter, or fails to file its employment and wage report
23in the format prescribed under par. (f),
by a specified due date, then all unpaid
24contribution liability of that employer for the first quarter is delinquent under s.

1108.22 and interest thereon is payable from April 30 of the year in which the liability
2accrues.
AB757, s. 49 3Section 49. 108.17 (2c) (f) of the statutes is created to read:
AB757,39,84 108.17 (2c) (f) An employer that elects to defer payment of its first quarter
5contributions under this subsection shall file the election electronically, shall file its
6contribution reports under 108.17 (2) (a) unless excused from filing under s. 108.17
7(2) (b), and shall file its employment and wage reports under s. 108.205 electronically
8in the manner and form prescribed by the department.
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