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.
AB757, s. 50 9Section 50 . 108.17 (2g) of the statutes is amended to read:
AB757,39,2110 108.17 (2g) An employer agent that prepares reports under sub. (2) on behalf
11of less than 25 employers under sub. (2) shall file those contribution reports
12electronically using the Internet on the in the manner and form prescribed by the
13department under sub. (2b). An employer agent that prepares reports under sub. (2)
14on behalf of 25 or more employers shall file those reports using an electronic medium
15and format approved by the department. An employer agent that becomes subject
16to the reporting requirement under this subsection shall file its initial reports under
17this subsection for the 4th quarter beginning after the quarter in which the employer
18agent becomes subject to the reporting requirement. Once an employer agent
19becomes subject to the reporting requirement under this subsection, the employer
20agent shall continue to file its reports under this subsection
unless that requirement
21is waived by the department.
AB757, s. 51 22Section 51. 108.17 (7) of the statutes is created to read:
AB757,40,423 108.17 (7) (a) Each employer whose net total contributions paid or payable
24under this section for any 12-month period ending on June 30 are at least $10,000
25shall pay all contributions under this section by means of electronic funds transfer

1beginning with the next calendar year. Once an employer becomes subject to an
2electronic payment requirement under this paragraph, the employer shall continue
3to make payment of all contributions by means of electronic funds transfer unless
4that requirement is waived by the department.
AB757,40,75 (b) Each employer agent shall pay all contributions under this section on behalf
6of each employer that is represented by the agent by means of electronic funds
7transfer.
AB757, s. 52 8Section 52. 108.18 (2) (a) of the statutes is amended to read:
AB757,40,129 108.18 (2) (a) Except as provided in pars. (c) and (d), an employer's contribution
10rate shall be 2.7% 2.5% on its payroll for each of the first 3 calendar years with respect
11to which contributions are credited to its account, except as additional contributions
12apply under this section.
AB757, s. 54 1Section 54. 108.18 (8) of the statutes is amended to read:
AB757,43,6
1108.18 (8) Solvency contributions. Each employer's solvency contribution for
2each period of a calendar year quarter of any year shall be figured by applying the
3solvency rate determined for that year under sub. (9) to the employer's payroll for
4that period quarter, and shall be payable to the fund's balancing account by the
5due-date of its contribution report due date for payment of contributions by the
6employer for that quarter
.
AB757, s. 56 1Section 56. 108.19 (1e) (a) of the statutes is amended to read:
AB757,46,22 108.19 (1e) (a) Except as provided in par. (b), each employer, other than an
3employer that finances benefits by reimbursement in lieu of contributions under s.
4108.15, 108.151, or 108.152 shall, in addition to other contributions payable under
5s. 108.18 and this section, pay an assessment to the administrative account for each
6year prior to the year 2008 2010 equal to the lesser of 0.01% of its payroll for that year

1or the solvency contribution that would otherwise be payable by the employer under
2s. 108.18 (9) for that year.
AB757, s. 57 3Section 57. 108.19 (1m) of the statutes is amended to read:
AB757,46,194 108.19 (1m) Each employer subject to this chapter as of the date a rate is
5established under this subsection shall pay an assessment to the administrative
6account at a rate established by the department sufficient to pay interest due on
7advances from the federal unemployment account under title XII of the social
8security act (42 USC 1321 to 1324). The rate established by the department for
9employers who finance benefits under s. 108.15 (2), 108.151 (2), or 108.152 (1) shall
10be 75% of the rate established for other employers. The amount of any employer's
11assessment shall be the product of the rate established for that employer multiplied
12by the employer's payroll of the previous calendar year as taken from quarterly
13contribution employment and wage reports filed by the employer under s. 108.205
14(1)
or, in the absence of the filing of such reports, estimates made by the department.
15Each assessment made under this subsection is due on the 30th day commencing
16after the date on which notice of the assessment is mailed by the department. If the
17amounts collected under this subsection are in excess of the amounts needed to pay
18interest due, the amounts shall be retained in the administrative account and
19utilized for the purposes specified in s. 108.20 (2m).
AB757, s. 58 20Section 58 . 108.20 (3) of the statutes is amended to read:
AB757,46,2421 108.20 (3) There shall be included in the moneys governed by sub. (2m) any
22amounts collected by the department under ss. 108.04 (11) (c) and (cm) and 108.22
23(1) (a), (ac), and (ad), and (af) as tardy filing fees, forfeitures, interest on delinquent
24payments, or other penalties and any excess moneys collected under s. 108.19 (1m).
AB757, s. 59 25Section 59. 108.205 (1m) of the statutes is amended to read:
AB757,47,2
1108.205 (1m) (a) The department shall prescribe a the manner and form and
2methodology
for filing reports under sub. (1) electronically using the Internet.
AB757,47,43 (b) Each employer agent shall file its reports electronically in the manner and
4form prescribed by the department.
AB757, s. 60 5Section 60 . 108.205 (2) of the statutes is amended to read:
AB757,47,166 108.205 (2) All employers Each employer of 50 25 or more employees, as
7determined under s. 108.22 (1) (ae), that does not use an employer agent to file its
8reports under this section
shall file the quarterly report under sub. (1) using an
9electronic medium approved
electronically in the manner and form prescribed by the
10department for such employers. An employer that becomes subject to the an
11electronic
reporting requirement under this subsection shall file its initial report
12under this subsection for the 4th quarter beginning after the quarter in during which
13the employer becomes subject to the reporting requirement. Once an employer
14becomes subject to the reporting requirement under this subsection, the employer
15shall continue to file its quarterly reports under this subsection unless that
16requirement is waived by the department.
AB757, s. 61 17Section 61 . 108.22 (1) (a) (intro.) of the statutes is renumbered 108.22 (1) (a)
18and amended to read:
AB757,48,319 108.22 (1) (a) If any employer, other than an employer which has ceased
20business and has not paid or incurred a liability to pay wages in any quarter
21following the cessation of business, is delinquent in making by the assigned due date
22any contribution report, or other report or payment to the department required of it
23under this chapter except a quarterly report under s. 108.205 or a voluntary
24contribution
, the employer shall pay interest on any the delinquent payment at the
25rate of one percent per month or fraction thereof from the date such payment became

1due. If any such employer is delinquent in making any quarterly report under s.
2108.205 (1) by the assigned due date, the employer shall pay a tardy filing fee of $50
3for each delinquent quarterly report as follows:.
AB757, s. 62 4Section 62 . 108.22 (1) (a) 1. and 2. of the statutes are repealed.
AB757, s. 63 5Section 63 . 108.22 (1) (ac) of the statutes is amended to read:
AB757,48,116 108.22 (1) (ac) In addition to any fee assessed under par. (a), the department
7may assess an employer or employer agent that is subject to the reporting
8requirement under s. 108.205 (2) and that fails to file its report in a format the
9manner and form
prescribed under that subsection a penalty of $10 $15 for each
10employee whose information is not reported in a format the manner and form
11prescribed under s. 108.205 (1m) (b) or (2).
AB757, s. 64 12Section 64 . 108.22 (1) (ac) of the statutes, as affected by 2007 Wisconsin Act
13.... (this act), is amended to read:
AB757,48,1914 108.22 (1) (ac) In addition to any fee assessed under par. (a), the department
15may assess an employer or employer agent that is subject to the reporting
16requirement under s. 108.205 (2) and that fails to file its report in the manner and
17form prescribed under that subsection a penalty of $15 $20 for each employee whose
18information is not reported in the manner and form prescribed under s. 108.205 (1m)
19(b) or (2).
AB757, s. 65 20Section 65. 108.22 (1) (ad) 1. of the statutes is amended to read:
AB757,49,221 108.22 (1) (ad) 1. An employer agent that is subject to the reporting
22requirements under s. 108.17 (2g) and that fails to file a contribution report in
23accordance with s. 108.17 (2g) may be assessed a penalty by the department in the
24amount of $25 for each employer whose report is not filed using an electronic format

1and medium approved
electronically in the manner and form prescribed by the
2department.
AB757, s. 66 3Section 66. 108.22 (1) (ae) of the statutes is amended to read:
AB757,49,64 108.22 (1) (ae) For purposes of par. (a) (ac), the number of employees employed
5by an employer is the total number of employees employed by the employer at any
6time during the reporting period.
AB757, s. 67 7Section 67. 108.22 (1) (af) of the statutes is created to read:
AB757,49,138 108.22 (1) (af) In addition to the fee assessed under par. (a), the department
9may assess an employer or employer agent that is subject to a requirement to make
10contributions by means of an electronic funds transfer under s. 108.17 (7) and that
11pays contributions by any method inconsistent with s. 108.17 (7) a penalty of the
12greater of $50 or an amount equal to one-half of one percent of the total contributions
13paid by the employer or employer agent for the quarter in which the violation occurs.
AB757, s. 68 14Section 68 . 108.22 (1) (am) of the statutes is amended to read:
AB757,49,1715 108.22 (1) (am) The interest, penalties, and tardy filing fees levied under pars.
16(a), (ac), and (ad), and (af) shall be paid to the department and credited to the
17administrative account.
AB757, s. 69 18Section 69. 108.22 (1) (c) of the statutes is amended to read:
AB757,50,219 108.22 (1) (c) Any report or payment, except a payment required by s. 108.15
20(5) (b) or 108.151 (5) (f) or (7), to which this subsection applies is delinquent, within
21the meaning of par. (a), unless it is received by the department, in the form prescribed
22by law or rule of the department, no later than its due date as determined under par.
23(b), or if mailed is either postmarked no later than that due date or is received by the
24department no later than 3 days after that due date
. Any payment required by s.
25108.15 (5) (b) or 108.151 (5) (f) or (7) is delinquent, within the meaning of par. (a),

1unless it is received by the department, in the form prescribed by law, no later than
2the last day of the month in which it is due.
AB757, s. 70 3Section 70. 108.22 (9) of the statutes is amended to read:
AB757,50,254 108.22 (9) An individual who is an officer, employee, member or manager
5holding at least 20% of the ownership interest of a corporation or of a limited liability
6company subject to this chapter, and who has control or supervision of or
7responsibility for filing any required contribution reports or making payment of
8contributions, and who willfully fails to file such reports or to make such payments
9to the department, or to ensure that such reports are filed or that such payments are
10made, may be found personally liable for such amounts, including interest, tardy
11payment or filing fees, costs and other fees, in the event that after proper proceedings
12for the collection of such amounts, as provided in this chapter, the corporation or
13limited liability company is unable to pay such amounts to the department.
14Ownership interest of a corporation or limited liability company includes ownership
15or control, directly or indirectly, by legally enforceable means or otherwise, by the
16individual, by the individual's spouse or child, by the individual's parent if the
17individual is under age 18, or by a combination of 2 or more of them, and such
18ownership interest of a parent corporation or limited liability company of which the
19corporation or limited liability company unable to pay such amounts is a wholly
20owned subsidiary. The personal liability of such officer, employee, member or
21manager as provided in this subsection survives dissolution, reorganization,
22bankruptcy, receivership, assignment for the benefit of creditors, judicially
23confirmed extension or composition, or any analogous situation of the corporation or
24limited liability company and shall be set forth in a determination or decision issued
25under s. 108.10.
AB757, s. 71
1Section 71. Nonstatutory provisions.
AB757,51,52 (1) The council on unemployment insurance shall appoint a committee to study
3the definition of "employee" under section 108.02 (12) of the statutes for the purpose
4of considering changes to the definition. The committee shall report its
5recommendations to the council on unemployment insurance by June 30, 2009.
AB757, s. 72 6Section 72. Initial applicability.
AB757,51,8 7(1) The treatment of section 108.04 (4) (a) of the statutes first applies with
8respect to benefit years which begin on April 6, 2008.
AB757,51,139 (2) The treatment of sections 108.067 (1), 108.151 (7) (e) and (h), 108.16 (8) (b)
104., 108.18 (8), 108.19 (1m), and 108.22 (9) of the statutes, the renumbering and
11amendment of section 108.17 (2) of the statutes, and the creation of section 108.17
12(2) (b) of the statutes first apply with respect to contributions payable for the 3rd
13quarter of 2008.
AB757,51,1914 (3) The treatment of section 108.04 (16) (a) (intro.) and (c) 1. of the statutes, the
15renumbering and amendment of section 108.04 (1) (a) of the statutes, and the
16creation of section 108.04 (1) (a) 1. and 2. of the statutes and, with respect to the
17reference to section 108.04 (1) (bm) of the statutes, as affected by this act, the
18treatment of section 108.05 (3) (b) 1. c. of the statutes first apply with respect to
19determinations issued under section 108.09 of the statutes on April 6, 2008.
AB757,51,2420 (4) The treatment of sections 108.04 (1) (b) and (c) of the statutes and, with
21respect to the reference to section 108.04 (1) (b) of the statutes, as affected by this act,
22the treatment of section 108.04 (16) (b) and (c) 2. of the statutes first apply with
23respect to determinations issued under section 108.09 of the statutes on April 6,
242008.
AB757,52,2
1(5) The treatment of section 108.04 (1) (g) 1. and 2. of the statutes first applies
2with respect to benefit years that begin on April 6, 2008.
AB757,52,93 (6) The treatment of sections 108.04 (11) (a), (b), (be), (bm), (cm), (f), and (g),
4108.05 (3) (d), and 108.16 (6) (f) of the statutes, the renumbering and amendment of
5section 108.04 (11) (c) of the statutes, the creation of section 108.04 (11) (c) 1. to 3. of
6the statutes, and, with respect to the reference to section 108.05 (3) (d) of the statutes,
7as created by this act, the treatment of section 108.05 (3) (a) of the statutes first apply
8with respect to determinations issued under section 108.09 of the statutes on April
96, 2008.
AB757,52,1110 (7) The treatment of section 108.09 (4o) of the statutes first applies with respect
11to appeals filed on April 6, 2008.
AB757,52,1412 (8) The treatment of sections 108.17 (2b) and (2g), 108.205 (1m) and (2), and
13108.22 (1) (ad) 1. and (ae) of the statutes first applies with respect to reports required
14to be filed for the 3rd quarter of 2008.
AB757,52,1715 (9) The treatment of section 108.17 (2c) (a) (intro.), (c), and (f) of the statutes
16first applies with respect to contributions payable for the first quarter of calendar
17year 2009.
AB757,52,2018 (10) The treatment of sections 108.17 (7), 108.20 (3), and 108.22 (1) (af) and
19(am) of the statutes first applies with respect to contribution payments made after
20December 31, 2008.
AB757,52,2321 (11) The treatment of sections 108.15 (3) (e), 108.151 (1), 108.152 (2) (b), and
22108.18 (2) (a), (4) (figure), and (9) (figure) of the statutes first applies with respect to
23payrolls beginning on January 1, 2009.
AB757,53,224 (12) The treatment of section 108.22 (1) (c) of the statutes, the renumbering and
25amendment of section 108.22 (1) (a) (intro.) of the statutes, and the repeal of section

1108.22 (1) (a) 1. and 2. of the statutes first apply with respect to reports required to
2be filed for the 3rd quarter of 2008.
AB757,53,43 (13) The treatment of section 108.22 (1) (ac) (by Section 63 ) of the statutes first
4applies with respect to reports required to be filed for the 3rd quarter of 2008.
AB757,53,65 (14) The treatment of section 108.22 (1) (ac) (by Section 64 ) of the statutes first
6applies with respect to reports required to be filed for the 3rd quarter of 2009.
AB757, s. 73 7Section 73. Effective date.
AB757,53,88 (1) This act takes effect on the first Sunday after publication.
AB757,53,99 (End)
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