SB431: Bill Text

SB431,15,20 (g) For purposes of this subsection, "conceal" means to intentionally mislead or defraud the department by withholding or hiding information or making a false statement or misrepresentation.

SB431, s. 22 Section 22. 108.04 (13) (c) of the statutes is amended to read:

SB431,16,22 108.04 (13) (c) If an employer, after notice of a benefit claim, fails to file an objection to the claim under s. 108.09 (1), any benefits allowable under any resulting benefit computation shall, unless the department applies a provision of this chapter to disqualify the claimant, be promptly paid. Except as otherwise provided in this paragraph, any eligibility question in objection to the claim raised by the employer after benefit payments to the claimant are commenced does not affect benefits paid prior to the end of the week in which a determination is issued as to the eligibility question unless the benefits are erroneously paid without fault on the part of the employer. If, during the period beginning on January 1, 2006, and ending on June 28, 2008, Except as otherwise provided in this paragraph, if an employer fails to provide correct and complete information requested by the department during a fact-finding investigation, but later provides the requested information, charges to the employer's account for benefits paid prior to the end of the week in which a redetermination is issued regarding the matter or, if no redetermination is issued, prior to the end of the week in which an appeal tribunal decision is issued regarding the matter, are not affected by the redetermination or decision, except unless the benefits are erroneously paid without fault on the part of the employer as provided in par. (g) (f). If benefits are erroneously paid because the employer and the employee are at fault, the department shall charge the employer for the benefits and proceed to create an overpayment under s. 108.22 (8) (a). If benefits are erroneously paid without fault on the part of the employer, regardless of whether the employee is at fault, the department shall charge the benefits as provided in par. (d), unless par. (e) applies, and proceed to create an overpayment under s. 108.22 (8) (a). If benefits are erroneously paid because an employer is at fault and the department recovers the benefits erroneously paid under s. 108.22 (8), the recovery does not affect benefit charges made under this paragraph.

SB431, s. 23 Section 23. 108.04 (13) (e) of the statutes is amended to read:

SB431,17,16 108.04 (13) (e) If the department erroneously pays benefits from one employer's account and a 2nd employer is at fault, the department shall credit the benefits paid to the first employer's account and charge the benefits paid to the 2nd employer's account. Filing of a tardy or corrected report or objection does not affect the 2nd employer's liability for benefits paid prior to the end of the week in which the department makes a recomputation of the benefits allowable or prior to the end of the week in which the department issues a determination concerning any eligibility question raised by the report or by the 2nd employer. If, during the period beginning on January 1, 2006, and ending on June 29, 2008, the 2nd employer fails to provide correct and complete information requested by the department during a fact-finding investigation, but later provides the requested information, the department shall charge to the account of the 2nd employer the cost of benefits paid prior to the end of the week in which a redetermination is issued regarding the matter or, if no redetermination is issued, prior to the end of the week in which an appeal tribunal decision is issued regarding the matter, except unless the benefits erroneously are paid without fault on the part of the employer as provided in par. (g) (f). If the department recovers the benefits erroneously paid under s. 108.22 (8), the recovery does not affect benefit charges made under this paragraph.

SB431, s. 24 Section 24. 108.04 (13) (f) of the statutes is amended to read:

SB431,18,3 108.04 (13) (f) If benefits are erroneously paid because the employer fails to file a report required by this chapter, the employer fails to provide correct and complete information on the report, the employer fails to object to the benefit claim under s. 108.09 (1), the employer fails to provide correct and complete information requested by the department during a fact-finding investigation, unless an appeal tribunal, the commission, or a court of competent jurisdiction finds that the employer had good cause for the failure to provide the information, or the employer aids and abets the claimant in an act of concealment as provided in sub. (11), the employer is at fault. If benefits are erroneously paid because an employee commits an act of concealment as provided in sub. (11) or fails to provide correct and complete information to the department, the employee is at fault.

SB431, s. 25 Section 25. 108.04 (13) (g) of the statutes is repealed.

SB431, s. 26 Section 26. 108.04 (16) (a) (intro.) of the statutes is amended to read:

SB431,18,10 108.04 (16) (a) (intro.) The department shall not reduce benefits under sub. (1) (a) 1., or deny benefits under sub. (1) (a) 2., (2) (a) or (d), or (8) or s. 108.141 (3g) to any otherwise eligible individual for any week as a result of the individual's enrollment in a course of vocational training or basic education which is a prerequisite to such training, provided the department determines that:

SB431, s. 27 Section 27. 108.04 (16) (b) of the statutes is amended to read:

SB431,18,15 108.04 (16) (b) The department shall not apply any benefit reduction or disqualification under sub. (1) (b) 1., (7) (c), or (8) (e) or s. 108.141 (3g) that is not the result of training or basic education under par. (a) while an individual is enrolled in a course of training or education that meets the standards specified in par. (a).

SB431, s. 28 Section 28. 108.04 (16) (c) 1. of the statutes is amended to read:

SB431,18,20 108.04 (16) (c) 1. The department shall not reduce benefits under sub. (1) (a) 1. or deny benefits under sub. (1) (a) 2., (2) (a) or (d), or (8) or s. 108.141 (3g) to an otherwise eligible individual as a result of the individual's enrollment in such training; and

SB431, s. 29 Section 29. 108.04 (16) (c) 2. of the statutes is amended to read:

SB431,18,25 108.04 (16) (c) 2. The department shall not apply any benefit disqualifications reduction or disqualification under sub. (1) (b) 1., (7) (c), or (8) (e) or s. 108.141 (3g) that are is not the result of the training while the individual is enrolled in the training.

SB431, s. 30 Section 30. 108.05 (1) (p) (intro.) of the statutes is amended to read:

SB431,19,15 108.05 (1) (p) (intro.) Each eligible employee shall be paid benefits for each week of total unemployment that commences on or after January 7, 2007, and before January 4, 2009, at the weekly benefit rate specified in this paragraph. Unless sub. (1m) applies, the weekly benefit rate shall equal 4 percent of the employee's base period wages that were paid during that quarter of the employee's base period in which the employee was paid the highest total wages, rounded down to the nearest whole dollar, except that, if that amount is less than the minimum amount shown in the following schedule, no benefits are payable to the employee and, if that amount is more than the maximum amount shown in the following schedule, the employee's weekly benefit rate shall be the maximum amount shown in the following schedule and except that, if the employee's benefits are exhausted during any week under s. 108.06 (1), the employee shall be paid the remaining amount of benefits payable to the employee in lieu of the amount shown in the following schedule: [See Figure 108.05 (1) (p) following]

SB431, s. 31 Section 31. 108.05 (1) (q) of the statutes is created to read:

SB431,20,4 108.05 (1) (q) Each eligible employee shall be paid benefits for each week of total unemployment that commences on or after January 4, 2009, at the weekly benefit rate specified in this paragraph. Unless sub. (1m) applies, the weekly benefit rate shall equal 4 percent of the employee's base period wages that were paid during that quarter of the employee's base period in which the employee was paid the highest total wages, rounded down to the nearest whole dollar, except that, if that amount is less than the minimum amount shown in the following schedule, no benefits are payable to the employee and, if that amount is more than the maximum amount shown in the following schedule, the employee's weekly benefit rate shall be the maximum amount shown in the following schedule and except that, if the employee's benefits are exhausted during any week under s. 108.06 (1), the employee shall be paid the remaining amount of benefits payable to the employee in lieu of the amount shown in the following schedule: [See Figure 108.05 (1) (q) following] - See PDF for table - See PDF for table - See PDF for table

SB431, s. 32 Section 32. 108.05 (3) (a) of the statutes is amended to read:

SB431,33,15 108.05 (3) (a) Except as provided in pars. (b) and, (c), and (d), if an eligible employee earns wages in a given week, the first $30 of the wages shall be disregarded and the employee's applicable weekly benefit payment shall be reduced by 67% of the remaining amount, except that no such employee is eligible for benefits if the employee's benefit payment would be less than $5 for any week. For purposes of this paragraph, "wages" includes any salary reduction amounts earned that are not wages and that are deducted from the salary of a claimant by an employer pursuant to a salary reduction agreement under a cafeteria plan, within the meaning of 26 USC 125, and any amount that a claimant would have earned in available work under s. 108.04 (1) (a) which is treated as wages under s. 108.04 (1) (a) (bm), but excludes any amount that a claimant earns for services performed as a volunteer fire fighter, volunteer emergency medical technician, or volunteer first responder. In applying this paragraph, the department shall disregard discrepancies of less than $2 between wages reported by employees and employers.

SB431, s. 33 Section 33. 108.05 (3) (b) 1. c. of the statutes is amended to read:

SB431,34,6 108.05 (3) (b) 1. 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) (a) (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 work at that same or a greater rate of pay.

SB431, s. 34 Section 34. 108.05 (3) (d) of the statutes is created to read:

SB431,34,9 108.05 (3) (d) A claimant is ineligible to receive benefits for any week in which the claimant conceals wages as provided in s. 108.04 (11) (b).

SB431, s. 35 Section 35. 108.067 (1) of the statutes is amended to read:

SB431,34,16 108.067 (1) Each professional employer organization that enters into an employee leasing agreement with a client during any calendar quarter shall submit to the department, no later than the due date for the report payment of contributions under s. 108.17 (2) relating to that quarter, in the form prescribed by the department, a report disclosing the identity of that client and such other information as the department prescribes.

SB431, s. 36 Section 36. 108.09 (4o) of the statutes is created to read:

SB431,35,18 108.09 (4o) Departmental records relating to benefit claims. In any hearing before an appeal tribunal under this section, a departmental record relating to a claim for benefits, other than a report specified in sub. (4m), constitutes prima facie evidence, and shall be admissible to prove, that an employer provided or failed to provide to the department complete and correct information in a fact-finding investigation of the claim, notwithstanding that the record or a statement contained in the record may be uncorroborated hearsay and may constitute the sole basis upon which issue of the employer's failure is decided, if the parties appearing at the hearing have been given an opportunity to review the record at or before the hearing and to rebut the information contained in the record. A record of the department that is admissible under this subsection shall be regarded as self authenticating and shall require no foundational or other testimony for its admissibility, unless the circumstances affirmatively indicate a lack of trustworthiness in the record. If such a record is admitted and made the basis of a decision, the record may constitute substantial evidence under s. 102.23 (6). For purposes of this subsection, "departmental record" means a memorandum, report, record, document, or data compilation that has been made or maintained by employees of the department in the regular course of the department's fact-finding investigation of a benefit claim, is contained in the department's paper or electronic files of the benefit claim, and relates to the department's investigative inquiries to an employer or statements or other matters submitted by the employer or its agent in connection with the fact-finding investigation of a benefit claim. A departmental record may not be admitted into evidence under this subsection or otherwise used under this subsection for any purpose other than to prove whether an employer provided or failed to provide to the department complete and correct information in a fact-finding investigation of a claim.

SB431, s. 37 Section 37. 108.15 (3) (e) of the statutes is amended to read:

SB431,35,24 108.15 (3) (e) Each time a government unit elects or reelects contribution financing its initial contribution rate shall be 2.7% 2.5% on its payroll for each of the first 3 calendar years in which such election or reelection is in effect. If a government unit terminates its election of contribution financing it may not reelect contribution financing within a period of 3 calendar years thereafter.

SB431, s. 38 Section 38. 108.151 (1) of the statutes is amended to read:

SB431,36,5 108.151 (1) Employer's contribution rate. Each nonprofit organization which is or becomes an employer subject to this chapter shall be subject to all its provisions except as it may elect reimbursement financing in accordance with sub. (2). If such an approved election is terminated, the employer's contribution rate shall be 2.7% 2.5% on its payroll for each of the next 3 calendar years.

SB431, s. 39 Section 39. 108.151 (7) (e) of the statutes is amended to read:

SB431,36,12 108.151 (7) (e) Except as provided in par. (f), the rate of each employer's assessment under this subsection for any calendar year is the product of the rate determined under par. (d) multiplied by the employer's payroll for the preceding calendar year, as reported by the employer under sub. (8) or s. 108.15 (8), 108.152 (7), or 108.17 (2) or 108.205 (1) or, in the absence of reports, as estimated by the department.

SB431, s. 40 Section 40. 108.151 (7) (h) of the statutes is amended to read:

SB431,36,18 108.151 (7) (h) If the payroll of an employer for any quarter is adjusted to decrease the amount of the payroll after a contribution employment and wage report for the employer is filed under s. 108.17 (2) 108.205 (1), the department shall refund any assessment that is overpaid by the employer under this subsection as a result of the adjustment.

SB431, s. 41 Section 41. 108.152 (2) (b) of the statutes is amended to read:

SB431,36,22 108.152 (2) (b) If an Indian tribe or tribal unit terminates an election under this subsection, the employer's contribution rate is 2.7% 2.5% on its payroll for each of the next 3 calendar years.

SB431, s. 42 Section 42. 108.16 (6) (f) of the statutes is amended to read:

SB431,36,25 108.16 (6) (f) Any amount available for such crediting under s. 108.04 (11) (b) (be), 108.14 (8n) (e) or 108.141.

SB431, s. 43 Section 43. 108.16 (8) (b) 4. of the statutes is amended to read:

SB431,37,5 108.16 (8) (b) 4. The department has received a written application from the transferee requesting that it be deemed a successor. Such application must be received by the department on or before the contribution report and payment due date for the first full quarter following the date of transfer.

SB431, s. 44 Section 44. 108.17 (2) of the statutes is renumbered 108.17 (2) (a) and amended to read:

SB431,37,14 108.17 (2) (a) Every Except as provided in par. (b), every employer that is subject to a contribution requirement shall file quarterly reports of contributions required under this chapter with the department, and pay contributions to the department, in such manner as the department prescribes. Each contribution report and payment is due at the close of the month next following the end of the applicable calendar quarter, except as authorized in sub. (2c) or as the department may assign a later due date pursuant to sub. (1m) or general department rules.

SB431, s. 45 Section 45. 108.17 (2) (b) of the statutes is created to read:

SB431,37,25 108.17 (2) (b) The department may electronically provide a means whereby an employer that files its employment and wage reports electronically may determine the amount of contributions due for payment by the employer under s. 108.18 for each quarter. If an employer that is subject to a contribution requirement files its employment and wage reports under s. 108.205 (1) electronically, in the manner prescribed by the department for purposes of this paragraph, the department may require the employer to determine electronically the amount of contributions due for payment by the employer under s. 108.18 for each quarter. In such case, the employer is excused from filing contribution reports under par. (a). The employer shall pay the amount due for each quarter by the due date specified in par. (a).

SB431, s. 46 Section 46 . 108.17 (2b) of the statutes is amended to read:

SB431,38,12 108.17 (2b) The department shall prescribe a form and methodology for filing contribution reports under sub. (2) electronically using the Internet. Each employer of 50 25 or more employees, as determined under s. 108.22 (1) (ae), that does not use an employer agent to file its contribution reports under this section shall file its contribution reports electronically using the Internet on the in the manner and form prescribed by the department. Each employer that becomes subject to an electronic reporting requirement under this subsection shall file its initial report under this subsection for the quarter during which the employer becomes subject to the reporting requirement. Once an employer becomes subject to the a reporting requirements requirement under this subsection, it shall continue to file its reports under this subsection unless that requirement is waived by the department.

SB431, s. 47 Section 47. 108.17 (2c) (a) (intro.) of the statutes is amended to read:

SB431,38,18 108.17 (2c) (a) (intro.) Except as provided in pars. (d) and (e), an employer that has a first quarter contribution liability of $5,000 $1,000 or more may elect to defer payment to later due dates beyond the due date established under sub. (1m) or (2) of not more than 60% of its first quarter contribution liability, without payment of interest, as follows:

SB431, s. 48 Section 48. 108.17 (2c) (c) of the statutes is amended to read:

SB431,39,2 108.17 (2c) (c) If an employer fails to pay at least the specified minimum deferred amount for the first quarter, together with the full amount of contributions payable for any subsequent quarter, or fails to file its employment and wage report in the format prescribed under par. (f), by a specified due date, then all unpaid contribution liability of that employer for the first quarter is delinquent under s. 108.22 and interest thereon is payable from April 30 of the year in which the liability accrues.

SB431, s. 49 Section 49. 108.17 (2c) (f) of the statutes is created to read:

SB431,39,8 108.17 (2c) (f) An employer that elects to defer payment of its first quarter contributions under this subsection shall file the election electronically, shall file its contribution reports under 108.17 (2) (a) unless excused from filing under s. 108.17 (2) (b), and shall file its employment and wage reports under s. 108.205 electronically in the manner and form prescribed by the department.

SB431, s. 50 Section 50 . 108.17 (2g) of the statutes is amended to read:

SB431,39,21 108.17 (2g) An employer agent that prepares reports under sub. (2) on behalf of less than 25 employers under sub. (2) shall file those contribution reports electronically using the Internet on the in the manner and form prescribed by the department under sub. (2b). An employer agent that prepares reports under sub. (2) on behalf of 25 or more employers shall file those reports using an electronic medium and format approved by the department. An employer agent that becomes subject to the reporting requirement under this subsection shall file its initial reports under this subsection for the 4th quarter beginning after the quarter in which the employer agent becomes subject to the reporting requirement. Once an employer agent becomes subject to the reporting requirement under this subsection, the employer agent shall continue to file its reports under this subsection unless that requirement is waived by the department.

SB431, s. 51 Section 51. 108.17 (7) of the statutes is created to read:

SB431,40,4 108.17 (7) (a) Each employer whose net total contributions paid or payable under this section for any 12-month period ending on June 30 are at least $10,000 shall pay all contributions under this section by means of electronic funds transfer beginning with the next calendar year. Once an employer becomes subject to an electronic payment requirement under this paragraph, the employer shall continue to make payment of all contributions by means of electronic funds transfer unless that requirement is waived by the department.

SB431,40,7 (b) Each employer agent shall pay all contributions under this section on behalf of each employer that is represented by the agent by means of electronic funds transfer.

SB431, s. 52 Section 52. 108.18 (2) (a) of the statutes is amended to read:

SB431,40,12 108.18 (2) (a) Except as provided in pars. (c) and (d), an employer's contribution rate shall be 2.7% 2.5% on its payroll for each of the first 3 calendar years with respect to which contributions are credited to its account, except as additional contributions apply under this section.

SB431, s. 53 Section 53. 108.18 (4) (figure) of the statutes is amended to read: - See PDF for table - See PDF for table - See PDF for table - See PDF for table - See PDF for table - See PDF for table - See PDF for table - See PDF for table

SB431, s. 54 Section 54. 108.18 (8) of the statutes is amended to read:

SB431,45,7 108.18 (8) Solvency contributions. Each employer's solvency contribution for each period of a calendar year quarter of any year shall be figured by applying the solvency rate determined for that year under sub. (9) to the employer's payroll for that period quarter, and shall be payable to the fund's balancing account by the due-date of its contribution report due date for payment of contributions by the employer for that quarter.

SB431, s. 55 Section 55. 108.18 (9) (figure) of the statutes is amended to read: - See PDF for table - See PDF for table - See PDF for table - See PDF for table - See PDF for table - See PDF for table - See PDF for table - See PDF for table

SB431, s. 56 Section 56. 108.19 (1e) (a) of the statutes is amended to read:

SB431,51,8 108.19 (1e) (a) Except as provided in par. (b), each employer, other than an employer that finances benefits by reimbursement in lieu of contributions under s. 108.15, 108.151, or 108.152 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 2008 2010 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.

SB431, s. 57 Section 57. 108.19 (1m) of the statutes is amended to read:

SB431,52,6 108.19 (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 contribution 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 shall be retained in the administrative account and utilized for the purposes specified in s. 108.20 (2m).

SB431, s. 58 Section 58 . 108.20 (3) of the statutes is amended to read:

SB431,52,11 108.20 (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), and (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).

SB431, s. 59 Section 59. 108.205 (1m) of the statutes is amended to read:

SB431,52,14 108.205 (1m) (a) The department shall prescribe a the manner and form and methodology for filing reports under sub. (1) electronically using the Internet.

SB431,52,16 (b) Each employer agent shall file its reports electronically in the manner and form prescribed by the department.

SB431, s. 60 Section 60 . 108.205 (2) of the statutes is amended to read:

SB431,53,3 108.205 (2) All employers Each employer of 50 25 or more employees, as determined under s. 108.22 (1) (ae), that does not use an employer agent to file its reports under this section shall file the quarterly report under sub. (1) using an electronic medium approved electronically in the manner and form prescribed by the department for such employers. An employer that becomes subject to the an electronic reporting requirement under this subsection shall file its initial report under this subsection for the 4th quarter beginning after the quarter in during which the employer becomes subject to the reporting requirement. Once an employer becomes subject to the reporting requirement under this subsection, the employer shall continue to file its quarterly reports under this subsection unless that requirement is waived by the department.

SB431, s. 61 Section 61 . 108.22 (1) (a) (intro.) of the statutes is renumbered 108.22 (1) (a) and amended to read:

SB431,53,15 108.22 (1) (a) If any employer, other than an employer which has ceased business and has not paid or incurred a liability to pay wages in any quarter following the cessation of business, is delinquent in making by the assigned due date any contribution report, or other report or payment to the department required of it under this chapter except a quarterly report under s. 108.205 or a voluntary contribution, the employer shall pay interest on any the delinquent payment at the rate of one percent per month or fraction thereof from the date such payment became due. If any such employer is delinquent in making any quarterly report under s. 108.205 (1) by the assigned due date, the employer shall pay a tardy filing fee of $50 for each delinquent quarterly report as follows:.

SB431, s. 62 Section 62 . 108.22 (1) (a) 1. and 2. of the statutes are repealed.

SB431, s. 63 Section 63 . 108.22 (1) (ac) of the statutes is amended to read:

SB431,53,23 108.22 (1) (ac) In addition to any fee assessed under par. (a), the department may assess an employer or employer agent that is subject to the reporting requirement under s. 108.205 (2) and that fails to file its report in a format the manner and form prescribed under that subsection a penalty of $10 $15 for each employee whose information is not reported in a format the manner and form prescribed under s. 108.205 (1m) (b) or (2).

SB431, s. 64 Section 64 . 108.22 (1) (ac) of the statutes, as affected by 2007 Wisconsin Act .... (this act), is amended to read:

SB431,54,6 108.22 (1) (ac) In addition to any fee assessed under par. (a), the department may assess an employer or employer agent that is subject to the reporting requirement under s. 108.205 (2) and that fails to file its report in the manner and form prescribed under that subsection a penalty of $15 $20 for each employee whose information is not reported in the manner and form prescribed under s. 108.205 (1m) (b) or (2).

SB431, s. 65 Section 65. 108.22 (1) (ad) 1. of the statutes is amended to read:

SB431,54,13 108.22 (1) (ad) 1. An employer agent that is subject to the reporting requirements under s. 108.17 (2g) and that fails to file a contribution report in accordance with s. 108.17 (2g) may be assessed a penalty by the department in the amount of $25 for each employer whose report is not filed using an electronic format and medium approved electronically in the manner and form prescribed by the department.

SB431, s. 66 Section 66. 108.22 (1) (ae) of the statutes is amended to read:

SB431,54,17 108.22 (1) (ae) For purposes of par. (a) (ac), the number of employees employed by an employer is the total number of employees employed by the employer at any time during the reporting period.