SB431: Bill Text

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.

SB431, s. 67 Section 67. 108.22 (1) (af) of the statutes is created to read:

SB431,54,24 108.22 (1) (af) In addition to the fee assessed under par. (a), the department may assess an employer or employer agent that is subject to a requirement to make contributions by means of an electronic funds transfer under s. 108.17 (7) and that pays contributions by any method inconsistent with s. 108.17 (7) a penalty of the greater of $50 or an amount equal to one-half of one percent of the total contributions paid by the employer or employer agent for the quarter in which the violation occurs.

SB431, s. 68 Section 68 . 108.22 (1) (am) of the statutes is amended to read:

SB431,55,3 108.22 (1) (am) The interest, penalties, and tardy filing fees levied under pars. (a), (ac), and (ad), and (af) shall be paid to the department and credited to the administrative account.

SB431, s. 69 Section 69. 108.22 (1) (c) of the statutes is amended to read:

SB431,55,13 108.22 (1) (c) Any report or payment, except a payment required by s. 108.15 (5) (b) or 108.151 (5) (f) or (7), to which this subsection applies is delinquent, within the meaning of par. (a), unless it is received by the department, in the form prescribed by law or rule of the department, no later than its due date as determined under par. (b), or if mailed is either postmarked no later than that due date or is received by the department no later than 3 days after that due date. Any payment required by s. 108.15 (5) (b) or 108.151 (5) (f) or (7) is delinquent, within the meaning of par. (a), unless it is received by the department, in the form prescribed by law, no later than the last day of the month in which it is due.

SB431, s. 70 Section 70. 108.22 (9) of the statutes is amended to read:

SB431,56,11 108.22 (9) An individual who is an officer, employee, 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 any required contribution reports or making payment of contributions, and who willfully 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, employee, 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.

SB431, s. 71 Section 71. Nonstatutory provisions.

SB431,56,16 (1) The council on unemployment insurance shall appoint a committee to study the definition of "employee" under section 108.02 (12) of the statutes for the purpose of considering changes to the definition. The committee shall report its recommendations to the council on unemployment insurance by June 30, 2009.

SB431, s. 72 Section 72. Initial applicability.

SB431,56,19 (1) The treatment of section 108.04 (4) (a) of the statutes first applies with respect to benefit years which begin on April 6, 2008.

SB431,56,24 (2) The treatment of sections 108.067 (1), 108.151 (7) (e) and (h), 108.16 (8) (b) 4., 108.18 (8), 108.19 (1m), and 108.22 (9) of the statutes, the renumbering and amendment of section 108.17 (2) of the statutes, and the creation of section 108.17 (2) (b) of the statutes first apply with respect to contributions payable for the 3rd quarter of 2008.

SB431,57,6 (3) The treatment of section 108.04 (16) (a) (intro.) and (c) 1. of the statutes, the renumbering and amendment of section 108.04 (1) (a) of the statutes, and the creation of section 108.04 (1) (a) 1. and 2. of the statutes and, with respect to the reference to section 108.04 (1) (bm) of the statutes, as affected by this act, the treatment of section 108.05 (3) (b) 1. c. of the statutes first apply with respect to determinations issued under section 108.09 of the statutes on April 6, 2008.

SB431,57,11 (4) The treatment of sections 108.04 (1) (b) and (c) of the statutes and, with respect to the reference to section 108.04 (1) (b) of the statutes, as affected by this act, the treatment of section 108.04 (16) (b) and (c) 2. of the statutes first apply with respect to determinations issued under section 108.09 of the statutes on April 6, 2008.

SB431,57,13 (5) The treatment of section 108.04 (1) (g) 1. and 2. of the statutes first applies with respect to benefit years that begin on April 6, 2008.

SB431,57,20 (6) The treatment of sections 108.04 (11) (a), (b), (be), (bm), (cm), (f), and (g), 108.05 (3) (d), and 108.16 (6) (f) of the statutes, the renumbering and amendment of section 108.04 (11) (c) of the statutes, the creation of section 108.04 (11) (c) 1. to 3. of the statutes, and, with respect to the reference to section 108.05 (3) (d) of the statutes, as created by this act, the treatment of section 108.05 (3) (a) of the statutes first apply with respect to determinations issued under section 108.09 of the statutes on April 6, 2008.

SB431,57,22 (7) The treatment of section 108.09 (4o) of the statutes first applies with respect to appeals filed on April 6, 2008.

SB431,57,25 (8) The treatment of sections 108.17 (2b) and (2g), 108.205 (1m) and (2), and 108.22 (1) (ad) 1. and (ae) of the statutes first applies with respect to reports required to be filed for the 3rd quarter of 2008.

SB431,58,3 (9) The treatment of section 108.17 (2c) (a) (intro.), (c), and (f) of the statutes first applies with respect to contributions payable for the first quarter of calendar year 2009.

SB431,58,6 (10) The treatment of sections 108.17 (7), 108.20 (3), and 108.22 (1) (af) and (am) of the statutes first applies with respect to contribution payments made after December 31, 2008.

SB431,58,9 (11) The treatment of sections 108.15 (3) (e), 108.151 (1), 108.152 (2) (b), and 108.18 (2) (a), (4) (figure), and (9) (figure) of the statutes first applies with respect to payrolls beginning on January 1, 2009.

SB431,58,13 (12) The treatment of section 108.22 (1) (c) of the statutes, the renumbering and amendment of section 108.22 (1) (a) (intro.) of the statutes, and the repeal of section 108.22 (1) (a) 1. and 2. of the statutes first apply with respect to reports required to be filed for the 3rd quarter of 2008.

SB431,58,15 (13) The treatment of section 108.22 (1) (ac) (by Section 63 ) of the statutes first applies with respect to reports required to be filed for the 3rd quarter of 2008.

SB431,58,17 (14) The treatment of section 108.22 (1) (ac) (by Section 64 ) of the statutes first applies with respect to reports required to be filed for the 3rd quarter of 2009.

SB431, s. 73 Section 73. Effective date.

SB431,58,19 (1) This act takes effect on the first Sunday after publication.

SB431,58,20 (End)