AB219,73 1Section 73. 108.05 (2) (c) of the statutes is amended to read:
AB219,57,72 108.05 (2) (c) This chapter's maximum weekly benefit rate, as to weeks of
3unemployment in the ensuing half year, shall equal the result obtained by rounding
466-2/3% of the "average wages per average week" to the nearest multiple of one
5dollar, and the minimum weekly benefit rate shall be an amount which is 15% 14.6
6percent
of the maximum rate and adjusted, if not a multiple of one dollar, to the next
7lower multiple of one dollar.
AB219,74 8Section 74. 108.05 (3) (a) of the statutes is amended to read:
AB219,58,14
1108.05 (3) (a) Except as provided in pars. (c), (d) and (dm) if an eligible employee
2earns wages in a given week, the first $30 of the wages shall be disregarded and the
3employee's applicable weekly benefit payment shall be reduced by 67% of the
4remaining amount, except that no such employee is eligible for benefits if the
5employee's benefit payment would be less than $5 for any week. For purposes of this
6paragraph, "wages" includes any salary reduction amounts earned that are not
7wages and that are deducted from the salary of a claimant by an employer pursuant
8to a salary reduction agreement under a cafeteria plan, within the meaning of 26
9USC 125, and
any amount that a claimant would have earned in available work
10under s. 108.04 (1) (a) which is treated as wages under s. 108.04 (1) (bm), but excludes
11any amount that a claimant earns for services performed as a volunteer fire fighter,
12volunteer emergency medical technician, or volunteer first responder. In applying
13this paragraph, the department shall disregard discrepancies of less than $2
14between wages reported by employees and employers.
AB219,75 15Section 75. 108.05 (3) (a) of the statutes, as affected by 2013 Wisconsin Acts
1611
and .... (this act), is repealed and recreated to read:
AB219,59,217 108.05 (3) (a) Except as provided in pars. (c), (d) and (dm) and s. 108.062, if an
18eligible employee earns wages in a given week, the first $30 of the wages shall be
19disregarded and the employee's applicable weekly benefit payment shall be reduced
20by 67% of the remaining amount, except that no such employee is eligible for benefits
21if the employee's benefit payment would be less than $5 for any week. For purposes
22of this paragraph, "wages" includes any amount that a claimant would have earned
23in available work under s. 108.04 (1) (a) which is treated as wages under s. 108.04
24(1) (bm), but excludes any amount that a claimant earns for services performed as
25a volunteer fire fighter, volunteer emergency medical technician, or volunteer first

1responder. In applying this paragraph, the department shall disregard
2discrepancies of less than $2 between wages reported by employees and employers.
AB219,76 3Section 76. 108.06 (1) of the statutes is amended to read:
AB219,59,134 108.06 (1) Except as provided in subs. sub. (6) and (7) and ss. 108.141 and
5108.142, no claimant may receive total benefits based on employment in a base
6period greater than 26 times the claimant's weekly benefit rate under s. 108.05 (1)
7or 40% of the claimant's base period wages, whichever is lower. Except as provided
8in subs. sub. (6) and (7) and ss. 108.141 and 108.142, if a claimant's base period wages
9are reduced or canceled under s. 108.04 (5) or (18), or suspended under s. 108.04 (1)
10(f), (10) (a), or (17), the claimant may not receive total benefits based on employment
11in a base period greater than 26 times the claimant's weekly benefit rate under s.
12108.05 (1) or 40% of the base period wages not reduced, canceled or suspended which
13were paid or payable to the claimant, whichever is lower.
AB219,77 14Section 77. 108.06 (2) (c) of the statutes is amended to read:
AB219,59,1715 108.06 (2) (c) No benefits are payable to a claimant for any week of
16unemployment not occurring during the claimant's benefit year except under sub. (7)
17and ss. 108.141 and 108.142.
AB219,78 18Section 78. 108.06 (2) (cm) of the statutes is amended to read:
AB219,59,2219 108.06 (2) (cm) If an employee qualifies to receive benefits using the base period
20described in s. 108.02 (4) (b), the wages used to compute the employee's benefit
21entitlement are not available for use in any subsequent benefit computation for the
22same employee, except under sub. (7) and s. 108.141 or 108.142.
AB219,79 23Section 79. 108.06 (3) of the statutes is amended to read:
AB219,60,324 108.06 (3) There shall be payable to an employee, for weeks ending within the
25employee's benefit year, only those benefits computed for that benefit year based on

1the wages paid to the employee in the immediately preceding base period. Wages
2used in a given benefit computation are not available for use in any subsequent
3benefit computation except under sub. (7) and s. 108.141.
AB219,80 4Section 80. 108.06 (6) (intro.) of the statutes is amended to read:
AB219,60,145 108.06 (6) (intro.) If a claimant has established a benefit year prior to the
6effective date of any increase in the maximum weekly benefit rate provided under
7s. 108.05 (1), the claimant has not exhausted his or her total benefit entitlement
8under sub. (1) for that benefit year on that effective date, and the claimant was
9entitled to receive the maximum weekly benefit rate under s. 108.05 (1) that was in
10effect prior to that effective date, the limitation on the total benefits authorized to
11be paid to a claimant under sub. (1) does not apply to that claimant in that benefit
12year. Unless sub. (7) or s. 108.141 or 108.142 applies, the claimant's remaining
13benefit entitlement in that benefit year for the period beginning on that effective date
14shall be computed by:
AB219,81 15Section 81. 108.06 (7) of the statutes is repealed.
AB219,82 16Section 82. 108.07 (8) of the statutes is repealed.
AB219,83 17Section 83. 108.10 (intro.) of the statutes is amended to read:
AB219,60,22 18108.10 Settlement of issues other than benefit claims. (intro.) In Except
19as provided in s. 108.245 (3), in
connection with any issue arising under this chapter
20as to the status or liability of an employing unit in this state, for which no review is
21provided under s. 108.09 or 108.227 (5) and whether or not a penalty is provided in
22s. 108.24, the following procedure shall apply:
AB219,84 23Section 84. 108.14 (8n) (e) of the statutes is amended to read:
AB219,61,1224 108.14 (8n) (e) The department shall charge this state's share of any benefits
25paid under this subsection to the account of each employer by which the employee

1claiming benefits was employed in the applicable base period, in proportion to the
2total amount of wages he or she earned from each employer in the base period, except
3that if s. 108.04 (1) (f), (5), (7) (a), (c), (d), (e), (k), (L), (o), (p), (q), (s), or (t), (7m) or (8)
4(a) or 108.07 (3), (3r), or (5) (b) or (8) would have applied to employment by such an
5employer who is subject to the contribution requirements of ss. 108.17 and 108.18,
6the department shall charge the share of benefits based on employment with that
7employer to the fund's balancing account, or, if s. 108.04 (1) (f) or (5) or 108.07 (3)
8would have applied to an employer that is not subject to the contribution
9requirements of ss. 108.17 and 108.18, the department shall charge the share of
10benefits based on that employment in accordance with s. 108.07 (5) (a) and (b). The
11department shall also charge the fund's balancing account with any other state's
12share of such benefits pending reimbursement by that state.
AB219,85 13Section 85. 108.14 (19) of the statutes is amended to read:
AB219,61,1914 108.14 (19) On or about February No later than March 15 annually, the
15department shall prepare and furnish to the council on unemployment insurance a
16report summarizing the department's activities related to detection and prosecution
17of unemployment insurance fraud in the preceding year. The department shall
18include in the report information about audits conducted by the department under
19sub. (20), including the number and results of audits performed, in the previous year.
AB219,86 20Section 86. 108.14 (20) of the statutes is created to read:
AB219,61,2321 108.14 (20) The department shall conduct random audits on claimants for
22benefits under this chapter to assess compliance with the work search requirements
23under s. 108.04 (2) (a) 3.
AB219,87 24Section 87. 108.14 (21) of the statutes is created to read:
AB219,62,3
1108.14 (21) The department shall maintain a portal on the Internet that allows
2employers to log in and file with the department complaints related to the
3administration of this chapter.
AB219,88 4Section 88. 108.14 (22) of the statutes is created to read:
AB219,62,85 108.14 (22) The department shall maintain a searchable, electronic database
6of significant decisions made by the commission on matters under this chapter for
7the use of attorneys employed by the department and other individuals employed by
8the department whose duties necessitate use of the database.
AB219,89 9Section 89. 108.14 (23) of the statutes is created to read:
AB219,62,1210 108.14 (23) (a) The department shall create and keep up-to-date a handbook
11for the purpose of informing employers that are subject to this chapter about the
12provisions and requirements of this chapter.
AB219,62,1313 (b) The department shall include all of the following in the handbook:
AB219,62,1514 1. Information about the function and purpose of unemployment insurance
15under this chapter.
AB219,62,1816 2. A description of the rights and responsibilities of employers under this
17chapter, including the rights and responsibilities associated with hearings to
18determine whether claimants are eligible for benefits under this chapter.
AB219,62,2019 3. A description of the circumstances under which workers are generally
20eligible and ineligible for benefits under this chapter.
AB219,62,2321 4. Disclaimers explaining that the contents of the handbook may not be relied
22upon as legally enforceable and that adherence to the content does not guarantee a
23particular result for a decision under this chapter.
AB219,62,2524 5. A line to allow an individual employed by an employer to sign to acknowledge
25that the individual is aware of the contents of the handbook.
AB219,63,1
1(c) The department shall make the handbook available on the Internet.
AB219,63,42 (d) The department shall distribute printed copies of the handbook to persons
3who request a copy and may charge a fee as provided in s. 20.908 for the costs of
4printing and distribution.
AB219,90 5Section 90. 108.14 (24) of the statutes is created to read:
AB219,63,136 108.14 (24) The department shall provide information to employers concerning
7the financing of the unemployment insurance system, including the computation of
8reserve percentages and their effect upon the contribution and solvency rates of
9employers, and shall post this information on the Internet. If the department
10provided a statement of account to any employer, the department shall include the
11same information on the statement. In addition, the department shall provide the
12same information in writing to each employer who becomes newly subject to a
13requirement to pay contributions or reimbursements under this chapter.
AB219,91 14Section 91. 108.14 (25) of the statutes is created to read:
AB219,63,1615 108.14 (25) (a) In this section, "appeal tribunal" includes appeal tribunals
16under s. 108.09 (3) (a) 1., 2., and 3.
AB219,63,1917 (b) The department shall conduct an initial training for all individuals who
18serve as appeal tribunals to prepare them to be able to perform the duties of appeal
19tribunals established under this chapter.
AB219,63,2220 (c) The department shall require each individual who serves as an appeal
21tribunal to satisfy continuing education requirements, as prescribed by the
22department.
AB219,92 23Section 92. 108.14 (26) of the statutes is created to read:
AB219,64,524 108.14 (26) The department shall prescribe by rule a standard affidavit form
25that may be used by parties to appeals under ss. 108.09 and 108.10 and shall make

1the form available to employers and claimants. The form shall be sufficient to qualify
2as admissible evidence in a hearing under this chapter if the authentication is
3sufficient and the information set forth by the affiant is admissible, but its use by a
4party does not eliminate the right of an opposing party to cross examine the affiant
5concerning the facts asserted in the affidavit.
AB219,93 6Section 93. 108.141 (7) (a) of the statutes is amended to read:
AB219,64,137 108.141 (7) (a) The department shall charge the state's share of each week of
8extended benefits to each employer's account in proportion to the employer's share
9of the total wages of the employee receiving the benefits in the employee's base
10period, except that if the employer is subject to the contribution requirements of ss.
11108.17 and 108.18 the department shall charge the share of extended benefits to
12which s. 108.04 (1) (f), (5), (7) (a), (c), (d), (e), (k), (L), (o), (p), (q), (s), or (t), (7m) or (8)
13(a) or 108.07 (3), (3r), or (5) (b) or (8) applies to the fund's balancing account.
AB219,94 14Section 94. 108.16 (2) (g) and (h) of the statutes are amended to read:
AB219,65,415 108.16 (2) (g) Whenever the department receives a request of 2 or more
16partnerships or limited liability companies consisting of the same partners or
17members
to be treated as separate employers prior to October 1 of any year, the
18department shall apportion the balance in any existing account of the partnerships
19or limited liability companies among the separate employers on January 1 following
20the date of receipt of the request in proportion to the payrolls incurred in the
21businesses operated by each of the employers in the 4 completed calendar quarters
22ending on the computation date preceding the date of receipt of the request and shall
23calculate the reserve percentage of each separate employer in accordance with the
24proportion of the payroll attributable to that employer. Section 108.18 (2) is not made
25applicable to the separate employers by reason of such treatment. For purposes of

1s. 108.18 (7), the department shall treat the partnerships or limited liability
2companies
as separate employers on November 1 preceding that January 1. For
3purposes of s. 108.18 (7) (b) and (c), the department shall treat the separate
4employers as existing employers on that January 1.
AB219,65,185 (h) Whenever, prior to October 1 of any year, the department receives a written
6request by all partnerships or limited liability companies consisting of the same
7partners or members which have elected to be treated as separate employers for the
8partnerships or limited liability companies to be treated as a single employer, the
9department shall combine the balances in the existing accounts of the separate
10employers into a new account on January 1 following the date of receipt of the request
11and shall calculate the reserve percentage of the single employer in accordance with
12the combined payroll attributable to each of the separate employers in the 4
13completed calendar quarters ending on the computation date preceding that
14January 1. Section 108.18 (2) is not made applicable to the single employer by reason
15of such treatment. For purposes of s. 108.18 (7), the department shall treat the
16partnerships or limited liability companies as a single employer on November 1
17preceding that January 1. For purposes of s. 108.18 (7) (b) and (c), the department
18shall treat the single employer as an existing employer on that January 1.
AB219,95 19Section 95. 108.16 (3) (c) of the statutes is created to read:
AB219,65,2120 108.16 (3) (c) Any nonrecoverable payment made without fault on the part of
21the intended payee.
AB219,96 22Section 96. 108.16 (6) (o) of the statutes is created to read:
AB219,65,2323 108.16 (6) (o) Any erroneous payment recovered under s. 108.22 (8e).
AB219,97 24Section 97. 108.16 (6m) (a) of the statutes is amended to read:
AB219,66,3
1108.16 (6m) (a) The benefits thus chargeable under s. 108.04 (1) (f), (5), (5g),
2(7) (h), (8) (a), (13) (c) or (d) or (16) (e), 108.07 (3), (3r), (5) (b), (5m), or (6), or (8), 108.14
3(8n) (e), 108.141, 108.151, or 108.152 or sub. (6) (e) or (7) (a) and (b).
AB219,98 4Section 98. 108.16 (6m) (h) of the statutes is created to read:
AB219,66,65 108.16 (6m) (h) Any amount paid to correct a payment under s. 108.22 (8e) that
6is not recovered or recoverable.
AB219,99 7Section 99. 108.16 (8) (b) 4. of the statutes is amended to read:
AB219,66,148 108.16 (8) (b) 4. The department has received a written application from the
9transferee requesting that it be deemed a successor. Such Unless the transferee
10satisfies the department that the application was late as a result of excusable
11neglect, the
application must be received by the department on or before the
12contribution payment due date for the first full quarter following the date of transfer.
13The department shall not accept a late application under this subdivision more than
1490 days after its due date.
AB219,100 15Section 100. 108.205 (1) of the statutes is amended to read:
AB219,66,2416 108.205 (1) Each employer shall file with the department, in such form as the
17department by rule requires, a quarterly report showing the name, social security
18number and wages paid to each employee who is employed by the employer in
19employment with the employer during the quarter. The department may also by rule
20require each employer to include in the report any salary reduction amounts that are
21not wages and that would have been paid to each such employee by the employer as
22salary during the quarter but for a salary reduction agreement under a cafeteria
23plan, within the meaning of 26 USC 125.
The employer shall file the report no later
24than the last day of the month following the completion of each quarter.
AB219,101 25Section 101. 108.21 (1) of the statutes is amended to read:
AB219,67,23
1108.21 (1) Every employing unit which employs one or more individuals to
2perform work in this state shall keep an accurate work record for each individual
3employed by it, including full name, address and social security number, which will
4permit determination of the weekly wages earned by each such individual, the wages
5paid within each quarter to that individual and the salary reduction amounts that
6are not wages and that would have been paid by the employing unit to that individual
7as salary but for a salary reduction agreement under a cafeteria plan, within the
8meaning of 26 USC 125
. Each such employing unit shall permit any authorized
9representative of the department to examine, at any reasonable time, the work
10record and any other records which may show any wages paid by the employing unit,
11or any salary reduction amounts that are not wages and that would have been paid
12by the employing unit as salary but for a salary reduction agreement under a
13cafeteria plan, within the meaning of 26 USC 125,
regardless of the format in which
14such a record is maintained. If such a record is maintained by an employing unit in
15machine-readable format, the employing unit shall provide the department with
16information necessary to retrieve the record. If the department determines that the
17employing unit is unable to provide access to such a record or that the retrieval
18capability at the site where the record is maintained is not adequate for efficient
19examination, the employing unit shall provide a copy of the record to the department
20and shall allow the department to remove the copy from that site for such period as
21will permit examination at another location. Each such employing unit shall furnish
22to the department upon demand a sworn statement of the information contained in
23any such record.
AB219,102 24Section 102. 108.22 (1) (a) of the statutes is amended to read:
AB219,68,17
1108.22 (1) (a) If Except as provided in par. (cm), if any employer, other than an
2employer which has ceased business and has not paid or incurred a liability to pay
3wages in any quarter following the cessation of business, is delinquent in making by
4the assigned due date any payment to the department required of it under this
5chapter, the employer shall pay interest on the delinquent payment at that monthly
6rate that annualized is equal to 9 percent or to 2 percent more than the prime rate
7as published in the Wall Street Journal as of September 30 of the preceding year,
8whichever is greater, for each month or fraction thereof that the employer is
9delinquent from the date such payment became due. If any such employer is
10delinquent in making filing any quarterly report under s. 108.205 (1) by the assigned
11due date, the employer shall pay department may assess a tardy filing fee of $50 to
12the employer
for each delinquent quarterly report in the amount of $100 or $20 per
13employee, as reported on the employer's most recent quarterly report, whichever is
14greater, or, if the report is filed within 30 days of its due date, in the amount of $50.
15If the department cannot determine the number of the employer's employees from
16the employer's most recent quarterly report, the department may reasonably
17estimate the number of the employer's employees for purposes of this paragraph
.
AB219,103 18Section 103. 108.22 (1) (cm) of the statutes is created to read:
AB219,68,2119 108.22 (1) (cm) In limited circumstances as prescribed by rule of the
20department, the department may waive or decrease the interest charged under par.
21(a).
AB219,104 22Section 104. 108.22 (8) (c) 1. a. of the statutes is amended to read:
AB219,68,2423 108.22 (8) (c) 1. a. The overpayment was the result of a departmental error and
24was not the fault of any employer under s. 108.04 (13) (f); and
AB219,105 25Section 105. 108.22 (8e) of the statutes is created to read:
AB219,69,5
1108.22 (8e) If the department determines a payment has been made to an
2unintended recipient erroneously without fault on the part of the intended payee, the
3department may issue the correct payment to the intended payee if necessary, and
4may recover the amount of the erroneous payment from the recipient under this
5section or s. 108.225 or 108.245.
AB219,106 6Section 106. 108.223 of the statutes is created to read:
AB219,69,8 7108.223 Financial record matching program. (1) Definitions. In this
8section:
AB219,69,119 (a) "Account" means a demand deposit account, checking account, negotiable
10withdrawal order account, savings account, time deposit account, or money market
11mutual fund account.
AB219,69,1212 (b) "Debtor" has the meaning given in s. 108.225 (1) (c).
AB219,69,1313 (c) "Financial institution" has the meaning given in 12 USC 3401 (1).
AB219,69,16 14(2) Matching program and agreements. (a) The department shall operate a
15financial record matching program under this section for the purpose of identifying
16the assets of debtors.
AB219,69,2517 (b) The department shall enter into agreements with financial institutions
18doing business in this state to operate the financial record matching program under
19this section. An agreement shall require the financial institution to participate in
20the financial record matching program by electing either the financial institution
21matching option under sub. (3) or the state matching option under sub. (4). The
22financial institution and the department may by mutual agreement make changes
23to the agreement. A financial institution that wishes to choose a different matching
24option shall provide the department with at least 60 days notice. The department
25shall furnish the financial institution with a signed copy of the agreement.
AB219,70,4
1(c) The department may reimburse a financial institution up to $125 per
2calendar quarter for participating in the financial record matching program under
3this section. The department shall make reimbursements under this paragraph
4from the appropriation under s. 20.445 (1) (n).
AB219,70,75 (d) To the extent feasible, the information to be exchanged under the matching
6program shall be provided by electronic data exchange as prescribed by the
7department in the agreement under par. (b).
AB219,70,10 8(3) Financial institution matching option. If a financial institution with
9which the department has an agreement under sub. (2) elects the financial
10institution matching option under this subsection, all of the following apply:
AB219,70,1411 (a) At least once each calendar quarter, the department shall provide to the
12financial institution, in the manner specified in the agreement under sub. (2) (b),
13information regarding debtors. The information shall include names and social
14security or other taxpayer identification numbers.
AB219,71,215 (b) Based on the information received under par. (a), the financial institution
16shall take actions necessary to determine whether any debtor has an ownership
17interest in an account maintained at the financial institution. If the financial
18institution determines that a debtor has an ownership interest in an account at the
19financial institution, the financial institution shall provide the department with a
20notice containing the debtor's name, address of record, social security number or
21other taxpayer identification number, and account information. The account
22information shall include the account number, the account type, the nature of the
23ownership interest in the account, and the balance of the account at the time that the
24record match is made. The notice under this paragraph shall be provided in the

1manner specified in the agreement under sub. (2) (b) and, to the extent feasible, by
2an electronic data exchange.
AB219,71,5 3(4) State matching option. If a financial institution with which the department
4has an agreement under sub. (2) elects the state matching option under this
5subsection, all of the following apply:
AB219,71,146 (a) At least once each calendar quarter, the financial institution shall provide
7the department with information concerning all accounts maintained at the
8financial institution. For each account maintained at the financial institution, the
9financial institution shall notify the department of the name and social security
10number or other tax identification number of each person having an ownership
11interest in the account, together with a description of each person's interest. The
12information required under this paragraph shall be provided in the manner specified
13in the agreement under sub. (2) (b) and, to the extent feasible, by an electronic data
14exchange.
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