SB399: Bill Text

SB399,40 Section 40. 108.151 (5) (f) of the statutes is amended to read:

SB399,22,4 108.151 (5) (f) Whenever an employer's reimbursement account has a negative balance as of the close of any calendar month, the fund's treasurer shall promptly bill such electronically deliver to the employer, at its or mail to the employer's last-known address, a bill for that portion of its negative balance which has resulted from the net benefits charged to such the account within such that month. Reimbursement payment shall be due within 20 days thereafter after the date the department issues the bill. Any required payment which that remains unpaid after its applicable due date is a delinquent payment. Section 108.22 shall apply for collecting delinquent payments.

SB399,41 Section 41. 108.155 (4) (intro.) of the statutes is amended to read:

SB399,22,15 108.155 (4) (intro.) The department shall bill assessments an assessment under this section to a reimbursable employer at its , by electronically delivering the assessment to the employer or mailing the assessment to the employer's last known address, in the month of September of each year , and the assessment shall be due to the department within 20 days after the date such bill is mailed by the date the department issues the assessment. Any assessment that remains unpaid after its applicable due date is a delinquent payment. If a reimbursable employer is delinquent in paying an assessment under this section, in addition to pursuing action under the provisions of ss. 108.22 and 108.225, the department may do any of the following:

SB399,42 Section 42. 108.16 (2) (e) of the statutes is amended to read:

SB399,22,22 108.16 (2) (e) Except as provided in par. (em), benefits to shall be charged against a given employer's account shall be so charged as of the date shown by the check that the department issues the payment covering such benefits. Each such check benefit payment shall be promptly mailed issued and shall, in determining the experience or status of such the account for contribution purposes, be deemed paid on the date shown on the check the payment is issued.

SB399,43 Section 43. 108.16 (2) (em) of the statutes is amended to read:

SB399,23,8 108.16 (2) (em) Benefits improperly charged or credited to an employer's account for any reason other than adjustment of payroll amounts between 2 or more employers' accounts shall, when so identified, be credited to or debited from that employer's account and, where appropriate, recharged to the correct employer's account as of the date of correction. Benefits improperly charged or credited to an employer's account as a result of adjustment of payroll amounts between 2 or more employers' accounts shall be so charged or credited and, where appropriate, recharged as of the date shown by the check covering such benefits on which the department issues the benefit payment. This paragraph shall be used solely in determining the experience or status of accounts for contribution purposes.

SB399,44 Section 44. 108.16 (6) (p) of the statutes is created to read:

SB399,23,11 108.16 (6) (p) Any amount transferred from the federal employment security administration account under 42 USC 1101 (d) (1) (B).

SB399,45 Section 45. 108.19 (1m) of the statutes is amended to read:

SB399,24,7 108.19 (1m) Each employer subject to this chapter as of the date a rate is established under this subsection shall pay an assessment to the unemployment interest payment fund at a rate established by the department sufficient to pay interest due on advances from the federal unemployment account under Title XII of the federal 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 percent 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 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 within 30 days after the date on which notice of the assessment is mailed by the department issues the assessment. If the amounts collected from employers under this subsection are in excess of exceed the amounts needed to pay interest due, the department shall use any excess to pay interest owed in subsequent years on advances from the federal unemployment account. If the department determines that additional interest obligations are unlikely, the department shall transfer the excess to the balancing account of the fund, the unemployment program integrity fund, or both in amounts determined by the department.

SB399,46 Section 46. 108.19 (1s) (a) 5. of the statutes is created to read:

SB399,24,10 108.19 (1s) (a) 5. Amounts transferred from the appropriation account under s. 20.445 (1) (aL).

SB399,47 Section 47. 108.19 (1s) (a) 6. of the statutes is created to read:

SB399,24,12 108.19 (1s) (a) 6. Assessments under s. 108.225 (4) (b).

SB399,48 Section 48. 108.21 (2) of the statutes is amended to read:

SB399,24,17 108.21 (2) The findings of any such an authorized representative of the department, based on examination of the records of any such employing unit under sub. (1) and embodied in an audit report mailed issued to the employing unit, shall constitute are a determination within the meaning of under s. 108.10.

SB399,49 Section 49. 108.22 (1m) of the statutes is amended to read:

SB399,25,10 108.22 (1m) If an employer any person owes any contributions, reimbursements, or assessments under s. 108.15, 108.151, 108.155, or 108.19 (1m), benefit overpayments, interest, fees, or payments for forfeitures or, other penalties, or any other amount to the department under this chapter and fails to pay the amount owed, the department has a perfected lien upon the employer's right, title, and interest in all of its the person's real and personal property located in this state in the amount finally determined to be owed, plus costs. Except where creation of a lien is barred or stayed by bankruptcy or other insolvency law, the lien is effective when upon the earlier of the date on which the amount is first due or the date on which the department issues a determination of the amount owed under s. 108.10 (1) this chapter and shall continue until the amount owed, plus costs and interest to the date of payment, is paid, except as provided in sub. (8) (d). If a lien is initially barred or stayed by bankruptcy or other insolvency law, it shall become effective immediately upon expiration or removal of such bar or stay. The perfected lien does not give the department priority over lienholders, mortgagees, purchasers for value, judgment creditors, and pledges whose interests have been recorded before the department's lien is recorded.

SB399,50 Section 50. 108.22 (1r) of the statutes is amended to read:

SB399,25,19 108.22 (1r) If any employing unit or any individual who is found personally liable under sub. (9) person fails to pay to the department any amount found to be due it in proceedings pursuant to s. 108.10 a covered unemployment compensation debt, as defined in 26 USC 6402 (f) (4), provided that no appeal or review permitted under s. 108.10 this chapter is pending and that the time for taking an appeal or review has expired, the department or any authorized representative of the department may offset set off the amount against a federal tax refund as provided in overpayment under 26 USC 6402 (f).

SB399,51 Section 51. 108.22 (1t) of the statutes is created to read:

SB399,25,25 108.22 (1t) If any person fails to pay to the department any amount under this chapter, provided that no appeal or review permitted under this chapter is pending and that the time for taking an appeal or review has expired, the department or any authorized representative of the department may set off the amount against a refund, overpayment, or disbursement under s. 71.93.

SB399,52 Section 52. 108.22 (2) of the statutes is amended to read:

SB399,26,9 108.22 (2) (a) 1. If any employing unit or any individual who is found personally liable under sub. (9) person fails to pay to the department any amount found to be due it in proceedings pursuant to s. 108.10, provided that no appeal or review permitted under s. 108.10 is pending and that the time for taking an appeal or review has expired or determined to be owed under this chapter, the department or any authorized representative of the department may issue record the lien created under sub. (1m) by issuing a warrant directed to the clerk of circuit court for any county of the state.

SB399,26,13 2. The clerk of circuit court shall enter in the judgment and lien docket the name of the employing unit or individual person mentioned in the warrant and, the amount of the contributions, interest, costs and other fees for which the warrant is issued owed, and the date when such copy on which the warrant is entered.

SB399,26,17 3. A warrant entered under subd. 2. shall be considered in all respects as a final judgment constituting a perfected lien upon the employing unit's or individual's right, title and interest in all real and personal property located in the county where the warrant is entered.

SB399,27,2 4. The department or any authorized representative of the department may thereafter file an execution with the clerk of circuit court for filing by the clerk of circuit court with the sheriff of any county where real or personal property of the employing unit or individual is found person is located, commanding the sheriff to levy upon and sell sufficient real and personal property of the employing unit or individual person located in that county to pay the amount stated in the warrant in the same manner as upon an execution against property issued upon the judgment of a court of record, and to return the warrant to the department and pay to it the money collected by virtue thereof within 60 days after receipt of the warrant.

SB399,27,12 (b) The clerk of circuit court shall accept, file, and enter each warrant under par. (a) and each satisfaction, release, or withdrawal under subs. (5), (6), and (8m) in the judgment and lien docket without prepayment of any fee, but the clerk of circuit court shall submit a statement of the proper fee semiannually to the department covering the periods from January 1 to June 30 and July 1 to December 31 unless a different billing period is agreed to between the clerk of circuit court and the department. The fees shall then be paid by the department, but the fees provided by s. 814.61 (5) for entering the warrants shall be added to the amount of the warrant and collected from the employing unit or individual person when satisfaction or release is presented for entry.

SB399,53 Section 53. 108.22 (2) (c) of the statutes is created to read:

SB399,27,20 108.22 (2) (c) At least 15 days before issuing any warrant to a person under par. (a), the department shall issue a demand to the person for payment of the amounts owed and give written or electronic notice that the department may issue a warrant. The refusal or failure of the person to receive the notice does not prevent the department from issuing the warrant. The department is only required to give the notice required under this paragraph to a person the first time the department issues a warrant to the person, and not for any subsequent warrant issued to that person.

SB399,54 Section 54. 108.22 (3) of the statutes is renumbered 108.22 (3) (a) and amended to read:

SB399,28,6 108.22 (3) (a) The department may issue a warrant of like terms, force, and effect to any employee or other agent of the department, who may file a copy of such warrant with the clerk of circuit court of any county in the state, and thereupon such the clerk shall enter the warrant in the judgment and lien docket and the warrant shall become a lien in the same manner, and with have the same force and effect, as is provided in sub. (2). In the execution of the warrant, the employee or other agent shall have all the powers conferred by law upon a sheriff, but shall not be entitled to collect from the employer person any fee or charge for the execution of the warrant in excess of the actual expenses paid in the performance of his or her duty.

SB399,55 Section 55. 108.22 (3) (b) of the statutes is created to read:

SB399,28,14 108.22 (3) (b) In executing a warrant under par. (a), the employee or agent may conduct, or may engage a 3rd party to conduct, an execution sale of property in any county of this state and may sell, or may engage a 3rd party to sell, the property in any manner that, in the discretion of the department, will bring the highest net bid or price, including an Internet-based auction or sale. The cost of conducting each auction or sale shall be reimbursed to the department out of the proceeds of the auction or sale.

SB399,56 Section 56. 108.22 (4) of the statutes is amended to read:

SB399,28,20 108.22 (4) If a warrant be is returned not satisfied in full, the department shall have the same remedies to enforce the amount due for contributions, interest, and costs and other fees as if the department had recovered judgment against the employing unit person for the same and an execution is returned wholly or partially not satisfied.

SB399,57 Section 57. 108.22 (5) of the statutes is amended to read:

SB399,29,2 108.22 (5) When the contributions amounts set forth in a warrant together with interest and other fees to the date of payment and all costs due the department have been paid to it, the department shall issue a satisfaction of the warrant and file it with the clerk of circuit court. The clerk of circuit court shall immediately enter a satisfaction of the judgment on the judgment and lien docket. The department shall send a copy of the satisfaction to the employer person.

SB399,58 Section 58. 108.22 (8) (b) 1. (intro.) and a. of the statutes are consolidated, renumbered 108.22 (8) (b) and amended to read:

SB399,29,9 108.22 (8) (b) To recover any overpayment to an individual which that is not otherwise repaid or recovery of which has not been waived, the department may recoup the amount of the overpayment by: a. Deducting , in addition to its other remedies in this chapter, deducting the amount of the overpayment from benefits the individual would otherwise be eligible to receive; .

SB399,59 Section 59. 108.22 (8) (b) 1. b. to d. of the statutes are repealed.

SB399,60 Section 60. 108.22 (8) (b) 2. of the statutes is repealed.

SB399,61 Section 61. 108.22 (8) (b) 3. of the statutes is repealed.

SB399,62 Section 62. 108.22 (8) (bh) of the statutes is repealed.

SB399,63 Section 63 . 108.22 (8) (d) of the statutes is created to read:

SB399,29,16 108.22 (8) (d) The department may not collect any interest on any benefit overpayment.

SB399,64 Section 64. 108.22 (9) of the statutes is amended to read:

SB399,30,20 108.22 (9) An individual Any person who is an officer, employee, member, manager, partner, or other responsible person holding at least 20 percent of the ownership interest of a corporation, limited liability company, or other business association subject to this chapter of an employer, and who has control or supervision of or responsibility for filing any required contribution reports or making payment of contributions amounts due under this chapter, 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 those amounts, including interest, tardy payment or filing fees, costs and other fees, in the event that after proper proceedings for the collection of such those amounts, as provided in this chapter, the corporation, limited liability company, or other business association employer is unable to pay such those amounts to the department. Ownership interest of a corporation, limited liability company, or other business association 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, limited liability company, or other business association of which the corporation, limited liability company, or other business association unable to pay such amounts is a wholly owned subsidiary. The personal Personal liability of such officer, employee, member, manager, partner, or other responsible person 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, limited liability company, or other business association employer and shall be set forth in a determination or decision issued under s. 108.10. An appeal or review of a determination under this subsection shall not include an appeal or review of determinations of amounts owed by the employer.

SB399,65 Section 65. 108.22 (10) of the statutes is created to read:

SB399,31,10 108.22 (10) A private agency that serves as a fiscal agent under s. 46.2785 or contracts with a fiscal intermediary to serve as a fiscal agent under s. 46.27 (5) (i), 46.272 (7) (e), or 47.035 as to any individual performing services for a person receiving long-term support services under s. 46.27 (5) (b), 46.272 (7) (b), 46.275, 46.277, 46.278, 46.2785, 46.286, 46.495, 51.42, or 51.437 or personal assistance services under s. 47.02 (6) (c) may be found jointly and severally liable for the amounts owed by the person under this chapter, if, at the time the person's quarterly report is due under this chapter, the private agency served as a fiscal agent for the person. The liability of the agency 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 person and shall be set forth in a determination or decision issued under s. 108.10. An appeal or review of a determination under this subsection shall not include an appeal or review of determinations of amounts owed by the person.

SB399,66 Section 66. 108.22 (11) of the statutes is created to read:

SB399,31,13 108.22 (11) (a) The department may recover its actual costs, disbursements, expenses, and fees incurred in recovering any amount due under this chapter.

SB399,31,15 (b) The department may charge and recover the costs related to payments made to the department by debit card, credit card, or another payment method.

SB399,67 Section 67. 108.223 (1) (br) of the statutes is amended to read:

SB399,31,20 108.223 (1) (br) “Debtor" means a debtor, as defined in s. 108.225 (1) (c), whose debt has been finally determined under this chapter and is not subject to further appeal and for whom, with respect to a debt, a warrant has been issued under s. 108.22 (2), or (3) or (8).

SB399,68 Section 68. 108.225 (1) (b) of the statutes is amended to read:

SB399,32,3 108.225 (1) (b) “Debt" means a delinquent contribution or repayment of a benefit overpayment, a delinquent assessment under s. 108.04 (11) (cm) or 108.19 (1m), a liability incurred under s. 108.04 (11) (bh), an erroneous payment from the fund recovered under s. 108.245, or any liability of a 3rd party for failure to surrender to the department property or rights to property subject to levy after proceedings under sub. (4) (b) and s. 108.10 to determine that liability any amount due under this chapter.

SB399,69 Section 69. 108.225 (4) (b) of the statutes is amended to read:

SB399,32,16 108.225 (4) (b) Any 3rd party The department may assess a person who fails to surrender any property or rights to property subject to levy, upon demand of the department, is subject to proceedings to enforce the levy. The 3rd party is not liable to the department under this paragraph for more than 25 percent comply with sub. (3) a penalty in the amount of 50 percent of the debt. The department shall serve a final demand as provided under sub. (13) on any 3rd party person who fails to surrender property. Proceedings shall not be initiated by the department until 5 days after service of the final demand comply with sub. (3). The department shall issue a determination under s. 108.10 to the 3rd party person for the amount of the liability assessment under this subsection no sooner than 7 days after service of the final demand. Assessments under this subsection shall be deposited in the unemployment program integrity fund.

SB399,70 Section 70. 815.29 (1) of the statutes is amended to read:

SB399,33,7 815.29 (1) No execution sale of personal property shall be made unless 20 days previous notice of such sale has been given by posting a notice thereof in one public place of the town or municipality where such sale is to be had and, if the county where such sale is to be had maintains a Web site, by posting a notice on the Web site. If the town or municipality where such sale is to be had maintains a Web site, the town or municipality may also post a notice on its Web site. The notice shall specify the time and place of sale but when any property seized is likely to perish or depreciate in value before the expiration of the 20 days the court or a judge may order the same to be sold in such manner and upon such terms as the best interests of the parties demand. Every such sale shall be made at auction between the hours of 9 a.m. and 5 p.m. and no property shall be sold unless it is in view of those attending the sale, except as provided in s. ss. 71.91 (5) (c) 2. and 108.22 (3) (b) and in the case of the sale of the interest of the judgment debtor in property in the possession of a secured party. It shall be offered for sale in such lots and parcels as is calculated to bring the highest price.

SB399,71 Section 71. Nonstatutory provisions.

SB399,33,12 (1) The authorized FTE positions for the department of workforce development, funded from the appropriation under section 20.445 (1) (v) of the statutes, are increased by 5.0 SEG positions for the purpose of conducting program integrity activities.

SB399,34,11 (2) Notwithstanding Section 72 (4) of this act and section 108.22 (1m) of the statutes, as affected by this act, if any person owes any contributions, reimbursements or assessments under section 108.15, 108.151, 108.155, or 108.19 (1m) of the statutes, benefit overpayments, interest, fees, payments for forfeitures, other penalties, or any other amount to the department of workforce development under chapter 108 of the statutes and has failed to pay the amount owed, the department has a perfected lien upon the right, title, and interest in all of the person's real and personal property located in this state in the amount finally determined to be owed, plus costs. Except where creation of a lien is barred or stayed by bankruptcy or other insolvency law, the lien is effective on the effective date of this subsection and shall continue until the amount owed, plus costs and interest to the date of payment, is paid, except as provided in section 108.22 (8) (d) of the statutes, as created by this act. If a lien is initially barred or stayed by bankruptcy or other insolvency law, it shall become effective immediately upon expiration or removal of such bar or stay. The perfected lien does not give the department priority over lienholders, mortgagees, purchasers for value, judgment creditors, and pledges whose interests have been recorded before the department's lien is recorded. This subsection applies only to amounts that first became due or were determined to be owed prior to the effective date of this subsection and that remain unpaid as of the effective date of this subsection, except that this subsection does not affect a lien that was created, before the effective date of this subsection, under section 108.22 (1m), 2015 stats., or any predecessor statute. A lien created under this subsection shall otherwise be considered a lien under section 108.22 (1m) of the statutes, as affected by this act.

SB399,34,15 (3) A warrant issued under section 108.22 (2), 2015 stats., or any predecessor statute that has not been satisfied or released as of the effective date of this subsection shall remain effective and shall otherwise be considered to be a warrant issued under section 108.22 (2), as affected by this act.

SB399,34,20 (4) The department of workforce development shall send a notice to the legislative reference bureau when a rule promulgated by the department of workforce development that is based on scope statement 046-17 is filed with the legislative reference bureau under section 227.20 of the statutes, if filed before the first day of the 36th month beginning after publication.

SB399,72 Section 72 . Initial applicability.

SB399,34,24 (1) The treatment of section 108.04 (1) (hm) and (hr) of the statutes first applies to determinations issued under section 108.09 or 108.10 of the statutes on the effective date of this subsection.

SB399,35,3 (2) The treatment of section 108.05 (3) (d) of the statutes first applies to determinations issued under section 108.09 of the statutes on the effective date of this subsection.

SB399,35,6 (3) The treatment of section 108.133 (4) (c) of the statutes first applies with respect to submissions made by employing units under section 108.133 (4) (a) of the statutes on the effective date of this subsection.

SB399,35,9 (4) The treatment of section 108.22 (1m) of the statutes first applies to amounts that first become due or that are determined to be owed on the effective date of this subsection.

SB399,35,12 (5) The treatment of section 108.22 (9) of the statutes first applies to determinations of personal liability under section 108.22 (9) of the statutes issued under section 108.10 of the statutes on the effective date of this subsection.

SB399,73 Section 73. Effective dates. This act takes effect on the first Sunday after publication, except as follows:

SB399,35,17 (1) The treatment of sections 108.05 (3) (d) and 108.133 (4) (c) of the statutes and Section 72 (2) and (3) of this act take effect on January 7, 2018, or on the first Sunday after publication, whichever occurs later.

SB399,35,22 (2) The treatment of sections 108.04 (8) (b) and 108.133 (1) (a) and (ag), (2) (intro.), (a) 1., 2., 3., 4., and 5. and (b), (3) (a), (b), (c), and (d), and (4) (a) of the statutes takes effect on the date that a rule promulgated by the department of workforce development that is based on scope statement 046-17 takes effect, or on the first day of the 36th month beginning after publication, whichever occurs first.