108.02(26)(c)13.
13. Any benefit provided to or on behalf of an employe if at the time the benefit is provided it is reasonable to believe that the employe will be able to exclude the benefit from income under
26 USC 117 or
132.
108.02(26)(c)14.
14. The amount of any refund required to be made by an employer under section 421 of the federal medicare catastrophic coverage act of 1988,
P.L. 100-360.
108.02(26)(c)15.
15. Remuneration for services performed in a fishing rights-related activity of an Indian tribe by a member of that tribe for another member of that tribe or for a qualified Indian entity, as provided in
26 USC 7873.
108.02(26)(c)16.
16. Any contribution made by an employer into or payment made from a supplemental unemployment benefit plan for employes, if the contribution or payment is not considered "wages" under
26 USC 3306 (b), regardless of whether the plan is part of an employer profit-sharing plan.
108.02(27)
(27) Week. "Week" means calendar week, starting Sunday and ending Saturday; but, where an employe starts a working shift on a given Saturday, all of the employe's hours and pay for that shift shall be counted in the calendar week which includes that Saturday.
108.02(28)
(28) Weekly benefit rate. An employe's "weekly benefit rate" from a given employer means the amount computed in accordance with
s. 108.05.
108.02 History
History: 1971 c. 53;
1971 c. 213 s.
5;
1973 c. 247;
1975 c. 223,
343;
1975 c. 373 s.
40;
1977 c. 29,
133;
1979 c. 52,
221;
1981 c. 36,
353;
1983 a. 8 ss.
4 to
12,
54;
1983 a. 168;
1983 a. 189 ss.
158 to
161,
329 (25), (28);
1983 a. 384,
477,
538;
1985 a. 17,
29,
332;
1987 a. 38 ss.
6 to
22,
134;
1987 a. 255;
1989 a. 31;
1989 a. 56 ss.
151,
259;
1989 a. 77,
303;
1991 a. 89;
1993 a. 112,
213,
373,
492;
1995 a. 27 ss.
3777,
9130 (4);
1995 a. 118,
225.
108.02 Annotation
An employe can at the same time be an employer under 108.02 (3) (a), Stats. 1967, and if he is an employer, he is responsible for unemployment compensation to his employes. (3) (b) may apply to the employe himself but not to his employes. Price County Telephone Co. v. Lord, 47 W (2d) 704, 177 NW (2d) 904.
108.02 Annotation
Under sub. (3), 1981 stats. [now sub. (12)] the status of employe must be found under par. (a) before applying the tests under par. (b). The agency must state the reasons for its conclusions. The agency may apply a "proprietary interest" test in applying sub. (3) (b) 2., 1981 stats. [now sub. (12) (b) 2.]. Transport Oil, Inc. v. Cummings, 54 W (2d) 256, 195 NW (2d) 649.
108.02 Annotation
CETA employes are disqualified for unemployment compensation by sub. (5) (g) 1., 1981 stats. [now sub. (15) (g) 1.]. Bliss v. DILHR, 101 W (2d) 245, 304 NW (2d) 783 (Ct. App. 1981).
108.02 Annotation
Owner-operators of semitractors who leased services to trucking company were considered employes of trucking company. Stafford Trucking, Inc. v. DILHR, 102 W (2d) 256, 306 NW (2d) 79 (Ct. App. 1981).
108.02 Annotation
Corporate owner-operators of trucks were both employers and employes under this section. Wisconsin Cheese Service, Inc. v. DILHR, 108 W (2d) 482, 322 NW (2d) 495 (Ct. App. 1982).
108.02 Annotation
Truck-owner operators who leased trucks to trucking company were not company employes despite inclusion of PSC 60.03 (2), Wis. Adm. Code, in lease agreement. Star Line Trucking Corp. v. DILHR, 109 W (2d) 266, 325 NW (2d) 872 (1982).
108.02 Annotation
In determining whether sub. (3) (b) 2., 1981 stats. [now sub. (12) (b) 2.] has been satisfied, court may apply proprietary - interest test or test of independently established business in which individual is customarily engaged. Coverage under sub. (3) (a), 1981 stats. [now sub. (12) (a)] is broad, almost presumptive. Princess House, Inc. v. DILHR, 111 W (2d) 46, 330 NW (2d) 169 (1983).
108.02 Annotation
Graduate students preparing dissertations were "regularly attending classes" under sub. (5) (i) 1., 1981 stats. [now sub. (15) (i) 1.] even though they attended no class meetings. Bachrach v. DILHR, 114 W (2d) 131, 336 NW (2d) 698 (Ct. App. 1983).
108.02 Annotation
"Wages" includes salaries and benefits received while taking compensatory time off. Transportation Dept. v. LIRC, 122 W (2d) 358, 361 NW (2d) 722 (Ct. App. 1984).
108.02 Annotation
Status of contractor under sub. (3) (e), 1981 stats. [now sub. (12) (e)] discussed. Robert Hansen Trucking, Inc. v. LIRC, 126 W (2d) 323, 377 NW (2d) 151 (1985).
108.02 Annotation
Profit-sharing distribution is includable in definition of "wages". La Crosse Footwear v. LIRC, 147 W (2d) 419, 434 NW (2d) 392 (Ct. App. 1988).
108.02 Annotation
Commission's conclusion that employer failed to prove migrant workers met (12) (b) exception was reasonable. Yeska v. LIRC, 149 W (2d) 363, 440 NW (2d) 823 (Ct. App. 1989).
108.02 Annotation
Because refund of dues to union stewards was not remuneration for services, it does not constitute "wages" under (26), and is not assessable to union for contribution purposes. Local No. 695 v. LIRC, 154 W (2d) 75, 452 NW (2d) 368 (1990).
108.02 Annotation
Employe who provides services on regular part-time basis while also holding other full-time employment may still qualify as having customarily engaged in independently established business under (12) (b) 2. Grutzner S.C. v. LIRC, 154 W (2d) 648, 453 NW (2d) 920 (Ct. App. 1990).
108.02 Annotation
Determination of nonemploye status under sub. (12) (b) discussed. Larson v. LIRC, 184 W (2d) 378, 516 NW (2d) 456 (Ct. App. 1994).
108.02 Annotation
The direct seller exclusion under sub. (15) (k) 16. is not restricted to persons who actually make sales to consumers in the home but includes distributors who sell to dealers engaged in the sale of products for resale in the home whose compensation is directly related to the amount of sales made. National Safety Associates, Inc. v. LIRC, 199 W (2d) 106, 543 NW (2d) 584 (Ct. App. 1995).
108.02 Annotation
Institutions of higher education, including VTAE districts, are included within the unemployment compensation act by reason of 26 U.S.C.A., sec. 3309 (a) and (d). 61 Atty. Gen. 18.
108.02 Annotation
Strict compliance with all criteria in (12m) and 108.065 is required before a company will qualify as an employe service company and the employer for unemployment compensation purposes.
80 Atty. Gen. 154.
108.025
108.025
Coverage of certain corporate officers. 108.025(1)
(1) In this section, "principal officer" means an individual named as a principal officer in the corporation's most recent annual report or, if that information is not current, an individual holding an office described in the corporation's most recent annual report as a principal officer.
108.025(2)
(2) If an employer having no annual payroll for the calendar year preceding an election or an employer having an annual payroll of less than the amount specified in
s. 108.18 (9) which establishes separate solvency contribution rates for the calendar year preceding an election files a notice of election, in the manner prescribed by the department, to exclude the service of all of its principal officers who have a direct or indirect substantial ownership interest in the corporation, employment does not include the service of those officers.
108.025(3)
(3) An election of an employer under this section does not apply in any calendar year if the annual payroll of the employer for the preceding calendar year equaled or exceeded the amount specified in
s. 108.18 (9) which establishes separate solvency contribution rates.
108.025(4)
(4) An employer which files an election under this section may reelect coverage of its principal officers under this section by filing a notice of reelection with the department. An employer which reelects coverage of its principal officers is not eligible to file a notice of election of noncoverage under this section.
108.025(5)
(5) To be effective for any calendar year, a notice of election or reelection must be received by the department no later than March 31 except that in the case of an employing unit which becomes an employer during a calendar year, notice of election must be received by the department no later than the date on which the initial contributions of the employer become payable under
s. 108.17 (1m), and except that if the due date for a notice of election or reelection falls on a Saturday, Sunday or legal holiday under state or federal law, the due date is the next following day which is not a Saturday, Sunday or legal holiday under state or federal law. If a notice of election or reelection is mailed, it is timely if it is either postmarked by the due date or received by the department no later than 3 days after that date. An election is effective for each calendar year until the employer files a timely notice of reelection.
108.025(6)
(6) A principal officer has a direct or indirect substantial ownership interest in a corporation under this section if 25% or more of the ownership interest, however designated or evidenced, in the corporation is owned or controlled, directly or indirectly, by the officer.
108.025 History
History: 1991 a. 89.
108.03
108.03
Payment of benefits. 108.03(1)(1) Benefits shall be paid to each unemployed and eligible employe from his or her employer's account, under the conditions and in the amounts stated in (or approved by the department pursuant to) this chapter, and at such times, at such places, and in such manner as the department may from time to time approve or prescribe.
108.03(2)
(2) The benefit liability of each employer's account shall begin to accrue under
s. 108.07 in the first week completed on or after the first day of that calendar year within which the employer's contributions first began to accrue under this chapter.
108.04
108.04
Eligibility for benefits. 108.04(1)
(1)
General disqualifications and limitations. 108.04(1)(a)(a) An employe's eligibility for benefits shall be reduced for any week in which the employe is with due notice called on by his or her current employing unit to report for work actually available within such week and is unavailable for, or unable to perform, some or all of such available work. For purposes of this paragraph, the department shall treat the amount that the employe would have earned as wages for that week in such available work as wages earned by the employe and shall apply the method specified in
s. 108.05 (3) (a) to compute the benefits payable to the employe. The department shall estimate wages that an employe would have earned if it is not possible to compute the exact amount of wages that would have been earned by the employe.
108.04(1)(b)1.
1. While the employe is unable to work, or unavailable for work, if his or her employment with an employer was suspended by the employe or by the employer or was terminated by the employer because the employe was unable to do, or unavailable for, suitable work otherwise available with the employer;
108.04(1)(b)2.
2. While the employe is on a voluntary leave of absence granted for a definite period, until the period ends or until the employe returns to work, whichever occurs first; or
108.04(1)(b)3.
3. While the employe is on family or medical leave under the federal family and medical leave act of 1993 (
P.L. 103-3) or
s. 103.10, until whichever of the following occurs first:
108.04(1)(e)
(e) An individual who is self-employed shall not be eligible for benefits for any week in which the individual has worked at the self-employment, unless the individual establishes to the satisfaction of the department that in view of labor market conditions the individual has made an active and bona fide search for employment. The department shall, by rule, define self-employment for purposes of this paragraph.
108.04(1)(f)
(f) If an employe is required by law to have a license issued by a governmental agency to perform his or her customary work for an employer, and the employe's employment is suspended or terminated because the employe's license has been suspended, revoked or not renewed due to the employe's fault, the employe is not eligible to receive benefits until 5 weeks have elapsed since the end of the week in which the suspension or termination occurs or until the license is reinstated or renewed, whichever occurs first. The wages paid by the employer with which an employe's employment is suspended or terminated shall be excluded from the employe's base period wages under
s. 108.06 (1) for purposes of benefit entitlement while the suspension, revocation or nonrenewal of the license is in effect. This paragraph does not preclude an employe from establishing a benefit year using the wages excluded under this paragraph if the employe qualifies to establish a benefit year under
s. 108.06 (2) (a). The department shall charge to the fund's balancing account any benefits otherwise chargeable to the account of an employer that is subject to the contribution requirements of
ss. 108.17 and
108.18 from which base period wages are excluded under this paragraph.
108.04(1)(g)
(g) Except as provided in
par. (gm), the base period wages utilized to compute total benefits payable to an individual under
s. 108.06 (1) as a result of the following employment shall not exceed 10 times the individual's weekly benefit rate based solely on that employment under
s. 108.05 (1):
108.04(1)(g)1.
1. Employment by a partnership, if a one-half or greater ownership interest in the partnership is or during such employment was owned or controlled, directly or indirectly, by the individual's spouse or child, or by the individual's parent if the individual is under age 18, or by a combination of 2 or more of them.
108.04(1)(g)1L.
1L. Employment by a limited liability company, if a one-half or greater ownership interest in the limited liability company is or during such employment was owned or controlled, directly or indirectly, by the individual's spouse or child, or by the individual's parent if the individual is under age 18, or by a combination of 2 or more of them.
108.04(1)(g)2.
2. Employment by a corporation, if one-half or more of the ownership interest, however designated or evidenced, in the corporation is or during such employment was owned or controlled, directly or indirectly, by the individual or by the individual's spouse or child, or by the individual's parent if the individual is under age 18, or by a combination of 2 or more of them.
108.04(1)(g)3.
3. Except where
subd. 2. applies, employment by a corporation, if one-fourth or more of the ownership interest, however designated or evidenced, in the corporation is or during such employment was owned or controlled, directly or indirectly, by the individual.
108.04(1)(gm)
(gm) Paragraph (g) does not apply if the department determines that the individual whose base period wages are being computed was employed by an employer which is a family corporation and the individual's employment was terminated by the employer because of involuntary cessation of business of the family corporation under one or more of the following circumstances:
108.04(1)(gm)1.
1. Dissolution of the corporation, due to economic inviability, under
ch. 180 or the analogous applicable laws of the jurisdiction in which the corporation is incorporated;
108.04(1)(gm)3.
3. Filing for personal bankruptcy by all owners who are personally liable for any of the debts of the corporation; or
108.04(1)(gm)4.
4. Disposition of a total of 75% or more of the assets of the corporation using one or more of the following methods:
108.04(1)(gm)4.c.
c. Sale, due to economic inviability, if the sale does not result in ownership or control by substantially the same interests that owned or controlled the family corporation. It is presumed unless shown to the contrary that a sale, in whole or in part, to a spouse, parent or child of an individual who owned or controlled the family corporation, or to any combination of 2 or more of them, is a sale to substantially the same interests that owned or controlled the family corporation.
108.04(1)(h)
(h) Each employer shall inform the department in its report under
s. 108.09 (1) whenever an individual claims benefits based on employment to which
par. (g) applies. Each employe who claims benefits based on employment to which
par. (g) applies shall so inform the department when claiming benefits.
108.04(1)(hm)
(hm) The department may require any claimant to appear before it and to answer truthfully, orally or in writing, any questions relating to the claimant's eligibility for benefits and to provide such demographic information as may be necessary to permit the department to conduct a statistically valid sample audit of compliance with this chapter. A claimant is not eligible to receive benefits for any week in which the claimant fails to comply with a request by the department to provide the information required under this paragraph, or any subsequent week, until the claimant complies or satisfies the department that he or she had good cause for failure to comply with a request of the department under this paragraph. If a claimant later complies with a request by the department or satisfies the department that he or she had good cause for failure to comply with a request, the claimant is eligible to receive benefits as of the week in which the failure occurred, if otherwise qualified.
108.04(1)(i)
(i) A claimant who does not provide information sufficient for the department to determine whether the claimant has been discharged for misconduct connected with his or her employment, has voluntarily terminated his or her work, has failed without good cause to accept suitable work when offered, or has failed to return to work with a former employer that recalls the employe within 52 weeks after the employe last worked for that employer is not eligible to receive benefits for the week in which the discharge, termination or failure occurs or any subsequent week. If a claimant later provides the information and has good cause for the initial failure to provide the information, he or she is eligible to receive benefits as of the week in which the discharge, termination or failure occurred, if otherwise qualified. If a claimant later provides the information but does not have good cause for the initial failure to provide the information, he or she is eligible to receive benefits as of the week in which the information is provided, if otherwise qualified.
108.04(2)
(2) General qualifying requirements. 108.04(2)(a)(a) Except as provided in
par. (b) and as otherwise expressly provided, a claimant is eligible for benefits as to any given week for which he or she earns no wages only if:
108.04(2)(a)1.
1. The individual is able to work and available for work and is seeking suitable work during that week; and
108.04(2)(a)2.
2. As of that week, the individual has registered for work.
108.04(2)(b)
(b) The requirements for registration for work and search for work shall be prescribed by rule of the department, and the department may by general rule waive these requirements under certain stated conditions.
108.04(2)(c)
(c) Each employer shall inform his or her employes of the requirements of this subsection in such reasonable manner as the department may prescribe by rule.
108.04(2)(d)
(d) A claimant who earns or receives wages for one or more weeks of unemployment may be required, by rule of the department, to comply with the requirements of this subsection in order to be or remain eligible for benefits for any such week.
108.04(2)(e)
(e) Each claimant shall furnish to the department his or her social security number. If a claimant fails, without good cause, to provide his or her social security number, the claimant is not eligible to receive benefits for the week in which the failure occurs or any subsequent week until the week in which he or she provides the social security number. If the claimant has good cause, he or she is eligible to receive benefits as of the week in which the claimant first files a claim for benefits or first requests the department to reactivate an existing benefit claim.
108.04(2)(f)
(f) A claimant is ineligible to receive benefits for any week for which benefits are paid or payable because the claimant knowingly provided the department with a false social security number.
108.04(4)(a)(a) A claimant is not eligible to start a benefit year unless the claimant has base period wages equal to at least 30 times the claimant's weekly benefit rate under
s. 108.05 (1), including combined base period wages equal to at least 7 times the claimant's weekly benefit rate under
s. 108.05 (1) outside of the quarter within the claimant's base period in which the claimant has the highest base period wages.
108.04(4)(b)
(b) There shall be counted toward the wages required by
par. (a) any federal service, within the relevant period, which is assigned to Wisconsin under an agreement pursuant to
5 USC 8501 to
8525.
108.04(4)(c)
(c) An employe is not eligible to start a new benefit year unless, subsequent to the start of the employe's most recent benefit year in which benefits were paid to the employe, the employe has earned wages equal to at least 8 times the employe's latest weekly benefit rate under
s. 108.05 (1) that was payable to the employe in the employe's most recent benefit year in employment or other work covered by the unemployment compensation law of any state or the federal government.
108.04(5)
(5) Discharge for misconduct. An employe whose work is terminated by an employing unit for misconduct connected with the employe's work is ineligible to receive benefits until 7 weeks have elapsed since the end of the week in which the discharge occurs and the employe earns wages after the week in which the discharge occurs equal to at least 14 times the employe's weekly benefit rate under
s. 108.05 (1) in employment or other work covered by the unemployment compensation law of any state or the federal government. For purposes of requalification, the employe's weekly benefit rate shall be that rate which would have been paid had the discharge not occurred. The wages paid to an employe by an employer which terminates employment of the employe for misconduct connected with the employe's employment shall be excluded from the employe's base period wages under
s. 108.06 (1) for purposes of benefit entitlement. The department shall, by rule, prescribe the conditions under which an employe's possession, use or impairment due to use of a controlled substance, as defined in
s. 961.01 (4), or a controlled substance analog, as defined in
s. 961.01 (4m), or an employe's violation of a work rule relating to controlled substances testing constitutes misconduct. This subsection does not preclude an employe who has employment with an employer other than the employer which terminated the employe for misconduct from establishing a benefit year using the base period wages excluded under this subsection if the employe qualifies to establish a benefit year under
s. 108.06 (2) (a). The department shall charge to the fund's balancing account any benefits otherwise chargeable to the account of an employer that is subject to the contribution requirements under
ss. 108.17 and
108.18 from which base period wages are excluded under this subsection.
108.04(6)
(6) Disciplinary suspension. An employe whose work is suspended by an employing unit for good cause connected with the employe's work is ineligible to receive benefits until 3 weeks have elapsed since the end of the week in which the suspension occurs or until the suspension is terminated, whichever occurs first. The department shall, by rule, prescribe the conditions under which an employe's possession, use or impairment due to use of a controlled substance, as defined in
s. 961.01 (4), or a controlled substance analog, as defined in
s. 961.01 (4m), or an employe's violation of a work rule relating to controlled substances testing constitutes good cause for suspension. This subsection does not preclude an employe from establishing a benefit year during a period in which the employe is ineligible to receive benefits under this subsection if the employe qualifies to establish a benefit year under
s. 108.06 (2) (a).
108.04(7)
(7) Voluntary termination of employment. 108.04(7)(a)(a) If an employe terminates work with an employing unit, the employe is ineligible to receive benefits until 4 weeks have elapsed since the end of the week in which the termination occurs and the employe earns wages after the week in which the termination occurs equal to at least 4 times the employe's weekly benefit rate under
s. 108.05 (1) in employment or other work covered by the unemployment compensation law of any state or the federal government. For purposes of requalification, the employe's weekly benefit rate shall be that rate which would have been paid had the termination not occurred. This paragraph does not preclude an employe from establishing a benefit year by using the base period wages paid by the employer from which the employe voluntarily terminated, if the employe is qualified to establish a benefit year under
s. 108.06 (2) (a).
108.04(7)(am)
(am) Paragraph (a) does not apply if the department determines that the suspension or termination of the claimant's work was in lieu of a suspension or termination by the employer of another employe's work. The claimant shall not be deemed unavailable for the claimant's work with the employer by reason of such suspension or termination.
108.04(7)(b)
(b) Paragraph (a) does not apply if the department determines that the employe terminated his or her work with good cause attributable to the employing unit. In this paragraph, "good cause" includes, but is not limited to, a request, suggestion or directive by the employing unit that the employe violate federal or Wisconsin law.
108.04(7)(c)
(c) Paragraph (a) does not apply if the department determines that the employe terminated his or her work but had no reasonable alternative because the employe was unable to do his or her work or because of the health of a member of his or her immediate family; but if the department determines that the employe is unable to work or unavailable for work, the employe is ineligible to receive benefits while such inability or unavailability continues.
108.04(7)(d)
(d) Paragraph (a) does not apply if the department determines that the employe terminated his or her work to accept a recall to work for a former employer within 52 weeks after having last worked for such employer.
108.04(7)(e)
(e) Paragraph (a) does not apply if the department determines that the employe accepted work which the employe could have refused with good cause under
sub. (8) and terminated such work with the same good cause and within the first 10 weeks after starting the work, or that the employe accepted work which the employe could have refused under
sub. (9) and terminated such work within the first 10 weeks after starting the work.
108.04(7)(f)
(f) Paragraph (a) does not apply if the department determines that the employe terminated his or her work because the employe was transferred by his or her employing unit to work paying less than two-thirds of his or her immediately preceding wage rate with the employing unit, except that the employe is ineligible to receive benefits for the week of termination and the 4 next following weeks.
108.04(7)(g)
(g) Paragraph (a) does not affect an employe's eligibility to receive benefits if the employe:
