108.143(5)(b)
(b) Eight times the claimant's weekly temporary supplemental benefit rate.
108.143(6)
(6) Effect of other provisions of this chapter. The provisions of this chapter which apply to claims for, or the payment of, regular benefits apply to claims for, and the payment of, temporary supplemental benefits, except when the result would be inconsistent with other provisions of this chapter.
108.143(7)
(7) Charges of benefits. The department shall charge to the fund's balancing account the cost of temporary supplemental benefits paid to a claimant that are otherwise chargeable to the account of an employer that is subject to the contribution requirements of
ss. 108.17 and
108.18. The department shall charge the cost of temporary supplemental benefits based upon employment by an employer that is not subject to the contribution requirements of
ss. 108.17 and
108.18 in accordance with
s. 108.07 (5).
Effective date note
NOTE: This section is repealed eff. 1-1-04 by
2001 Wis. Act 43.
108.143 History
History: 2001 a. 43.
108.145
108.145
Disaster unemployment assistance. The department shall administer under
s. 108.14 (9m) the distribution of disaster unemployment assistance to workers in this state who are not eligible for benefits whenever such assistance is made available by the president of the United States under
26 USC 5177 (a). In determining eligibility for assistance and the amount of assistance payable to any worker who was totally self-employed during the first 4 of the last 5 most recently completed quarters preceding the date on which the worker claims assistance, the department shall not reduce the assistance otherwise payable to the worker because the worker receives one or more payments under the social security act (
42 USC 301 et seq.) for the same week that the worker qualifies for such assistance.
108.145 History
History: 1993 a. 373.
108.15
108.15
Benefits for public employees. 108.15(1)
(1)
Benefit payments. Benefits shall be payable from the fund to any public employee, if unemployed and otherwise eligible, based on "employment" by any government unit which is an "employer" covered by this chapter.
108.15(2)
(2) Reimbursement financing. The state and every other government unit which is an employer subject to this chapter shall be subject to all its provisions except that, in lieu of contributions under
ss. 108.17 and
108.18, it shall reimburse the fund for benefits charged to its account.
108.15(3)
(3) Election of contribution financing. Any government unit other than the state may, in lieu of the reimbursement requirement of
sub. (2), elect contribution financing under
ss. 108.17 and
108.18 as of the beginning of any calendar year, subject to the following requirements:
108.15(3)(a)
(a) It shall file a written notice to that effect with the department before the beginning of such year except that if the government unit became newly subject to this chapter as of the beginning of such year, it shall file the notice within 30 days after the date of mailing to it a written notification by the department that it is subject to this chapter. Such election shall remain in effect for not less than 3 calendar years.
108.15(3)(b)
(b) A government unit may thereafter terminate its election of contribution financing effective at the end of any calendar year by filing a written notice to that effect with the department before the close of such year.
108.15(3)(c)
(c) No election or termination of election of contribution financing is effective if the government unit, at the time of filing notice of such election or termination of election, is delinquent under
s. 108.22.
108.15(3)(d)
(d) If a government unit elects contribution financing for any calendar year after the first calendar year it becomes newly subject to this chapter, it shall be liable to reimburse the fund for any benefits based on prior employment. If a government unit terminates its election of contribution financing,
ss. 108.17 and
108.18 shall apply to employment in the prior calendar year, but after all benefits based on such prior employment have been charged to its contribution account any balance remaining in such account shall be transferred to the balancing account.
108.15(3)(e)
(e) Each time a government unit elects or reelects contribution financing its initial contribution rate shall be 2.7% on its payroll for each of the first 3 calendar years in which such election or reelection is in effect. If a government unit terminates its election of contribution financing it may not reelect contribution financing within a period of 3 calendar years thereafter.
108.15(4)
(4) Reimbursement accounts for government units. 108.15(4)(a)(a) For each government unit covered by this chapter which is liable for reimbursement to the fund, the fund's treasurer shall maintain a reimbursement "employer account", as a subaccount of the fund's balancing account.
108.15(4)(b)
(b) Each government unit's reimbursement account shall be duly charged with any benefits based on work for such unit, and shall be duly credited with any reimbursement paid by or for it to the fund, and with any benefit overpayment from the account recovered by the department. Whenever the account of a government unit is credited with an overpayment under this paragraph, the department shall, at the close of any month, refund that amount to the government unit upon request, after deducting the amount of any reimbursements to the account of such government unit which have been billed but not paid.
108.15(4)(c)
(c) Any government unit may at any time make payments into its reimbursement account in the fund.
108.15(4)(d)
(d) Whenever a government unit's reimbursement account has a positive net balance, no reimbursement of the benefits charged to that account is required under this section.
108.15(4)(e)
(e) Whenever a government unit's reimbursement account has a negative balance, any benefits chargeable to such account shall be duly paid and charged thereto; and reimbursements covering the total negative balance thus resulting shall become due pursuant to this section.
108.15(4)(g)
(g) If any government unit covered by this chapter requests the department to maintain separate accounts for parts of such unit which are separately operated or financed, the department may do so for such periods and under such conditions as it may from time to time determine.
108.15(5)
(5) Reimbursements and contributions. 108.15(5)(a)(a) Each government unit which is an "employer" shall include in its budget for each budgetary period an estimated amount for payment of the contributions required by
ss. 108.17 and
108.18 or reimbursements required by this section, including in each case any contribution or reimbursement remaining unpaid for the current or any prior period.
108.15(5)(b)
(b) The department shall monthly bill each government unit for any reimbursements required under this section, and any reimbursement thus billed shall be due and shall be paid by such government unit within 20 days after the date such bill is mailed to it by the department.
108.15(5)(c)
(c) Reimbursements due hereunder from budget subdivisions of the state shall be paid pursuant to
sub. (7).
108.15(5)(d)
(d) Reimbursements due under this section or contributions due under
ss. 108.17 and
108.18 from government units shall, if they remain unpaid after their due date, be collected under
sub. (6) or under any other applicable provision of law.
108.15(6)(a)(a) Any reimbursement duly billed under this section, or contribution payable under
s. 108.17 or
108.18, which remains unpaid after its applicable due date is a "delinquent payment" under
s. 108.22 (1) (a).
108.15(6)(b)
(b) Whenever a government unit's "delinquent payments", including interest and penalties thereon, total more than the benefits charged to such unit's reimbursement account for the 6 most recent months, or contributions, including interest and penalties thereon, are delinquent for at least 2 quarters, the department shall so determine under
s. 108.10.
108.15(6)(c)
(c) If such delinquency is finally established under
s. 108.10, the fund's treasurer shall, in case such unit receives a share of any state tax or any type of state aid, certify to the state treasurer the existence and amount of such delinquency.
108.15(6)(d)
(d) Upon receipt of such certification, the state treasurer shall withhold, from each sum of any such tax or aid thereafter payable to the government unit, until the delinquency is satisfied, the lesser of the following amounts:
108.15(6)(d)2.
2. One-half the sum otherwise payable to such government unit.
108.15(6)(e)
(e) Any amount withheld by the state treasurer under
par. (d) shall be paid by the state treasurer to the fund's treasurer, who shall duly credit such payment toward satisfying the delinquency.
108.15(7)
(7) State compliance and appropriations. 108.15(7)(a)(a) "State", as used in this section, includes all state constitutional offices, all branches of state government, all agencies, departments, boards, commissions, councils, committees, and all other parts or subdivisions of state government however organized or designated.
108.15(7)(b)
(b) Each reimbursement payable by the state under this section shall be duly paid to the fund, upon filing by the fund's treasurer of a certificate to the department of administration specifying the amount of reimbursement due and the appropriation apparently chargeable.
108.15(7)(c)
(c) Each of the state's budget subdivisions shall have each such reimbursement amount charged to and deducted from its proper appropriation, unless payment is authorized under
ss. 20.865 and
20.928.
108.15(8)
(8) Notice and reports. Each government unit which is an employer shall give such suitable benefit notices to its employees as the department may direct, and shall make employment and wage reports to the department under the same conditions as apply to other employers.
108.15(9)
(9) Group reimbursement accounts. If any group of government units which have not elected contribution financing file a joint request, they shall be treated as one employer for the purposes of this chapter under the conditions of this subsection.
108.15(9)(a)
(a) The group will be treated as one employer for at least 3 calendar years and the group may be discontinued or dissolved at the beginning of any subsequent calendar year by filing advance written notice thereof with the department before the beginning of such subsequent calendar year.
108.15(9)(b)
(b) The members of the group are jointly and severally liable for any required reimbursements together with any interest thereon and any tardy filing fees.
108.15(9)(c)
(c) The group shall be dissolved at the beginning of any calendar year after the required 3 calendar years of participation if any member of the group files written notice with the department in advance of such calendar year of its intended withdrawal from the group.
108.151
108.151
Financing benefits for employees of nonprofit organizations. 108.151(1)(1)
Employer's contribution rate. Each nonprofit organization which is or becomes an employer subject to this chapter shall be subject to all its provisions except as it may elect reimbursement financing in accordance with
sub. (2). If such an approved election is terminated, the employer's contribution rate shall be 2.7% on its payroll for each of the next 3 calendar years.
108.151(2)
(2) Election of reimbursement financing. Any nonprofit organization may, in lieu of the contribution requirements of
ss. 108.17 and
108.18, elect reimbursement financing, as of the beginning of any calendar year, subject to the following requirements:
108.151(2)(a)
(a) It shall file a written notice to that effect with the department before the beginning of such year except that if the employer became newly subject to this section as of the beginning of such year, it shall file the notice within 30 days after the date of the determination that it is subject to this chapter.
108.151(2)(b)
(b) An employer whose prior election of reimbursement financing has been terminated pursuant to
sub. (3) may not thereafter reelect reimbursement financing unless it has been subject to the contribution requirements of
ss. 108.17 and
108.18 for at least 3 calendar years thereafter and is not, at the time of filing such reelection, delinquent under
s. 108.22.
108.151(2)(c)
(c) No election of reimbursement financing shall be valid unless the employer has satisfied the requirements of
sub. (4) within 60 days after it filed the notice of election.
108.151(2)(d)
(d) Sections 108.17 and
108.18 shall apply to all prior employment, but after all benefits based on prior employment have been charged to any account it has had under
s. 108.16 (2) any balance remaining therein shall be transferred to the balancing account as if
s. 108.16 (6) (c) or
(6m) (d) applied.
108.151(3)(a)(a) An employer who elected reimbursement financing may terminate its election as of the close of the 2nd calendar year to which such election applies, or at the close of any subsequent calendar year, by filing a written notice to that effect with the department before the close of such calendar year;
108.151(3)(b)
(b) The department may terminate any election as of the close of any calendar year if the department determines that the employer has failed to make the required reimbursement payments or no longer satisfies the requirements of
sub. (4), or whenever
s. 108.16 (8) applies.
108.151(4)(a)(a) An employer electing reimbursement financing shall file an assurance of reimbursement with the fund's treasurer, payable to the unemployment reserve fund, guaranteeing payment of the required reimbursement together with any interest and any tardy filing fees. The assurance shall be a surety bond, letter of credit, certificate of deposit or any other nonnegotiable instrument of fixed value.
108.151(4)(a)1.
1. The amount of assurance shall be equal to 4% of the employer's payroll for the year immediately preceding the effective date of the election, or the employer's anticipated payroll for the current year, whichever is greater as determined by the department, but the assurance may be in a greater amount at the option of the employer. The amount of the assurance shall be similarly redetermined prior to the beginning of the 3rd year commencing after the year in which it is filed and prior to the beginning of every other year thereafter.
108.151(4)(a)2.
2. Prior to the beginning of each year, an employer electing reimbursement financing shall file an assurance for the 4-year period beginning on January 1 of that year in the amount determined under
subd. 1. An assurance shall remain in force until the liability is released by the fund's treasurer.
108.151(4)(a)3.
3. No assurance may be approved unless the fund's treasurer finds that it gives reasonable assurances that it guarantees payment of reimbursements.
108.151(4)(a)4.
4. Failure of any employer covered by the assurance to pay the full amount of its reimbursement payments when due together with any interest and any tardy filing fees shall render the assurance liable on said assurance to the extent of the assurance, as though the assurance was the employer.
108.151(4)(b)
(b) The fund's treasurer shall issue a receipt to the employer for its deposit of assurance. Any assurances shall be retained by the fund's treasurer in escrow, for the fund, until the employer's liability under its election is terminated, at which time they shall be returned to the employer, less any deductions made under this paragraph. The employer may at any time substitute assurances of equal or greater value. The treasurer may, with 10 days' notice to the employer, liquidate the assurances deposited to the extent necessary to satisfy any delinquent reimbursements together with any interest and any tardy filing fees due. The treasurer shall hold in escrow any cash remaining from the sale of the assurances, without interest. The fund's treasurer shall require the employer within 30 days following any liquidation of deposited assurances to deposit sufficient additional assurances to make whole the employer's deposit at the prior level. Any income from assurances held in escrow shall inure to and be the property of the employer.
108.151(5)(a)(a) For each nonprofit organization which has elected reimbursement financing, pursuant to
sub. (2), the fund's treasurer shall maintain a reimbursement account, as a subaccount of the fund's balancing account.
108.151(5)(b)
(b) The department shall charge the employer's reimbursement account with all regular benefits, and with its share of any extended benefits under
s. 108.141, based on wages paid within each quarter ended while its election is in effect.
108.151(5)(c)
(c) The employer's reimbursement account shall be credited with any reimbursement paid by or for it to the fund, and with any benefit overpayment from the account recovered by the department.
108.151(5)(d)
(d) The employer may at any time make other payments to be credited into its reimbursement account, in anticipation of future benefit charges.
108.151(5)(e)
(e) Whenever the employer's reimbursement account has a positive net balance no reimbursement of the benefits charged thereto shall be required.
108.151(5)(f)
(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 employer, at its last-known address, for that portion of its negative balance which has resulted from the net benefits charged to such account within such month. Reimbursement payment shall be due within 20 days thereafter. Any required payment which remains unpaid after its applicable due date is a delinquent payment.
Section 108.22 shall apply for collecting delinquent payments.
108.151(6)
(6) Group reimbursement accounts. If any group of nonprofit organizations who have elected reimbursement financing file a joint request, they shall be treated as if they were one employer for the purposes of this chapter, provided that:
108.151(6)(a)
(a) They shall be so treated for at least the 3 calendar years following their request, unless their election of reimbursement financing is terminated under
sub. (3), but they may discontinue their group arrangement as of the beginning of any subsequent calendar year by filing advance notice with the department. A member of such a group may discontinue its participation in the group and the group shall be dissolved at the beginning of any calendar year after the 3rd year.
108.151(6)(b)
(b) They shall be jointly and severally liable for any required reimbursements together with any interest thereon and any tardy filing fees.
108.151(6)(c)
(c) They shall designate one or more individuals as agent for all members of the group for all fiscal and reporting purposes under this chapter.
108.151(6)(d)
(d) If such a group is discontinued,
par. (a) shall apply to each of its members.
108.152
108.152
Financing benefits for employees of Indian tribes. 108.152(1)(1)
Election of reimbursement financing. Each Indian tribe that is an employer may, in lieu of paying contributions under
ss. 108.17 and
108.18, elect reimbursement financing for itself as a whole or for any tribal units or combinations of tribal units that are wholly owned subdivisions, subsidiaries, or business enterprises, as of the beginning of any calendar year, subject to the following conditions:
108.152(1)(a)
(a) The Indian tribe or tribal unit shall file a written notice of the election with the department before the beginning of that year except that, if the Indian tribe or tribal unit became an employer as of the beginning of that year, it shall file the notice within 30 days after the date of the determination that it is an employer.
108.152(1)(b)
(b) An Indian tribe or tribal unit whose election of reimbursement financing is terminated under
sub. (2) (a) may not thereafter reelect reimbursement financing unless it has been subject to the contribution requirements of
ss. 108.17 and
108.18 for at least 3 calendar years thereafter and is not, at the time of filing such reelection, delinquent under
s. 108.22.
108.152(1)(c)
(c) No election of reimbursement financing is valid unless the Indian tribe or tribal unit has satisfied the requirements of
sub. (3) within 60 days after it files the notice of election.
108.152(1)(d)
(d) If the Indian tribe or tribal unit is an employer prior to the effective date of an election,
ss. 108.17 and
108.18 shall apply to all employment prior to the effective date of the election, but after all benefits based on prior employment have been charged to any account that it has had under
s. 108.16 (2), the department shall transfer any positive balance or charge any negative balance remaining therein to the balancing account as if
s. 108.16 (6) (c) and
(6m) (d) applied.
108.152(2)(a)(a) An Indian tribe or tribal unit that elected reimbursement financing may terminate its election as of the close of the 2nd calendar year to which the election applies, or at the close of any subsequent calendar year, by filing a written notice of termination with the department before the close of that year.
108.152(2)(b)
(b) If an Indian tribe or tribal unit terminates an election under this subsection, the employer's contribution rate is 2.7% on its payroll for each of the next 3 calendar years.
108.152(3)
(3) Assurance of reimbursement. An Indian tribe or tribal unit electing reimbursement financing under
sub. (1) shall file assurance of reimbursement in the same manner and subject to the conditions provided for other employers under
s. 108.151 (4).
108.152(4)
(4) Reimbursement account. The department shall maintain a reimbursement account, as a subaccount of the fund's balancing account, for each Indian tribe, tribal unit, or combination of tribal units in accordance with any valid election made under
subs. (1) and
(5) and subject to the procedures and conditions provided for other employers under
s. 108.151 (5).
108.152(5)
(5) Group reimbursement account. An Indian tribe that has elected reimbursement financing for tribal units or one or more combinations of tribal units may request to have specified tribal units treated as one employer for purposes of this chapter. The department shall approve any such request subject to the following conditions:
