40.05(4g)(b)3.
3. An eligible employee or his or her designated representative shall make an election under
subd. 1. or
2. on a form provided by his or her employer not later than 60 days after the date on which the eligible employee begins to serve on active duty for the U.S. armed forces.
40.05(4g)(b)4.
4. The group insurance board shall include the period under
subd. 3. in any applicable enrollment period under the state health insurance plan for eligible employees who are not insured.
40.05(4g)(c)
(c) Notwithstanding
sub. (4) and
s. 40.51 (2), the employer of an eligible employee who makes or whose designated representative makes an election under
par. (b) shall pay employer contributions toward the premium payments of the eligible employee during the period in which the eligible employee is serving on active duty for the U.S. armed forces as follows:
40.05(4g)(c)1.
1. The amount of the employer contributions paid toward each premium payment shall be equal to the amount of the employer contributions under
sub. (4) that would have been paid toward the premium payment if the eligible employee had continued employment with the employer instead of serving on active duty for the U.S. armed forces.
40.05(4g)(c)2.
2. If the eligible employee has been insured during the period beginning on the date on which the eligible employee left employment with the employer to serve on active duty for the U.S. armed forces and ending on the date on which the eligible employee or the eligible employee's designated representative makes the election under
par. (b) but the eligible employee did not receive employer contributions under
sub. (4) toward any of the premium payments during that period, the employer shall pay to the eligible employee in a lump sum an amount equal to the employer contributions that would have been paid toward those premium payments under
sub. (4) if the eligible employee had continued employment with the employer during that period instead of serving on active duty for the U.S. armed forces.
40.05(4m)
(4m) Long-term care insurance premiums. For any long-term care insurance policies provided under
s. 40.55, the entire premium shall be paid as a deduction under
s. 40.06 (1) (a) from an employee's earnings or a state annuitant's annuity, except that if an eligible employee is not on a state payroll or receives earnings that are insufficient to cover premium payments or a state annuitant receives an annuity that is not sufficient to cover premium payments, the eligible employee or state annuitant shall make premium payments directly to the insurer. There shall be no employer contributions.
40.05(5)
(5) Income continuation insurance premiums. For the income continuation insurance provided under
subch. V the employee shall pay the amount remaining after the employer has contributed the following or, if different, the amount determined under a collective bargaining agreement under
subch. I or
V of ch. 111 or
s. 230.12 or
233.10:
40.05(5)(a)
(a) For teachers in the unclassified service of the state employed by the board of regents of the university, no contribution if the teacher has less than one year of state creditable service and an amount equal to the gross premium for coverage subject to a 130-day waiting period if the teacher has one year or more of state creditable service.
40.05(5)(b)
(b) Except as provided in
par. (a), for all insured employees:
40.05(5)(b)1.
1. Sixty-seven percent of the gross premium for any insured employee who accumulates 10 days of sick leave or more each year, 77% of the gross premium for any insured employee who has accumulated at least 65 days of sick leave, 85% of the gross premium if an insured employee has accumulated at least 91 days of sick leave and 100% of the gross premium if an insured employee has accumulated over 130 days of sick leave.
40.05(5)(b)3.
3. Any insured employee for whom an employer contribution of 77% or more of the premium was paid under
subd. 1. shall continue to be eligible for an employer contribution of that same percentage of the premiums until the employee is eligible for a higher level even if, as a result of disability or illness, the accumulation is subsequently reduced.
40.05(6)
(6) Life insurance premiums. For the life insurance coverage provided under
subch. VI:
40.05(6)(a)
(a) Except as otherwise provided in accordance with a collective bargaining agreement under
subch. I or
V of ch. 111 or
s. 230.12 or
233.10, each insured employee under the age of 70 and annuitant under the age of 65 shall pay for group life insurance coverage a sum, approved by the group insurance board, which shall not exceed 60 cents monthly for each $1,000 of group life insurance, based upon the last amount of insurance in force during the month for which earnings are paid. The equivalent premium may be fixed by the group insurance board if the annual compensation is paid in other than 12 monthly installments.
40.05(6)(b)
(b) Beginning with the month in which an insured employee attains age 70 or an annuitant attains the age of 65, no withholdings from the employee's earnings or annuity may be made under this subsection.
40.05(6)(c)
(c) Beginning with the month in which an insured employee is retired on a disability annuity, and continuing as long as the annuity is not terminated, no further premium shall be required under this subsection for the retired insured employee. No premium is required under this subsection for an insured employee during a period of disability during which premiums are waived under the insurance contract.
40.05(6)(d)
(d) Except as provided under
par. (c), the premium payment for any insured employee whose eligibility for continued coverage is based on
s. 40.72 (4) shall be deducted from the appropriate annuity payroll as authorized by
s. 40.08 (2), if the annuity is sufficient, or the employee may make direct payments to continue insurance coverage or the employee's employer may pay, on behalf of the employee, the premium payment according to procedures established by the department.
40.05(6)(e)
(e) Each employer shall contribute toward the payment of premiums under this section an amount which, together with the employee's contribution, will equal the gross monthly premium determined by the group insurance board for the employee's insurance and any employer may pay for all employees any part or all of the premium required to be paid by employees under
par. (a). If an employer elects to pay the entire premium for all of its employees for one or more of the types of insurance coverage established under
s. 40.03 (6) (b) or
40.70 (3), a resolution shall be filed with the department. Applications shall be filed and premiums paid for any eligible employees, including those not previously insured under coverage selected by the employer, effective the first day of the month following receipt of the resolution or the effective date of the election, whichever is later, and full payment of premiums for the employees shall be due the department pursuant to the contractual requirements between the group insurance board and the insurer. If an employer elects to pay the entire premium for a portion of its employees, notice is not required and previously filed cancellations are not revoked.
40.05(7)
(7) Other insurance plans premiums. For any group insurance plans provided under
s. 40.03 (6) (b) the entire premium shall be paid by employee contributions and there shall be no employer contributions unless the employer specifically provides otherwise.
40.05(8)
(8) Employee-funded reimbursement account plan fee. For the administration and implementation of employee-funded reimbursement account plans authorized under
subch. VIII, each state agency with employees eligible to participate in an employee-funded reimbursement account plan shall contribute the fee charged under
s. 40.875 (1) (a).
40.05 History
History: 1981 c. 96,
274,
278,
386;
1983 a. 9 s.
6;
1983 a. 27,
30;
1983 a. 46 ss.
2 to
4,
7;
1983 a. 140;
1983 a. 141 ss.
7 to
12,
20;
1983 a. 290,
504,
538;
1985 a. 29,
119,
135,
225;
1987 a. 27,
83,
107,
309,
356,
363;
1987 a. 403 s.
256;
1989 a. 13,
14,
31,
119,
122,
166,
182,
189,
230,
336,
355,
359;
1991 a. 32,
39,
107,
113,
141,
152,
189,
269;
1995 a. 27,
81,
88,
89,
240,
302;
1997 a. 35,
58,
149;
1999 a. 9,
11,
13,
104;
2001 a. 16.
40.05 Annotation
A union request that the county make pension contributions for jailers, equal in amount to those for its "protective occupation participants" under s. 40.02 (48) did not require reclassification of the jailers as "POPS," is allowed under sub. (2) (g) 1., and is a mandatory subject of bargaining under s. 111.70 (1) (a). County of LaCrosse v. WERC,
180 Wis. 2d 100,
508 N.W.2d 9 (1993).
40.06
40.06
Reports and payments. 40.06(1)(a)(a) Except as otherwise provided by rule or statute, the employee contributions and premium payments specified in
s. 40.05 shall be deducted from the earnings of each employee and from the annuity, if sufficient, of each insured retired employee and transmitted to the department, or an agent specified by the department, in the manner and within the time limit fixed by the department together with the required employer contributions and premium payments and reports in the form specified by the department. Notwithstanding any other law, rule or regulation, the payment of earnings less the required deductions shall be a complete discharge of all claims for service rendered during the period covered by the payment.
40.06(1)(b)
(b) Each employer shall withhold the amounts specified from any payment of earnings to an employee whose status as a participating or insured employee has not yet been determined under
s. 40.22 (1) and shall refund the amount withheld directly to the employee if it is subsequently determined that the employee does not qualify as a participating or insured employee.
40.06(1)(c)
(c) For state agencies, contributions paid by employers shall be made from the respective funds from which the salaries are paid to the employee for whom the contributions are being made. The heads of the respective state agencies shall, at the time that salary deductions in accordance with
par. (a) are sent to the department, determine the amount of the corresponding employer contributions, indicate the amount of the contribution on the report submitted to the department and provide for payment to the department, by any method approved by the department, from the appropriate state funds of the amounts payable. If payment is by voucher, the department shall transmit the voucher to the department of administration. The department of administration shall approve vouchers for payment of contributions due under
s. 40.05 within 5 working days,
s. 16.53 (10) notwithstanding, and the state treasurer shall immediately issue a check, share draft or other draft to the department of employee trust funds for the amount of the voucher.
40.06(1)(d)
(d) Each participating employer and, subject to
par. (dm), each state agency shall notify the department in the manner and at the time prescribed by the department, of the names of all participating employees classified as protective occupation participants determined in accordance with
s. 40.02 (48) or classified as teacher participants in accordance with
s. 40.02 (55) or other classification as specified by the department.
40.06(1)(dm)
(dm) Each determination by a department head regarding the classification of a state employee as a protective occupation participant shall be reviewed by the department of employment relations. A state employee's name may not be certified to the fund as a protective occupation participant under
par. (d) until the department of employment relations approves the determination.
40.06(1)(e)1.1. An employee may appeal a determination under
par. (d), including a determination that the employee is not a participating employee, to the board by filing a written appeal with the board. An appeal under this paragraph does not apply to any service rendered more than 7 years prior to the date on which the appeal is received by the board. The board shall consider the appeal and mail a report of its decision to the employee and the participating employer or state agency.
40.06(1)(e)3.
3. A determination of an employee's status under
par. (d) made after an appeal is decided under this paragraph shall remain in effect until receipt by the department of a notification indicating a classification for the employee different from the determination. The employee may appeal that subsequent determination by filing an appeal as required under this paragraph.
40.06(1)(em)
(em) The department may review any determination by a participating employer to classify an employee who is not a state employee as a protective occupation participant and may appeal the determination to the board by filing a written notice of appeal with the board. The determination by the employer shall remain in effect until the department receives a written notification from the board indicating a classification for the employee that is different from the employer's determination.
40.06(2)(a)(a) If any employer fails to transmit to the department any report required by law or by rule before the end of the calendar month following the date when the report is due, the department shall prepare the report and submit to the employer a statement of the expenses incurred in securing the report, including the value of the personal services rendered in its preparation. The department shall file duplicates of the statement with the department of administration.
40.06(2)(b)
(b) Within 30 days after the receipt of the statement under
par. (a) by the employer the statement shall be audited as other claims against the employer are audited and shall be paid into the state treasury and credited to the appropriation under
s. 20.515 (1) (w).
40.06(2)(c)
(c) If the employer defaults on payment of the amount specified in the statement under
par. (a), the amount shall become a special charge against the employer and shall be included in the next certification of state taxes and charges and shall be collected, with interest as provided in
sub. (3) from the date the statement was submitted to the employer, as other charges are certified and collected, or collected as provided under
sub. (4). When the amount and the interest are collected, they shall be credited to the appropriation under
s. 20.515 (1) (w).
40.06(3)
(3) Interest shall be charged on accounts receivable from any employer if the remittance and any corresponding report are not received by the department in the manner and within the time limit fixed by rule or statute at the rate of 0.04% for each day, from the due date to the date received by the department with a minimum charge of $3, and the interest or minimum charge shall be paid immediately to the department. If the amount is not paid within 30 days after it is payable, the amount shall be collected as provided under
sub. (4).
40.06(4)(a)(a) Whenever any employer, other than the state, fails to pay to the department any amount due, the department shall certify the amount or the estimated amount to the department of administration which shall withhold the amount or the estimated amount from the next apportionment of state aids or taxes of any kind payable to the employer or, if so directed by the department, collect the amount as provided in
sub. (2) (c) and shall pay the amount so withheld or collected to the department. When the exact amount due is determined and the department receives a sum in excess of the exact amount, the department shall pay the excess amount to the employer from whose aid the excess was withheld.
40.06(4)(b)
(b) Whenever any amount is payable by a department or agency of the state, the department shall certify the amount payable with an explanation of the charge, together with a voucher in payment for the amount to the department of administration which shall immediately approve the voucher and within no more than 5 days, notwithstanding
s. 16.53 (10), make payment from the appropriation of the department or agency which failed to transmit the payment on time.
40.06(5)
(5) Whenever it is determined that contributions and premiums were not paid in the year when due, the amount to be paid shall be determined at the employee and employer contribution or premium rates in effect when the payment should have been made and increased by interest at the effective rate which would have been credited if the amount had been paid and deposited in the accumulation reserves of the fixed annuity division under
s. 40.04 (4) and
(5) at the time the contributions or premiums were due. The employer shall collect from the employee the amount which the employee would have paid if the amounts had been paid when due, plus the corresponding interest, and shall transmit the amount collected to the department together with the balance of the amount to be paid, or the employer may elect to pay part or all of the employee amounts.
40.06(6)
(6) Notwithstanding
ss. 16.52 (2) and
40.02 (22) (a), fiscal year coding adjustments may be made for contributions received after August 1 for earnings paid for services rendered in the previous fiscal year, so that the amount of the contributions received and earnings paid are substantially reflected in the annual earnings period to which they apply.
40.06(7)
(7) Within 30 days after receipt of a qualified domestic relations order or of a written request from the department pursuant to a qualified domestic relations order, a participating employer shall submit to the department a report, in the form specified by the department, of the earnings, service and contributions of the participant named in the order. The report shall include all earnings paid to and all service and contributions of the participant through the day before the decree date that have not previously been reported to the department.
40.06 Annotation
The statute of limitations under sub. (1) (e) 1. cannot be applied to extinguish pension rights established prior to its enactment without providing the plan participant with fair notice of the change and fair opportunity to preserve the claim. Dicks v. Employee Trust Funds Board,
202 Wis. 2d 704,
551 N.W.2d 845 (Ct. App. 1996).
40.07(1)(1) Notwithstanding any other statutory provision, individual personal information in the records of the department is not a public record and shall not be disclosed, unless:
40.07(1)(a)
(a) The information is requested by the person whose record contains the information or by the duly authorized representative of the person;
40.07(1)(b)
(b) The information is requested by a public employee for use in the discharge of the employee's official duties;
40.07(1)(c)
(c) The information is required to be disclosed under a court order duly obtained upon a showing to the court that the information is relevant to a pending court action; or
40.07(1)(d)
(d) The information is required to be disclosed for the proper administration of the department or to assist in locating participants or beneficiaries the department is otherwise unable to contact.
40.07(2)
(2) Notwithstanding
sub. (1) medical records may be disclosed only when a disability application denial is appealed or under a court order duly obtained upon a showing to the court that the information is relevant to a pending court action but medical information gathered for any one of the benefit plans established under this chapter may be used by any other benefit plan established under this chapter.
40.07(3)
(3) The department shall not furnish lists of participants, annuitants or beneficiaries to any person or organization except as required for the proper administration of the department.
40.07 History
History: 1981 c. 96.
40.08
40.08
Benefit assignments and corrections. 40.08(1)
(1)
Exemptions. The benefits payable to, or other rights and interests of, any member, beneficiary or distributee of any estate under any of the benefit plans administered by the department, including insurance payments, shall be exempt from any tax levied by the state or any subdivision of the state and shall not be assignable, either in law or equity, or be subject to execution, levy, attachment, garnishment or other legal process except as specifically provided in this section; except that, notwithstanding
s. 40.01 (2), the department of revenue may attach benefit payments to satisfy delinquent tax obligations. The board and any member or agent thereof and the department and any employee or agent thereof are immune from civil liability for any act or omission while performing official duties relating to withholding any annuity payment under this subsection. The exemption from taxation under this section shall not apply with respect to any tax on income.
40.08(1c)
(1c) Withholding of annuity payments. Notwithstanding
sub. (1), any monthly annuity paid under
s. 40.23,
40.24,
40.25 (1),
(2) or
(2m) or 40.63 is subject to
s. 767.265. The board and any member or agent thereof and the department and any employee or agent thereof are immune from civil liability for any act or omission while performing official duties relating to withholding any annuity payment pursuant to
s. 767.265.
40.08(1g)
(1g) Withholding of lump sum payments. Notwithstanding
sub. (1), any lump sum payment made under
s. 40.23,
40.24,
40.25 (1),
(2) or
(2m) or 40.63 is subject to
s. 49.852. The board and any member or agent thereof and the department and any employee or agent thereof are immune from civil liability for any act or omission while performing official duties relating to withholding any lump sum payment pursuant to
s. 49.852.
40.08(1m)(a)(a) Notwithstanding
sub. (1), a participant's accumulated rights and benefits under the Wisconsin retirement system shall be divided pursuant to a qualified domestic relations order only if the order provides for a division as specified in this subsection.
40.08(1m)(b)
(b) The creditable service and the value of the participant's account that are subject to division on the decree date shall be equal to one of the following:
40.08(1m)(b)1.
1. The creditable service and the dollar amounts credited to all parts of the participant's account through the day before the decree date, if the participant is not an annuitant on the decree date.
40.08(1m)(b)2.
2. The present value of the annuity being paid if the participant is an annuitant.
40.08(1m)(c)
(c) The present value of the annuity specified in
par. (b) 2. shall be computed in accordance with the actuarial tables then in effect and shall consider the number of remaining guaranteed payments, if any. If the participant is an annuitant who is not receiving an annuity from all parts of the participant's accounts, then
par. (b) 1. applies to those parts of the account from which the annuity is not being received.
40.08(1m)(d)
(d) The amount computed under
par. (b) shall be divided between the participant and the alternate payee in the percentages specified in the qualified domestic relations order. The participant shall have no further right, interest or claim on that portion of the participant's creditable service and account balances or annuity amount allocated to the alternate payee.
40.08(1m)(e)
(e) The alternate payee share of the amount computed under
par. (b) shall be distributed to the alternate payee or, in the case of an individual adjudged mentally incompetent, to a named guardian under
sub. (9), as follows:
40.08(1m)(e)1.
1. The creditable service and amounts computed under
par. (b) 1. shall be transferred to a separate account in the name of the alternate payee.
40.08(1m)(e)2.
2. Except as provided in
subds. 3. and
4., the control and ownership rights of the alternate payee over his or her share of the account shall be the same as if the alternate payee were a participant who had ceased to be a participating employee but had not applied for a benefit under
s. 40.23 or
40.25 on the decree date or the date that the participant terminated covered employment, whichever is earlier.
40.08(1m)(e)3.
3. If
par. (b) 1. applies and the effective date of the alternate payee's benefit is after the date that the participant would have met the age requirement for a retirement annuity under
s. 40.23, the benefits for the alternate payee shall be determined under
s. 40.23. The alternate payee's benefits shall be computed using the participant's final average earnings on the first day of the annual earnings period in which the alternate payee's annuity is effective. If the effective date of the alternate payee's benefit is before the date that the participant would have met the age requirement for a retirement annuity under
s. 40.23, the alternate payee's benefits shall be determined under
s. 40.25 (2).
40.08(1m)(e)4.
4. An alternate payee, who elects an annuity option, may only elect among the options under
s. 40.24 that provide payments that are calculated only on the basis of the age of the alternate payee.
40.08(1m)(f)
(f) After division of the participant's account under
par. (b), the account and any benefits payable shall be adjusted as follows:
40.08(1m)(f)1.
1. Subject to
subd. 3., if the participant is not an annuitant on the decree date, an amount equal to the total of the alternate payee share distributed under
par. (e), including creditable service, shall be subtracted from the participant's account.
40.08(1m)(f)2.
2. Subject to
subd. 3., if the participant is an annuitant on the decree date, the annuity shall be recomputed using the total value of the participant's account determined under
par. (b) reduced by the total of the alternate payee share transferred under
par. (e) 1., in accordance with the actuarial tables in effect and using the participant's age on the decree date. The decree date shall be the effective date of recomputation. If the optional annuity form before division of the participant's account under
par. (b) was not a joint and survivor annuity with the alternate payee as the named survivor, the same annuity option with no change in the remaining guarantee period, if any, shall be continued upon recomputation to the participant. The present value of the alternate payee's share of the annuity after division shall be paid to the alternate payee as a straight life annuity based on the age of the alternate payee on the decree date. The alternate payee's annuity shall have the same remaining guarantee period, if any, as the participant's annuity. If the optional annuity form before division of the participant's account under
par. (b) was a joint and survivor annuity with the alternate payee as the named survivor, the present value of the annuity after division shall be paid to both the participant and the alternate payee as a straight life annuity based upon their respective ages on the decree date. If the participant's account is reestablished under
s. 40.26 (2) after the decree date, the memorandum account created under
s. 40.26 (2) (b) shall be adjusted by the total of the alternate payee share computed under this subdivision. If the participant's account is reestablished under
s. 40.63 (10) after the decree date, the amounts and creditable service reestablished shall be reduced by an amount equal to the percentage of the alternate payee share computed under this subdivision.
40.08(1m)(f)3.
3. For any participant whose marriage is terminated by a court during the period that begins on January 1, 1982, and ends on April 27, 1990, and for whom the department receives a qualified domestic relations order after May 2, 1998, the division of benefits may not apply to any benefits paid to the participant before the date on which the department receives the qualified domestic relations order.
40.08(1m)(g)
(g) If
par. (b) 1. applies, eligibility for benefit rights that are available only after attainment of a specified length of service shall be determined based on the service that would have been credited, if the account had not been divided under this subsection, to the participant's account on the effective date of the participant's benefit and on the effective date of the alternate payee's benefit for purposes of determining the participant's and alternate payee's benefit rights, respectively. However, no creditable service may be added to the alternate payee's account under this paragraph, and the participant shall not receive creditable service under this paragraph, for any service that has been transferred to the alternate payee's account. This paragraph applies only if all eligibility requirements, other than length-of-service requirements, for the benefit rights being established have been met.
40.08(1m)(h)
(h) Notwithstanding
pars. (b) to
(g), if the participant is both an annuitant and is receiving a benefit under
s. 40.65 that is effective on or before the decree date, the adjustments specified in
s. 40.65 (5) (b) 4. shall be computed as though the participant's account had not been divided.
40.08(1m)(i)
(i) The department, its employees, the fund and the board are immune from any liability for any act or omission under this subsection in accordance with a qualified domestic relations order and may not be required to take any action or make any notification as part of the exercise of ownership rights granted under this subsection.
40.08(1m)(j)
(j) This subsection applies to qualified domestic relations orders issued on or after January 1, 1982, that provide for divisions of the accumulated rights and benefits of participants whose marriages have been terminated by a court on or after January 1, 1982.
40.08(1m)(k)1.1. Nothing in this subsection authorizes a court to revise or modify a judgment or order with respect to a final division of property under
s. 767.255, in contravention of
s. 767.32 (1) (a).
40.08(1m)(k)2.
2. Notwithstanding
subd. 1., a court may revise or modify a judgment or order specified under
subd. 1. for participants whose marriages were terminated by a court on or after January 1, 1982, and before April 28, 1990, but only with respect to providing for payment in accordance with a qualified domestic relations order of benefits under the Wisconsin retirement system that are already divided under the judgment or order.
40.08(2)
(2) Insurance premiums. Insurance premiums shall be deducted from annuities for group insurance benefit plans as provided in
s. 40.05 and, with the written consent of the annuitant, for premiums for group life and health insurance plans provided by the city of Milwaukee to former Milwaukee teachers if the annuity is sufficient.
40.08(3)
(3) Waivers. Any participant, beneficiary or distributee of any estate may waive, absolutely and without right of reconsideration or recovery, the right to or the payment of all or any portion of any benefit payable or to become payable under this chapter. The waiver shall be effective on the first day of the 2nd month commencing after it is received by the department or on the date specified in the waiver if later.
40.08(4)
(4) Retention of payments. Unless voluntarily repaid and except as limited by
sub. (10), the department may retain out of any annuity or benefit an amount as the department in its discretion may determine, for the purpose of reimbursing the appropriate benefit plan accounts for a balance due under
s. 40.25 (5) or for any money paid, plus interest at the effective rate of the fixed annuity division, to any person or estate, through misrepresentation, fraud or error. Upon the request of the department any employer shall withhold from any sum payable by the employer to any person or estate and remit to the department any amount, plus interest at the effective rate of the fixed annuity division, which the department paid to the person or estate through misrepresentation, fraud or error. Any amount, plus interest at the effective rate, not recovered by the department from the employer may be procured by the department by action brought against the person or estate.
40.08(5)(a)(a) Whenever any sum becomes due to the department from any recipient as the result of incorrect or incomplete reporting by an employer and the sum cannot be recovered from the recipient, then the employer shall be charged with the sum.
40.08(5)(b)
(b) Any amount determined to be due under this subsection shall be due with the next payment by the employer under
s. 40.06 and shall be subject to the penalties and collection procedures provided in
s. 40.06 if not paid when due.
