108.02(15)(a)(a) "Employment", subject to the other provisions of this subsection means any service, including service in interstate commerce, performed by an individual for pay.
108.02(15)(b)
(b) The term "employment" shall include an individual's entire service performed within, or partly within and partly outside, Wisconsin, if such service is "localized" in Wisconsin; and shall also include such service, if it is not "localized" in any state but is performed partly within Wisconsin, and if:
108.02(15)(b)1.
1. The base of operations, or, if there is no base of operations, then the place from which such service is directed or controlled, is in Wisconsin; or
108.02(15)(b)2.
2. The base of operations or place from which such service is directed or controlled is not in any state in which some part of such service is performed, but the individual's residence is in Wisconsin.
108.02(15)(c)
(c) An individual's entire service for an employer, whether performed partly within or entirely outside Wisconsin, shall be deemed "employment" subject to this chapter, provided both the following conditions exist:
108.02(15)(c)1.
1. Such service is deemed "employment" covered by this chapter pursuant to a reciprocal arrangement between the department and each agency administering the unemployment insurance law of a jurisdiction in which part of such service is performed; or no contributions are required with respect to any of such service under any other unemployment insurance law; and
108.02(15)(c)2.
2. The employer so elects with the department's approval and with written notice to the individual.
108.02(15)(d)
(d) An individual's entire service shall be deemed "localized" within a state, if such service is performed entirely within such state, or if such service is performed partly within and partly outside such state but the service performed outside such state is incidental to the individual's service within such state (for example, is temporary or transitory in nature or consists of isolated transactions).
108.02(15)(dm)
(dm) "Employment" includes an individual's service, wherever performed within the United States or Canada, if:
108.02(15)(dm)1.
1. Such service is not covered under the unemployment insurance law of any other state or Canada; and
108.02(15)(dm)2.
2. The place from which the service is directed or controlled is in Wisconsin.
108.02(15)(dn)
(dn) "Employment" includes the service of an individual who is a citizen of the United States, performed outside the United States, except in Canada, in the employ of an American employer, other than service which is deemed "employment" under
par. (b),
(c) or
(d) or the parallel provisions of another state's law, if:
108.02(15)(dn)1.
1. The employer's principal place of business in the United States is located in Wisconsin; or
108.02(15)(dn)2.
2. The employer has no place of business in the United States, but:
108.02(15)(dn)2.b.
b. The employer is a corporation or a limited liability company which is organized under the laws of Wisconsin; or
108.02(15)(dn)2.c.
c. The employer is a partnership or a trust and the number of the partners or trustees who are residents of Wisconsin is greater than the number who are residents of any one other state; or
108.02(15)(dn)3.
3. None of the criteria of
subds. 1. and
2. is met but the employer has elected coverage in Wisconsin or, the employer having failed to elect coverage in any state, the individual has filed a claim for benefits, based on such service, under this chapter.
108.02(15)(do)1.b.
b. A partnership if two-thirds or more of the partners are residents of the United States; or
108.02(15)(do)1.d.
d. A corporation or limited liability company organized under the laws of the United States or of any state.
108.02(15)(do)2.
2. For the purposes of
pars. (dm) to
(do), the term "United States" includes the states, the District of Columbia, commonwealth of Puerto Rico, and the Virgin Islands.
108.02(15)(e)
(e) In determining whether an individual's entire services shall be considered "employment" subject to this chapter, under
pars. (b),
(c),
(d),
(dm) and
(dn), the department may determine and redetermine the individual's status hereunder for such reasonable periods as it considers advisable, and may refund, as paid by mistake, any contributions that have been paid hereunder with respect to services duly covered under any other unemployment insurance law.
108.02(15)(f)
(f) "Employment" as applied to work for a government unit or Indian tribe, except as such unit or tribe duly elects otherwise with the department's approval, does not include service:
108.02(15)(f)2.
2. As an official appointed to fill part or all of the unexpired term of a vacant position normally otherwise filled by vote of the public;
108.02(15)(f)3.
3. As a member of a legislative body or the judiciary of a state or political subdivision;
108.02(15)(f)4.
4. As a member of the Wisconsin national guard in a military capacity;
108.02(15)(f)5.
5. As an employee serving solely on a temporary basis in case of fire, storm, snow, earthquake, flood or similar emergency; or
108.02(15)(f)6.
6. In a position which, under or pursuant to the laws of this state, is designated as a major nontenured policymaking or advisory position, or is designated as a policymaking or advisory position the performance of the duties of which does not ordinarily require more than 8 hours per week.
108.02(15)(g)
(g) "Employment" as applied to work for a government unit, an Indian tribe, or a nonprofit organization, except as such unit, tribe, or organization duly elects otherwise with the department's approval, does not include service:
108.02(15)(g)1.
1. By an individual receiving work relief or work training as part of an unemployment work-relief or work-training program assisted or financed in whole or in part by any federal agency or an agency of a state or political subdivision thereof, unless otherwise required as a condition for participation by the unit or organization in such program;
108.02(15)(g)2.
2. In a facility conducted for the purpose of carrying out a program of rehabilitation for individuals whose earning capacity is impaired by age or physical or mental deficiency or injury, or providing remunerative work for individuals who because of their impaired physical or mental capacity cannot be readily absorbed in the competitive labor market, by an individual receiving such rehabilitation or remunerative work; or
108.02(15)(gm)
(gm) "Employment," as applied to work for an Indian tribe, does not include service performed after the department terminates application of this chapter to the tribe under
s. 108.152 (6) (a) 3.
108.02(15)(h)
(h) "Employment" as applied to work for a nonprofit organization, except as such organization duly elects otherwise with the department's approval, does not include service:
108.02(15)(h)1.
1. In the employ of a church or convention or association of churches;
108.02(15)(h)2.
2. In the employ of an organization operated primarily for religious purposes and operated, supervised, controlled, or principally supported by a church or convention or association of churches; or
108.02(15)(h)3.
3. By a duly ordained, commissioned or licensed minister of a church in the exercise of his or her ministry or by a member of a religious order in the exercise of duties required by such order.
108.02(15)(i)
(i) "Employment" as applied to work for an educational institution, except as such institution duly elects otherwise with the department's approval, does not include service:
108.02(15)(i)1.
1. By a student who is enrolled and is regularly attending classes at such institution; or
108.02(15)(i)2.
2. By the spouse of such a student, if given written notice at the start of such service, that the work is under a program to provide financial assistance to the student and that the work will not be covered by any program of unemployment insurance.
108.02(15)(j)
(j) "Employment" as applied to work for a given employer, except as such employer duly elects otherwise with the department's approval, does not include service:
108.02(15)(j)1.
1. By an individual who is enrolled at a nonprofit or public educational institution which normally maintains a regular faculty and curriculum and normally has a regularly organized body of students in attendance at the place where its educational activities are carried on as a student in a full-time program, taken for credit at such institution, which combines academic instruction with work experience, if such service is an integral part of such program and such institution has so certified to the employer, except as to a program established by or on behalf of an employer or group of employers;
108.02(15)(j)2.
2. As a student nurse in the employ of a hospital or a nurses' training school by an individual who is enrolled and is regularly attending classes in a nurses' training school;
108.02(15)(j)3.
3. As an intern in the employ of a hospital by an individual who has completed a 4-year course in a medical school;
108.02(15)(j)4.
4. In the employ of a hospital by a patient of such hospital;
108.02(15)(j)5.
5. In any quarter in the employ of any organization exempt from federal income tax under section
501 (a) of the internal revenue code, other than an organization described in section 401 (a) or 501 (c) (3) of such code, or under section
521 of the internal revenue code, if the remuneration for such service is less than $50; or
108.02(15)(j)6.
6. By a nonresident alien for the period that he or she is temporarily present in the United States as a nonimmigrant under
8 USC 1101 (a) (15) (F), (J), (M), or (Q), if the service is performed to carry out the purpose for which the alien is admitted to the United States, as provided in
8 USC 1101 (a) (15) (F), (J), (M), or (Q), or by the spouse or minor child of such an alien if the spouse or child was also admitted to the United States under
8 USC 1101 (a) (15) (F), (J), (M), or (Q) for the same purpose.
108.02(15)(k)
(k) "Employment" as applied to work for a given employer other than a government unit or nonprofit organization, except as such employer duly elects otherwise with the department's approval, does not include service:
108.02(15)(k)2.
2. As a domestic in the employ of an individual in such individual's private home, or as a domestic in the employ of a local college club or of a local chapter of a college fraternity or sorority, unless performed for an individual, club or chapter which is an employer subject to this chapter under
sub. (13) (d) or
(i);
108.02(15)(k)4.
4. As an individual selling or distributing newspapers or magazines on the street or from house to house;
108.02(15)(k)5.
5. With respect to which unemployment insurance is payable under the federal railroad unemployment insurance act (52 Stat. 1094);
108.02(15)(k)6.
6. By an individual for a person as an insurance agent or an insurance solicitor, if all such service performed by such individual for such person is performed for remuneration solely by way of commissions;
108.02(15)(k)7.
7. By an individual for a person as a real estate agent or as a real estate salesperson, if all such service performed by such individual for such person is performed for remuneration solely by way of commission;
108.02(15)(k)8.
8. As an unpaid officer of a corporation or association or as an unpaid manager of a limited liability company;
108.02(15)(k)9.
9. Covered by any other unemployment insurance law pursuant to a reciprocal arrangement made by the department under
s. 108.14 (8m);
108.02(15)(k)10.
10. For an employer who would otherwise be subject to this chapter solely because of
sub. (13) (f), if and while the employer, with written notice to and approval by the department, duly covers under the unemployment insurance law of another jurisdiction all services for such employer which would otherwise be covered under this chapter;
108.02(15)(k)11.
11. By an individual in the employ of the individual's son, daughter or spouse, and by an individual under the age of 18 for his or her parent;
108.02(15)(k)14.
14. By an individual for an employer which is engaged in the processing of fresh perishable fruits or vegetables within a given calendar year if the individual has been employed by the employer solely within the active processing season or seasons, as determined by the department, of the establishment in which the individual has been employed by the employer, and the individual's base period wages with the employer are less than the wages required to start a benefit year under
s. 108.04 (4) (a), unless the individual was paid wages of $200 or more for services performed in employment or other work covered by the unemployment insurance law of any state or the federal government, other than work performed for the processing employer, during the 4 most recently completed quarters preceding the individual's first week of employment by the processing employer within that year;
108.02 Cross-reference
Cross Reference: See also ch.
DWD 145, Wis. adm. code.
108.02(15)(k)15.
15. By an individual as a court reporter if the individual receives wages on a per diem basis; or
108.02(15)(k)16.
16. By an individual whose remuneration consists solely of commissions, overrides, bonuses or differentials directly related to sales or other output derived from in-person sales to or solicitation of orders from ultimate consumers, primarily in the home; or
108.02(15)(k)17.
17. In any type of maritime service specifically excluded from coverage under the federal unemployment tax act;
108.02(15)(k)18.
18. By an individual who leases a motor vehicle used for taxicab purposes or other taxi equipment attached to and becoming a part of the vehicle under a bona fide lease agreement, if:
108.02(15)(k)18.a.
a. The individual retains the income earned through the use of the leased motor vehicle or equipment during the lease term;
108.02(15)(k)18.b.
b. The individual receives no direct compensation from the lessor during the lease term; and
108.02(15)(k)18.c.
c. The amount of the lease payment is not contingent upon the income generated through the use of the motor vehicle or equipment during the lease term;
108.02(15)(k)19.
19. Performed by an individual for a seasonal employer if the individual received written notice from the seasonal employer prior to performing any service for the employer that such service is potentially excludable under this subdivision unless:
108.02(15)(k)19.a.
a. The individual is employed by the seasonal employer for a period of 90 days or more, whether or not service is actually performed on each such day, during any season, as determined under
s. 108.066, that includes any portion of the individual's base period; or
108.02(15)(k)19.b.
b. The individual has been paid or is treated as having been paid wages or other remuneration of $500 or more during his or her base period for services performed for at least one employer other than the seasonal employer which is subject to the unemployment insurance law of any state or the federal government; or
108.02(15)(k)20.
20. Provided to a recipient of medical assistance under
ch. 49 by an individual who is not an employee of a home health agency, if the service is:
108.02(15)(k)20.a.
a. Private duty nursing service or part-time intermittent care authorized under
s. 49.46 (2) (b) 6. g., for which medical assistance reimbursement is available as a covered service, provided by an individual who is certified by the department of health and family services under
s. 49.45 (2) (a) 11. as a nurse in independent practice or as an independent nurse practitioner; or
108.02(15)(k)20.b.
b. Respiratory care service for ventilator-dependent individuals authorized under
s. 49.46 (2) (b) 6. m., for which medical assistance reimbursement is available as a covered service, provided by an individual who is certified by the department of health and family services under
s. 49.45 (2) (a) 11. as a provider of respiratory care services in independent practice.
108.02(15)(L)
(L) "Employment" includes an individual's service for an employer organized as a corporation or a limited liability company that is treated as a corporation under this chapter in which the individual is a principal officer and has a direct or indirect ownership interest, except as provided in
s. 108.025.
108.02(15)(n)
(n) If any employment for a government unit, Indian tribe, or nonprofit organization excluded under other paragraphs of this subsection is required by the federal unemployment tax act, the social security act, or any other federal law, to be employment covered by this chapter as a condition for approval of this chapter for full tax credit against the tax imposed by the federal unemployment tax act, such exclusion shall not apply under this chapter.
108.02 Cross-reference
Cross Reference: See also ch.
DWD 103, Wis. adm. code.
108.02(15m)(a)
(a) A corporation or a limited liability company that is treated as a corporation under this chapter in which 50% or more of the ownership interest, however designated or evidenced, is or during a claimant's employment was owned or controlled, directly or indirectly, by the claimant or by the claimant's spouse or child, or by the claimant's parent if the claimant is under the age of 18, or by a combination of 2 or more of them; or
108.02(15m)(b)
(b) Except where
par. (a) applies, a corporation or a limited liability company that is treated as a corporation under this chapter in which 25% or more of ownership interest, however designated or evidenced, is or during a claimant's employment was owned or controlled, directly or indirectly, by the claimant.
108.02(16)
(16) Fund. "Fund" means the unemployment reserve fund established in
s. 108.16.
108.02(17)
(17) Government unit. "Government unit" means:
108.02(17)(a)
(a) This state, including all of its constitutional offices, branches of government, agencies, departments, boards, commissions, councils, committees and all other parts and subdivisions of state government, and all public bodies or instrumentalities of this state and one or more other states; and
108.02(17)(b)
(b) Any school district, county, city, village, town and any other public corporation or entity, any combination thereof and any agency of any of the foregoing, and any public body or instrumentality of any political subdivision of this state and one or more other states or one or more political subdivisions of one or more other states.
