108.02(26)(c)4.
4. Except as provided in
par. (b) 4., any payment made to, or on behalf of, an employe or his or her beneficiary:
108.02(26)(c)4.a.
a. From or to a trust described in
26 USC 401 (a) which is exempt from taxation under
26 USC 501 (a) at the time of the payment unless the payment is made to an employe of the trust as remuneration for services rendered as an employe and not as a beneficiary of the trust;
108.02(26)(c)4.d.
d. Under or to an annuity contract described in
26 USC 403 (b), other than a payment for the purchase of such a contract which is made by reason of a salary reduction agreement, whether evidenced by a written instrument or otherwise;
108.02(26)(c)4.f.
f. To supplement pension benefits under a plan or trust described in
subd. 4. a. to
e. to take into account some portion or all of the increase in the cost of living, as determined by the U.S. secretary of labor, since retirement but only if the payment is under a plan which is treated as a welfare plan under
29 USC 1002 (2) (B) (ii).
108.02(26)(c)5.
5. The payment by an employer, without deduction from the remuneration of an employe, of the tax imposed on the employe under
26 USC 3101 with respect to remuneration paid to the employe for domestic service in a private home of the employer or for agricultural labor.
108.02(26)(c)6.
6. Remuneration paid in any medium other than cash to an employe for service not in the course of the employer's trade or business.
108.02(26)(c)7.
7. Remuneration paid to or on behalf of an employe if and to the extent that at the time of the payment it is reasonable to believe that a corresponding deduction is allowable under
26 USC 217, determined without regard to
26 USC 274 (n).
108.02(26)(c)8.
8. Any payment or series of payments by an employer to an employe or any of his or her dependents which is paid:
108.02(26)(c)8.a.
a. Upon or after the termination of an employe's employment relationship because of the employe's death or retirement for disability; and
108.02(26)(c)8.b.
b. Under a plan established by the employer which makes provision for its employes generally or a class or classes of its employes, or for such employes or class or classes of employes and their dependents, other than a payment or series of payments which would have been paid if the employe's employment relationship had not been so terminated.
108.02(26)(c)9.
9. Any contribution, payment or service provided by an employer which may be excluded from the gross income of an employe, or the employe's spouse or dependents, under the provisions of
26 USC 120 relating to amounts received under qualified group legal services plans.
108.02(26)(c)10.
10. Any payment made or benefit furnished to or for the benefit of an employe if, at the time of the payment or furnishing, it is reasonable to believe that the employe will be able to exclude the payment or benefit from income under
26 USC 127 or
129.
108.02(26)(c)11.
11. The value of any meals or lodging furnished by or on behalf of an employer if, at the time of the furnishing, it is reasonable to believe that the employe will be able to exclude such items from income under
26 USC 119.
108.02(26)(c)12.
12. Any payment made by an employer to a survivor or the estate of a former employe after the year in which the employe died.
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).