108.066 Cross-reference
Cross Reference: See also ch.
DWD 147, Wis. adm. code.
108.067
108.067
Professional employer organizations and leasing agreements. 108.067(1)(1) Each professional employer organization that enters into an employee leasing agreement with a client during any calendar quarter shall submit to the department, no later than the due date for the report under
s. 108.17 (2) relating to that quarter, in the form prescribed by the department, a report disclosing the identity of that client and such other information as the department prescribes.
108.067(2)
(2) If a professional employer organization and client terminate an employee leasing agreement, the professional employer organization and client shall notify the department within 10 working days of the termination.
108.067(3)
(3) Notwithstanding
s. 108.02 (13) (i), if an employer that is a client of a professional employer organization enters into an employee leasing agreement with the organization that results in the discontinuance of all employees of the employer who are engaged in employment, the department shall maintain the employer account of the client for a period of 5 full calendar years after the beginning of the agreement. If the employee leasing agreement is terminated prior to the end of the 5-year period, the client shall so notify the department and resume all responsibilities as the employer of its employees under this chapter as of the date of termination.
Section 108.02 (13) (i) applies if the employee leasing agreement is terminated before the end of the 5-year period and the conditions for termination of coverage set forth in
s. 108.02 (13) (i) exist.
108.067 History
History: 2001 a. 35.
108.068
108.068
Treatment of limited liability companies and members. 108.068(1)(1) Subject to
subs. (2) to
(6) and
(8), the department shall treat a multimember limited liability company as a partnership and shall treat a single-member limited liability company as a sole proprietorship under this chapter unless the company has filed an election with the federal internal revenue service to be treated as a corporation for federal tax purposes and files proof with the department that the internal revenue service has agreed to treat the company as a corporation for such purposes.
108.068(2)
(2) The department shall treat a limited liability company that files proof under
sub. (1) as a corporation under this chapter beginning on the same date that the federal internal revenue service treats the company as a corporation for federal tax purposes, except that for benefit purposes the treatment shall apply to benefit years in existence on or beginning on or after the date that the federal internal revenue service treats the company as a corporation for federal tax purposes if the benefit year to which the treatment is to be applied has not ended on the date that the department first has notice of a benefit eligibility issue that relates to treatment of that limited liability company.
108.068(3)
(3) Subject to
subs. (1),
(2), and
(6) to
(8), a limited liability company that is treated as a corporation for federal tax purposes shall be treated as a corporation under this chapter, and each member of the limited liability company shall be treated as a corporate officer for contribution and benefit purposes.
108.068(4)
(4) Subject to
subs. (2) and
(6) to
(8), a multimember limited liability company that is not treated as a corporation for federal tax purposes shall be treated as a partnership under this chapter, and the members of the limited liability company shall be treated for contribution and benefit purposes as partners of that partnership.
108.068(5)
(5) Subject to
subs. (2) and
(6) to
(8), a single-member limited liability company that is not treated as a corporation for federal tax purposes shall be treated as a sole proprietorship under this chapter, and the member shall be treated as a sole proprietor for contribution and benefit purposes.
108.068(6)
(6) The department may, in the interests of justice or to prevent fraud upon the unemployment insurance program, determine that a member of a limited liability company is an employee of that company.
108.068(7)
(7) Subject to
subs. (2) to
(6), if a limited liability company is treated as a corporation under this chapter the department shall treat the company as a partnership under this chapter, if the company has multiple members or shall treat the company as a sole proprietorship under this chapter if the company has a single member if the company files proof with the department that the internal revenue service has agreed to treat the company as a partnership or sole proprietorship for federal tax purposes.
108.068(8)
(8) The department shall treat a limited liability company that files proof under
sub. (7) as a partnership or sole proprietorship under this chapter beginning on the same date that the federal internal revenue service treats the company as a partnership or sole proprietorship for federal tax purposes, except that for benefit purposes the treatment shall apply to benefit years in existence on or beginning on or after the date that the federal internal revenue service treats the company as a partnership or sole proprietorship for federal tax purposes if the benefit year to which the treatment is to be applied has not ended on the date that the department first has notice of a benefit eligibility issue that relates to treatment of that liability company.
108.068 History
History: 2003 a. 197;
2005 a. 86.
108.07
108.07
Liability of employers. 108.07(1)
(1) Except as otherwise provided in
subs. (4),
(5) and
(5m) and
s. 108.04 (13), the department shall charge benefits payable to a claimant who has been paid or is treated as having been paid base period wages with respect to work performed for one employer only to the account of that employer.
108.07(2)
(2) Except as provided in
subs. (3) to
(5), if a claimant has been paid or is treated as having been paid base period wages with respect to work performed for more than one employer, the department shall charge the account of each employer for all benefits paid to the claimant for weeks ending within the employee's benefit year in the same proportion that the base period wages paid or treated as having been paid to the claimant with respect to work performed for that employer bear to the total base period wages paid or treated as having been paid to the claimant.
108.07(3)
(3) Except as provided in
sub. (7), if a claimant earns wages during his or her benefit year for work performed for an employer from which the claimant has base period wages, if a claimant receives sick pay, holiday pay, vacation pay or termination pay that is treated as wages under
s. 108.05, if any amount that the claimant would have earned from that employer is treated as wages under
s. 108.05 (3) (a) or if any combination of wages and such pay or amount is received or treated as received during the claimant's benefit year from such an employer, the department shall charge benefits otherwise chargeable to the account of that employer to the fund's balancing account for each week in which the claimant earns, receives or is treated as receiving such remuneration equal to at least 6.4% of the wages paid by that employer to the claimant during the same quarter of the prior calendar year as the quarter which includes that week.
108.07(3m)
(3m) If a claimant has base period wages with an employer constituting less than 5% of the claimant's total base period wages, the department shall not charge the benefits to the account of that employer. If benefits are otherwise chargeable to the account of any employer whose share of a claimant's total base period wages is less than 5%, the department shall charge the benefits to the remaining employers with which the claimant has base period wages. The department shall distribute such charges in the same proportion that the claimant's base period wages from such employers bear to the claimant's total base period wages from all such employers. This subsection does not apply to claims for benefits based in whole or in part on employment as federal civilian employees or former military personnel under 5 USC
ch. 85, or work covered by the unemployment insurance laws of 2 or more jurisdictions under
s. 108.14 (8n).
108.07(3r)
(3r) Except as otherwise provided in
sub. (7), if a claimant has been paid or is treated as having been paid base period wages with respect to work performed for an employer that is subject to the contribution requirements of
ss. 108.17 and
108.18 and whose account has been charged for benefits paid to that claimant for an immediately preceding benefit year, the department shall not charge the benefits payable in the subsequent benefit year to the account of that employer if the claimant has not had employment with that employer since the start of the immediately preceding benefit year. The department shall charge benefits otherwise chargeable to the account of that employer to the fund's balancing account.
108.07(4)
(4) If benefits based on any employment are chargeable to the fund's balancing account, the department shall not charge the account of the employer who engaged the employee in that employment for those benefits.
108.07(5)
(5) Except as provided in
sub. (7), whenever benefits which would otherwise be chargeable to the fund's balancing account are paid based on wages paid by an employer that is not subject to the contribution requirements of
ss. 108.17 and
108.18, and the benefits are so chargeable under
sub. (3) or
s. 108.04 (1) (f) or
(5) or
108.14 (8n) (e), or under
s. 108.16 (6m) (e) for benefits specified in
s. 108.16 (3) (b), the department shall charge the benefits as follows:
108.07(5)(a)
(a) If no employer from which the claimant has base period wages is subject to the contribution requirements of
ss. 108.17 and
108.18, the benefits shall be charged to the administrative account and paid from the appropriation under
s. 20.445 (1) (gd).
108.07(5)(b)
(b) If one employer from which the claimant has base period wages is not subject to the contribution requirements of
ss. 108.17 and
108.18, and one or more employers from which the claimant has base period wages is subject to the contribution requirements of
ss. 108.17 and
108.18, the benefits shall be charged to the fund's balancing account.
108.07(5)(c)
(c) If 2 or more employers from which the claimant has base period wages are not subject to the contribution requirements of
ss. 108.17 and
108.18, and one or more employers from which the claimant has base period wages are subject to the contribution requirements of
ss. 108.17 and
108.18, that percentage of the employee's benefits which would otherwise be chargeable to the fund's balancing account under
sub. (3) or
s. 108.04 (1) (f) or
(5), or under
s. 108.16 (6m) (e) for benefits specified in
s. 108.16 (3) (b), shall be charged to the administrative account and paid from the appropriation under
s. 20.445 (1) (gd).
108.07(5m)
(5m) Whenever benefits are paid to a claimant based in part on employment by a seasonal employer by which the claimant was employed for a period of less than 90 days during the season of the seasonal employer, as determined under
s. 108.066 (4), and that season includes any portion of the claimant's base period, and the claimant has been paid or is treated as having been paid base period 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, the department shall charge to the fund's balancing account the benefits which would otherwise be chargeable to the account of the seasonal employer.
108.07(6)
(6) The department may initially charge benefits otherwise chargeable to the administrative account under this section to the fund's balancing account, and periodically reimburse the charges to the balancing account from the administrative account.