108.133(3)
(3) Drug testing; substance abuse treatment. 108.133(3)(a)(a) If an applicant is required under sub.
(2) (b) 5. to submit to a test for the unlawful use of controlled substances and the applicant declines to submit to such a test, the applicant is ineligible for benefits under this chapter until the applicant is again eligible for benefits as provided in the rules promulgated under sub.
(2) (a) 5. 108.133(3)(b)
(b) If an applicant who is required under sub.
(2) (b) 5. to submit to a test for the unlawful use of controlled substances submits to the test and does not test positive for any controlled substance or the applicant presents evidence satisfactory to the department that the applicant possesses a valid prescription for each controlled substance for which the applicant tests positive, the applicant may receive benefits under this chapter if otherwise eligible and may not be required to submit to any further test for the unlawful use of controlled substances until a subsequent benefit year.
108.133(3)(c)
(c) If an applicant who is required under sub.
(2) (b) 5. to submit to a test for the unlawful use of controlled substances submits to the test and tests positive for one or more controlled substances without presenting evidence satisfactory to the department that the applicant possesses a valid prescription for each controlled substance for which the applicant tested positive, the applicant is ineligible for benefits under this chapter until the applicant is again eligible for benefits as provided in the rules promulgated under sub.
(2) (a) 5., except as provided in par.
(d).
108.133(3)(d)
(d) An applicant who tests positive for one or more controlled substances without presenting evidence of a valid prescription as described in par.
(c) may maintain his or her eligibility for benefits under this chapter by enrolling in the substance abuse treatment program and undergoing a job skills assessment. Such an applicant remains eligible for benefits under this chapter, if otherwise eligible, for each week the applicant fully complies with any requirements of the substance abuse treatment program and job skills assessment, as determined by the department in accordance with the rules promulgated under sub.
(2) (a) 2. and
4. 108.133(3)(e)
(e) All information relating to an individual's declining to take a test for the unlawful use of controlled substances, testing positive for the unlawful use of controlled substances, prescription medications, medical records, and enrollment and participation in the substance abuse treatment program under this chapter shall, subject to and in accordance with any rules promulgated by the department, be confidential and not subject to the right of inspection or copying under s.
19.35 (1).
108.133(3)(f)
(f) The department shall charge to the fund's balancing account the cost of benefits paid to an individual that are otherwise chargeable to the account of an employer that is subject to the contribution requirements of ss.
108.17 and
108.18 if the individual receives benefits based on the application of par.
(d).
108.133(4)(a)
(a) An employing unit may, in accordance with the rules promulgated by the department under par.
(b), voluntarily submit to the department the results of a test for the unlawful use of controlled substances that was conducted on an individual as a condition of an offer of employment or notify the department that an individual declined to submit to such a test, along with information necessary to identify the individual. Upon receipt of any such results of a test conducted and certified in a manner approved by the department or notification that an individual declined to submit to such a test, the department shall determine whether the individual is a claimant receiving benefits. If the individual is a claimant receiving benefits, the department shall, in accordance with rules promulgated by the department under par.
(b), use that information for purposes of determining eligibility for benefits under s.
108.04 (8) (b).
108.133(4)(b)
(b) The department shall promulgate rules necessary to implement par.
(a).
108.133(4)(c)
(c) Any employing unit that, in good faith, submits the results of a positive test or notifies the department that an individual declined to submit to a test under par.
(a) is immune from civil liability for its acts or omissions with respect to the submission of the positive test results or the notification that the individual declined to submit to the test.
108.133 Cross-reference
Cross-reference: See also ch.
DWD 131, Wis. adm. code.
108.133(5)(a)
(a) Notwithstanding subs.
(2) (b) 1.,
3., and
5.,
(c), and
(d) and
(3), subs.
(2) (b) 1.,
3., and
5.,
(c), and
(d) and
(3) do not apply until the rules required under sub.
(2) (a) take effect. The department shall submit to the legislative reference bureau for publication in the Wisconsin administrative register a notice identifying the date on which subs.
(2) (b) 1.,
3., and
5.,
(c), and
(d) and
(3) will be implemented.
108.133(5)(b)
(b) Notwithstanding sub.
(2) (b) 2. and
4., sub.
(2) (b) 2. and
4. do not apply until the rules required under sub.
(2) (am) take effect. The department shall submit to the legislative reference bureau for publication in the Wisconsin administrative register a notice identifying the date on which sub.
(2) (b) 2. and
4. will be implemented.
108.133(5)(d)
(d) The secretary may waive compliance with any provision under this section and s.
108.04 (8) (b) if the secretary determines that waiver of the provision is necessary to permit continued certification of this chapter for grants to this state under Title III of the federal Social Security Act or for maximum credit allowances to employers under the federal Unemployment Tax Act.
108.133 History
History: 2015 a. 55;
2017 a. 157.
108.133 Cross-reference
Cross-reference: See also ch.
DWD 131, Wis. adm. code.
108.135
108.135
Income tax withholding. 108.135(1)(1)
The department shall advise each claimant filing a new claim for unemployment insurance, at the time of filing the claim, that:
108.135(1)(a)
(a) Unemployment insurance is subject to federal and Wisconsin income taxes.
108.135(1)(b)
(b) Requirements exist under federal law pertaining to estimated tax payments.
108.135(1)(c)
(c) The claimant may elect to have federal income taxes and, if permitted under sub.
(3), Wisconsin income taxes withheld and to change each election once during a benefit year.
108.135(2)
(2) The department shall permit a claimant to elect to have federal income tax deducted and withheld from the claimant's benefit payments. Except as provided in sub.
(5), if a claimant elects federal income tax withholding, the department shall deduct and withhold federal income tax at the rate specified in
26 USC 3402 (p) (2).
108.135(3)
(3) The department may permit a claimant to elect to have state income tax deducted and withheld from the claimant's benefit payments. Except as provided in sub.
(5), if the department permits and a claimant elects state income tax withholding, the department shall deduct and withhold state income tax at the rate specified by the department.
108.135(4)
(4) The department shall permit a claimant to change each previously elected withholding status under sub.
(2) or
(3) one time within a benefit year.
108.135(5)
(5) If any benefit payment due for a week under s.
108.05 (1) to
(7), after making any deductions under s.
108.05 (10), is insufficient to equal the amounts required to be withheld under sub.
(2) or
(3), the department shall deduct and withhold the entire remaining benefit payment for that week.
108.135(6)
(6) Upon making a deduction under this section, the department shall transfer the amount deducted from the fund to the federal internal revenue service or to the department of revenue.