108.01   Public policy declaration.
108.015   Construction.
108.02   Definitions.
108.025   Coverage of certain corporate officers and limited liability company members.
108.03   Payment of benefits.
108.04   Eligibility for benefits.
108.05   Amount of benefits.
108.06   Benefit entitlement.
108.062   Work-share programs; benefit payments.
108.065   Determination of employer.
108.066   Seasonal employers and seasons.
108.067   Professional employer organizations and leasing agreements.
108.068   Treatment of limited liability companies and members.
108.07   Liability of employers.
108.08   Notification.
108.09   Settlement of benefit claims.
108.095   False statements or representations to obtain benefits payable to other persons.
108.10   Settlement of issues other than benefit claims.
108.101   Effect of finding, determination, decision or judgment.
108.105   Suspension of agents.
108.11   Agreement to contribute by employees void.
108.12   Waiver of benefit void.
108.13   Deductions from benefit payments.
108.133   Testing for controlled substances.
108.135   Income tax withholding.
108.14   Administration.
108.141   Extended benefits.
108.142   Wisconsin supplemental benefits.
108.145   Disaster unemployment assistance.
108.15   Benefits for public employees.
108.151   Financing benefits for employees of nonprofit organizations.
108.152   Financing benefits for employees of Indian tribes.
108.155   Liability of reimbursable employers for identity theft.
108.16   Unemployment reserve fund.
108.161   Federal administrative financing account.
108.162   Employment security buildings and equipment.
108.17   Payment of contributions.
108.18   Contributions to the fund.
108.19   Contributions to the administrative account and unemployment interest payment and program integrity funds.
108.20   Administrative account.
108.205   Quarterly wage reports.
108.21   Record and audit of payrolls.
108.22   Timely reports, notices and payments.
108.221   Misclassification; administrative assessments.
108.223   Financial record matching program.
108.225   Levy for delinquent contributions or benefit overpayments.
108.227   License denial, nonrenewal, discontinuation, suspension and revocation based on delinquent unemployment insurance contributions.
108.23   Preference of required payments.
108.24   Penalties.
108.245   Recovery of erroneous payments from fund.
108.26   Saving clause.
Ch. 108 Cross-reference Cross-reference: See definitions in s. 103.001.
Ch. 108 Cross-reference Cross-reference: See also ch. DWD 100 to ch. DWD 150, Wis. adm. code.
108.01 108.01 Public policy declaration. Without intending that this section shall supersede, alter or modify the specific provisions hereinafter contained in this chapter, the public policy of this state is declared as follows:
108.01(1) (1)Unemployment in Wisconsin is recognized as an urgent public problem, gravely affecting the health, morals and welfare of the people of this state. The burdens resulting from irregular employment and reduced annual earnings fall directly on the unemployed worker and his or her family. The decreased and irregular purchasing power of wage earners in turn vitally affects the livelihood of farmers, merchants and manufacturers, results in a decreased demand for their products, and thus tends partially to paralyze the economic life of the entire state. In good times and in bad times unemployment is a heavy social cost, directly affecting many thousands of wage earners. Each employing unit in Wisconsin should pay at least a part of this social cost, connected with its own irregular operations, by financing benefits for its own unemployed workers. Each employer's contribution rate should vary in accordance with its own unemployment costs, as shown by experience under this chapter. Whether or not a given employing unit can provide steadier work and wages for its own employees, it can reasonably be required to build up a limited reserve for unemployment, out of which benefits shall be paid to its eligible unemployed workers, as a matter of right, based on their respective wages and lengths of service.
108.01(2) (2)The economic burdens resulting from unemployment should not only be shared more fairly, but should also be decreased and prevented as far as possible. A sound system of unemployment reserves, contributions and benefits should induce and reward steady operations by each employer, since the employer is in a better position than any other agency to share in and to reduce the social costs of its own irregular employment. Employers and employees throughout the state should cooperate, in advisory committees under government supervision, to promote and encourage the steadiest possible employment. A more adequate system of free public employment offices should be provided, at the expense of employers, to place workers more efficiently and to shorten the periods between jobs. Education and retraining of workers during their unemployment should be encouraged. Governmental construction providing emergency relief through work and wages should be stimulated.
2021-22 Wisconsin Statutes updated through 2023 Wis. Act 272 and through all Supreme Court and Controlled Substances Board Orders filed before and in effect on June 19, 2024. Published and certified under s. 35.18. Changes effective after June 19, 2024, are designated by NOTES. (Published 6-19-24)