reglab/statecodes huggingface dataset:
Wisconsin Administrative Code › Department of Workforce Development › DWD 100-150 - Unemployment Insurance › Chapter DWD 110 - Coverage And Related Records And Reports › Section DWD 110.09 - Termination of coverage

Current through June 24, 2024
(1) PROCEDURE.
				Under s.
				108.02(13)
				(i), Stats., the department may, on its own
				motion or on application by the employer, terminate coverage and close the
				employer's account if any of the following apply:
(a) The employer ceases to exist.
(b) The employer transfers its entire
				business.
(c) The employer has not
				met the minimum payroll or employment requirements or is not otherwise subject
				under s.
				108.02(13) (b) to
				(g), Stats., for a calendar
				year.
Wisconsin Administrative Code › Department of Workforce Development › DWD 100-150 - Unemployment Insurance › Chapter DWD 110 - Coverage And Related Records And Reports › Section DWD 110.10 - Reactivating employer accounts

Current through June 24, 2024
(1) If the balance
				in the employer's account is to be or has been credited to the balancing
				account under s.
				108.16(6)
				(c), Stats., the department may reactivate
				the employer's account, on its own motion or at the employer's request, as of
				the date of coverage if any of the following apply:
(a) The employer had payroll within 6 months
				of the effective date of a determination terminating coverage under s.
				108.02(13)
				(i), Stats.
(b) The account was closed because the
				employer failed to report any payroll.
Wisconsin Administrative Code › Department of Workforce Development › DWD 100-150 - Unemployment Insurance › Chapter DWD 111 - Quarterly Wage Reporting Procedures › Section DWD 111.001 - Definitions

Current through June 24, 2024
(1) Unless the context clearly indicates a
				different meaning, the definitions in ch. DWD 100 apply to this
				chapter.
(2) In this chapter:
(a) "Wage report" has the meaning specified
				in s.
				108.205,
				Stats.
(b) "Wage reporting" means
				the procedure by which employers comply with the wage reporting requirements
				under s.
				108.205,
				Stats.
Wisconsin Administrative Code › Department of Workforce Development › DWD 100-150 - Unemployment Insurance › Chapter DWD 111 - Quarterly Wage Reporting Procedures › Section DWD 111.01 - Purpose

Current through June 24, 2024
(1) Federal law requires every state to have
				a system for employers to file quarterly wage reports with an agency of each
				state. 1987 Wis. Act 38 implemented the federal wage reporting requirements by
				requiring each employer to file with the department, in such form as the
				department by rule may require, a quarterly wage report for each employee who
				is employed by the employer during the applicable quarter.
(2) This chapter specifies the procedures by
				which employers may comply with the quarterly wage reporting requirements. The
				chapter also considers such matters as the information required in the various
				reports, the methods by which employers make corrections to reports, and fees
				assessed for violation of the reporting requirements.
Wisconsin Administrative Code › Department of Workforce Development › DWD 100-150 - Unemployment Insurance › Chapter DWD 111 - Quarterly Wage Reporting Procedures › Section DWD 111.02 - Wage reporting procedures; due dates

Current through June 24, 2024
(1) Under s.
				108.205,
				Stats., each employer shall submit a wage report to the department. The wage
				report shall contain the name, social security number, and the amount of
				covered wages paid or constructively paid to each employee who is employed by
				the employer during the quarter. Each employer shall ensure that the amount
				specified as covered wages in the contribution report equals the total wages
				reported for all employees in the wage report.
(2) Under s.
				108.205,
				Stats., the due date for each wage report is as follows:
(a) The wage report covering the months of
				January, February and March is due on the following April 30th.
(b) The wage report covering the months of
				April, May and June is due on the following July 31st.
(c) The wage report covering the months of
				July, August and September is due on the following October 31st.
(d) The wage report covering the months of
				October, November and December is due on the following January 31st.
Wisconsin Administrative Code › Department of Workforce Development › DWD 100-150 - Unemployment Insurance › Chapter DWD 111 - Quarterly Wage Reporting Procedures › Section DWD 111.03 - Processing of reports

Current through June 24, 2024
Each employer shall submit a wage report as prescribed by
				  the department.
For assistance filing a wage report, contact the department
					 by telephone at (608) 266-6877 or email
					 WageNet@dwd.wisconsin.gov.
Wisconsin Administrative Code › Department of Workforce Development › DWD 100-150 - Unemployment Insurance › Chapter DWD 111 - Quarterly Wage Reporting Procedures › Section DWD 111.06 - Correcting prior wage reports

Current through June 24, 2024
(1) Each employer
				shall notify the department of any corrections to wage reports. An employer may
				consult the departmental booklet, Unemployment Insurance Handbook for
				Employers, for guidance regarding wage report corrections.
(2) Employers with corrections to reports
				shall submit wage report corrections as directed by the department.
For assistance filing a wage adjustment report, contact the
					 department by telephone at (608) 266-6877 or email
					 WageNet@dwd.wisconsin.gov.
Wisconsin Administrative Code › Department of Workforce Development › DWD 100-150 - Unemployment Insurance › Chapter DWD 113 - Settlement Of Disputes And Compromise Of Liabilities › Section DWD 113.001 - Definitions

Current through June 24, 2024
(1) Except as provided in sub. (2), unless
				the context clearly indicates a different meaning, the definitions in ch. DWD
				100 apply to this chapter.
(2) In
				this chapter:
(a) "Action" means a circuit
				court proceeding for judicial review of a commission decision or an appeal to
				either the court of appeals or the supreme court.
(ar) "Bureau of legal affairs" means legal
				counsel in the unemployment insurance division within the department.
(bm) "Compromise" means department
				agreement to accept payment of less than the full amount of contributions,
				payments in lieu of contributions, interest, penalties and costs, as
				applicable, owed by an employer, former employer, or a person liable for an
				employing unit's liabilities, in complete fulfillment of the outstanding
				liability.
(c) "Determination"
				means an initial determination issued under s.
				108.10(1),
				Stats.
(d) "Employer", in addition
				to the meaning specified in s.
				108.02(13),
				Stats., includes an employing unit which was formerly an employer under s.
				108.02(13),
				Stats.
(e) "Same business or
				operation" means operation under the same unemployment insurance employer
				account, including any account transferred under s.
				108.16(8),
				Stats., with no intervening final determination of account termination under s.
				108.02(13)
				(i), Stats., provided that "same business or
				operation" shall not be deemed to extend beyond the date the account would have
				been terminated under s.
				108.02(13)
				(i), Stats., and s.
				DWD
				110.09 but for an unpaid liability, unless the account
				was reopened under s.
				DWD
				110.10.
(f) "Settle" means to resolve a pending
				determination, decision or action by agreement.
Wisconsin Administrative Code › Department of Workforce Development › DWD 100-150 - Unemployment Insurance › Chapter DWD 113 - Settlement Of Disputes And Compromise Of Liabilities › Section DWD 113.01 - Purposes

Current through June 24, 2024
(1) This chapter establishes standards for
				the following circumstances:
(a) The
				settlement of disputes between the department and parties to determinations,
				decisions or actions.
(b) The
				compromise of liabilities for contributions, reimbursements in lieu of
				contributions, interest, penalties and costs assessed under ch. 108,
				Stats.
(c) In limited
				circumstances, waiving or decreasing the interest charged under s.
				108.22(1)
				(a) or
				108.17(2c)
				(c), Stats.
Wisconsin Administrative Code › Department of Workforce Development › DWD 100-150 - Unemployment Insurance › Chapter DWD 113 - Settlement Of Disputes And Compromise Of Liabilities › Section DWD 113.02 - Settlement

Current through June 24, 2024
(1) Under s.
				108.10(8),
				Stats., the department may settle in whole or in part:
(a) Any determination that has been appealed,
				has not become final and has been referred from the bureau of tax and
				accounting to the bureau of legal affairs.
(b) Any decision or action that has not
				become final.
Wisconsin Administrative Code › Department of Workforce Development › DWD 100-150 - Unemployment Insurance › Chapter DWD 113 - Settlement Of Disputes And Compromise Of Liabilities › Section DWD 113.025 - Waiver of interest

Current through June 24, 2024
(1) Except as provided in s.
				DWD
				113.02 or 113.03, the department may grant a waiver or
				decrease of interest owed by an employer if the employer satisfies all of the
				following conditions:
(a) The employer pays
				the full payment of any taxes and assessments due within 30 days following
				resolution of all issues. Until the employer pays all of the correct amount of
				taxes and assessments due, the department may not waive or decrease any of the
				interest owed by the employer.
(b)
				The employer files any wage or tax report due within 30 days following
				resolution of all issues. Until the employer files all of the wage or tax
				reports that are due, the department may not waive or decrease any of the
				interest owed by the employer.
(c)
				The employer has no other outstanding reports, contributions, interest,
				penalties, or other fees due.
(d)
				The employer was determined within the last year to be subject to ch. 108,
				Stats., or has a history of timely filing required reports, including wage and
				contribution reports, and of making payments in a timely manner.
(e) The employer or a business for which the
				employer is a successor, under the requirements of s.
				108.16(8),
				Stats., has never received a waiver or decrease in interest charged under s.
				108.22(1)
				(a) or
				108.17(2c)
				(c), Stats.
(f) There has not been a hearing on an appeal
				under s.
				108.10,
				Stats., regarding the tax liability associated with the
				interest.
Wisconsin Administrative Code › Department of Workforce Development › DWD 100-150 - Unemployment Insurance › Chapter DWD 113 - Settlement Of Disputes And Compromise Of Liabilities › Section DWD 113.03 - Compromise of employer liability

Current through June 24, 2024
(1) Under s.
				108.10(8),
				Stats., the department may compromise the liability of any employer as
				established in any final determination, decision or action, together with any
				subsequent collection costs, if all of the following apply:
(a) The employer makes a sworn application
				for the compromise of the employer's liability to the department, including a
				financial statement if requested, in a form prescribed by the
				department.
(b) The employer is not
				a government unit.
(c) The employer
				is not a debtor in a case under title 11 of the United States Code with respect
				to any liability under ch. 108, Stats., which is not dischargeable in
				bankruptcy unless any of the following apply:
1. In a case under chapter 7 of title 11 of
				the United States Code, there are insufficient assets to pay the liability in
				full under the statutory order of distribution.
2. In a case under chapter 11 or 12 of title
				11 of the United States Code, the confirmed plan of reorganization provides for
				the sale of or distribution to creditors of all of the property of the employer
				and there are insufficient assets to pay the liability.
(d) If the employer is a nonprofit
				organization that incurred all or part of its liability when it was subject to
				reimbursement financing status under s.
				108.151(2),
				Stats., the employer's assurance of reimbursement has either been applied to
				the liability or the application for compromise provides for such
				assurance.
(e) The department finds
				that the employer is unable to pay the full amount of the contributions or
				payments in lieu of contributions, interest, penalties and costs. If the
				employer is still in the same business or operation as when the liability
				sought to be compromised was incurred, and all of the following apply:
1. The employer's application for compromise
				offers payment in an amount not less than the unpaid contributions or unpaid
				payments in lieu of contributions, including any contributions owed as a
				successor under s. 108.16(8) (f),
				Stats.
2. The required payment of
				all interest, penalties or costs would pose an immediate threat to the
				financial viability of the employer.
3. The employer is paying all current
				contributions or payments in lieu of contributions.
Wisconsin Administrative Code › Department of Workforce Development › DWD 100-150 - Unemployment Insurance › Chapter DWD 113 - Settlement Of Disputes And Compromise Of Liabilities › Section DWD 113.04 - Compromise of personal liability

Current through June 24, 2024
(1) The department
				may compromise the personal liability of a person whose liability for the
				unpaid contributions, interest, penalties and costs of an employer has been
				finally established under s.
				108.22(9),
				Stats., if all of the following apply:
(a)
				The person submits a sworn application to the department for the compromise of
				the person's liability, including a financial statement if requested, in a form
				prescribed by the department.
(b)
				The person is not the debtor in a case under title 11 of the United States Code
				with respect to any liability under ch. 108, Stats., which is not dischargeable
				in bankruptcy unless any of the following apply:
1. In a case under chapter 7 of title 11 of
				the United States Code, there are insufficient assets to pay the liability in
				full under the statutory order of distribution.
2. In a case under chapter 11 or 12 of title
				11 of the United States Code, the confirmed plan of reorganization provides for
				the sale of or distribution to creditors of all of the property of the person
				and there are insufficient assets to pay the liability.
(c) The department finds that the person is
				unable to pay the full amount of the liability.
Wisconsin Administrative Code › Department of Workforce Development › DWD 100-150 - Unemployment Insurance › Chapter DWD 113 - Settlement Of Disputes And Compromise Of Liabilities › Section DWD 113.05 - General procedural provisions

Current through June 24, 2024
(1) The department
				may request additional information and may also examine the employer and any
				other person as it deems necessary, under oath, regarding the employer's or
				person's application.
(2) The
				department shall acknowledge in writing the receipt of an application for
				compromise within 30 days of such receipt. The department's acceptance of the
				application for compromise shall be in writing and be issued with the
				concurrence of the treasurer of the unemployment insurance fund or the
				treasurer's designee. The acceptance shall be effective only if the amount
				determined in the acceptance is paid to the department within 30 days from the
				date of the acceptance, except as otherwise provided under an installment
				arrangement under sub. (3). The department shall prescribe the payment
				form.
(3) The department may allow
				payment of the determined amount by installment payments upon such conditions
				as the department shall prescribe. In the event of failure to make any
				installment payment when due, which failure is not excused in writing by the
				department, the department may declare its acceptance of the application for
				compromise to be null and void and may proceed to collect the balance of the
				original liability using whatever remedies are available to it by
				law.
(4) The submission of an
				application for compromise shall not operate to stay collection proceedings.
				The department may defer collection during the pendency of an application if it
				is satisfied that the interests of the state will not be jeopardized.
(5) Frivolous or incomplete applications and
				applications submitted for the purpose of delaying collection of the liability
				shall be immediately rejected.
Wisconsin Administrative Code › Department of Workforce Development › DWD 100-150 - Unemployment Insurance › Chapter DWD 113 - Settlement Of Disputes And Compromise Of Liabilities › Section DWD 113.06 - Disposition of warrants

Current through June 24, 2024
Upon timely payment of the amount set forth in the
				  department's acceptance of compromise, the department shall issue a release of
				  any outstanding warrant against the employer or person.
Wisconsin Administrative Code › Department of Workforce Development › DWD 100-150 - Unemployment Insurance › Chapter DWD 113 - Settlement Of Disputes And Compromise Of Liabilities › Section DWD 113.07 - Reopening compromised liability

Current through June 24, 2024
The department may declare a compromise void at any time if
				  any of the following apply:
(1) The
				employer or person submitted a materially false application for
				compromise.
(2) Before the
				department accepted the application for compromise, the employer or person
				concealed or disposed of income or property which could have been used to pay
				any part of the original liability.
Wisconsin Administrative Code › Department of Workforce Development › DWD 100-150 - Unemployment Insurance › Chapter DWD 114 - License Revocation and Financial Record Matching Program › Section DWD 114.01 - Definitions

Current through June 24, 2024
(1) Except as provided in sub. (2), the
				definitions in ch. DWD 100 apply to this chapter.
(2) Notwithstanding ch. DWD 100, in this
				chapter:
(a) "Applicant for a license" means
				an employer as defined in s.
				108.02(13),
				Stats., or any individual who is found personally liable under s.
				108.22(2) and
				(9), Stats., and applies for a license as
				defined in s.
				108.227(1)
				(e), Stats.
(b) "Contribution" has the meaning given in
				s.
				108.227(1)
				(a), Stats.
(c) "Delinquent" means a license holder or
				applicant for a license who is liable for any contributions or assessments
				which remain unpaid after the applicable due date.
(d) "Liable for delinquent contributions" has
				the meaning given in s.
				108.227(1)
				(d), Stats.
(f) "License holder" means an employer as
				defined in s.
				108.02(13),
				Stats., or any individual who is found personally liable under s.
				108.22(2) and
				(9), Stats., and possesses a license as
				defined in s.
				108.227(1)
				(e), Stats.
(fm) "Licensing department" has the meaning
				given in s.
				108.227(1)
				(f), Stats.
(g) "Nondelinquency certificate" has the
				meaning given in s.
				108.227(1)
				(g), Stats.
Wisconsin Administrative Code › Department of Workforce Development › DWD 100-150 - Unemployment Insurance › Chapter DWD 114 - License Revocation and Financial Record Matching Program › Section DWD 114.10 - Purpose

Current through June 24, 2024
This chapter specifies all of the following:
(1) Procedures to be used before taking
				action under ss.
				102.17(1)
				(ct),
				103.275(2)
				(bt),
				103.34(10)
				(d),
				103.91(4)
				(d),
				103.92(8),
				104.07(7),
				105.13(4),
				or
				108.227(3)
				(b), Stats., with respect to a person whose
				license or credential is to be denied, not renewed, discontinued, suspended, or
				revoked based on delinquent unemployment insurance tax contributions.
(2) Procedures under which the department
				shall enter into agreements with financial institutions doing business in this
				state to operate the financial record matching program under s.
				108.223,
				Stats.
Wisconsin Administrative Code › Department of Workforce Development › DWD 100-150 - Unemployment Insurance › Chapter DWD 114 - License Revocation and Financial Record Matching Program › Section DWD 114.20 - Certification of delinquency

Current through June 24, 2024
(1) After the
				department has issued a determination under s.
				108.10,
				Stats., finding a license holder or applicant for a license delinquent in
				making contributions under s.
				108.227(1)
				(d), Stats., and after all potential appeals
				by the license holder or applicant for a license are exhausted, the department
				shall do any of the following:
(a) Issue a
				warrant under s.
				108.22(2) and
				(3), Stats., unless the department previously
				issued a warrant.
(b) Issue and
				provide by personally serving or mailing by certified mail to the last known
				address of the license holder or applicant for a license, a certified notice of
				liability that includes all of the following information:
1. The mailing date of the notice.
2. The payment amount demanded.
3. A statement that the department may issue
				a certificate of delinquency to a licensing department that may result in the
				license or credential being denied, not renewed, discontinued, suspended, or
				revoked.
4. A statement that the
				license holder or applicant for a license has 14 calendar days from the date of
				mailing of the notice to submit the full payment identified under subd. 2. or
				to enter into an installment payment plan schedule that is established by the
				department under s.
				DWD
				114.30.
Wisconsin Administrative Code › Department of Workforce Development › DWD 100-150 - Unemployment Insurance › Chapter DWD 114 - License Revocation and Financial Record Matching Program › Section DWD 114.30 - Installment payment plans

Current through June 24, 2024
(1) Any license
				holder or applicant for a license who is unable to pay the full amount of the
				delinquent unemployment insurance contributions, costs, penalties, and interest
				may negotiate with the department to pay such contributions, costs, penalties,
				and interest in installments through a payment plan. The license holder or
				applicant for a license shall provide a statement of the reasons such
				contributions, costs, penalties, and interest cannot be paid in full and shall
				set forth the plan of installment payments proposed by the license holder or
				applicant for a license. Upon approval of such plan by the department and the
				timely payment of installments set forth in the plan, collection proceedings
				with respect to such contributions, costs, penalties, and interest shall be
				withheld. If the license holder or applicant for a license fails to make any
				installment payment as scheduled, the department may cancel the installment
				payment plan and proceed to collect the unpaid portion of such contributions,
				costs, penalties, and interest in the manner provided by law, and after
				providing 7 days' notice to the license holder or applicant for a license,
				issue a certificate of delinquency. The department may require license holders
				or applicants for a license who make installment payments under this paragraph
				to do so by electronic funds transfer.
(2) A delinquent license holder or applicant
				for a license may enter into an installment payment plan that will allow the
				delinquent license holder or applicant for a license to make full payment of
				all delinquencies. The installment payment plan shall provide sufficient time
				and payment terms of the license holder or applicant for a license to be able
				to pay all delinquencies and shall consider the ability of the license holder
				or applicant for a license to be able to pay all delinquencies.
(3) A license holder or applicant for a
				license in an active installment payment plan shall pay current and subsequent
				quarterly contributions in full and on the date specified by the
				department.
Wisconsin Administrative Code › Department of Workforce Development › DWD 100-150 - Unemployment Insurance › Chapter DWD 114 - License Revocation and Financial Record Matching Program › Section DWD 114.40 - Other enforcement actions not prohibited

Current through June 24, 2024
Certifying a license holder or applicant for a license liable
				  for delinquent contributions does not limit the department from taking other
				  actions required or permitted by law to collect contributions from the license
				  holder or applicant for a license.
Wisconsin Administrative Code › Department of Workforce Development › DWD 100-150 - Unemployment Insurance › Chapter DWD 114 - License Revocation and Financial Record Matching Program › Section DWD 114.50 - Financial record matching program

Current through June 24, 2024
A financial institution doing business in this state shall
				  enter into an agreement with the department to participate in the exchange of
				  data on a quarterly basis. To the extent feasible, the information required
				  under this agreement shall be submitted by electronic means as prescribed by
				  the department. The financial institution shall sign the agreement and return
				  the agreement to the department within 20 business days of receipt of the
				  agreement. The department shall review the agreement and, if all conditions
				  under s.
				  108.223,
				  Stats., have been met, shall sign the agreement and provide the financial
				  institution with a copy of the signed agreement. Any changes to the conditions
				  of the agreement shall be submitted by the financial institution or the
				  department at least 60 days before the effective date of the
				  change.
Wisconsin Administrative Code › Department of Workforce Development › DWD 100-150 - Unemployment Insurance › Chapter DWD 115 - Business Transfers › Section DWD 115.001 - Definitions

Current through June 24, 2024
(1) IN GENERAL. Except as provided in sub.
				(2), unless the context clearly indicates a different meaning, the definitions
				in ch. DWD 100 apply to this chapter.
(2) In this chapter:
(b) "Transferee" means the person to whom an
				asset or business activity is transferred, whether or not that person is an
				employer before the transfer.
(c)
				"Transferor" means an employer which transfers an asset or business
				activity.
(d) "Transfer percentage"
				means the percent of the transferor's total payroll for a recent and
				representative period preceding the transfer date, which is properly assignable
				to the transferred business. The recent and representative period shall be the
				4 most recently completed calendar quarters preceding the transfer date, except
				that the period may be expanded to include the partial quarter immediately
				preceding the transfer if the transfer date did not fall on a quarter ending
				date and there was no payroll assignable to the transferred portion of the
				business in the 4 most recently completed quarters.
Wisconsin Administrative Code › Department of Workforce Development › DWD 100-150 - Unemployment Insurance › Chapter DWD 115 - Business Transfers › Section DWD 115.02 - Determining date of transfer

Current through June 24, 2024
The effective date of a transfer of business shall be the
				  date on which the transferee first has actual operating control over business
				  assets and business activities. In determining the effective date of a transfer
				  of business, the department shall consider all of the following:
(1) Legal documents related to the
				transfer.
(2) Any statements or
				documents tending to show that actual operating control was transferred on a
				date earlier than that reflected in legal documents related to the
				transfer.
(3) Any other relevant
				evidence.
Wisconsin Administrative Code › Department of Workforce Development › DWD 100-150 - Unemployment Insurance › Chapter DWD 115 - Business Transfers › Section DWD 115.03 - Notice to the department of a business transfer; required information to submit; department's investigative powers; resolution of issues

Current through June 24, 2024
(1) Any time a
				business is transferred under s.
				DWD
				115.01, the transferor and transferee shall notify the
				department in writing within 30 days after the date of transfer under s.
				108.16(8)
				(k), Stats.
(2) The transferor and transferee shall
				submit in writing any information requested by the department relating to the
				transfer, or to any transaction that may be a transfer. The department shall
				determine if the transaction is a transfer of business and if the transaction
				is a total or partial transfer under this chapter and ch. 108, Stats.
(3) The department may use any other relevant
				information, however obtained, in order to make a determination regarding a
				business transfer under this section. Under ss.
				108.14(2) and
				(2m) and
				108.21,
				Stats., the department may, at any reasonable time, inspect the work records
				and any other records of an employing unit, or of any entity which the
				department has reason to believe may be an employing unit, which may show
				payments for personal services so that the department may determine the status
				and contribution liability of the employing unit or entity under ch. 108,
				Stats.
(4) The department may issue
				determinations, computations, recomputations and appeal tribunal decisions as
				necessary under ss.
				108.09,
				108.095,
				and
				108.10,
				Stats., in connection with any issue arising under this chapter.
Wisconsin Administrative Code › Department of Workforce Development › DWD 100-150 - Unemployment Insurance › Chapter DWD 115 - Business Transfers › Section DWD 115.04 - Transferee as successor; non-successor transferee

Current through June 24, 2024
(1) STANDARD FOR
				SUCCESSOR. The transferee becomes a successor under s.
				108.16(8),
				Stats., if all of the following apply:
(a) A
				transfer of business has occurred under s.
				DWD
				115.01.
(b) The department determines that the
				transferee is a successor under ss.
				DWD 115.05 to
				115.07.
Wisconsin Administrative Code › Department of Workforce Development › DWD 100-150 - Unemployment Insurance › Chapter DWD 115 - Business Transfers › Section DWD 115.05 - Mandatory successor

Current through June 24, 2024
The department shall determine that a transferee is a
				  mandatory successor under s.
				  108.16(8)
				  (e), Stats., if the business transfer
				  satisfies s.
				  DWD
				  115.01 and all of the following apply:
(1) At the time of business transfer, the
				transferor and the transferee are owned, managed, or controlled in whole or in
				substantial part under s.
				DWD
				115.08, either directly or indirectly by legally
				enforceable means or otherwise, by the same interest or interests under s.
				DWD
				115.08.
(2) The transferee has continued or resumed
				the business of the transferor either in the same establishment or elsewhere,
				or the transferee has employed substantially the same employees under s.
				DWD
				115.08 as those the transferor had employed in
				connection with the business transferred.
(3) The same financing provisions under s.
				108.15,
				108.151,
				108.152,
				or
				108.18,
				Stats., apply to the transferee as applied to the transferor on the date of the
				transfer.
Wisconsin Administrative Code › Department of Workforce Development › DWD 100-150 - Unemployment Insurance › Chapter DWD 115 - Business Transfers › Section DWD 115.06 - Transfers involving fiduciaries

Current through June 24, 2024
(1) TRANSFER TO A
				FIDUCIARY. The department shall find that a transferee is a mandatory successor
				under s.
				108.16(8)
				(c), Stats., if all of the following apply:
(a) The transferee is a legal representative,
				trustee in bankruptcy or a receiver or trustee of a person, partnership,
				limited liability company, association or corporation, or a guardian of the
				estate of a person, or legal representative of a deceased person.
(b) The transferee has continued or resumed
				the business of the transferor, either in the same establishment or elsewhere,
				or the transferee has employed substantially the same employees under s.
				DWD
				115.08 as those the transferor had employed in
				connection with the business transferred.
(c) The same financing provisions under s.
				108.15,
				108.151,
				108.152
				or
				108.18,
				Stats., apply to the transferee as applied to the transferor on the date of the
				transfer.
Wisconsin Administrative Code › Department of Workforce Development › DWD 100-150 - Unemployment Insurance › Chapter DWD 115 - Business Transfers › Section DWD 115.07 - Optional successor

Current through June 24, 2024
(1) STANDARD. A transferee may elect to
				become a successor under s.
				108.16(8)
				(b), Stats., if the business transfer
				satisfies s.
				DWD
				115.01 and all of the following apply:
(a) The transfer included at least a transfer
				percentage of 25% of the transferor's total business as determined under s.
				DWD
				115.09.
(b) The same financing provisions under s.
				108.15,
				108.151,
				108.152
				or
				108.18,
				Stats., apply to the transferee as applied to the transferor on the date of the
				transfer.
(c) The transferee has
				continued or resumed the business of the transferor either in the same
				establishment or elsewhere, or the transferee has employed substantially the
				same employees under s.
				DWD
				115.08 as those the transferor had employed in
				connection with the business transferred.
(d) The department received a timely written
				application from the transferee requesting successorship
				status.
Wisconsin Administrative Code › Department of Workforce Development › DWD 100-150 - Unemployment Insurance › Chapter DWD 115 - Business Transfers › Section DWD 115.08 - Owned, managed, or controlled in substantial part; the same interest or interests; employed substantially the same employees

Current through June 24, 2024
(1) OWNED, MANAGED,
				OR CONTROLLED IN SUBSTANTIAL PART. The conditions of s.
				DWD 115.05(1)
				 are satisfied if 50% or more of both
				entities are owned, managed, or controlled, either directly or indirectly, by
				the same interest or interests.
(2)
				THE SAME INTEREST OR INTERESTS. The department shall presume, unless shown to
				the contrary, that the same interest or interests includes the spouse, child or
				parent of the individual who owned, managed, or controlled the business, or any
				combination of more than one of them. To overcome the presumption that these
				are the same interest or interests, all of the following shall be established:
(a) Usual and customary sales procedures were
				followed.
(b) All transactions were
				at fair market value and similar to those available to unrelated parties under
				similar circumstances.
(c) The
				spouse, child or parent of the individual who owned, managed, or controlled the
				business was not employed by the business in the 12-month period before the
				transfer in a position in which the spouse, child or parent of the individual
				was able to make management decisions.
(d) The individual who owned, managed, or
				controlled the business before the transfer has no ownership interest, either
				directly or indirectly, in the transferee.
(e) The individual who owned, managed, or
				controlled the business before the transfer is not employed by the transferee
				in a position in which the individual is able to make management
				decisions.
Wisconsin Administrative Code › Department of Workforce Development › DWD 100-150 - Unemployment Insurance › Chapter DWD 115 - Business Transfers › Section DWD 115.09 - Determining transfer percentage; minimum transfer percentage; estimating transfer percentage; applying transfer percentage

Current through June 24, 2024
(1) DETERMINING
				TRANSFER PERCENTAGE. The transfer percentage is computed by dividing the
				payroll in the transferred portion of the transferor's business before the
				transfer date by the transferor's total payroll. The transfer percentage is not
				based on the number of employees taken over by the transferee, but rather on
				the payroll incurred in the transferred portion before the transfer date. The
				payroll for overhead and combined positions shall be allocated in the same
				proportion as the direct payrolls involved, or on such other reasonable basis
				as may better correspond with and reflect the facts of the transfer.
(2) MINIMUM TRANSFER PERCENTAGE. Optional
				successorship requires a minimum transfer percentage of 25%. Mandatory
				successorship does not require any minimum transfer percentage.
(3) ESTIMATING THE TRANSFER PERCENTAGE. When
				the transferor does not provide information at the department's request or the
				information provided is not sufficiently specific or accurate, the department
				shall estimate the transfer percentage based on the best available
				information.
(4) APPLYING THE
				TRANSFER PERCENTAGE. For any partial transfer, whether optional or mandatory,
				the department shall do all of the following:
(a) Apply the transfer percentage to the
				positive or negative balance in the employer's account of the transferor as of
				the transfer date and to the appropriate June 30 balances of the
				transferor.
(b) Apply the transfer
				percentage to the transferor's payroll before the transfer date as needed to
				correctly calculate the transferee's contribution rates.
(c) Transfer the amounts so calculated to the
				employer's account of the transferee.
Wisconsin Administrative Code › Department of Workforce Development › DWD 100-150 - Unemployment Insurance › Chapter DWD 115 - Business Transfers › Section DWD 115.10 - Effects of successorship

Current through June 24, 2024
(1) EMPLOYER
				STATUS.
(a) A transferor which is no longer
				an employer after a transfer of business has occurred shall submit contribution
				reports and payments which may be outstanding on the date of transfer or which
				become due subsequent to that date for a quarter including the transfer
				date.
(b) If not already an
				employer, a successor becomes an employer subject to ch. 108, Stats., on the
				date of transfer and is liable for contributions or payments in lieu of
				contributions, whichever is applicable, from that date.
Wisconsin Administrative Code › Department of Workforce Development › DWD 100-150 - Unemployment Insurance › Chapter DWD 115 - Business Transfers › Section DWD 115.11 - Non-successor transferee

Current through June 24, 2024
(1) STANDARD. A
				transferee that is not a successor under ch. 108, Stats., and this chapter
				becomes an employer as of the date of transfer under s.
				108.16(8)
				(j), Stats., when all of the following
				conditions are met:
(a) A transfer of business
				has occurred under s.
				DWD
				115.01.
(b) The transferee is not currently an
				employer subject to ch. 108, Stats.
Wisconsin Administrative Code › Department of Workforce Development › DWD 100-150 - Unemployment Insurance › Chapter DWD 120 - Notices As To Benefits › Section DWD 120.01 - Notice-posters as to claiming unemployment benefits

Current through June 24, 2024
Each covered employer shall keep employees informed about
				  unemployment insurance under ch.108, Stats., by posting appropriate
				  notice-posters supplied by the unemployment insurance division. The notices
				  shall be permanently posted by each such employer at suitable points in each of
				  the employer's work-places and establishments in Wisconsin. Suitable points for
				  posting the notices include: on bulletin boards, near time clocks, and other
				  places where all employees will readily see them.
A copy of the notice to employees about applying for
					 unemployment benefits is available online at
https://dwd.wisconsin.gov/dwd/publications/ui/notice.htm
and may be posted on an employer's work website that is accessible by all
					 employees or distributed by electronic
					 mail.
Wisconsin Administrative Code › Department of Workforce Development › DWD 100-150 - Unemployment Insurance › Chapter DWD 120 - Notices As To Benefits › Section DWD 120.03 - Special notices for certain seasonal employees

Current through June 24, 2024
(1) Under s.
				108.02(15)
				(k) 19., Stats., if an individual has
				received special written notice from an employer which has been designated by
				the department as a seasonal employer, work for that employer is excluded
				employment unless the individual is employed by the seasonal employer for at
				least 90 days in a season that includes any portion of the individual's base
				period or the individual has earned at least $500 from another employer during
				the applicable base period. Failure to provide the special notice negates the
				exclusion and the employment is included in covered employment for unemployment
				insurance purposes.
(2) The special
				written notice shall be provided by the seasonal employer, on either the
				division's form UCB-9381-P or an equivalent, prior to the individual's
				performance of services. The special notice shall inform the employee of the
				possibility that wages earned in seasonal employment will be excluded from
				consideration when determining his or her eligibility for unemployment
				insurance benefits.
A copy of the seasonal employer notice under this section
					 is available online at
https://dwd.wisconsin.gov/dwd/publications/ui/ucb-9381-p.pdf
.
Wisconsin Administrative Code › Department of Workforce Development › DWD 100-150 - Unemployment Insurance › Chapter DWD 123 - Benefit reports filed by employers › Section DWD 123.01 - Purpose

Current through June 24, 2024
Pursuant to ss.
				  108.04(13),
				  108.09(1),
				  and
				  108.14(2),
				  Stats., in order to determine benefit claims, the department requires employers
				  to provide information about claimants' employment separations, dates of work,
				  wages and other payments, and other issues that may be disqualifying. This
				  chapter specifies the benefit reports that must be filed by employers and the
				  filing requirements for those reports.
Wisconsin Administrative Code › Department of Workforce Development › DWD 100-150 - Unemployment Insurance › Chapter DWD 123 - Benefit reports filed by employers › Section DWD 123.02 - Filing a benefit report

Current through June 24, 2024
(1) IN GENERAL. The
				department shall consider a benefit report to be filed by an employer when it
				is completed and returned to the department as set forth in this chapter.
				Returning an incomplete report, even if it is received within the time limit,
				constitutes a failure to file the required report within the meaning of s.
				108.04(13) (c) or
				(f), Stats. Failure to file a required report
				as set forth in this chapter shall be considered an admission by the employer
				that no eligibility question exists regarding that claimant. Eligibility issues
				raised after the due date of a required report will be resolved in accordance
				with ss.
				108.09(2)
				(b) and
				108.04(13),
				Stats.
(2) TIME AND PLACE OF
				FILING. An employer shall file each benefit report requested by the department
				within the time limit and at the department location specified on the
				report.
Wisconsin Administrative Code › Department of Workforce Development › DWD 100-150 - Unemployment Insurance › Chapter DWD 123 - Benefit reports filed by employers › Section DWD 123.03 - Types of benefit reports

Current through June 24, 2024
(1) SEPARATION
				NOTICE. The department shall send the separation notice to an employer when a
				new benefit claim is initiated and the employer is identified as having
				employed the claimant in the base or lag period of the claim, or when a benefit
				claim is resumed and the employer is identified as having employed the claimant
				after the last claimed week. The employer shall complete and return the
				separation notice to the department if any of the following apply:
(a) Any information on the notice is
				incorrect.
(b) There is vacation,
				dismissal, or holiday pay assigned to any period beyond the claimant's last day
				of work.
(c) There is an
				eligibility issue that applies to the claimant that is not already identified
				on the separation notice.
(d) The
				claimant did not work for the employer.
Wisconsin Administrative Code › Department of Workforce Development › DWD 100-150 - Unemployment Insurance › Chapter DWD 126 - Work Registration › Section DWD 126.01 - Eligibility

Current through June 24, 2024
Except as waived by the department under this chapter, a
				  claimant who is unemployed is eligible for unemployment benefits for any given
				  week only if the claimant has registered for work.
Wisconsin Administrative Code › Department of Workforce Development › DWD 100-150 - Unemployment Insurance › Chapter DWD 126 - Work Registration › Section DWD 126.02 - Registration

Current through June 24, 2024
A claimant shall be considered registered for work with
				  respect to any given week if the claimant has filed an application to establish
				  a benefit year pursuant to s.
				  DWD
				  129.02, and has completed and submitted, by
				  computer-based programs or other methods approved by the department, all
				  information for registration for work as prescribed by the department and
				  within a time-frame specified by the department. The department shall consider
				  alternate forms of submittal of completed information by a claimant on an
				  individual basis when there is good cause for the claimant's inability to use a
				  computer-based program. Good cause for failure to use a computer-based program
				  as prescribed by the department shall include any of the following:
(1m) The claimant possesses physical, mental,
				educational, or linguistic limitations.
(2m) The claimant has unusual or unavoidable
				circumstances beyond the claimant's control.
The department shall notify claimants that it will
					 consider alternate methods for work registration if there is good cause for the
					 claimant's inability to use a computer-based program. In addition, the
					 department shall provide claimants with information about how to request work
					 registration assistance.
Wisconsin Administrative Code › Department of Workforce Development › DWD 100-150 - Unemployment Insurance › Chapter DWD 126 - Work Registration › Section DWD 126.03 - Waiver of work registration requirement

Current through June 24, 2024
The department shall waive a claimant's work registration
				  requirement for any given week if any of the following apply:
(2) The claimant is currently laid off from
				employment with an employer but the employer has verified with the department
				there is a reasonable expectation that the claimant will be returning to
				employment within a period of 8 weeks, which may be extended an additional 4
				weeks but may not exceed a total of 12 weeks. If the employer does not verify
				the claimant's employment status, the department may consider any of the
				following:
(am) The history of layoffs and
				reemployments by the employer.
(bm)
				Any information that the employer furnished to the individual concerning the
				claimant's anticipated reemployment date.
(cm) Whether the claimant has recall rights
				with the employer under the terms of any applicable collective bargaining
				agreement.