Wisconsin Administrative Code › Department of Workforce Development › DWD 100-150 - Unemployment Insurance › Chapter DWD 102 - Contribution Rates › Section DWD 102.02 - New construction industry employers; initial contribution rates

Current through June 24, 2024
(1) Under s.
				108.18(2)
				(c), Stats., the department shall determine
				the contribution rate for the first 3 calendar years for an employer engaged in
				the construction of roads, bridges, highways, sewers, water mains, utilities,
				public buildings, factories, housing, or similar construction
				projects.
(2) The department shall
				examine the factors enumerated in this section to determine whether an employer
				is engaged in the construction of roads, bridges, highways, sewers, water
				mains, utilities, public buildings, factories, housing or similar construction
				projects within the meaning of s.
				108.18(2)
				(c), Stats. The department shall first
				determine whether the employer's primary type of business activity is one of
				the activities specified in Figure DWD 102.02 (2), which enumerates certain
				business activities listed in the 2022 version of the North American Industry
				Classification System, Sector 23 - Construction. [See Figure DWD 102.02 (2)
				following]
Figure DWD 102.02 (2):
238110 POURED CONCRETE FOUNDATION AND STRUCTURE
				  CONTRACTORS
Grouting (i.e., reinforcing with concrete)
238150 GLASS AND GLAZING CONTRACTORS
Glass coating and tinting (except automotive)
				  contractors
238160 ROOFING CONTRACTORS
Solar reflecting coating, roof, application
238190 OTHER FOUNDATION, STRUCTURE, AND BUILDING EXTERIOR
				  CONTRACTORS
Awning installation
Epoxy application contractors
Ornamental metal work installation contractors
238210 ELECTRICAL CONTRACTORS AND OTHER WIRING INSTALLATION
				  CONTRACTORS
Burglar alarm system, electric, installation only
Cable splicing, electrical or fiber optic
Cable television hookup contractors
Communication equipment installation
Electronic control system installation
Fire alarm system, electric, installation only
Intercommunication (intercom) system installation
Sound equipment installation
Telecommunications equipment and wiring (except transmission
				  line) installation
Telephone installation contractors
238220 PLUMBING, HEATING AND AIR-CONDITIONING
				  CONTRACTORS
Air system balancing and testing
Air-conditioning system (except window) installation
Boiler, heating, installation
Dust collecting and bag house equipment installation
Fuel oil burner installation
Gas line installation, individual hookup, contractors
Heating equipment installation
Heating contractors
Lawn sprinkler system installation
Refrigeration system (e.g., commercial, industrial,
				  scientific) installation
Water system balancing and testing contractors
238290 OTHER BUILDING EQUIPMENT CONTRACTORS
Boiler and pipe insulation installation
Dismantling large-scale machinery and equipment
Gasoline pump, service station, installation
Lightning rod and conductor installation
Machinery and equipment, large-scale, installation
Machine rigging
Millwrights
Motor vehicle garage and service station mechanical
				  equipment (e.g., gasoline pumps, hoists) installation
Power generating equipment installation
238310 DRYWALL AND INSULATION CONTRACTORS
Fireproofing buildings
238320 PAINTING AND WALL COVERING CONTRACTORS
Electrostatic painting, on-site, contractors
Paint and wallpaper stripping
Paperhanging or removal contractors
Ship painting contractors
Wallpaper stripping
Whitewashing contractors
238330 FLOORING CONTRACTORS
Linoleum, installation only
Parquet flooring installation
Resilient floor tile or sheet (e.g., linoleum, rubber,
				  vinyl), installation only
Vinyl flooring contractors
238340 TILE AND TERRAZZO CONTRACTORS
Ceramic tile installation
Tile (except resilient) laying and setting
238350 FINISH CARPENTRY CONTRACTORS
Countertop, residential-type, installation
Ship joinery contractors
238390 OTHER BUILDING FINISHING CONTRACTORS
Bathtub refinishing, on-site
Building fixture and fitting (except mechanical equipment)
				  installation
Caulking (i.e., waterproofing) contractors
Coating concrete structures with plastics
Dampproofing contractors
Concrete coating, glazing or sealing
Waterproofing contractors
Weather stripping installation
Window shade and blind installation
238910 SITE PREPARATION CONTRACTORS
Boring, for building construction
Core drilling and test boring for construction
Grave excavation contractors
Test boring for construction
238990 ALL OTHER SPECIALTY TRADE CONTRACTORS
Artificial turf installation
Cable splicing (except electrical or fiber optic)
Cleaning building interiors during and immediately after
				  construction
Dewatering contractors
Fence installation (except electronic containment fencing
				  for pets)
House moving (i.e., raising from one site, moving, and
				  placing on a new foundation)
Manufactured (mobile) home set up and tie-down work
Posthole digging
Sandblasting, building exterior
Scaffold erecting and dismantling
(3)
(a) If
				the employer's primary type of business activity is specified in Figure DWD
				102.02 (2), the department may not consider the employer as being within the
				provisions of s.
				108.18(2)
				(c), Stats.
(am) The department shall determine that the
				provisions of s.
				108.18(2)
				(c), Stats., apply to an employer whose
				primary type of business activity in this state is listed in the 2022 version
				of the North American Industry Classification System, Sector 23 - Construction
				but not in Figure DWD 102.02 (2), if any of the following factors apply:
1. The primary business activity of the
				employer in this state involves the improvement of real property rather than
				improvement or refurbishing of personal property.
2. Employers within the same listing in the
				2022 version of the North American Industry Classification System, Sector 23 -
				Construction as the employer customarily suspend or significantly curtail
				business operations in this state for regularly recurring periods because of
				climatic conditions or because of the seasonal nature of the
				employment.