Terms Used In Wisconsin Statutes 108.03
- Benefits: means the money allowance payable to an employee as compensation for the employee's wage losses due to unemployment as provided in this chapter. See Wisconsin Statutes 108.02
- Department: means the department of workforce development. See Wisconsin Statutes 108.02
- Employee: means any individual who is or has been performing services for pay for an employing unit, whether or not the individual is paid directly by the employing unit, except as provided in par. See Wisconsin Statutes 108.02
- Employer: includes a person who pays wages to an individual on account of sickness or accident disability if the person is classified as an "employer" under rules promulgated by the department. See Wisconsin Statutes 108.02
- Week: means calendar week, starting Sunday and ending Saturday; but, where an employee starts a working shift on a given Saturday, all of the employee's hours and pay for that shift shall be counted in the calendar week which includes that Saturday. See Wisconsin Statutes 108.02
- Year: means a calendar year, unless otherwise expressed; "year" alone means "year of our Lord". See Wisconsin Statutes 990.01
(1) Benefits shall be paid to each unemployed and eligible employee from his or her employer‘s account, under the conditions and in the amounts stated in, or approved by the department pursuant to, this chapter, and at such times, at such places, and in such manner as the department may from time to time approve or prescribe.
(2) The benefit liability of each employer’s account shall begin to accrue under s. 108.07 in the first week completed on or after the first day of that calendar year within which the employer’s contributions first began to accrue under this chapter.