Terms Used In Wisconsin Statutes 108.205

  • 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
  • Employment: includes an individual's service, wherever performed within the United States or Canada, if:
         1. See Wisconsin Statutes 108.02
  • Following: when used by way of reference to any statute section, means the section next following that in which the reference is made. See Wisconsin Statutes 990.01
  • Month: means a calendar month unless otherwise expressed. See Wisconsin Statutes 990.01
  • Quarter: means a 3-month period ending on March 31, June 30, September 30 or December 31. See Wisconsin Statutes 108.02
  • Wages: includes :
  •          1. See Wisconsin Statutes 108.02
       (1)   Each employer shall file with the department, in such form as the department by rule requires, a quarterly report showing the name, social security number and wages paid to each employee who is employed by the employer in employment with the employer during the quarter. The employer shall file the report no later than the last day of the month following the completion of each quarter.
       (1m)   
          (a)    The department shall prescribe the manner and form for filing reports under sub. (1) electronically.
          (b)    Each employer agent shall file its reports electronically in the manner and form prescribed by the department.
       (2)   Each employer of 25 or more employees, as determined under s. 108.22 (1) (ae), that does not use an employer agent to file its reports under this section shall file the quarterly report under sub. (1) electronically in the manner and form prescribed by the department. An employer that becomes subject to an electronic reporting requirement under this subsection shall file its initial report under this subsection for the quarter during which the employer becomes subject to the reporting requirement. Once an employer becomes subject to the reporting requirement under this subsection, the employer shall continue to file its quarterly reports under this subsection unless that requirement is waived by the department.