§ 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

Terms Used In Wisconsin Statutes > Chapter 108

  • Acquire: when used in connection with a grant of power to any person, includes the acquisition by purchase, grant, gift or bequest. See Wisconsin Statutes 403.504
  • Administrative account: means the account established in s. See Wisconsin Statutes 62.133
  • Adult: means a person who has attained the age of 18 years, except that for purposes of investigating or prosecuting a person who is alleged to have violated any state or federal criminal law or any civil law or municipal ordinance, "adult" means a person who has attained the age of 17 years. See Wisconsin Statutes 403.504
  • Alcohol beverages: has the meaning given in s. See Wisconsin Statutes 62.133
  • Base period: means the period that is used to compute an employee's benefit rights under s. See Wisconsin Statutes 62.133
  • Base period wages: means all of the following:
      (a)    All earnings for wage-earning service that are paid to an employee during his or her base period as a result of employment for an employer except any payment made to or on behalf of an employee or his or her beneficiary under a cafeteria plan within the meaning of Wisconsin Statutes 62.133
  • Benefit year: means the 52-week period beginning with a valid new claim week for which an employee's benefit rights are computed underWisconsin Statutes 62.133
  • 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 62.133
  • Child: means a natural child, adopted child, or stepchild. See Wisconsin Statutes 62.133
  • Commission: means the labor and industry review commission. See Wisconsin Statutes 62.133
  • Computation date: means that date as of the close of which the department computes reserve percentages and determines contribution rates for the next calendar year. See Wisconsin Statutes 62.133
  • Controlled substance: has the meaning given in s. See Wisconsin Statutes 62.133
  • Controlled substance analog: has the meaning given in s. See Wisconsin Statutes 62.133
  • County board: means the county board of supervisors. See Wisconsin Statutes 403.504
  • Department: means the department of workforce development. See Wisconsin Statutes 62.133
  • Departmental error: means an error made by the department in computing or paying benefits which results exclusively from:
  •          1. See Wisconsin Statutes 62.133
  • Educational service agency: means a governmental entity or Indian tribal unit which is established and operated exclusively for the purpose of providing services to one or more educational institutions. See Wisconsin Statutes 62.133
  • 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 62.133
  • 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 62.133
  • Employing unit: means any person who employs one or more individuals. See Wisconsin Statutes 62.133
  • Employment: includes an individual's service, wherever performed within the United States or Canada, if:
  •          1. See Wisconsin Statutes 62.133
  • Family corporation: means :
  •       (a)    A corporation or a limited liability company that is treated as a corporation under this chapter in which 50 percent or more of the ownership interest, however designated or evidenced, is or during a claimant's employment was owned or controlled, directly or indirectly, by the claimant or by the claimant's spouse or child, or by the claimant's parent if the claimant is under the age of 18, or by a combination of 2 or more of them; or
          (b)    Except where par. See Wisconsin Statutes 62.133
  • family member: means a spouse, parent, child, grandparent, or grandchild of an individual, by blood or adoption, or an individual's step parent, step child, or domestic partner. See Wisconsin Statutes 62.133
  • Fire department: includes a department under s. See Wisconsin Statutes 403.504
  • Fire fighter: includes a person serving under s. See Wisconsin Statutes 403.504
  • Full-time work: means work performed for 32 or more hours per week. See Wisconsin Statutes 62.133
  • Fund: means the unemployment reserve fund established in s. See Wisconsin Statutes 62.133
  • Government unit: means :
  •       (a)    This state, including all of its constitutional offices, branches of government, agencies, departments, boards, commissions, councils, committees and all other parts and subdivisions of state government, and all public bodies or instrumentalities of this state and one or more other states; and
          (b)    Any school district, county, city, village, town and any other public corporation or entity, any combination thereof and any agency of any of the foregoing, and any public body or instrumentality of any political subdivision of this state and one or more other states or one or more political subdivisions of one or more other states. See Wisconsin Statutes 62.133
  • Heretofore: means any time previous to the day on which the statute containing it takes effect; "hereafter" means the time after the statute containing such word takes effect. See Wisconsin Statutes 403.504
  • in writing: includes any representation of words, letters, symbols or figures. See Wisconsin Statutes 403.504
  • Indian tribe: has the meaning given in Wisconsin Statutes 62.133
  • Inhabitant: means a resident. See Wisconsin Statutes 403.504
  • Land: includes lands, tenements and hereditaments and all rights thereto and interests therein. See Wisconsin Statutes 403.504
  • Licensed practical nurse: includes a licensed practical/vocational nurse who holds a multistate license, as defined in s. See Wisconsin Statutes 403.504
  • Minor: means a person who has not attained the age of 18 years, except that for purposes of investigating or prosecuting a person who is alleged to have violated a state or federal criminal law or any civil law or municipal ordinance, "minor" does not include a person who has attained the age of 17 years. See Wisconsin Statutes 403.504
  • Month: means a calendar month unless otherwise expressed. See Wisconsin Statutes 403.504
  • Municipality: includes cities and villages; it may be construed to include towns. See Wisconsin Statutes 403.504
  • nonprofit organization: is a n organization described in section Wisconsin Statutes 62.133
  • Oath: includes affirmation in all cases where by law an affirmation may be substituted for an oath. See Wisconsin Statutes 403.504
  • Officers: when applied to corporations include directors and trustees. See Wisconsin Statutes 403.504
  • Partnership: has the meaning given in s. See Wisconsin Statutes 62.133
  • Payroll: means all wages paid directly or indirectly by an employer within a certain period to individuals with respect to their employment by that employer, and includes all such wages for work which is excluded under sub. See Wisconsin Statutes 62.133
  • Personal property: includes money, goods, chattels, things in action, evidences of debt and energy. See Wisconsin Statutes 403.504
  • Police department: includes a department under s. See Wisconsin Statutes 403.504
  • Police officer: includes a person serving under s. See Wisconsin Statutes 403.504
  • Population: means that shown by the most recent regular or special federal census. See Wisconsin Statutes 403.504
  • Preceding: when used by way of reference to any statute section, means the section next preceding that in which the reference is made. See Wisconsin Statutes 403.504
  • Professional employer organization: means any person who is currently registered as a professional employer organization with the department of financial institutions in accordance with subch. See Wisconsin Statutes 62.133
  • Promulgate: when used in connection with a rule, as defined under s. See Wisconsin Statutes 403.504
  • Property: includes real and personal property. See Wisconsin Statutes 403.504
  • Qualified: when applied to any person elected or appointed to office, means that such person has done those things which the person was by law required to do before entering upon the duties of the person's office. See Wisconsin Statutes 403.504
  • Quarter: means a 3-month period ending on March 31, June 30, September 30 or December 31. See Wisconsin Statutes 62.133
  • real property: includes lands, tenements and hereditaments and all rights thereto and interests therein. See Wisconsin Statutes 403.504
  • Registered nurse: includes a registered nurse who holds a multistate license, as defined in s. See Wisconsin Statutes 403.504
  • Related corporations: means 2 or more corporations to which at least one of the following conditions applies:
  •       (a)    The corporations are members of a controlled group of corporations, as defined in Wisconsin Statutes 62.133
  • reserve percentage: means the net reserve of the employer's account as of the computation date, stated as a percentage of the employer's "payroll" in the year ending on such date or in the year applicable under s. See Wisconsin Statutes 62.133
  • School year employee: means an employee of an educational institution or an educational service agency, or an employee of a government unit, Indian tribe, or nonprofit organization which provides services to or on behalf of an educational institution, who performs services under an employment contract which does not require the performance of services on a year-round basis. See Wisconsin Statutes 62.133
  • seal: includes the word "seal" the letters "L S" and a scroll or other device intended to represent a seal, if any is affixed in the proper place for a seal, as well as an impression of a seal on the instrument. See Wisconsin Statutes 403.504
  • Seasonal employer: means an employer designated by the department under s. See Wisconsin Statutes 62.133
  • standard rate: means the combined rate of contributions from the applicable schedules of s. See Wisconsin Statutes 62.133
  • Sworn: includes "affirmed" in all cases where by law an affirmation may be substituted for an oath. See Wisconsin Statutes 403.504
  • Temporary help company: means an entity which contracts with a client to supply individuals to perform services for the client on a temporary basis to support or supplement the workforce of the client in situations such as personnel absences, temporary personnel shortages, and workload changes resulting from seasonal demands or special assignments or projects, and which, both under contract and in fact:
  •       (a)    Negotiates with clients for such matters as time, place, type of work, working conditions, quality, and price of the services;
          (b)    Determines assignments or reassignments of individuals to its clients, even if the individuals retain the right to refuse specific assignments;
          (c)    Sets the rate of pay of the individuals, whether or not through negotiation;
          (d)    Pays the individuals from its account or accounts; and
          (e)    Hires and terminates individuals who perform services for the clients. See Wisconsin Statutes 62.133
  • Town: may be construed to include cities, villages, wards or districts. See Wisconsin Statutes 403.504
  • Town board: means the town board of supervisors. See Wisconsin Statutes 403.504
  • United States: includes the states, the District of Columbia, commonwealth of Puerto Rico, and the Virgin Islands. See Wisconsin Statutes 62.133
  • United States: includes the District of Columbia, the states, the commonwealth of Puerto Rico and the territories organized by congress. See Wisconsin Statutes 403.504
  • Valid new claim week: means the first week of an employee's benefit year. See Wisconsin Statutes 62.133
  • Village: means incorporated village. See Wisconsin Statutes 403.504
  • Vocational training: includes technical, skill-based, or job readiness training intended to pursue a career. See Wisconsin Statutes 62.133
  • Wages: includes :
  •          1. See Wisconsin Statutes 62.133
  • Waiting period: means any period of time under s. See Wisconsin Statutes 62.133
  • Week: means 7 consecutive days. See Wisconsin Statutes 403.504
  • 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 62.133