§ 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

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Terms Used In Wisconsin Statutes > Chapter 108 - Unemployment insurance and reserves

  • Adjourn: A motion to adjourn a legislative chamber or a committee, if passed, ends that day's session.
  • Administrative account: means the account established in…. See Wisconsin Statutes 108.02
  • 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 990.01
  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Affirmed: In the practice of the appellate courts, the decree or order is declared valid and will stand as rendered in the lower court.
  • Agricultural labor: means service performed:
      (a)    On a farm, in the employ of any person, in connection with cultivating the soil, or in connection with raising or harvesting any agricultural or horticultural commodity, including the raising, shearing, feeding, caring for, training and management of livestock, bees, poultry, and fur-bearing animals and wildlife. See Wisconsin Statutes 108.02
  • Alcohol beverages: has the meaning given in…. See Wisconsin Statutes 108.02
  • Amortization: Paying off a loan by regular installments.
  • Annuity: A periodic (usually annual) payment of a fixed sum of money for either the life of the recipient or for a fixed number of years. A series of payments under a contract from an insurance company, a trust company, or an individual. Annuity payments are made at regular intervals over a period of more than one full year.
  • Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
  • Appraisal: A determination of property value.
  • Arrest: Taking physical custody of a person by lawful authority.
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
  • Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
  • Base period: means the period that is used to compute an employee's benefit rights under…. See Wisconsin Statutes 108.02
  • 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 26 U. See Wisconsin Statutes 108.02
  • Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
  • Benefit year: means the 52-week period beginning with a valid new claim week for which an employee's benefit rights are computed under…. See Wisconsin Statutes 108.02
  • 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
  • Child: means a natural child, adopted child, or stepchild. See Wisconsin Statutes 108.02
  • Civil forfeiture: The loss of ownership of property used to conduct illegal activity.
  • Clerk of court: An officer appointed by the court to work with the chief judge in overseeing the court's administration, especially to assist in managing the flow of cases through the court and to maintain court records.
  • Commission: means the labor and industry review commission. See Wisconsin Statutes 108.02
  • Common law: The legal system that originated in England and is now in use in the United States. It is based on judicial decisions rather than legislative action.
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • 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 108.02
  • Controlled substance: has the meaning given in…. See Wisconsin Statutes 108.02
  • Controlled substance analog: has the meaning given in…. See Wisconsin Statutes 108.02
  • Conviction: A judgement of guilt against a criminal defendant.
  • Counterclaim: A claim that a defendant makes against a plaintiff.
  • County board: means the county board of supervisors. See Wisconsin Statutes 990.01
  • crew leader: means an individual who furnishes individuals to perform service in agricultural labor for any other person, pays on behalf of himself or herself or on behalf of such other person the individuals so furnished to perform such labor, and has not entered into a written agreement with such other person under which he or she is designated as an employee of such other person. See Wisconsin Statutes 108.02
  • Cross examine: Questioning of a witness by the attorney for the other side.
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
  • Department: means the department of workforce development. See Wisconsin Statutes 108.02
  • Departmental error: means an error made by the department in computing or paying benefits which results exclusively from:
  •          1. See Wisconsin Statutes 108.02
  • Dependent: A person dependent for support upon another.
  • Dismissal: The dropping of a case by the judge without further consideration or hearing. Source:
  • Docket: A log containing brief entries of court proceedings.
  • domestic partner: has the meaning given in…. See Wisconsin Statutes 108.02
  • 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 108.02
  • Electronic funds transfer: The transfer of money between accounts by consumer electronic systems-such as automated teller machines (ATMs) and electronic payment of bills-rather than by check or cash. (Wire transfers, checks, drafts, and paper instruments do not fall into this category.) Source: OCC
  • 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
  • Employing unit: means any person who employs one or more individuals. 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
  • Entitlement: A Federal program or provision of law that requires payments to any person or unit of government that meets the eligibility criteria established by law. Entitlements constitute a binding obligation on the part of the Federal Government, and eligible recipients have legal recourse if the obligation is not fulfilled. Social Security and veterans' compensation and pensions are examples of entitlement programs.
  • Escrow: Money given to a third party to be held for payment until certain conditions are met.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • 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 108.02
  • 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 108.02
  • farm: includes stock, dairy, poultry, fruit, fur-bearing animal, and truck farms, plantations, ranches, nurseries, ranges, greenhouses or other similar structures used primarily for the raising of agricultural or horticultural commodities, and orchards. See Wisconsin Statutes 108.02
  • Fee simple: Absolute title to property with no limitations or restrictions regarding the person who may inherit it.
  • Fiduciary: A trustee, executor, or administrator.
  • Fire department: includes a department under…. See Wisconsin Statutes 990.01
  • Fire fighter: includes a person serving under…. See Wisconsin Statutes 990.01
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Fraud: Intentional deception resulting in injury to another.
  • Full-time work: means work performed for 32 or more hours per week. See Wisconsin Statutes 108.02
  • Fund: means the unemployment reserve fund established in…. See Wisconsin Statutes 108.02
  • Garnishment: Generally, garnishment is a court proceeding in which a creditor asks a court to order a third party who owes money to the debtor or otherwise holds assets belonging to the debtor to turn over to the creditor any of the debtor
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • 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 108.02
  • Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
  • Hearsay: Statements by a witness who did not see or hear the incident in question but heard about it from someone else. Hearsay is usually not admissible as evidence in court.
  • 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 990.01
  • Indian tribe: has the meaning given in 25 U. See Wisconsin Statutes 108.02
  • Inhabitant: means a resident. See Wisconsin Statutes 990.01
  • Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
  • Interest rate: The amount paid by a borrower to a lender in exchange for the use of the lender's money for a certain period of time. Interest is paid on loans or on debt instruments, such as notes or bonds, either at regular intervals or as part of a lump sum payment when the issue matures. Source: OCC
  • Joint committee: Committees including membership from both houses of teh legislature. Joint committees are usually established with narrow jurisdictions and normally lack authority to report legislation.
  • Juror: A person who is on the jury.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Licensed practical nurse: includes a licensed practical/vocational nurse who holds a multistate license, as defined in…. See Wisconsin Statutes 990.01
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
  • Logger: means a skidding operator or piece cutter with a forest products manufacturer or a logging contractor. See Wisconsin Statutes 108.02
  • 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 990.01
  • Month: means a calendar month unless otherwise expressed. See Wisconsin Statutes 990.01
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • Mortgagor: The person who pledges property to a creditor as collateral for a loan and who receives the money.
  • Municipality: includes cities and villages; it may be construed to include towns. See Wisconsin Statutes 990.01
  • National Bank: A bank that is subject to the supervision of the Comptroller of the Currency. The Office of the Comptroller of the Currency is a bureau of the U.S. Treasury Department. A national bank can be recognized because it must have "national" or "national association" in its name. Source: OCC
  • Nonprofit organization: means an organization described in 26 U. See Wisconsin Statutes 108.02
  • Oath: A promise to tell the truth.
  • Oath: includes affirmation in all cases where by law an affirmation may be substituted for an oath. See Wisconsin Statutes 990.01
  • Oral argument: An opportunity for lawyers to summarize their position before the court and also to answer the judges' questions.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Partnership: has the meaning given in…. See Wisconsin Statutes 108.02
  • 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 108.02
  • Personal property: All property that is not real property.
  • Personal property: includes money, goods, chattels, things in action, evidences of debt and energy. See Wisconsin Statutes 990.01
  • Plaintiff: The person who files the complaint in a civil lawsuit.
  • Police department: includes a department under…. See Wisconsin Statutes 990.01
  • Police officer: includes a person serving under…. See Wisconsin Statutes 990.01
  • Population: means that shown by the most recent regular or special federal census. See Wisconsin Statutes 990.01
  • Precedent: A court decision in an earlier case with facts and law similar to a dispute currently before a court. Precedent will ordinarily govern the decision of a later similar case, unless a party can show that it was wrongly decided or that it differed in some significant way.
  • Presiding officer: A majority-party Senator who presides over the Senate and is charged with maintaining order and decorum, recognizing Members to speak, and interpreting the Senate's rules, practices and precedents.
  • 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 108.02
  • Promulgate: when used in connection with a rule, as defined under…. See Wisconsin Statutes 990.01
  • Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
  • Public law: A public bill or joint resolution that has passed both chambers and been enacted into law. Public laws have general applicability nationwide.
  • Quarter: means a 3-month period ending on March 31, June 30, September 30 or December 31. See Wisconsin Statutes 108.02
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • real property: includes lands, tenements and hereditaments and all rights thereto and interests therein. See Wisconsin Statutes 990.01
  • Recess: A temporary interruption of the legislative business.
  • Recourse: An arrangement in which a bank retains, in form or in substance, any credit risk directly or indirectly associated with an asset it has sold (in accordance with generally accepted accounting principles) that exceeds a pro rata share of the bank's claim on the asset. If a bank has no claim on an asset it has sold, then the retention of any credit risk is recourse. Source: FDIC
  • Registered nurse: includes a registered nurse who holds a multistate license, as defined in…. See Wisconsin Statutes 990.01
  • 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 26 U. See Wisconsin Statutes 108.02
  • Remand: When an appellate court sends a case back to a lower court for further proceedings.
  • Reporter: Makes a record of court proceedings and prepares a transcript, and also publishes the court's opinions or decisions (in the courts of appeals).
  • 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…. See Wisconsin Statutes 108.02
  • 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 108.02
  • Seasonal employer: means an employer designated by the department under…. See Wisconsin Statutes 108.02
  • Service of process: The service of writs or summonses to the appropriate party.
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • Skilled nursing service: means professional nursing service that is provided under a physician's order, that requires the skills of a licensed registered nurse or licensed practical nurse, and that is provided directly by the licensed registered nurse or licensed practical nurse or directly by the licensed practical nurse under the supervision of the licensed registered nurse. See Wisconsin Statutes 108.02
  • standard rate: means the combined rate of contributions from the applicable schedules of…. See Wisconsin Statutes 108.02
  • Subpoena: A command to a witness to appear and give testimony.
  • Summons: Another word for subpoena used by the criminal justice system.
  • Sworn: includes "affirmed" in all cases where by law an affirmation may be substituted for an oath. See Wisconsin Statutes 990.01
  • 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 108.02
  • Temporary restraining order: Prohibits a person from an action that is likely to cause irreparable harm. This differs from an injunction in that it may be granted immediately, without notice to the opposing party, and without a hearing. It is intended to last only until a hearing can be held.
  • Testify: Answer questions in court.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • Town board: means the town board of supervisors. See Wisconsin Statutes 990.01
  • Transcript: A written, word-for-word record of what was said, either in a proceeding such as a trial or during some other conversation, as in a transcript of a hearing or oral deposition.
  • Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
  • Trucker: means a contract operator with a trucking carrier. See Wisconsin Statutes 108.02
  • Trustee: A person or institution holding and administering property in trust.
  • United States: includes the states, the District of Columbia, commonwealth of Puerto Rico, and the Virgin Islands. See Wisconsin Statutes 108.02
  • User fees: Fees charged to users of goods or services provided by the government. In levying or authorizing these fees, the legislature determines whether the revenue should go into the treasury or should be available to the agency providing the goods or services.
  • Valid new claim week: means the first week of an employee's benefit year. See Wisconsin Statutes 108.02
  • Veto: The procedure established under the Constitution by which the President/Governor refuses to approve a bill or joint resolution and thus prevents its enactment into law. A regular veto occurs when the President/Governor returns the legislation to the house in which it originated. The President/Governor usually returns a vetoed bill with a message indicating his reasons for rejecting the measure. In Congress, the veto can be overridden only by a two-thirds vote in both the Senate and the House.
  • Vocational training: includes technical, skill-based, or job readiness training intended to pursue a career. See Wisconsin Statutes 108.02
  • Wages: includes :
  •          1. See Wisconsin Statutes 108.02
  • Waiting period: means any period of time under…. 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
  • Week: means 7 consecutive days. See Wisconsin Statutes 990.01