Wisconsin's Unemployment Insurance Handbook for Employers

Publication Number: UCB-201-P

 

 

This handbook provides information about the Wisconsin Unemployment Insurance Law, Chapter 108, Wisconsin Statutes. It is intended to assist employers in meeting their obligations under the law. The handbook is based on the unemployment insurance statutes currently in effect. It does not take precedence over the law or regulations and is subject to change as a result of law revisions and court rulings. Excerpts from Chapter 108 and related administrative rules are included in this handbook to assist in explaining particular provisions of the law.

Introduction

Section 1 - Benefits

Section 2 - Tax

Section 3 - Legal

Section 4 - Wage Reporting

Section 5 - New Hire Reporting

Hours of Operation and Telephone Numbers

Unemployment Insurance Calendars:
2007, 2008, 2009, 2010, 2011, 2012

Text of Wisconsin's Unemployment Insurance Law (UCB-3006-P)

INTRODUCTION

WISCONSIN'S UNEMPLOYMENT INSURANCE PROGRAM

What is the unemployment insurance program?

The unemployment insurance program provides weekly benefits to eligible unemployed workers. These benefits provide economic stability to the workers and their families during temporary periods of unemployment and help lessen the effect of unemployment on the local economy. The program is financed solely through employer contributions (taxes). It is not operated as a part of the federal social security system, the state worker's compensation program or any federal or state welfare program.

What is the relationship between Wisconsin's Unemployment Insurance Law and the Federal Unemployment Tax Act (FUTA)?

Unemployment insurance is a federal-state program jointly financed through federal and state employer payroll taxes. The federal unemployment tax is used, in part, to finance the administrative expenses of each state's unemployment insurance program and certain federal costs related to extended benefits. Employer payroll taxes collected under the Wisconsin Unemployment Insurance Law and all other state unemployment insurance laws are used only to pay benefits to unemployed workers.

The Wisconsin Unemployment Insurance Law is administered by the
Unemployment Insurance Division
of the
Department of Workforce Development

The Department of Workforce Development does not discriminate on the basis of disability in the provision of services or in employment. If you need this material interpreted or in a different form or if you need assistance in using this service, please contact us by calling 800-247-1744 or 608-232-0633.

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SECTION 1 - BENEFITS

Part 1

Important Definitions

Part 2

Required Posters and Notices

Part 3

Determining if a Person Qualifies for Benefits and
Calculating the Amount that Can be Paid to the Person Who Does Qualify

Part 4

Calculating Your Liability for a Benefit Claim

Part 5

Benefit Reports Required by the Department

Part 6

Wages and Other Kinds of Income

Part 7

Eligibility Issues

Part 8

Fraudulent Claims/Penalties

Part 9

UI Benefit Reports and Forms Sent to Employers

Print Section 1 - Benefits

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SECTION 2 - TAX

Part 1

Establishing Coverage

Part 2

Covered and Excluded Employment

Part 3

Taxability of Wages

Part 4

Account Reporting

Part 5

Unique Reporting Situations

Part 6

Business Transfers and Taking Over a UI Account

Part 7

Audits of Employer Records

Print Section 2 - Tax

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SECTION 3 - APPEALS

Part 1A

Appeal Tribunal Hearings - Benefit Eligibility Cases

Part 1B

Appeal Tribunal Hearings - Tax or Status Cases

Part 2

Appeals to the Labor and Industry Review Commission (LIRC)

Part 3

Appeals to Court

Appendix A

Additional Information

Appendix B

Forms

Print Section 3 - Appeals

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SECTION 4 - WAGE REPORTING

Part 1

Wage Reporting

Part 2

Internet Reporting

Part 3

Wage File Upload Data Formats

Part 4

Paper Wage Reports

Part 5

Mailing Instructions for Wage and Contribution Reports

Part 6

Correcting Information Previously Reported

Part 7

Wage Reporting Penalties

Print Section 4 - Wage Reporting

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SECTION 5 - NEW HIRE REPORTING

Part 1

Introduction to New Hire Reporting

Part 2

Compliance

Part 3

Reporting Instructions

Part 4

Options for Multi-State Employers

Part 5

Tips

Part 6

New Hire Reporting Forms

Print Section 5 - New Hire Reporting

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Unemployment Insurance Calendars: 2007, 2008, 2009, 2010, 2011, 2012

Hours of Operation and Telephone Numbers

Updated: November 4, 2009