Wisconsin 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.
Handbook Table of Contents:
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.
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
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
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 - Addresses and Telephone Numbers
- Appendix B - Forms
PRINT SECTION 3 - APPEALS
SECTION 4 - WAGE REPORTING
- Part 1 - Wage Reporting
- Part 2 - Internet Reporting
- Part 3 - Wage File Upload Data Formats
- Alternative 1 - Wisconsin UI Format
- Alternative 2 - Federal IRS/SSA Tape Format
- Alternative 3 - Federal IRS/SSA Diskette Format
- Alternative 4 - Tab-Delimited Text Format
- 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
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
Updated: February 21, 2013