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"Wages" are defined as every form of remuneration payable to an individual for personal services. They include salaries, commissions, vacation pay, dismissal pay, bonuses, tips, the reasonable value of room and board, rent, housing, lodging, and sick pay. "Wages" also include payments in kind and any other similar benefit received from the employing unit.
Wages are reportable for both wage record and tax contribution purposes in the quarter in which they were paid or constructively paid.
Individuals performing services in certain types of employment, and who meet the statutory definition of employees, are specifically excluded from employment covered for UI purposes. Excluded employees should not be listed on the wage detail report, and their wages should not be included in the total covered wages portion of the contribution report.
All Employers Except Government Units and Non Profit Organizations
Government Units and Non Profit Organizations
In Wisconsin, individuals performing the following services for ANY TYPE OF EMPLOYER are excluded from covered employment:
Service performed by an individual who is enrolled at a nonprofit or public educational institution which combines work experience with academic instruction in a full-time program for credit at the institution (work/study student);
Service performed as a student nurse, medical intern or patient in the employ of a hospital;
Service performed in any calendar quarter in the employ of an organization exempt from federal income tax under section 501(a) of the internal revenue code, other than an organization described in section 401(a) or 501(c)(3) or section 521, if the remuneration for such service is less than $50.00 (i.e., officer of fraternal organization or labor union with wages of less than $50.00 in that calendar quarter).
The following services can be excluded by ALL EMPLOYERS EXCEPT GOVERNMENT UNITS AND NONPROFIT ORGANIZATIONS:
Service performed by an individual in agricultural labor if the employer is not subject under the agricultural coverage conditions;
Service as a domestic in the employ of an individual in that individual's private home if the employer is not subject under the domestic coverage condition;
Service as a caddy on a golf course is covered for tax and FUTA purposes, excluded for benefit purposes;
Service as an individual selling or distributing newspapers or magazines on the street or from house to house, if under the age of 18 (for tax and FUTA purposes) excluded at any age for benefit purposes;
Service covered under the federal railroad unemployment insurance act;
Service as an insurance agent or insurance salesperson paid solely on a commission basis;
Service as a real estate agent or real estate salesperson paid solely on a commission basis (unless subject for FUTA);
Service as an unpaid corporate officer;
Service covered in another state;
Service by a sole proprietor's father, mother, spouse or by a son or daughter under the age of 18 for his or her parent. This does not apply to a corporation or a partnership;
Service as a court reporter paid on a per diem basis is covered for tax and FUTA purposes, excluded for benefit purposes;
Service performed by an individual paid solely by commissions, overrides, bonuses or differentials directly derived from in-person sales of consumer products primarily in the home (unless subject to FUTA);
Maritime service excluded from coverage under the federal unemployment tax act;
Service (unless subject to FUTA) by an individual leasing a taxicab if:
The individual retains the income earned through use of the taxicab under the lease;
The individual receives no direct compensation from the lessor under the lease; and
The amount of the lease payment is not contingent on the income generated by the use of the taxicab.
The following services can be excluded by GOVERNMENT UNITS AND NONPROFIT ORGANIZATIONS:
The following services are excluded for NONPROFIT ORGANIZATIONS [IRS Code 501(c)(3)]:
Service in the employ of a church or convention or association of churches;
Service in the employ of an organization operated primarily for religious purposes and operated, supervised, controlled or principally supported by a church or convention or association of churches; or
Service by a duly ordained, commissioned or licensed minister of a church in the exercise of such ministry or by a member of a religious order in the exercise of duties required by the order.
The following services are excluded for GOVERNMENT UNITS:
Service of an official elected by vote of the public;
Service as an official appointed to fill part or all of the unexpired term of a vacant position normally filled by election;
Service as a member of a legislative body or judiciary of a state or political subdivision;
Service as a member of the Wisconsin national guard in a military capacity;
Service solely on a temporary basis in case of fire, storm, snow, earthquake, flood or similar emergency; or
Service in a position designated as a major nontenured policy or advisory job, or designated as a major nontenured or advisory position not normally requiring more than 8 hours per week service.
The following services are excluded for EDUCATIONAL INSTITUTIONS:
Service for an educational institution by a student enrolled and regularly attending classes at the institution; or
Service by the spouse of a student working under a program to provide financial assistance to the student if written notice is given at the start of employment that it is not covered for unemployment insurance.