108.16 Unemployment reserve fund.

766 words·~3 min read·/wi/chapter-108/108-16

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

(1)For the purpose of carrying out the provisions of this chapter there is established a fund to be known as the “Unemployment Reserve Fund,” to be administered by the department without liability on the part of the state beyond the amount of the fund. This fund shall consist of all contributions and moneys paid into and received by the fund pursuant to this chapter and of properties and securities acquired by and through the use of moneys belonging to the fund.

(a)A separate employer’s account shall be maintained by the department as to each employer contributing to said fund.

(b)Each employer’s account shall be credited with all its contributions paid into the fund, and shall be charged with all benefits duly paid from the fund to its employees based on their past employment by it, except as otherwise specified in this chapter.

(c)Any reference in this chapter to eligibility for, or to payment of, benefits “from an employer’s account”, or any similar reference, shall mean benefits payable or paid from the fund based on past employment by the employer in question.

(d)The fund shall be mingled and undivided, and nothing in this chapter shall be construed to grant to any employer or employee any prior claim or right to any part of the fund.

(e)Except as provided in par.

(em), benefits shall be charged against a given employer’s account as of the date that the department issues the payment covering such benefits. Each benefit payment shall be promptly issued and shall, in determining the experience or status of the account for contribution purposes, be deemed paid on the date the payment is issued.

(em)Benefits improperly charged or credited to an employer’s account for any reason other than adjustment of payroll amounts between 2 or more employers’ accounts shall, when so identified, be credited to or debited from that employer’s account and, where appropriate, recharged to the correct employer’s account as of the date of correction. Benefits improperly charged or credited to an employer’s account as a result of adjustment of payroll amounts between 2 or more employers’ accounts shall be so charged or credited and, where appropriate, recharged as of the date on which the department issues the benefit payment. This paragraph shall be used solely in determining the experience or status of accounts for contribution purposes.

(f)The department shall promptly advise the employer as to benefits charged to its account.

(g)Whenever the department receives a request of 2 or more partnerships consisting of the same partners to be treated as separate employers prior to October 1 of any year, the department shall apportion the balance in any existing account of the partnerships among the separate employers on January 1 following the date of receipt of the request in proportion to the payrolls incurred in the businesses operated by each of the employers in the 4 completed calendar quarters ending on the computation date preceding the date of receipt of the request and shall calculate the reserve percentage of each separate employer in accordance with the proportion of the payroll attributable to that employer. Section 108.18

(2)is not made applicable to the separate employers by reason of such treatment. For purposes of s. 108.18

(7), the department shall treat the partnerships as separate employers on November 1 preceding that January 1. For purposes of s. 108.18

(b)and

(c), the department shall treat the separate employers as existing employers on that January 1.

(h)Whenever, prior to October 1 of any year, the department receives a written request by all partnerships consisting of the same partners which have elected to be treated as separate employers for the partnerships to be treated as a single employer, the department shall combine the balances in the existing accounts of the separate employers into a new account on January 1 following the date of receipt of the request and shall calculate the reserve percentage of the single employer in accordance with the combined payroll attributable to each of the separate employers in the 4 completed calendar quarters ending on the computation date preceding that January 1. Section 108.18

(2)is not made applicable to the single employer by reason of such treatment. For purposes of s. 108.18

(7), the department shall treat the partnerships as a single employer on November 1 preceding that January 1. For purposes of s. 108.18

(b)and

(c), the department shall treat the single employer as an existing employer on that January 1.