108.19 Contributions to the administrative account and unemployment interest payment and program integrity funds.
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108.19 Contributions to the administrative account and unemployment interest payment and program integrity funds.
(1)Each employer subject to this chapter shall regularly contribute to the administrative account at the rate of two-tenths of one percent per year on its payroll, except that the department may prescribe at the close of any fiscal year such lower rates of contribution under this section, to apply to classes of employers throughout the ensuing fiscal year, as will in the department’s judgment adequately finance the administration of this chapter, and as will in the department’s judgment fairly represent the relative cost of the services rendered by the department to each such class.
(a)Except as provided in par.
(b), each employer, other than an employer that finances benefits by reimbursement in lieu of contributions under s. 108.15 , 108.151 , or 108.152 shall, in addition to other contributions payable under s. 108.18 and this section, pay an assessment to the administrative account for each year prior to the year 2010 equal to the lesser of 0.01 percent of its payroll for that year or the solvency contribution that would otherwise be payable by the employer under s. 108.18
(9)for that year.
(b)The levy prescribed under par.
(a)is not effective for any year unless the department, no later than the November 30 preceding that year, publishes a class 1 notice under ch. 985 giving notice that the levy is in effect for the ensuing year.
(c)Notwithstanding par.
(a), the department may, if it finds that the full amount of the levy is not required to effect the purposes specified in par.
(d)for any year, prescribe a reduced levy for that year and in such case shall publish in the notice under par.
(b)the rate of the reduced levy.
(d)The department may expend the moneys received from assessments levied under this subsection in the amounts authorized under s. 20.445
(gh)for the renovation and modernization of unemployment insurance information technology systems, specifically including development and implementation of a new system and reengineering of automated processes and manual business functions.
(a)Except as provided in par.
(b), each employer, other than an employer that finances benefits by reimbursement in lieu of contributions under s. 108.15 , 108.151 , or 108.152 shall, in addition to other contributions payable under s. 108.18 and this section, pay an assessment for each year equal to the lesser of 0.01 percent of its payroll for that year or the solvency contribution that would otherwise be payable by the employer under s. 108.18
(9)for that year. Assessments under this paragraph shall be deposited in the unemployment program integrity fund.
(b)The levy prescribed under par.
(a)is not effective for any year unless the department, no later than the November 30 preceding that year, publishes a class 1 notice under ch. 985 giving notice that the levy is in effect for the ensuing year. The department shall consider the balance of the unemployment reserve fund before prescribing the levy under par.
(a). The secretary of workforce development shall consult with the council on unemployment insurance before the department prescribes the levy under par.
(a).