SB45: Bill Text

SB45,918,19 108.04 (8) (dm) With respect to the 7th 11th week after the employee became unemployed and any week thereafter, “suitable work,” for purposes of par. (a), means any work that the employee is capable of performing, regardless of whether the employee has any relevant experience or training, that pays wages that are above the lowest quartile of wages for similar work in the labor market area in which the work is located, as determined by the department.

SB45,1725 Section 1725. 108.04 (11) (bm) of the statutes is amended to read:

SB45,919,6 108.04 (11) (bm) The department shall apply any ineligibility under par. (be) against benefits and weeks of eligibility for which the claimant would otherwise be eligible after the week of concealment and within 6 years after the date of an initial determination issued under s. 108.09 finding that a concealment occurred. The claimant shall not receive waiting period credit under sub. (3) for the period of ineligibility applied under par. (be). If no benefit rate applies to the week for which the claim is made, the department shall use the claimant’s benefit rate for the claimant’s next benefit year beginning after the week of concealment to determine the amount of the benefit reduction.

SB45,1726 Section 1726. 108.04 (12) (f) 1m. and 2m. of the statutes are renumbered 108.05 (7m) (a) and (b) and amended to read:

SB45,919,11 108.05 (7m) (a) The intent of the legislature in enacting this paragraph subsection is to prevent the payment of duplicative government benefits for the replacement of lost earnings or income, regardless of an individual’s ability to work.

SB45,919,14 (b) In this paragraph subsection, “social security disability insurance payment” means a payment of social security disability insurance benefits under 42 USC ch. 7 subch. II.

SB45,1727 Section 1727. 108.04 (12) (f) 3. of the statutes is repealed.

SB45,1728 Section 1728. 108.04 (12) (f) 4. of the statutes is renumbered 108.05 (7m) (e).

SB45,1729 Section 1729. 108.05 (1) (cm) of the statutes is created to read:

SB45,919,19 108.05 (1) (cm) For purposes of par. (r), the department shall set the maximum weekly benefit amount as follows:

SB45,919,21 1. For benefits paid for a week of total unemployment that commences on or after January 5, 2014, but before January 4, 2026, $370.

SB45,919,23 2. For benefits paid for a week of total unemployment that commences on or after January 4, 2026, but before January 3, 2027, $497.

SB45,920,3 3. For benefits paid for a week of total unemployment that commences on or after January 3, 2027, the department shall set the maximum weekly benefit amount as provided under sub. (2).

SB45,1730 Section 1730. 108.05 (1) (r) of the statutes is renumbered 108.05 (1) (r) (intro.) and amended to read:

SB45,920,13 108.05 (1) (r) (intro.) Except as provided in s. 108.062 (6) (a), each eligible employee shall be paid benefits for each week of total unemployment that commences on or after January 5, 2014, at the a weekly benefit rate specified in this paragraph. Unless sub. (1m) applies, the weekly benefit rate shall equal to 4 percent of the employee’s base period wages that were paid during that quarter of the employee’s base period in which the employee was paid the highest total wages, rounded down to the nearest whole dollar, except that, if that amount as provided under sub. (1m) and except as follows:

SB45,920,15 1. If the employee’s weekly benefit rate calculated under this paragraph is less than $54, no benefits are payable to the employee and, if that amount.

SB45,920,19 2. If the employee’s weekly benefit rate is more than $370 the maximum weekly benefit amount specified in par. (cm), the employee’s weekly benefit rate shall be $370 and except that, if the maximum weekly benefit amount specified in par. (cm).

SB45,920,22 3. If the employee’s benefits are exhausted during any week under s. 108.06 (1), the employee shall be paid the remaining amount of benefits payable to the employee under s. 108.06 (1).

SB45,921,2 (s) The department shall publish on its Internet site a weekly benefit rate schedule of quarterly wages and the corresponding weekly benefit rates as calculated in accordance with this paragraph subsection.

SB45,1731 Section 1731. 108.05 (2) of the statutes is created to read:

SB45,921,7 108.05 (2) Indexing. (a) For benefits paid or payable for a week that commences on or after January 3, 2027, the department shall set the maximum weekly benefit amount under sub. (1) (cm) 3. and the wage limitation under sub. (3) (dm) 2. c. by doing the following:

SB45,921,12 1. Except as provided in subd. 2., calculating the percentage difference between the consumer price index for the 12-month period ending on July 31 of the prior year and the consumer price index for the 12-month period ending on July 31 of the year before the prior year, adjusting the prior year’s amount or limitation by that percentage difference, and rounding that result to the nearest whole dollar.

SB45,921,16 2. If the consumer price index for the 12-month period ending on July 31 of the prior year has not increased over the consumer price index for the 12-month period ending on July 31 of the year before the prior year, setting the amount or limitation at the same amount or limitation that was in effect in the previous year.

SB45,921,19 (b) An adjustment under this subsection of the maximum weekly benefit amount under sub. (1) (cm) 3. and the wage limitation under sub. (3) (dm) 2. c. shall take effect on the 1st Sunday in January of each calendar year.

SB45,1732 Section 1732. 108.05 (3) (dm) of the statutes is renumbered 108.05 (3) (dm) 1. and amended to read:

SB45,922,5 108.05 (3) (dm) 1. Except when otherwise authorized in an approved work- share program under s. 108.062, a claimant is ineligible to receive any benefits for a week if the claimant receives or will receive from one or more employers wages earned for work performed in that week, amounts treated as wages under s. 108.04 (1) (bm) for that week, sick pay, holiday pay, vacation pay, termination pay, bonus pay, back pay, or payments treated as wages under s. 108.04 (12) (e), or any combination thereof, totalling more than $500 the amount specified in subd. 2.

SB45,1733 Section 1733. 108.05 (3) (dm) 2. of the statutes is created to read:

SB45,922,8 108.05 (3) (dm) 2. The department shall set the wage limitation under subd. 1. as follows:

SB45,922,9 a. For a week of unemployment that commences before January 4, 2026, $500.

SB45,922,11 b. For a week of unemployment that commences on or after January 4, 2026, but before January 3, 2027, $672.

SB45,922,13 c. For a week of unemployment that commences on or after January 3, 2027, the department shall set the wage limitation as provided under sub. (2).

SB45,1734 Section 1734. 108.05 (7m) (title), (c) and (d) of the statutes are created to read:

SB45,922,16 108.05 (7m) (title) Social security disability insurance payments.

SB45,922,21 (c) If a monthly social security disability insurance payment is issued to a claimant, the department shall reduce benefits otherwise payable to the claimant for a given week in accordance with par. (d). This subsection does not apply to a lump sum social security disability insurance payment in the nature of a retroactive payment or back pay.

SB45,922,24 (d) The department shall allocate a monthly social security disability insurance payment by allocating to each week the fraction of the payment attributable to that week.

SB45,1735 Section 1735. 108.05 (9) of the statutes is amended to read:

SB45,923,5 108.05 (9) Rounding of benefit amounts. Notwithstanding sub. (1), benefits payable for a week of unemployment as a result of applying sub. (1m), (3) or, (7), or (7m) or s. 108.04 (11) or (12), 108.06 (1), 108.13 (4) or (5) or 108.135 shall be rounded down to the next lowest dollar.

SB45,1736 Section 1736. 108.05 (10) (intro.) of the statutes is amended to read:

SB45,923,10 108.05 (10) Deductions from benefit payments. (intro.) After calculating the benefit payment due to be paid for a week under subs. (1) to (7) (7m), the department shall make deductions from that payment to the extent that the payment is sufficient to make the following payments in the following order:

SB45,1737 Section 1737. 108.133 of the statutes, as affected by 2025 Wisconsin Act .... (this act), is repealed.

SB45,1738 Section 1738. 108.133 (1) (ar) of the statutes is renumbered 108.133 (1) (ar) 1. and amended to read:

SB45,923,16 108.133 (1) (ar) 1. Notwithstanding s. 108.02 (9), “controlled substance” has the meaning given in 21 USC 802, except as provided in subd. 2.

SB45,1739 Section 1739. 108.133 (1) (ar) 2. of the statutes is created to read:

SB45,923,21 108.133 (1) (ar) 2. “Controlled substance” does not include tetrahydrocannabinols, commonly known as “THC,” in any form including tetrahydrocannabinols contained in marijuana, obtained from marijuana, or chemically synthesized.

SB45,1740 Section 1740. 108.14 (2e) of the statutes is amended to read:

SB45,924,13 108.14 (2e) The department may shall provide a secure means of electronic interchange between itself and employing units, claimants, and other persons that, upon request to and with prior approval by the department, may shall be used for departmental transmission or receipt of any document specified by the department that is related to the administration of this chapter and related federal programs in lieu of any other means of submission or receipt specified in this chapter. The secure means of electronic interchange shall be used by employing units, claimants, and other persons unless the person demonstrates good cause, as specified in s. 108.022, for being unable to use the secure means of electronic interchange. Subject to s. 137.25 (2) and any rules promulgated thereunder, the department may permit the use of electronic records and electronic signatures for any document specified by the department that is related to the administration of this chapter. If a due date is established by statute for the receipt of any document that is submitted electronically to the department under this subsection, then that submission is timely only if the document is submitted by midnight of the statutory due date.

SB45,1741 Section 1741. 108.14 (8n) (e) of the statutes is amended to read:

SB45,925,5 108.14 (8n) (e) The department shall charge this state’s share of any benefits paid under this subsection to the account of each employer by which the employee claiming benefits was employed in the applicable base period, in proportion to the total amount of wages he or she earned from each employer in the base period, except that if s. 108.04 (1) (f), (5), (5g), (7) (a), (c), (cg), (e), (L), (q), (s), or (t), (7m), or (8) (a) to and (c), or 108.07 (3), (3r), or (5) (am) 2., or 108.133 (3) (f) would have applied to employment by such an employer who is subject to the contribution requirements of ss. 108.17 and 108.18, the department shall charge the share of benefits based on employment with that employer to the fund’s balancing account, or, if s. 108.04 (1) (f), (5), or (5g) or 108.07 (3) would have applied to an employer that is not subject to the contribution requirements of ss. 108.17 and 108.18, the department shall charge the share of benefits based on that employment in accordance with s. 108.07 (5) (am) 1. and 2. The department shall also charge the fund’s balancing account with any other state’s share of such benefits pending reimbursement by that state.

SB45,1742 Section 1742. 108.14 (8n) (e) of the statutes, as affected by 2025 Wisconsin Act .... (this act), is amended to read:

SB45,925,21 108.14 (8n) (e) The department shall charge this state’s share of any benefits paid under this subsection to the account of each employer by which the employee claiming benefits was employed in the applicable base period, in proportion to the total amount of wages he or she earned from each employer in the base period, except that if s. 108.04 (1) (f), (5), (5g), (7) (a), (c), (cg), (e), (L), (q), (s), or (t), (7m), or (8) (a) and (c) or 108.07 (3), (3r), or (5) (am) 2. would have applied to employment by such an employer who is subject to the contribution requirements of ss. 108.17 and 108.18, the department shall charge the share of benefits based on employment with that employer to the fund’s balancing account, or, if s. 108.04 (1) (f), or (5), or (5g) or 108.07 (3) would have applied to an employer that is not subject to the contribution requirements of ss. 108.17 and 108.18, the department shall charge the share of benefits based on that employment in accordance with s. 108.07 (5) (am) 1. and 2. The department shall also charge the fund’s balancing account with any other state’s share of such benefits pending reimbursement by that state.

SB45,1743 Section 1743. 108.141 (7) (a) of the statutes is amended to read:

SB45,926,6 108.141 (7) (a) The department shall charge the state’s share of each week of extended benefits to each employer’s account in proportion to the employer’s share of the total wages of the employee receiving the benefits in the employee’s base period, except that if the employer is subject to the contribution requirements of ss. 108.17 and 108.18 the department shall charge the share of extended benefits to which s. 108.04 (1) (f), (5), (5g), (7) (a), (c), (cg), (e), (L), (q), (s), or (t), (7m), or (8) (a) to and (c), or 108.07 (3), (3r), or (5) (am) 2., or 108.133 (3) (f) applies to the fund’s balancing account.

SB45,1744 Section 1744. 108.141 (7) (a) of the statutes, as affected by 2025 Wisconsin Act .... (this act), is amended to read:

SB45,926,15 108.141 (7) (a) The department shall charge the state’s share of each week of extended benefits to each employer’s account in proportion to the employer’s share of the total wages of the employee receiving the benefits in the employee’s base period, except that if the employer is subject to the contribution requirements of ss. 108.17 and 108.18 the department shall charge the share of extended benefits to which s. 108.04 (1) (f), (5), (5g), (7) (a), (c), (cg), (e), (L), (q), (s), or (t), (7m), or (8) (a) and (c) or 108.07 (3), (3r), or (5) (am) 2. applies to the fund’s balancing account.

SB45,1745 Section 1745. 108.16 (6m) (a) of the statutes is amended to read:

SB45,926,20 108.16 (6m) (a) The benefits thus chargeable under sub. (7) (a) or (b) or s. 108.04 (1) (f), (5), (5g), (7) (u), (7m), (8) (a) to and (c), (13) (c) or (d) or (16) (e), 108.07 (3), (3r), (5) (am) 2. and (bm) 3. a., (5m), and (6), 108.133 (3) (f), 108.14 (8n) (e), 108.141, 108.15, 108.151, or 108.152.

SB45,1746 Section 1746. 108.16 (6m) (a) of the statutes, as affected by 2025 Wisconsin Act .... (this act), is amended to read:

SB45,927,2 108.16 (6m) (a) The benefits thus chargeable under sub. (7) (a) or (b) or s. 108.04 (1) (f), (5), (5g), (7) (u), (7m), (8) (a) and (c), (13) (c) or (d) or (16) (e), 108.07 (3), (3r), (5) (am) 2. and (bm) 3. a., (5m), and (6), 108.14 (8n) (e), 108.141, 108.15, 108.151, or 108.152.

SB45,1747 Section 1747. 108.17 (2) of the statutes is amended to read:

SB45,927,11 108.17 (2) (a) Except as provided in par. (b) and subject to sub. (2b) and s. 108.185, every employer that is subject to a contribution requirement shall file quarterly reports of contributions required under this chapter with the department, and pay contributions to the department, in such manner as the department prescribes. Each contribution report and payment is due at the close of the month next following the end of the applicable calendar quarter, except as authorized in sub. (2c) or as the department may assign a later due date pursuant to sub. (1m) or general department rules.

SB45,927,22 (b) The department may electronically provide a means whereby an employer that files its employment and wage reports electronically may determine the amount of contributions due for payment by the employer under s. 108.18 for each quarter. If an employer that is subject to a contribution requirement files its employment and wage reports under s. 108.205 (1) electronically, in the manner prescribed by the department for purposes of this paragraph under s. 108.205 (2), the department may require the employer to determine electronically the amount of contributions due for payment by the employer under s. 108.18 for each quarter. In such case, the employer is excused from filing contribution reports under par. (a). The employer shall pay the amount due for each quarter by the due date specified in par. (a).

SB45,1748 Section 1748. 108.17 (2b) of the statutes is amended to read:

SB45,928,13 108.17 (2b) The department shall prescribe a form and methodology for filing contribution reports under sub. (2) electronically. Each employer of 25 or more employees, as determined under s. 108.22 (1) (ae), that does not use an and employer agent to file its contribution reports under this section shall file its contribution reports electronically in the manner and form prescribed by the department. Each employer that becomes subject to an electronic reporting requirement under this subsection shall file its initial report under this subsection for the quarter during which the employer becomes subject to the reporting requirement. Once an employer becomes subject to a reporting requirement under this subsection, it shall continue to file its reports under this subsection unless that requirement is waived by the department unless the employer demonstrates good cause, as specified in s. 108.022, for being unable to file contribution reports electronically.

SB45,1749 Section 1749. 108.17 (2g) of the statutes is repealed.

SB45,1750 Section 1750. 108.17 (7) of the statutes is repealed.

SB45,1751 Section 1751. 108.185 of the statutes is created to read:

SB45,929,2 108.185 Payment of contributions and reimbursements; good cause. Each employer, employer agent, person liable under s. 108.22 (9), and private agency liable under s. 108.22 (10) shall pay all contributions, reimbursements, interest, penalties, assessments, and other amounts due under this chapter by means of electronic funds transfer or another electronic method as approved by the department unless the employer, employer agent, person, or private agency demonstrates good cause, as specified in s. 108.022, for being unable to pay such amounts electronically.

SB45,1752 Section 1752. 108.19 (1s) (a) 5. of the statutes is repealed.

SB45,1753 Section 1753. 108.205 (1m) of the statutes is repealed.

SB45,1754 Section 1754. 108.205 (2) of the statutes is amended to read:

SB45,929,16 108.205 (2) Each employer of 25 or more employees, as determined under s. 108.22 (1) (ae), that does not use an employer agent to file its reports under this section and employer agent shall file the quarterly report under sub. (1) electronically in the manner and form prescribed by the department. An employer that becomes subject to an electronic reporting requirement under this subsection shall file its initial report under this subsection for the quarter during which the employer becomes subject to the reporting requirement. Once an employer becomes subject to the reporting requirement under this subsection, the employer shall continue to file its quarterly reports under this subsection unless that requirement is waived by the department unless the employer demonstrates good cause, as specified in s. 108.022, for being unable to file reports electronically.

SB45,1755 Section 1755. 108.22 (1) (ac) of the statutes is amended to read:

SB45,929,23 108.22 (1) (ac) In addition to any fee assessed under par. (a), the department may assess an employer or employer agent that is subject to the reporting requirement under s. 108.205 (2) and that fails to file its report in the manner and form prescribed under that subsection a penalty of $20 for each employee whose information is not reported in the that manner and form prescribed under s. 108.205 (1m) (b) or (2).

SB45,1756 Section 1756. 108.22 (1) (ad) 1. of the statutes is amended to read:

SB45,930,6 108.22 (1) (ad) 1. An employer agent that is subject to the reporting requirements under s. 108.17 (2g) (2b) and that fails to file a contribution report in accordance with s. 108.17 (2g) (2b) may be assessed a penalty by the department in the amount of $25 for each employer whose report is not filed electronically in the manner and form prescribed by the department.

SB45,1757 Section 1757. 108.22 (1) (af) of the statutes is amended to read:

SB45,930,15 108.22 (1) (af) In addition to the fee assessed under par. (a), the department may assess an employer or employer agent a person that is subject to a requirement required to make contributions a payment to the department by means of an electronic funds transfer method under s. 108.17 (7) 108.185 and that pays contributions makes the payment by any method inconsistent with s. 108.17 (7) 108.185 a penalty of the greater of $50 or an amount equal to one-half of one 1 percent of the total contributions amount paid by the employer or employer agent person for the quarter in which the violation occurs.

SB45,1758 Section 1758. 108.221 (1) (a) of the statutes is renumbered 108.221 (1) (a) (intro.) and amended to read:

SB45,930,23 108.221 (1) (a) (intro.) Any employer described in s. 108.18 (2) (c) or engaged in the painting or drywall finishing of buildings or other structures who knowingly and intentionally provides false information to the department for the purpose of misclassifying or attempting to misclassify an individual who is an employee of the employer as a nonemployee shall, for each incident, be assessed a penalty by the department as follows:

SB45,931,4 1. For each act occurring before the date of the first determination of a violation of this subsection, the employer shall be assessed a penalty in the amount of $500 for each employee who is misclassified, but not to exceed $7,500 per incident.

SB45,1759 Section 1759. 108.221 (1) (a) 2. of the statutes is created to read:

SB45,931,8 108.221 (1) (a) 2. For each act occurring after the date of the first determination of a violation of this subsection, the employer shall be assessed a penalty in the amount of $1,000 for each employee who is misclassified.

SB45,1760 Section 1760. 108.221 (2) of the statutes is renumbered 108.221 (2) (intro.) and amended to read:

SB45,931,14 108.221 (2) (intro.) Any employer described in s. 108.18 (2) (c) or engaged in the painting or drywall finishing of buildings or other structures who, through coercion, requires an individual to adopt the status of a nonemployee shall be assessed a penalty by the department as follows:

SB45,931,17 (a) For each act occurring before the date of the first determination of a violation of this subsection, the employer shall be assessed a penalty in the amount of $1,000 for each individual so coerced, but not to exceed $10,000 per calendar year.

SB45,1761 Section 1761. 108.221 (2) (b) of the statutes is created to read:

SB45,931,21 108.221 (2) (b) For each act occurring after the date of the first determination of a violation of this subsection, the employer shall be assessed a penalty in the amount of $2,000 for each individual so coerced.

SB45,1762 Section 1762. 108.24 (2m) of the statutes is amended to read:

SB45,932,11 108.24 (2m) Any employer described in s. 108.18 (2) (c) or engaged in the painting or drywall finishing of buildings or other structures who, after having previously been assessed an administrative penalty by the department under s. 108.221 (1), knowingly and intentionally provides false information to the department for the purpose of misclassifying or attempting to misclassify an individual who is an employee of the employer as a nonemployee shall be fined $1,000 for each employee who is misclassified, subject to a maximum fine of $25,000 for each violation. The department may, regardless of whether an employer has been subject to any administrative assessment under s. 108.221 or any other penalty or assessment under this chapter, refer violations of this subsection for prosecution by the department of justice or the district attorney for the county in which the violation occurred.