Chapter DWD 102
CONTRIBUTION RATES
DWD 102.02 New construction industry employers; initial contribution rates. DWD 102.03 Payors of sickness or accident disability payments: contribution rates. Ch. DWD 102 NoteNote: Chapter ILHR 102 was renumbered Chapter DWD 102 under s. 13.93 (2m) (b) 1., Stats., and corrections made under s. 13.93 (2m) (b) 6. and 7., Stats., Register, June, 1997, No. 498. DWD 102.001DWD 102.001 Definitions. Unless the context clearly indicates a different meaning, the definitions in ch. DWD 100 apply to this chapter. DWD 102.001 HistoryHistory: Cr. Register, September, 1995, No. 477, eff. 10-1-95. DWD 102.01DWD 102.01 Purpose. This chapter specifies the initial contribution rates for certain categories of employers. DWD 102.01 HistoryHistory: Emerg. cr. eff. 2-19-93; cr. Register, May, 1993, No. 449, eff. 6-1-93. DWD 102.02DWD 102.02 New construction industry employers; initial contribution rates. DWD 102.02(1)(1) Under s. 108.18 (2) (c), Stats., the department shall determine the contribution rate for the first 3 calendar years for an employer engaged in the construction of roads, bridges, highways, sewers, water mains, utilities, public buildings, factories, housing, or similar construction projects. DWD 102.02(2)(2) The department shall examine the factors enumerated in this section to determine whether an employer is engaged in the construction of roads, bridges, highways, sewers, water mains, utilities, public buildings, factories, housing or similar construction projects within the meaning of s. 108.18 (2) (c), Stats. The department shall first determine whether the employer’s primary type of business activity is one of the activities specified in Figure DWD 102.02 (2), which enumerates certain business activities listed in the 2022 version of the North American Industry Classification System, Sector 23 – Construction. [See Figure DWD 102.02 (2) following] 238110 Poured concrete foundation and structure contractors
Grouting (i.e., reinforcing with concrete)
238150 Glass and glazing contractors
Glass coating and tinting (except automotive) contractors
238160 Roofing Contractors
Solar reflecting coating, roof, application
238190 Other foundation, structure, and building exterior contractors
Awning installation
Epoxy application contractors
Ornamental metal work installation contractors
238210 Electrical contractors and other wiring installation contractors
Burglar alarm system, electric, installation only
Cable splicing, electrical or fiber optic
Cable television hookup contractors
Communication equipment installation
Electronic control system installation
Fire alarm system, electric, installation only
Intercommunication (intercom) system installation
Sound equipment installation
Telecommunications equipment and wiring (except transmission line) installation
Telephone installation contractors
238220 Plumbing, heating and air-conditioning contractors
Air system balancing and testing
Air-conditioning system (except window) installation
Boiler, heating, installation
Dust collecting and bag house equipment installation
Fuel oil burner installation
Gas line installation, individual hookup, contractors
Heating equipment installation
Heating contractors
Lawn sprinkler system installation
Refrigeration system (e.g., commercial, industrial, scientific) installation
Water system balancing and testing contractors
238290 Other building equipment contractors
Boiler and pipe insulation installation
Dismantling large-scale machinery and equipment
Gasoline pump, service station, installation
Lightning rod and conductor installation
Machinery and equipment, large-scale, installation
Machine rigging
Millwrights
Motor vehicle garage and service station mechanical equipment (e.g., gasoline pumps, hoists) installation
Power generating equipment installation
238310 Drywall and insulation contractors
Fireproofing buildings
238320 Painting and wall covering contractors
Electrostatic painting, on-site, contractors
Paint and wallpaper stripping
Paperhanging or removal contractors
Ship painting contractors
Wallpaper stripping
Whitewashing contractors
238330 Flooring contractors
Linoleum, installation only
Parquet flooring installation
Resilient floor tile or sheet (e.g., linoleum, rubber, vinyl), installation only
Vinyl flooring contractors
238340 Tile and terrazzo contractors
Ceramic tile installation
Tile (except resilient) laying and setting
238350 Finish carpentry contractors
Countertop, residential-type, installation
Ship joinery contractors
238390 Other building finishing contractors
Bathtub refinishing, on-site
Building fixture and fitting (except mechanical equipment) installation
Caulking (i.e., waterproofing) contractors
Coating concrete structures with plastics
Dampproofing contractors
