Chapter DWD 142

DWD 142.02 DWD 142.02 Definitions. In this chapter:

DWD 142.02(1) (1) “Department” means the department of workforce development or its authorized agent.

DWD 142.02(2) (2) “Employee” means an individual who is an employee under 26 USC 3401 (c) but does not include an individual performing intelligence or counterintelligence functions for a federal or state agency if the head of the agency has determined that reporting under s. DWD 142.01 with respect to the individual could endanger the individual’s safety or compromise an ongoing investigation or intelligence mission.

DWD 142.02 Note Note: Under 26 USC 3401(c), an “employee” includes “an officer, employee, or elected official of the United States, a State, or any political subdivision thereof, or the District of Columbia, or any agency or instrumentality of any one or more of the foregoing. The term ‘employee’ also includes an officer of a corporation.”

DWD 142.02(3) (3) “Employer” means a person who is an employer under 26 USC 3401 (d) and includes any governmental entity and any labor organization.

DWD 142.02 Note Note: Under 26 USC 3401(d), an “employer” means “the person for whom an individual performs or performed any service, of whatever nature, as the employee of such person, except that:

DWD 142.02 Note (1) if the person for whom the individual performs or performed the services does not have control of the payment of the wages for such services, the term ‘employer’ (except for purposes of subsection (a)) means the person having control of the payment of such wages, and

DWD 142.02 Note (2) in the case of a person paying wages on behalf of a nonresident alien individual, foreign partnership, or foreign corporation, not engaged in trade or business within the United States, the term ‘employer’ (except for purposes of subsection (a)) means such person.”

DWD 142.02(4) (4) “Federal employer identification number” means the identifying number assigned to the employer under 26 USC 6109.

DWD 142.02(5) (5) “Labor organization” has the meaning specified in 42 USC 653a (a) (2) (B) (ii).

DWD 142.02 Note Note: 42 USC 653a (a) (2) (B) (ii) provides: The term “labor organization” shall have the meaning given such term in section 152(5) of title 29, and includes any entity (also known as a “hiring hall”) which is used by the organization and an employer to carry out requirements described in section 158(f)(3) of title 29 of an agreement between the organization and the employer.

DWD 142.02(6) (6) “Multi-state employer” means an employer that employs individuals in Wisconsin and in at least one other state.

DWD 142.02(7) (7) “Newly hired employee” means any of the following:

DWD 142.02(7)(a) (a) An employee who reports for work for the first time.

DWD 142.02(7)(b) (b) An employee, other than a poll worker or a substitute teacher, who is rehired, recalled, or returns to work after an unpaid absence of more than 60 days.

DWD 142.02(7)(c) (c) A poll worker who the employer has never reported to the state directory of new hires as a newly hired employee.

DWD 142.02(7)(d) (d) A substitute teacher who performs services for the employer but who the employer has not reported to the state directory of new hires as newly hired during the current school year.

DWD 142.02(8) (8) “Poll worker” means a person who staffs a polling place on election day to assist in holding the election.

DWD 142.02(9) (9) “State directory of new hires” means an automated directory containing information supplied by employers about each newly hired employee, pursuant to s. 103.05, Stats.

DWD 142.02 History History: Cr. Register, April, 2001, No. 544, eff. 5-1-01; CR 18-033: am. (2) to (5), (7) (b) Register May 2019 No. 761, eff. 6-1-19.

DWD 142.03 DWD 142.03 Reporting requirements.

DWD 142.03(1) (1) Report contents. Except as provided in sub. (2) (b) and s. DWD 142.04 (1) (b), each employer that has one or more employees who perform services in Wisconsin shall file a report containing the following information with the department:

DWD 142.03(1)(a) (a) Newly hired employee’s name.

DWD 142.03(1)(b) (b) Newly hired employee’s address.

DWD 142.03(1)(c) (c) Newly hired employee’s social security number.

DWD 142.03(1)(d) (d) Employer’s name.

DWD 142.03(1)(e) (e) Employer’s payroll address for the newly hired employee.

DWD 142.03(1)(f) (f) Employer’s federal employer identification number.

DWD 142.03(1)(g) (g) Date the newly hired employee started work.

DWD 142.03(1)(h) (h) Employee’s date of birth.

DWD 142.03(2) (2) Report format.

DWD 142.03(2)(a) (a) An employer may file new hire reports in any of the following ways:

DWD 142.03(2)(a)1. 1. Electronically as authorized by the department.

DWD 142.03 Note Note: For further information on electronic reporting, see the “New Hire Reporting” section of the DWD web site at https://dwd.wisconsin.gov/uinh or call the toll free inquiry line at 1-888-300-HIRE (4473). Specialists are available to take calls Monday through Friday, 8:00 a.m. to 4:00 p.m. (CST).

DWD 142.03(2)(a)2. 2. On paper by submitting a copy of the newly hired employee’s completed WT-4 form (Employee’s Wisconsin Withholding Exemption Certificate/New Hire Reporting).

DWD 142.03(2)(a)3. 3. On paper by submitting a paper report containing all of the information required under sub. (1).

DWD 142.03(2)(a)4. 4. On paper by submitting a copy of the newly hired employee’s completed federal W-4 form (Employee’s Withholding Allowance Certificate).

DWD 142.03(2)(b) (b) If an employer files a new hire report by submitting a copy of the newly hired employee’s W-4 that contains completed reporting requirements under sub. (1) (a) to (f), then the employer has satisfied the reporting requirement.

DWD 142.03(3) (3) Report due dates.

DWD 142.03(3)(a) (a) Except as provided in par. (b), a report must be filed within 20 days after the newly hired employee starts work.

DWD 142.03(3)(b) (b) If an employer is filing new hire reports electronically, reports must be filed twice monthly, not less than 12 days nor more than 16 days apart.

DWD 142.03(3)(c) (c) If the deadline for filing a report falls on a Saturday, Sunday, any of the holidays enumerated under s. 230.35 (4) (a), Stats., or any other day on which mail is not delivered by the United States postal service, then the deadline shall be extended to include the next business day.

DWD 142.03(4) (4) The department may waive the requirement to report the date of birth of the newly hired employee if the employer is unable to provide it.

DWD 142.03 History History: Cr. Register, April, 2001, No. 544, eff. 5-1-01; correction in (3) (c) made under s. 13.92 (4) (b) 7., Stats., Register November 2008 No. 635.

DWD 142.04 DWD 142.04 Multi-state employers.

DWD 142.04(1) (1) Reporting options. Multi-state employers may choose to do either of the following:

DWD 142.04(1)(a) (a) Report only the newly hired employees working in the state of Wisconsin as described in s. DWD 142.03 and report employees not working in Wisconsin to the respective states in which they work.

DWD 142.04(1)(b) (b) Report all newly hired employees to a single state in which the multi-state employer has at least one employee working, regardless of where the other employees work. If the multi-state employer chooses Wisconsin as the single state to which it reports, that employer must file new hire reports electronically as provided in s. DWD 142.03 (2) (a) 1. In addition to containing all the information in s. DWD 142.03 (1), the electronically filed report for any newly hired employee not working in Wisconsin must also include the state in which the employee will work. Report due dates are the same as those provided in s. DWD 142.03 (3).

DWD 142.04(2) (2) Federal notice. Employers reporting under the option in sub. (1) (b) must submit a written notice to the secretary of the federal department of health and human services informing him or her of which state has been selected for new hire reporting.

DWD 142.04(3) (3) Report formats. The information to be supplied and the format used by multi-state employers to file new hire reports may vary according to the requirements of the state to which the new hire reports are being filed.

DWD 142.04 History History: Cr. Register, April, 2001, No. 544, eff. 5-1-01.

DWD 142.05 DWD 142.05 Penalties.

DWD 142.05(1) (1) Any person who violates any provision of this rule may be subject to the penalties provided under s. 103.05, Stats. No penalty may be imposed unless the person has been notified of the violation and has been provided with an opportunity to correct the violation.

DWD 142.05(2) (2) Pursuant to s. 103.005 (10), Stats., if a penalty is imposed it shall be subject to review in the manner provided in ch. 227, Stats.

DWD 142.05 History History: Cr. Register, April, 2001, No. 544, eff. 5-1-01.