SB596,13,9 3. For a covered individual who earned at least 50 percent, but less than 80 percent, of the state annual median wage in the calendar year before the individual's application year, 85 percent of that individual's average weekly earnings.

SB596,13,12 4. For a covered individual who earned at least 80 percent of the state annual median wage in the calendar year before the individual's application year, 66 percent of that individual's average weekly earnings.

SB596,13,17 (b) The amount of family or medical leave insurance benefits for a fractional week of leave for which those benefits are payable is one-seventh of the covered individual's weekly benefit amount under par. (a) multiplied by the number of days of leave taken that week. Family or medical leave insurance benefits are not payable for a period of leave of less than one day in duration.

SB596,14,2 (c) The weekly benefit amount of a covered individual's family or medical leave insurance benefits may not exceed $1,000. On April 1 of each year, the department shall adjust the maximum daily payment under this paragraph by a percentage equal to the average annual percentage change in the U.S. consumer price index for all urban consumers, U.S. city average, as determined by the U.S. department of labor, for the 12 months ending on December 31 of each calendar year. The department shall make pro rata payment of benefits to covered individuals who are receiving benefits on the date the consumer price index was adjusted, retroactive to the date of the adjustment. The department shall annually have the maximum amount of the weekly benefit published in the Wisconsin Administrative Register.

SB596,14,6 (5) Duration of benefits. (a) The maximum number of weeks for which family or medical leave insurance benefits are payable in an application year is 12 weeks. A covered individual may be paid family or medical leave insurance benefits continuously, or at the option of the covered individual, intermittently.

SB596,14,14 (b) 1. Except as provided in subd. 2., no family or medical leave insurance benefits are payable for the first 5 calendar days in an application year for which a covered individual is eligible for those benefits. Except as provided in subd. 2., family or medical leave insurance benefits are payable beginning on the 6th calendar day in an application year for which a covered individual is eligible for those benefits. The first payment of family or medical leave insurance benefits shall be made no later than 2 weeks after a covered individual files a claim for those benefits and subsequent payments shall be made no less often than semimonthly.

SB596,14,19 2. If a covered individual uses 10 or more days of family or medical leave insurance benefits in an application year, those benefits shall also be payable with respect to the covered individual's waiting period. An employer may not require a covered individual to use paid or unpaid leave of any other type provided by the employer during the covered individual's waiting period.

SB596,14,23 (6) Employer-provided benefits. Nothing in this section prohibits an employer from providing employees with rights to family or medical leave insurance benefits that are more generous to the employee than the rights provided under this section.

SB596,15,3 (7) Tax treatment of benefits. With respect to the federal income taxation of family or medical leave insurance benefits, the department shall do all of the following:

SB596,15,9 (a) At the time an individual files a claim for those benefits, advise the individual that those benefits may be subject to federal income taxation, that requirements exist under federal law pertaining to estimated tax payments, and that the individual may elect to have federal income taxes withheld from the individual's benefit payments and may change that election not more than one time in an application year.

SB596,15,13 (b) Allow the individual to elect to have federal income tax deducted and withheld from the individual's benefit payments, allow the individual to change that election not more than one time in an application year, and deduct and withhold that tax in accordance with the individual's election as provided under 26 USC 3402.

SB596,15,16 (c) Upon making a deduction under par. (b), transfer the amount deducted from the family and medical leave insurance trust fund to the federal internal revenue service.

SB596,15,19 (d) In deducting and withholding federal income taxes from an individual's benefit payments, follow all procedures specified by the federal internal revenue service pertaining to the deducting and withholding of federal income tax.

SB596,15,23 (8) Family and medical leave insurance trust fund. (a) Each employee and each self-employed individual who elects coverage under sub. (2) shall contribute to the family and medical leave insurance trust fund a percentage of his or her wages from employment or income from self-employment.

SB596,16,5 (b) The department shall determine the amount of the contribution required under par. (a). In determining that percentage, the department shall consult with the commissioner of insurance, who shall recommend a percentage that is sufficient to pay the benefits under sub. (3) (b) and to pay for the administration of the family and medical leave insurance program under this section but does not exceed the amount necessary to ensure the solvency of the family and medical leave insurance trust fund.

SB596,16,7 (c) Each employer shall withhold from the wages of its employees the amount determined by the department under this subsection.

SB596,16,11 (d) The department shall collect the contributions withheld by employers in the same manner as the department collects contributions to the unemployment reserve fund under s. 108.17. Section 108.10 applies to issues regarding liability of employers for contributions under this subsection.

SB596,16,13 (d) The department shall collect contributions from self-employed individuals pursuant to procedures established by the department under sub. (12) (b).

SB596,16,16 (e) The department shall deposit contributions received under this subsection in the family and medical leave insurance trust fund and credit them to the appropriation account under s. 20.445 (1) (w).

SB596,16,20 (f) The department shall use moneys deposited in the family and medical leave insurance trust fund to pay benefits under sub. (3) and to pay for the administration of the family and medical leave insurance program under this section and for no other purpose.

SB596,16,25 (9) Denial of claims; overpayments. (a) A covered individual whose claim for family or medical leave insurance benefits is denied by the department may request a hearing on the denial, and the department shall process the request for a hearing in the same manner that requests for hearings on unemployment insurance claims are processed under s. 108.09.

SB596,17,11 (b) If the department pays family or medical leave insurance benefits erroneously or as a result of willful misrepresentation, the department may seek repayment of those benefits in the same manner that the department recovers erroneous payments of unemployment insurance benefits under ss. 108.095, 108.22 (8), and 108.225. The department may waive recovery of an erroneous payment of family or medical leave insurance benefits if the erroneous payment was not the fault of the person who received it and if requiring repayment would be contrary to equity and good conscience. If an individual willfully makes a false statement or representation, or willfully fails to disclose a material fact, to obtain family or medical leave insurance benefits under this section, the individual is disqualified from receiving those benefits for one year after the date of the disqualification.

SB596,17,13 (10) Prohibited acts. (a) No person may interfere with, restrain, or deny the exercise of any right provided under this section.

SB596,17,18 (b) No person may discharge or otherwise discriminate against any person for exercising any right provided under this section, opposing a practice prohibited under this section, filing a complaint or attempting to enforce any right provided under this section, or testifying or assisting in any action or proceeding to enforce any right provided under this section.

SB596,17,22 (c) No collective bargaining agreement or employer policy may diminish or abridge an employee's rights under this section. Any agreement purporting to waive or modify an employee's rights under this section is void as against public policy and unenforceable.

SB596,18,10 (11) Enforcement. (a) Any person who believes that his or her rights under this section have been interfered with, restrained, or denied in violation of sub. (10) (a) or that he or she has been discharged or otherwise discriminated against in violation of sub. (10) (b) may, within 30 days after the violation occurs or the person should reasonably have known that the violation occurred, whichever is later, file a complaint with the department alleging the violation, and the department shall process the complaint in the same manner as complaints filed under s. 103.10 (12) (b) are processed. If the department finds that an employer has violated sub. (10) (a) to (c), the department may order the employer to take action to remedy the violation, including providing the requested family or medical leave, reinstating an employee, providing back pay accrued not more than 2 years before the complaint was filed, and, notwithstanding s. 814.04 (1), paying reasonable actual attorney fees to the complainant.

SB596,18,15 (b) After the completion of an administrative proceeding under par. (a), including judicial review, an employee or the department may bring an action in circuit court against an employer to recover damages caused by a violation of sub. (10) (a) to (c). Section 103.10 (13) (b) applies to the commencement of an action under this paragraph.

SB596,18,18 (12) Administration. The department shall administer the family and medical leave insurance program under this section. In administering that program, the department shall do all of the following:

SB596,18,20 (a) Establish procedures and forms for the filing of claims for benefits under this section.