DWD 272.09(18)(b)4.4. The department does not require disclosure of the information contained in the IWRP. However, the department does require documentation as to the participant’s enrollment in the community-based placement program. The participant and, when appropriate, the parent or guardian of the participant, shall be fully informed of the IWRP and the community-based placement component and shall have indicated voluntary participation with the understanding that participation in such a component does not entitle the participant to wages. DWD 272.09(18)(b)5.5. The activities of the participants at the community-based placement site do not result in an immediate advantage to the business. The department shall be more likely to conclude that there has been no immediate advantage to the business if all of the following determinations can be made: DWD 272.09(18)(b)5.a.a. There has been no displacement of employees, vacant positions have not been filled, employees have not been relieved of assigned duties, and the participants are not performing services that, although not ordinarily performed by employees, clearly are of benefit to the business. DWD 272.09(18)(b)5.b.b. The participants are under continued and direct supervision by either representatives of the rehabilitation facility or by employees of the business. DWD 272.09(18)(b)5.c.c. The placements are made according to the requirements of the participant’s IWRP and not to meet the labor needs of the business. DWD 272.09(18)(b)5.d.d. The periods of time spent by the participants at any one site or in any clearly distinguishable job classification are specifically limited by the IWRP. DWD 272.09(18)(b)7.7. A participant is not entitled to employment at the business at the conclusion of his or her IWRP, however, if a participant does becomes an employee, he or she cannot be considered to be a trainee at that particular community-based placement unless he or she is in a clearly distinguishable occupation. DWD 272.09(18)(c)(c) An employment relationship shall exist unless all of the criteria described in par. (b) are met. If an employment relationship is found to exist, the business shall be held responsible for full compliance with the applicable sections of the minimum wage law. DWD 272.09(18)(d)(d) Businesses and rehabilitation organizations may, at any time, consider participants to be employees and may structure a program so that the participants are compensated in accordance with the requirements of the minimum wage law. Whenever an employment relationship is established, the business may make use of the special minimum wage provisions provided by this section. DWD 272.09 HistoryHistory: Cr. Register, July, 1978, No. 271, eff. 8-1-78; r. and recr. (2) (a) 1. and am. (2) (a) intro. and 2., Register, August, 1987, No. 380, eff. 9-1-87; r. (1), (2) and (4), renum. (3) to be (15), cr. (1) to (14), (16) and (17), Register, January, 1991, No. 421, eff. 2-1-91; am. (1) (g) (h) (intro.) and (m), Register, May, 1997, No. 497, eff. 6-1-97; correction in (1) (h) 2. made under s. 13.92 (4) (b) 6., Stats., Register February 2009 No. 638; 2019 Wis. Act 1: am. (1) (e), (n) Register May 2019 No. 761, eff. 6-1-19; CR 20-031: am. (1) (g), (m), (15) (c) 7. Register October 2021 No. 790, eff. 11-1-21. DWD 272.10DWD 272.10 Listing deductions from wages. An employer shall state clearly on the employee’s paycheck, pay envelope, or paper accompanying the wage payment the number of hours worked, the rate of pay and the amount of and reason for each deduction from the wages due or earned by the employee, except such miscellaneous deductions as may have been authorized by request of individual employees for reasons personal to themselves. A reasonable coding system may be used by the employers. DWD 272.10 HistoryHistory: Cr. Register, July, 1978, No. 271, eff. 8-1-78; cr. (1) (dm) and (18), renum. (1) (g) to (i) to be (1) (i), (L) and (n), (1) (g), (h), (j), (k) and (m) renum. from Ind 72.01 (12) to (15) and (17), Register, February, 1996, No. 482, eff. 3-1-96. DWD 272.11DWD 272.11 Permanent records to be kept by the employer. DWD 272.11(1)(1) Every employer shall make and keep for at least 3 years payroll or other records for each of their employees which contain: DWD 272.11(1)(e)1.1. When employee’s meal periods are required or when such meal periods are to be deducted from work time. DWD 272.11(1)(e)2.2. This requirement shall not apply when work is of such a nature that production or business activity ceases on a regularly scheduled basis. DWD 272.11(1)(h)(h) The amount of and reason for each deduction from the wages earned.