DWD 110.09(1)(c) (c) The employer has not met the minimum payroll or employment requirements or is not otherwise subject under s. 108.02 (13) (b) to (g), Stats., for a calendar year.

DWD 110.09(2) (2) Effective dates of termination. If the termination of coverage is based on an employer’s application, the department shall terminate coverage and close the employer’s account at the close of the quarter in which the department received the application. If the department terminates an employer’s coverage on its own motion, the department shall close the account as of the date specified in the notice of termination.

DWD 110.09(3) (3) Employers of agricultural labor or domestic service.

DWD 110.09(3)(a) (a) The department may make a refund of any contributions paid on employment excluded under s. 108.02 (15) (k) 1. or 2., Stats., by an employer of agricultural labor or domestic service whose coverage has been terminated, unless the department paid benefits based on this excluded employment.

DWD 110.09(3)(b) (b) An employer of agricultural labor or domestic service which no longer meets the minimum payroll or employment requirements under s. 108.02 (13) (c) or (d), Stats., shall continue to report all payroll to the department as long as the employer is subject under another provision of s. 108.02 (13), Stats.

DWD 110.09 History History: Cr. Register, June, 1990, No. 414, eff. 7-1-90; emerg. rn. from ILHR 110.16 eff. 2-19-93; rn. from ILHR 110.16, Register, May, 1993, No. 449, eff. 6-1-93; CR 18-033: am. (1) Register May 2019 No. 761, eff. 6-1-19.

DWD 110.10 DWD 110.10 Reactivating employer accounts.

DWD 110.10(1) (1) If the balance in the employer’s account is to be or has been credited to the balancing account under s. 108.16 (6) (c), Stats., the department may reactivate the employer’s account, on its own motion or at the employer’s request, as of the date of coverage if any of the following apply:

DWD 110.10(1)(a) (a) The employer had payroll within 6 months of the effective date of a determination terminating coverage under s. 108.02 (13) (i), Stats.

DWD 110.10(1)(b) (b) The account was closed because the employer failed to report any payroll.

DWD 110.10 History History: Cr. Register, June, 1990, No. 414, eff. 7-1-90; emerg. renum. from ILHR 110.17, eff. 2-19-93; renum. from ILHR 110.17, Register, May, 1993, No. 449, eff. 6-1-93; CR 18-033: am. (1) (intro.), (a) Register May 2019 No. 761, eff. 6-1-19.