108.02(21e)(d)(d) Has a general right of direction and control over the employees, including corporate officers, which right may be shared with the client to the degree necessary to allow the client to conduct its business, meet any fiduciary responsibility, or comply with any applicable regulatory or statutory requirements;

108.02(21e)(e)(e) Assumes responsibility for the unemployment insurance coverage of the employees, files all required reports, pays all required contributions or reimbursements due on the wages of the employees, and otherwise complies with all of the provisions of this chapter that are applicable to employers on behalf of the client;

108.02(21m)(21m) Quarter. “Quarter” means a 3-month period ending on March 31, June 30, September 30 or December 31.

108.02(21s)(21s) Related corporations. “Related corporations” means 2 or more corporations to which at least one of the following conditions applies:

108.02(21s)(a)(a) The corporations are members of a controlled group of corporations, as defined in 26 USC 1563, or would be members if 26 USC 1563 (a) (4) and (b) did not apply and if the phrase “more than fifty percent” were substituted for the phrase “at least eighty percent” wherever it appears in 26 USC 1563 (a).

108.02(21s)(b)(b) If the corporations do not issue stock, either 50 percent or more of the members of one corporation’s governing body are members of the other corporation’s governing body, or the holders of 50 percent or more of the voting power to select such members are concurrently the holders of more than 50 percent of that power in respect to the other corporation.

108.02(22)(22) Reserve percentage. “Reserve percentage” shall for contribution purposes refer to the status of an employer’s account, as determined by the department as of the applicable “computation date”. In calculating an employer’s net reserve as of any computation date, the employer’s account shall be charged with benefits paid on or before said date, and shall be credited with contributions, on the employer’s payroll through said date, if paid by the close of the month which follows said date or if paid pursuant to s. 108.18 (7) and within the period therein specified. The employer’s “reserve percentage” means the net reserve of the employer’s account as of the computation date, stated as a percentage of the employer’s “payroll” in the year ending on such date or in the year applicable under s. 108.18 (6).

108.02(22m)(22m) School year employee. “School year employee” means an employee of an educational institution or an educational service agency, or an employee of a government unit, Indian tribe, or nonprofit organization which provides services to or on behalf of an educational institution, who performs services under an employment contract which does not require the performance of services on a year-round basis.

108.02(23)(23) Seasonal employer. “Seasonal employer” means an employer designated by the department under s. 108.066.

108.02(23g)(23g) Skilled nursing service. “Skilled nursing service” means professional nursing service that is provided under a physician’s order, that requires the skills of a licensed registered nurse or licensed practical nurse, and that is provided directly by the licensed registered nurse or licensed practical nurse or directly by the licensed practical nurse under the supervision of the licensed registered nurse.

108.02(24)(24) Standard rate. As to any calendar year, “standard rate” means the combined rate of contributions from the applicable schedules of s. 108.18 (4) and (9) which is closest to but not less than 5.4 percent.

108.02(24m)(24m) Temporary help company. “Temporary help company” means an entity which contracts with a client to supply individuals to perform services for the client on a temporary basis to support or supplement the workforce of the client in situations such as personnel absences, temporary personnel shortages, and workload changes resulting from seasonal demands or special assignments or projects, and which, both under contract and in fact:

108.02(25)(25) Total unemployment. An employee is “totally unemployed” in any week for which he or she earns no wages.

108.02(25e)(25e) Trucker. “Trucker” means a contract operator with a trucking carrier.

108.02(25m)(25m) Valid new claim week. “Valid new claim week” means the first week of an employee’s benefit year.

108.02(25s)(25s) Vocational training. “Vocational training” includes technical, skill-based, or job readiness training intended to pursue a career.

108.02(26)(26) Wages. Unless the department otherwise specifies by rule:

108.02(26)(a)(a) “Wages” means every form of remuneration payable, directly or indirectly, for a given period, or payable within a given period if this basis is permitted or prescribed by the department, by an employing unit to an individual for personal services.