DWD 110.001   Definitions.

DWD 110.01   Purpose.

DWD 110.02   Required records to retain; retention periods; department’s investigative powers.

DWD 110.03   Required records and reports to submit.

DWD 110.04   Conditions for coverage and liability; reporting requirements.

DWD 110.05   Conditions for status as a nonprofit organization; reporting requirements.

DWD 110.06   Liability due to sickness or accident disability payments.

DWD 110.07   Due date for certain reports; contribution reports; reimbursement financing.

DWD 110.08   General provisions relating to reporting wages on the employer’s contribution report.

DWD 110.09   Termination of coverage.

DWD 110.10   Reactivating employer accounts.

Ch. DWD 110 Note Note: Chapter ILHR 110 as it existed on June 30, 1990 was repealed and a new chapter ILHR 110 was created effective July 1, 1990. Chapter ILHR 110 was renumbered Chapter DWD 110 under s. 13.93 (2m) (b) 1., Stats., and corrections made under s. 13.93 (2m) (b) 6. and 7., Stats., Register, June, 1997, No. 498.

DWD 110.001 DWD 110.001 Definitions.

DWD 110.001(1) (1) In general. Except as provided in sub. (2), unless the context clearly indicates a different meaning, the definitions in ch. DWD 100 apply to this chapter.

DWD 110.001(2) (2) Notwithstanding ch. DWD 100 and unless the context clearly indicates a different meaning, in this chapter “employer” means any person who is or becomes subject to the reimbursement financing or contribution requirements of ch. 108, Stats., including multiemployer benefit plans and other third party payors.

DWD 110.001 History History: Cr. Register, June, 1990, No. 414, eff. 7-1-90; emerg. renum. (5m) to (8), (16) and (17) to be (6) to (9), (15) and (16), renum. (9) and (15) to be ILHR 101.001 (4) and (9) and am. (9), r. and recr. (14), eff. 2-19-93; renum. (5m) to (8), (16) and (17) to be (6) to (9), (15) and 16., renum. (9) and (15) to be ILHR 101.001 (4) and (9) and am. (9), r. and recr. (14), Register, May, 1993, No. 449, eff. 6-1-93; r. (intro.), (3), (15) and (16), renum. (4), (6) and (9) to (14) to be 100.02 (18), (20), (22), (29), (39), (40), (42) and (57), renum. (1), (2), (7), (8) to be 100.02 (11), (14), (13) and (21) and am., renum. (5) to be (2) and am., cr. (1), Register, September, 1995, No. 477, eff. 10-1-95.

DWD 110.01 DWD 110.01 Purpose. This chapter requires employing units to maintain work records for individuals who perform services for them and to submit such records for the department’s inspection and submit and file other reports requested by the department to determine the employing unit’s status and contribution liability under ch. 108, Stats. The chapter specifies the department’s investigative powers and enumerates the dates by which certain records and reports are to be submitted to the department.

DWD 110.01 History History: Cr. Register, June, 1990, No. 414, eff. 7-1-90; emerg. renum. (1) to be ILHR 110.01, r. (2), eff. 2-19-93; renum. (1) to be ILHR 110.01, r. (2), Register, May, 1993, No. 449, eff. 6-1-93.

DWD 110.02 DWD 110.02 Required records to retain; retention periods; department’s investigative powers.

DWD 110.02(1) (1) Pursuant to s. 108.21, Stats., each employing unit shall maintain a true and accurate work record for every individual who performs services for that employing unit so that the department may determine the employing unit’s status and contribution liability under ch. 108, Stats.

DWD 110.02(2) (2) The work record shall include all of the following:

DWD 110.02(2)(a) (a) The full name, address and social security number of each individual who performs services for the employing unit.

DWD 110.02(2)(b) (b) The dates that each individual performed services.

DWD 110.02(2)(c) (c) The weekly wages earned by each individual who performed services.

DWD 110.02(2)(d) (d) The dates that the wages were paid to each individual.

DWD 110.02(3) (3) Under s. 108.21, Stats., the department may, at any reasonable time, inspect the work records and any other records of an employing unit, or any entity the department believes may be an employing unit, which may show payments for personal services.

DWD 110.02(4) (4) Each employing unit shall preserve the work records and any other records which may show payments for personal services for 6 years from the date on which each individual last performed services for the employing unit.

DWD 110.02 History History: Cr. Register, June, 1990, No. 414, eff. 7-1-90; CR 18-033: am. (2) (intro.), (a) to (d), (3) Register May 2019 No. 761, eff. 6-1-19.