Ch. DWD 110 NoteNote: Chapter ILHR 110 as it existed on June 30, 1990 was repealed and a new chapter ILHR 110 was created effective July 1, 1990.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 110.001DWD 110.001 Definitions.

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 HistoryHistory: 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 110.01DWD 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 HistoryHistory: 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 110.02DWD 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(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 110.03DWD 110.03 Required records and reports to submit. Pursuant to ss. 108.14 and 108.21, Stats., each employing unit shall submit any work records and any other records and reports concerning the services performed by individuals for the employing unit which the department may request. The department may require the employing unit to make either verbal or written reports or both.

DWD 110.04DWD 110.04 Conditions for coverage and liability; reporting requirements. Any employing unit which is not subject to the reimbursement financing or contribution provisions under ch. 108, Stats., becomes subject if the employing unit meets the coverage requirements under ch. 108, Stats. Any employing unit which meets the coverage requirements under ch. 108, Stats., shall notify the department and accurately and completely report its employment and wages so that the department may determine the employing unit’s status and contribution liability. The employing unit shall submit this report to the department within 30 days after meeting the coverage requirements under ch. 108, Stats.

DWD 110.05DWD 110.05 Conditions for status as a nonprofit organization; reporting requirements. Except as further provided in this section, no employing unit may be considered to be a nonprofit organization eligible to apply for reimbursement financing until the date that the department receives a copy of the letter issued by the internal revenue service determining that the employing unit is exempt from taxation under section 501 (c) (3) of the internal revenue code. If an employing unit receives such a letter from the internal revenue service after the employing unit becomes an employer under s. 108.02 (13) (d) or (e), Stats., the department shall consider the employing unit to be a nonprofit organization beginning on January 1 of the year after the year in which the internal revenue service issues the letter. The department shall consider the employing unit to be a nonprofit organization as of the date specified by the internal revenue service if all of the following apply: