DWD 272.01(5)(a) (a) The term “employer” shall mean and include every person, firm or corporation, agent, manager, representative, contractor, subcontractor or principal, or other person having control or direction of any person employed at any labor or responsible directly or indirectly for the wages of another.

DWD 272.01(5)(b) (b) The term “employer” shall also include any person, partnership, or corporation engaged in the processing of cucumbers into pickles, who is responsible directly or indirectly for the wages paid for the services of “workers” engaged in the harvesting of cucumbers providing:

DWD 272.01(5)(b)1. 1. That the processor or the processor’s agent directly or indirectly pays each “worker” performing services in the harvesting of cucumbers or,

DWD 272.01(5)(b)2. 2. That the processor or the processor’s agent has the right (whether exercised or not) to terminate the services of the “worker” or to transfer a worker’s services from one grower to another.

DWD 272.01(8) (8) “Industry” means a trade, business, industry, or branch thereof, or group of industries in which individuals are gainfully employed.

DWD 272.01(9) (9) A “minor” shall mean any person under 18 years of age.

DWD 272.01(9m) (9m) “Minor employee” means a minor who is paid at the applicable minor minimum wage rate.

DWD 272.01(10) (10) “Month” means 30 days.

DWD 272.01(11) (11) “Opportunity employee” means an employee who is not yet 20 years old, during the first 90 consecutive days after the employee is initially employed by the employer.

DWD 272.01(12) (12) “Tipped employee” means any employee engaged in an occupation in which they customarily and regularly receive tips or gratuities from patrons or others.

DWD 272.01 History History: Cr. Register, July, 1978, No. 271, eff. 8-1-78; cr. (15), Register, August, 1987, No. 380, eff. 9-1-87; cr. (16), Register, June, 1989, No. 402, eff. 7-1-89; renum. (3) to (16) to be (4) to (9), (12), (15), (13), (17), (3), (16), (14) and (11) and am. (11), cr. (10), Register March, 1990, No. 411, eff. 4-1-90; r. (6) and (7), Register, February, 1992, No. 434, eff. 3-1-92; renum. (12) to (17) to be ILHR 272.09 (1) (g), (h), (j), (k), ILHR 272.01 (12) and ILHR 272.09 (1) (m), Register, February, 1996, No. 482, eff. 3-1-96; am. (4) and r. (11), Register, May, 1997, No. 497, eff. 6-1-97; emerg. cr. (11), eff. 5-31-97; cr. (11), Register, September, 1997, No. 501, eff. 10-1-97; emerg. cr. (9m) eff. 6-1-05; CR 05-056: cr. (9m) Register August 2005 No. 596, eff. 11-1-05.

DWD 272.02 DWD 272.02 Applicability of orders. The rates prescribed in this chapter shall apply to all employees, including indentured apprentices, employed at private employments including nonprofit organizations, whether paid on a time, piece rate, commission, or other basis.

DWD 272.02 History History: Cr. Register, July, 1978, No. 271, eff. 8-1-78.

DWD 272.025 DWD 272.025 Statement of intent. Nothing contained in s. DWD 272.03 prohibits an employer from paying more than the minimum rates listed in this chapter or from treating an employee as a probationary employee for less than the number of days specified in this chapter.

DWD 272.025 History History: Cr. Register, June, 1989, No. 402, eff. 7-1-89; correction made under s. 13.93 (2m) (b) 7., Stats., Register, February, 1996, No. 482.

DWD 272.03 DWD 272.03 Minimum rates.

DWD 272.03(1) (1) Minimum rates. This subsection is effective on July 24, 2009. Except as provided in ss. DWD 272.05 to 272.09, no employer may employ any employee in any occupation, trade, or industry at a lesser hourly rate than as follows:

DWD 272.03(1)(a) (a) All employees except opportunity and minor employees $7.25 per hour.

DWD 272.03(1)(b) (b) Minor employees $7.25 per hour.

DWD 272.03(1)(c) (c) Opportunity employees $5.90 per hour.

DWD 272.03(1m) (1m) Minimum rates. This subsection is in effect from June 1, 2006, to July 23, 2009. Except as provided in ss. DWD 272.05 to 272.09, no employer may employ any employee in any occupation, trade, or industry at a lesser hourly rate than as follows:

DWD 272.03(1m)(a) (a) All employees except opportunity and minor employees $6.50 per hour.

DWD 272.03(1m)(b) (b) Opportunity and minor employees $5.90 per hour.

DWD 272.03(2) (2) Tips. Where tips or gratuities are received by the employee from patrons or others, the employer may pay the minimum wage rate established by this subsection, providing the employer can establish by its payroll records that for each week where credit is taken, when adding the tips received to the wages paid, no less than the minimum rate prescribed in sub. (1), was received by the employee. The minimum rate shall be the rate established in par. (a).

DWD 272.03(2)(a) (a) Minimum rates for tipped employees. All employees except opportunity employees $2.33 per hr.

DWD 272.03(2)(am) (am) Opportunity employees. Opportunity employees $2.13 per hour.

DWD 272.03(2)(b) (b) Burden of proof.

DWD 272.03(2)(b)1. 1. When the employer elects to take tip credit the employer must have a tip declaration signed by the tipped employee each pay period and show on the payroll records that any required social security or taxes have been withheld each pay period to show that when adding the tips received to the wages paid by the employer, no less than the minimum rate was received by the employee. When the employer’s time and payroll records do not contain these requirements, no tip credit shall be allowed.

DWD 272.03(2)(b)2. 2. The department may refuse to take action to collect minimum wage deficiencies for a tipped employee who has refused or failed to file an accurate signed tip declaration for the employer each pay period.