SB45,927,114108.17 (2) (a) Except as provided in par. (b) and subject to sub. (2b) and s.
5108.185, every employer that is subject to a contribution requirement shall file
6quarterly reports of contributions required under this chapter with the
7department, and pay contributions to the department, in such manner as the
8department prescribes. Each contribution report and payment is due at the close of
9the month next following the end of the applicable calendar quarter, except as
10authorized in sub. (2c) or as the department may assign a later due date pursuant
11to sub. (1m) or general department rules.

SB45,927,2212(b) The department may electronically provide a means whereby an employer
13that files its employment and wage reports electronically may determine the
14amount of contributions due for payment by the employer under s. 108.18 for each
15quarter. If an employer that is subject to a contribution requirement files its
16employment and wage reports under s. 108.205 (1) electronically, in the manner
17prescribed by the department for purposes of this paragraph under s. 108.205 (2),
18the department may require the employer to determine electronically the amount of
19contributions due for payment by the employer under s. 108.18 for each quarter. In
20such case, the employer is excused from filing contribution reports under par. (a).
21The employer shall pay the amount due for each quarter by the due date specified in
22par. (a).

1108.17 (2b) The department shall prescribe a form and methodology for filing
2contribution reports under sub. (2) electronically. Each employer of 25 or more
3employees, as determined under s. 108.22 (1) (ae), that does not use an and
4employer agent to file its contribution reports under this section shall file its
5contribution reports electronically in the manner and form prescribed by the
6department. Each employer that becomes subject to an electronic reporting
7requirement under this subsection shall file its initial report under this subsection
8for the quarter during which the employer becomes subject to the reporting
9requirement. Once an employer becomes subject to a reporting requirement under
10this subsection, it shall continue to file its reports under this subsection unless that
11requirement is waived by the department unless the employer demonstrates good
12cause, as specified in s. 108.022, for being unable to file contribution reports
13electronically.

SB45,929,217108.185 Payment of contributions and reimbursements; good cause.
18Each employer, employer agent, person liable under s. 108.22 (9), and private
19agency liable under s. 108.22 (10) shall pay all contributions, reimbursements,
20interest, penalties, assessments, and other amounts due under this chapter by
21means of electronic funds transfer or another electronic method as approved by the
22department unless the employer, employer agent, person, or private agency

1demonstrates good cause, as specified in s. 108.022, for being unable to pay such
2amounts electronically.

SB45,929,166108.205 (2) Each employer of 25 or more employees, as determined under s.
7108.22 (1) (ae), that does not use an employer agent to file its reports under this
8section and employer agent shall file the quarterly report under sub. (1)
9electronically in the manner and form prescribed by the department. An employer
10that becomes subject to an electronic reporting requirement under this subsection
11shall file its initial report under this subsection for the quarter during which the
12employer becomes subject to the reporting requirement. Once an employer becomes
13subject to the reporting requirement under this subsection, the employer shall
14continue to file its quarterly reports under this subsection unless that requirement
15is waived by the department unless the employer demonstrates good cause, as
16specified in s. 108.022, for being unable to file reports electronically.

SB45,929,2318108.22 (1) (ac) In addition to any fee assessed under par. (a), the department
19may assess an employer or employer agent that is subject to the reporting
20requirement under s. 108.205 (2) and that fails to file its report in the manner and
21form prescribed under that subsection a penalty of $20 for each employee whose
22information is not reported in the that manner and form prescribed under s.
23108.205 (1m) (b) or (2).

SB45,930,62108.22 (1) (ad) 1. An employer agent that is subject to the reporting
3requirements under s. 108.17 (2g) (2b) and that fails to file a contribution report in
4accordance with s. 108.17 (2g) (2b) may be assessed a penalty by the department in
5the amount of $25 for each employer whose report is not filed electronically in the
6manner and form prescribed by the department.

SB45,930,158108.22 (1) (af) In addition to the fee assessed under par. (a), the department
9may assess an employer or employer agent a person that is subject to a requirement
10required to make contributions a payment to the department by means of an
11electronic funds transfer method under s. 108.17 (7) 108.185 and that pays
12contributions makes the payment by any method inconsistent with s. 108.17 (7)
13108.185 a penalty of the greater of $50 or an amount equal to one-half of one 1
14percent of the total contributions amount paid by the employer or employer agent
15person for the quarter in which the violation occurs.

SB45,930,2318108.221 (1) (a) (intro.) Any employer described in s. 108.18 (2) (c) or engaged
19in the painting or drywall finishing of buildings or other structures who knowingly
20and intentionally provides false information to the department for the purpose of
21misclassifying or attempting to misclassify an individual who is an employee of the
22employer as a nonemployee shall, for each incident, be assessed a penalty by the
23department as follows:

SB45,931,4

11. For each act occurring before the date of the first determination of a
2violation of this subsection, the employer shall be assessed a penalty in the amount
3of $500 for each employee who is misclassified, but not to exceed $7,500 per
4incident.

SB45,931,86108.221 (1) (a) 2. For each act occurring after the date of the first
7determination of a violation of this subsection, the employer shall be assessed a
8penalty in the amount of $1,000 for each employee who is misclassified.

SB45,931,1411108.221 (2) (intro.) Any employer described in s. 108.18 (2) (c) or engaged in
12the painting or drywall finishing of buildings or other structures who, through
13coercion, requires an individual to adopt the status of a nonemployee shall be
14assessed a penalty by the department as follows:

SB45,931,1715(a) For each act occurring before the date of the first determination of a
16violation of this subsection, the employer shall be assessed a penalty in the amount
17of $1,000 for each individual so coerced, but not to exceed $10,000 per calendar year.

SB45,931,2119108.221 (2) (b) For each act occurring after the date of the first determination
20of a violation of this subsection, the employer shall be assessed a penalty in the
21amount of $2,000 for each individual so coerced.