102.078 Election by real estate firm.
(1) A firm, as defined in s. 452.01 (4w), may elect to name as its employee for purposes of this chapter a real estate broker or salesperson who is excluded under s. 452.38 by an endorsement on its policy of worker's compensation insurance or, if the firm is self-insured under s. 102.28 (2) (b), by filing a declaration with the department in the manner provided in s. 102.31 (2) (a) naming the real estate broker or salesperson as an employee of the firm for purposes of this chapter. A declaration under this subsection shall state all of the following:
(a) The name of the real estate broker or salesperson to be covered under this chapter.
(b) That a written agreement has been entered into that provides that the real estate broker or salesperson shall not be treated as an employee for federal and state tax purposes.
(c) That 75 percent or more of the compensation related to sales or other output, as measured on a calendar year basis, paid to the real estate broker or salesperson under the written agreement specified in par. (b) is directly related to the brokerage services performed by the real estate broker or salesperson on behalf of the firm.
(2) A firm, as defined in s. 452.01 (4w), may revoke a declaration under sub. (1) by providing written notice to the department in the manner provided in s. 102.31 (2) (a) and to the real estate broker or salesperson named in the declaration. A revocation under this subsection is effective 30 days after the department receives notice of that revocation.
History: 2015 a. 258.
Structure Wisconsin Statutes & Annotations
Wisconsin Statutes & Annotations
Chapter 102 - Worker's compensation.
102.03 - Conditions of liability.
102.04 - Definition of employer.
102.05 - Election by employer, withdrawal.
102.06 - Joint liability of employer and contractor.
102.075 - Election by sole proprietor, partner or member.
102.076 - Election by corporate officer.
102.077 - Election by school district or private school.
102.078 - Election by real estate firm.
102.08 - Administration for state employees.
102.11 - Earnings, method of computation.
102.12 - Notice of injury, exception, laches.
102.123 - Statement of employee.
102.125 - Fraud reporting, investigation, and prosecution.
102.13 - Examination; competent witnesses; exclusion of evidence; autopsy.
102.14 - Jurisdiction of department and division; advisory committee.
102.16 - Submission of disputes, contributions by employees.
102.17 - Procedure; notice of hearing; witnesses, contempt; testimony, medical examination.
102.175 - Apportionment of liability.
102.18 - Findings, orders and awards.
102.19 - Alien dependents; payments through consular officers.
102.195 - Employees confined in institutions; payment of benefits.
102.21 - Payment of awards by local governmental units.
102.22 - Penalty for delayed payments; interest.
102.25 - Appeal from judgment on award.
102.27 - Claims and awards protected; exceptions.
102.28 - Preference of claims; worker's compensation insurance.
102.29 - Third party liability.
102.30 - Other insurance not affected; liability of insured employer.
102.31 - Worker's compensation insurance; policy regulations.
102.315 - Worker's compensation insurance; employee leasing companies.
102.32 - Continuing liability; guarantee settlement, gross payment.
102.33 - Forms and records; public access.
102.38 - Records and reports of payments.
102.40 - Reports not evidence in actions.
102.42 - Incidental compensation.
102.425 - Prescription and nonprescription drug treatment.
102.43 - Weekly compensation schedule.
102.45 - Benefits payable to minors; how paid.
102.47 - Death benefit, continued.
102.48 - Death benefit, continued.
102.49 - Additional death benefit for children, state fund.
102.52 - Permanent partial disability schedule.
102.53 - Multiple injury variations.
102.54 - Injury to dominant hand.
102.55 - Application of schedules.
102.555 - Occupational deafness; definitions.
102.565 - Toxic or hazardous exposure; medical examination; conditions of liability.
102.57 - Violations of safety provisions, penalty.
102.58 - Decreased compensation.
102.59 - Preexisting disability, indemnity.
102.60 - Minor illegally employed.
102.61 - Indemnity under rehabilitation law.
102.62 - Primary and secondary liability; unchangeable.
102.64 - Attorney general shall represent state and commission.
102.65 - Work injury supplemental benefit fund.
102.66 - Payment of certain barred claims.
102.75 - Administrative expenses.
102.80 - Uninsured employers fund.
102.81 - Compensation for injured employee of uninsured employer.
102.82 - Uninsured employer payments.
102.83 - Collection of uninsured employer payments.
102.835 - Levy for delinquent payments.
102.84 - Preference of required payments.
102.85 - Uninsured employers; penalties.