Wisconsin Statutes & Annotations
Chapter 108 - Unemployment insurance and reserves.
108.067 - Professional employer organizations and leasing agreements.

108.067 Professional employer organizations and leasing agreements.
(1) Each professional employer organization that enters into an employee leasing agreement with a client during any calendar quarter shall submit to the department, no later than the due date for payment of contributions under s. 108.17 (2) relating to that quarter, in the form prescribed by the department, a report disclosing the identity of that client and such other information as the department prescribes.
(2) If a professional employer organization and client terminate an employee leasing agreement, the professional employer organization and client shall notify the department within 10 working days of the termination.
(3) Notwithstanding s. 108.02 (13) (i), if an employer that is a client of a professional employer organization enters into an employee leasing agreement with the organization that results in the discontinuance of all employees of the employer who are engaged in employment, the department shall maintain the employer account of the client for a period of 5 full calendar years after the beginning of the agreement. If the employee leasing agreement is terminated prior to the end of the 5-year period, the client shall so notify the department and resume all responsibilities as the employer of its employees under this chapter as of the date of termination. Section 108.02 (13) (i) applies if the employee leasing agreement is terminated before the end of the 5-year period and the conditions for termination of coverage set forth in s. 108.02 (13) (i) exist.
History: 2001 a. 35; 2007 a. 59.

Structure Wisconsin Statutes & Annotations

Wisconsin Statutes & Annotations

Chapter 108 - Unemployment insurance and reserves.

108.01 - Public policy declaration.

108.015 - Construction.

108.02 - Definitions.

108.025 - Coverage of certain corporate officers and limited liability company members.

108.03 - Payment of benefits.

108.04 - Eligibility for benefits.

108.05 - Amount of benefits.

108.06 - Benefit entitlement.

108.062 - Work-share programs; benefit payments.

108.065 - Determination of employer.

108.066 - Seasonal employers and seasons.

108.067 - Professional employer organizations and leasing agreements.

108.068 - Treatment of limited liability companies and members.

108.07 - Liability of employers.

108.08 - Notification.

108.09 - Settlement of benefit claims.

108.095 - False statements or representations to obtain benefits payable to other persons.

108.10 - Settlement of issues other than benefit claims.

108.101 - Effect of finding, determination, decision or judgment.

108.105 - Suspension of agents.

108.11 - Agreement to contribute by employees void.

108.12 - Waiver of benefit void.

108.13 - Deductions from benefit payments.

108.133 - Testing for controlled substances.

108.135 - Income tax withholding.

108.14 - Administration.

108.141 - Extended benefits.

108.142 - Wisconsin supplemental benefits.

108.145 - Disaster unemployment assistance.

108.15 - Benefits for public employees.

108.151 - Financing benefits for employees of nonprofit organizations.

108.152 - Financing benefits for employees of Indian tribes.

108.155 - Liability of reimbursable employers for identity theft.

108.16 - Unemployment reserve fund.

108.161 - Federal administrative financing account.

108.162 - Employment security buildings and equipment.

108.17 - Payment of contributions.

108.18 - Contributions to the fund.

108.19 - Contributions to the administrative account and unemployment interest payment and program integrity funds.

108.20 - Administrative account.

108.205 - Quarterly wage reports.

108.21 - Record and audit of payrolls.

108.22 - Timely reports, notices and payments.

108.221 - Misclassification; administrative assessments.

108.223 - Financial record matching program.

108.225 - Levy for delinquent contributions or benefit overpayments.

108.227 - License denial, nonrenewal, discontinuation, suspension and revocation based on delinquent unemployment insurance contributions.

108.23 - Preference of required payments.

108.24 - Penalties.

108.245 - Recovery of erroneous payments from fund.

108.26 - Saving clause.