108.135 Income tax withholding.
(1) The department shall advise each claimant filing a new claim for unemployment insurance, at the time of filing the claim, that:
(a) Unemployment insurance is subject to federal and Wisconsin income taxes.
(b) Requirements exist under federal law pertaining to estimated tax payments.
(c) The claimant may elect to have federal income taxes and, if permitted under sub. (3), Wisconsin income taxes withheld and to change each election once during a benefit year.
(2) The department shall permit a claimant to elect to have federal income tax deducted and withheld from the claimant's benefit payments. Except as provided in sub. (5), if a claimant elects federal income tax withholding, the department shall deduct and withhold federal income tax at the rate specified in 26 USC 3402 (p) (2).
(3) The department may permit a claimant to elect to have state income tax deducted and withheld from the claimant's benefit payments. Except as provided in sub. (5), if the department permits and a claimant elects state income tax withholding, the department shall deduct and withhold state income tax at the rate specified by the department.
(4) The department shall permit a claimant to change each previously elected withholding status under sub. (2) or (3) one time within a benefit year.
(5) If any benefit payment due for a week under s. 108.05 (1) to (7), after making any deductions under s. 108.05 (10), is insufficient to equal the amounts required to be withheld under sub. (2) or (3), the department shall deduct and withhold the entire remaining benefit payment for that week.
(6) Upon making a deduction under this section, the department shall transfer the amount deducted from the fund to the federal internal revenue service or to the department of revenue.
(7) The department shall follow all procedures specified by the U.S. department of labor and the federal internal revenue service pertaining to the deducting and withholding of income tax.
History: 1995 a. 118; 1997 a. 39.
Structure Wisconsin Statutes & Annotations
Wisconsin Statutes & Annotations
Chapter 108 - Unemployment insurance and reserves.
108.01 - Public policy declaration.
108.025 - Coverage of certain corporate officers and limited liability company members.
108.04 - Eligibility for benefits.
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.
108.09 - 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.
108.142 - 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.
108.20 - 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.
108.23 - Preference of required payments.