108.221 Misclassification; administrative assessments.
(1)
(a) Any employer described in s. 108.18 (2) (c) or engaged in the painting or drywall finishing of buildings or other structures who knowingly and intentionally provides false information to the department for the purpose of misclassifying or attempting to misclassify an individual who is an employee of the employer as a nonemployee shall, for each incident, be assessed a penalty by the department in the amount of $500 for each employee who is misclassified, but not to exceed $7,500 per incident.
(b) The department shall consider the following nonexclusive factors in determining whether an employer described under par. (a) knowingly and intentionally provided false information to the department for the purpose of misclassifying or attempting to misclassify an individual who is an employee of the employer as a nonemployee:
1. Whether the employer was previously found to have misclassified an employee in the same or a substantially similar position.
2. Whether the employer was the subject of litigation or a governmental investigation relating to worker misclassification and the employer, as a result of that litigation or investigation, received an opinion or decision from a federal or state court or agency that the subject position or a substantially similar position should be classified as an employee.
(2) Any employer described in s. 108.18 (2) (c) or engaged in the painting or drywall finishing of buildings or other structures who, through coercion, requires an individual to adopt the status of a nonemployee shall be assessed a penalty by the department in the amount of $1,000 for each individual so coerced, but not to exceed $10,000 per calendar year.
(3) Assessments under subs. (1) and (2) shall be deposited in the unemployment program integrity fund.
History: 2015 a. 334.
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.