108.23 Preference of required payments. In the event of an employer's dissolution, reorganization, bankruptcy, receivership, assignment for benefit of creditors, judicially confirmed extension proposal or composition, or any analogous situation including the administration of estates in circuit courts, the payments required of the employer under this chapter shall have preference over all claims of general creditors and shall be paid next after the payment of preferred claims for wages. If the employer is indebted to the federal government for taxes due under the federal unemployment tax act and a claim for the taxes has been duly filed, the amount of contributions which should be paid to allow the employer the maximum offset against the taxes shall have preference over preferred claims for wages and shall be on a par with debts due the United States, if by establishing the preference the offset against the federal tax can be secured under 26 USC 3302 (a) (3).
History: 1977 c. 449; 2021 a. 231.
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.