Wis. Admin. Code Department of Workforce Development DWD 101.01 - Purpose

The definition of wages in s. 108.02(26), Stats., is patterned after the FUTA definition of wages found in 26 USC 3306(b). This chapter clarifies how the department shall apply the definition of wages in s. 108.02(26), Stats., for benefit purposes and to assess employer contributions to the unemployment insurance reserve fund. This chapter also specifies changes to the definition of wages in s. 108.02(26), Stats., and provides interpretations which may be inconsistent with those applied to 26 USC 3306(b), under the authority granted in s. 108.015, Stats.

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Wis. Admin. Code Department of Workforce Development DWD 101.01

Emerg. cr. eff. 2-19-93; cr. Register, May, 1993, No. 449, eff. 6-1-93; am. Register, October, 1994, No. 466, eff. 11-1-94; am. Register, September, 2000, No. 537, eff. 10-1-00. Amended by, CR 18-033: am. Register May 2019 No. 761, eff. 6/1/2019