In the case of an individual responsible for forfeitures
imposed on an employing unit under s.
108.04(11) (c), Stats., the individual is entitled to an
exemption from department levy of 75% of the individual's disposable earnings
pursuant to s.
108.225(16) (a), Stats. For purposes of computing the
amount of the exemption, the department shall provide the third party employer
with a worksheet to assist in computing the amount of the exemption that is
based on earnings per pay period and provides as follows:
(1) The department may levy 25% of the
individual's disposable earnings unless any of the following apply:
(a) The total aggregate of all levies against
an individual for the pay period will exceed 25% of the total of the
individual's disposable earnings plus prior levies for the pay
period.
(b) The total aggregate of
all levies against an individual for the pay period will exceed the amount by
which the individual's weekly disposable earnings exceed 30 times the federal
minimum hourly wage. If the pay period is other than weekly, the department
levy shall be calculated using the amount exempt for pay periods other than
weekly under s.
DWD 136.04.
(2) If the department may not levy 25% of the
individual's disposable earnings under sub. (1), the department may levy the
lesser of the following:
(a) The difference
between 25% of the total of the individual's disposable earnings plus prior
levies for the pay period, and the amount of prior levies in effect for the pay
period.
(b) The difference between
the individual's weekly disposable earnings and 30 times the federal minimum
hourly wage. If the pay period is other than weekly, the department levy shall
be calculated using the amount exempt for pay periods other than weekly under
s.
DWD 136.04.
Notes
Wis. Admin. Code Department of Workforce Development
DWD 136.02
CR 08-059: cr. Register
November 2008 No. 635, eff. 12-1-08.
Amended by,
corrections in (2) (b) (Note) made under s. 35.17, Stats.,
Register
May 2019 No. 761, eff. 6/1/2019.
Form UCT-8306-2-E is used to calculate the exemption. This
form is available from the Unemployment Insurance Division, Department of
Workforce Development, 201 East Washington Avenue, P.O. Box 7888, Madison,
Wisconsin 53707-7888.
