Wisconsin Code § 108.065

Determination of employer
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(1e) Except as provided in subs. (2) to (3m), if there is more than one employing
unit that has a relationship to an employee, the department shall
determine which of the employing units is the employer of the
employee by doing the following:
(a) Considering an employing unit’s right by contract and in
fact to:
1. Determine a prospective employee’s qualifications to perform the services in question and to hire or discharge the
employee.
2. Determine the details of the employee’s pay including the
amount of, method of, and frequency of changes in that pay.
3. Train the employee and exercise direction and control over
the performance of services by the employee and when and how
they are to be performed.
4. Impose discipline upon the employee for rule or policy infractions or unsatisfactory performance.
5. Remove the employee from one job or assign the employee
to a different job.
6. Require oral or written reports from the employee.
7. Evaluate the quantity and quality of the services provided
by the employee.
8. Assign a substitute employee to perform the services of an
employee if the employee is unavailable for work or is terminated
from work.
9. Assign alternative work to the employee if the employee is
removed from a particular job.
(b) Considering which employing unit:
1. Benefits directly or indirectly from the services performed
by the employee.
2. Maintains a pool of workers who are available to perform
the services in question.
3. Is responsible for employee compliance with applicable
regulatory laws and for enforcement of such compliance.
(c) If, after the application of pars. (a) and (b), a franchisor, as
defined in 16 CFR 436.1 (k), is determined to be the employer of
a franchisee, as defined in 16 CFR 436.1 (i), or of an employee of
a franchisee, applying sub. (4). The department shall apply sub.
(4) only as provided in this paragraph.
(2) (a) A temporary help company is the employer of an individual who the company engages in employment to perform services for a client or customer of the company.
(b) A professional employer organization is the employer of
the employees who it engages to perform services for its client,
including a corporate officer if the officer’s position is included
in the employee leasing agreement with the client.
(c) A corporation which pays wages to an employee who is
concurrently employed by that corporation and one or more related corporations for work performed for the corporation which
pays the wages and the related corporation or corporations is the
employer of that employee. For purposes of this subsection, if 2
or more corporations are related corporations at any time during
a quarter, they are related corporations during that entire quarter.
(3) A provider of home health care and personal care services
for medical assistance recipients under ch. 49 may elect to be the
employer of one or more employees providing those services. As
a condition of eligibility for election to be the employer of one or
more employees providing those services, the provider shall notify in writing the recipient of any such services of its election, for

purposes of the unemployment insurance law, to be the employer
of any worker providing such services to the recipient, and must
be treated as the employer by the federal internal revenue service
for purposes of federal unemployment taxes on the worker’s
services.
(3m) A private agency that serves as a fiscal agent or contracts with a fiscal intermediary to serve as a fiscal agent to recipients of services under ch. 46, 47, or 51 may elect to be the employer of one or more employees providing those services. As a
condition of eligibility for election to be the employer of one or
more employees providing those services, the private agency
shall notify in writing the recipient of any such services of its
election, for purposes of the unemployment insurance law, to be
the employer of any worker providing such services to the recipient, and must be treated as the employer under 26 USC 3301 to
3311 for purposes of federal unemployment taxes on the worker’s
services.
(4) (a) A franchisor, as defined in 16 CFR 436.1 (k) , is not
considered to be an employer of a franchisee, as defined in 16
CFR 436.1 (i), or of an employee of a franchisee, unless any of
the following applies:
1. The franchisor has agreed in writing to assume that role.
2. The franchisor has been found by the department to have
exercised a type or degree of control over the franchisee or the
franchisee’s employees that is not customarily exercised by a
franchisor for the purpose of protecting the franchisor’s trademarks and brand.
(b) This subsection shall be applied only as provided in sub.
(1e) (c).

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