Wisconsin Code § 108.14

Administration
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(1) This chapter shall be administered by the department.
(2) The department may adopt and enforce all rules which it
finds necessary or suitable to carry out this chapter. The department shall make a copy of such rules available to any person upon
request. The department may require from any employing unit
which employs one or more individuals to perform work in this
state any reports on employment, wages, hours and related matters which it deems necessary to carry out this chapter.
(2e) The department may provide a secure means of electronic interchange between itself and employing units, claimants,
and other persons that, upon request to and with prior approval by
the department, may be used for departmental transmission or receipt of any document specified by the department that is related
to the administration of this chapter in lieu of any other means of
submission or receipt specified in this chapter. If a due date is established by statute for the receipt of any document that is submitted electronically to the department under this subsection,
then that submission is timely only if the document is submitted
by midnight of the statutory due date.
(2m) In the discharge of their duties under this chapter an ap-

peal tribunal, commissioner or other authorized representative of
the department or commission may administer oaths to persons
appearing before them, take depositions, certify to official acts,
and by subpoenas, served in the manner in which circuit court
subpoenas are served, compel attendance of witnesses and the
production of books, papers, documents and records necessary or
convenient to be used by them in connection with any investigation, hearing or other proceeding under this chapter. A party’s attorney of record may issue a subpoena to compel the attendance
of a witness or the production of evidence. A subpoena issued by
an attorney must be in substantially the same form as provided in
s. 805.07 (4) and must be served in the manner provided in s.
805.07 (5). The attorney shall, at the time of issuance, send a
copy of the subpoena to the appeal tribunal or other representative of the department responsible for conducting the proceeding.
However, in any investigation, hearing or other proceeding involving the administration of oaths or the use of subpoenas under
this subsection due notice shall be given to any interested party
involved, who shall be given an opportunity to appear and be
heard at any such proceeding and to examine witnesses and otherwise participate therein. Witness fees and travel expenses involved in proceedings under this chapter may be allowed by the
appeal tribunal or representative of the department at rates specified by department rules, and shall be paid from the administrative account.
(3) The department may appoint, employ and pay as many
persons as it deems necessary to administer and to carry out the
purposes of this chapter, and may make all other expenditures of
any kind and take any other action consistent herewith which it
deems necessary or suitable to this end.
(3m) In any court action to enforce this chapter the department, the commission, and the state may be represented by any licensed attorney who is an employee of the department or the
commission and is designated by either of them for this purpose
or at the request of either of them by the department of justice. If
the governor designates special counsel to defend, in behalf of the
state, the validity of this chapter or of any provision of Title IX of
the social security act, the expenses and compensation of the special counsel and of any experts employed by the department in
connection with that proceeding may be charged to the administrative account. If the compensation is being determined on a
contingent fee basis, the contract is subject to s. 20.9305.
(4) The department may create as many employment districts
and district appeal boards and may establish and maintain as
many free public employment offices as it deems necessary to
carry out the provisions of this chapter. The department shall
have power to finance either partly or completely such public employment offices as it deems necessary under this chapter, from
the funds appropriated to the department for its expenses under
this chapter, whether or not the political subdivision in which
such office is located agrees to pay or does pay any part of the expenses of such office.
(5) (a) The council on unemployment insurance shall advise
the department in carrying out the purposes of this chapter. The
council shall submit its recommendations with respect to amendments of this chapter to each regular session of the legislature,
and shall report its views on any pending bill relating to this chapter to the proper legislative committee.
(ag) The vote of 7 of the voting members of the council on unemployment insurance is required for the council to act on a matter before it.
(ar) The department shall present to the council on unemployment insurance every proposal initiated by the department for
changes in this chapter and shall seek the council’s concurrence
with the proposal. The department shall give careful consideration to every proposal submitted by the council for legislative or
administrative action and shall review each legislative proposal
for possible incorporation into departmental recommendations.
(b) Under its authority in s. 15.04 (1) (c), the department may
appoint employment councils for industries and local districts.
Each such council shall be subject to the membership requirements of s. 15.227 (3).
(6) It shall be one of the purposes of this chapter to promote
the regularization of employment in enterprises, localities, industries and the state. The department, with the advice and aid of
any employment councils appointed under sub. (5) (b) and the
council on unemployment insurance, shall take all appropriate
steps within its means to reduce and prevent unemployment. The
department shall also conduct continuing research relating to the
current and anticipated condition of the fund to ensure the continued availability of benefits to unemployed individuals under this
chapter. To these ends the department may employ experts, and
may carry on and publish the results of any investigations and research which it deems relevant, whether or not directly related to
the other purposes and specific provisions of this chapter. At
least once a year the department shall compile and publish a summary report stating the experience of employer accounts, without
naming any employer, and covering such other material as it
deems significant in connection with the operations and purposes
of this chapter.
(7) (a) The records made or maintained by the department or
commission in connection with the administration of this chapter
are confidential and shall be open to public inspection or disclosure only to the extent that the department or commission permits
in the interest of the unemployment insurance program. No person may permit inspection or disclosure of any record provided to
it by the department or commission unless the department or
commission authorizes the inspection or disclosure.
(b) The department may provide records made or maintained
by the department in connection with the administration of this
chapter to any government unit, corresponding unit in the government of another state or any unit of the federal government. No
such unit may permit inspection or disclosure of any record provided to it by the department unless the department authorizes
the inspection or disclosure.
(bm) Upon request of the department of revenue, the department may provide information, including social security numbers, concerning claimants to the department of revenue for the
purpose of administering state taxes, identifying fraudulent tax
returns, providing information for tax-related prosecutions, or locating persons or the assets of persons who have failed to file tax
returns, who have underreported their taxable income, or who are
delinquent debtors. The department of revenue shall adhere to
the limitation on inspection and disclosure of the information under par. (b).
(c) The department may provide for the printing and distribution of such number of copies of any forms, records, decisions,
regulations, rules, pamphlets or reports, related to the operation
of this chapter, as it deems advisable for the effective operation
thereof.
(8) (a) The department may enter into administrative arrangements with any agency similarly charged with the administration of any other unemployment insurance law, for the purpose
of assisting the department and such agencies in paying benefits
under the several laws to employees while outside their territorial
jurisdictions. Such arrangements may provide that the respective
agencies shall, for and on behalf of each other, act as agents in effecting registration for work, notices of unemployment, and any
other certifications or statements relating to an employee’s claim
for benefits, in making investigations, taking depositions, holding

hearings, or otherwise securing information relating to coverage
or contribution liability or benefit eligibility and payments; and
in such other matters as the department may consider suitable in
effecting the purpose of these administrative arrangements.
(b) An employee’s eligibility to receive benefits based on
wages earned in employment in this state may be established
through arrangements authorized in this subsection, and the employee shall then be paid the benefits due him or her under this
chapter.
(c) Any person who willfully makes a false statement or misrepresentation regarding a benefit claim, to the employment security agency of another state acting under any administrative arrangement authorized in this subsection, shall be punished in the
manner provided in s. 108.24.
(8m) (a) The department may enter into reciprocal arrangements, with any agency administering another unemployment insurance law, whereby all the services performed by an individual
for a single employing unit, which services are customarily performed in more than one state or jurisdiction, shall be deemed to
be employment covered by the law of a specified state or jurisdiction in which a part of such services are performed, or in which
such individual has residence, or in which such employing unit
maintains a place of business; provided there is in effect, as to
such services, an election by such employing unit, approved by
the agency administering the specified law, pursuant to which all
the services performed by such individual for such employing
unit are deemed to be employment covered by such law.
(b) If the federal unemployment tax act is so amended as to
make subject thereto remuneration paid for any maritime employment excluded under s. 108.02 (15) (k) 17., such exclusion under
this chapter shall cease if the department enters into a reciprocal
arrangement with respect to such employment pursuant to this
paragraph, as of the effective date of such arrangement. The department may enter into reciprocal arrangements with the appropriate agencies of other states with respect to such maritime services, whereby all such services by an individual for a single employer, wherever performed, shall be deemed performed wholly
within this state or within any such other state. Any such services
thus deemed performed in Wisconsin shall also be deemed “employment” covered by this chapter, and the election requirement
of s. 108.02 (15) (c) 2. shall not apply.
(8n) (a) The department shall enter into a reciprocal arrangement approved by the U.S. secretary of labor under 26 USC 3304
(a) (9) (B), to provide more equitable benefit coverage for individuals whose recent work has been covered by the unemployment insurance laws of 2 or more jurisdictions.
(b) Arrangements under par. (a) may provide, as to any individual whose employment has been covered by this chapter and
by the unemployment insurance law of one or more other participating jurisdictions, for transfer by the department to another
agency of relevant records or information, and the acceptance and
use of the records and information, in combination with similar
data from other jurisdictions, by the other agency, as a basis for
computing and paying benefits under the law administered by the
other agency. Reciprocally, arrangements under par. (a) may provide for similar acceptance, combination and use by the department of data received from other jurisdictions to compute and
pay benefits under this chapter.
(c) Arrangements under par. (a) shall provide for mutual acceptance by the participating agencies of data supplied under par.
(b), including reasonable estimates of relevant data not otherwise
available in the transferring agency.
(d) Arrangements under par. (a) shall specify an equitable basis for reimbursing the unemployment fund of each participating
jurisdiction for any benefits paid therefrom on the basis of covered employment in, and data supplied by the agency of, another
participating jurisdiction, out of the unemployment fund of the
other jurisdiction.
(e) The department shall charge this state’s share of any benefits paid under this subsection to the account of each employer by
which the employee claiming benefits was employed in the applicable base period, in proportion to the total amount of wages he
or she earned from each employer in the base period, except that
if s. 108.04 (1) (f), (5), (5g), (7) (a), (c), (cg), (e), (L), (q), (s), or
(t), (7m) or (8) (a) to (c), 108.07 (3) , (3r), or (5) (am) 2. , or
108.133 (3) (f) would have applied to employment by such an
employer who is subject to the contribution requirements of ss.
108.17 and 108.18, the department shall charge the share of benefits based on employment with that employer to the fund’s balancing account, or, if s. 108.04 (1) (f), (5), or (5g) or 108.07 (3)
would have applied to an employer that is not subject to the contribution requirements of ss. 108.17 and 108.18, the department
shall charge the share of benefits based on that employment in accordance with s. 108.07 (5) (am) 1. and 2. The department shall
also charge the fund’s balancing account with any other state’s
share of such benefits pending reimbursement by that state.
(f) To facilitate the application of arrangements under par. (a)
to this chapter, the department may, from data received by it under such arrangements, make reasonable estimates of quarterly
wages and may compute and pay benefits accordingly.
(8s) Notwithstanding s. 108.16 (10), the department may enter into or cooperate in arrangements or reciprocal agreements
with authorized agencies of other states or the U.S. secretary of
labor, or both, whereby:
(a) Overpayments of unemployment insurance benefits as determined under this chapter may be recouped from unemployment insurance benefits otherwise payable under the unemployment insurance law of another state, and overpayments of unemployment insurance benefits as determined under the unemployment insurance law of that other state may be recouped from unemployment insurance benefits otherwise payable under this
chapter; and
(b) Overpayments of unemployment insurance benefits as determined under applicable federal law, with respect to benefits or
allowances for unemployment provided under a federal program
administered by this state under an agreement with the U.S. secretary of labor, may be recouped from unemployment insurance
benefits otherwise payable under that program, or under the unemployment insurance law of this state or of another state or any
such federal unemployment benefit or allowance program administered by the other state under an agreement with the U.S. secretary of labor if the other state has in effect a reciprocal agreement
with the U.S. secretary of labor as authorized by 42 USC 503 (g)
(2), if the United States agrees, as provided in the reciprocal
agreement with this state entered into under 42 USC 503 (g) (2),
that overpayments of unemployment insurance benefits as determined under this chapter, and overpayments as determined under
the unemployment insurance law of another state which has in effect a reciprocal agreement with the U.S. secretary of labor as authorized by 42 USC 503 (g) (2), may be recouped from benefits
or allowances for unemployment otherwise payable under a federal program administered by this state or the other state under an
agreement with the U.S. secretary of labor.
(8t) If the agency administering another unemployment insurance law has overpaid benefits to an individual located in Wisconsin, and certifies to the department the facts involved and that
the individual is liable, under such law, to repay such benefits,
and requests the department to recover such overpayment, and
agrees to reimburse the department for any court costs incurred
by it in such recovery efforts, the department may in its own
name, but acting as agent for such other agency, collect such over-

payment by civil action, and shall pay the net amount recovered to
such other agency.
(9) The department may make its records relating to the administration of this chapter available to the Railroad Retirement
Board, and may furnish the Railroad Retirement Board, at the expense of said board, such copies thereof as said board deems necessary for its purposes. The department may afford reasonable
cooperation with every agency of the United States charged with
the administration of any unemployment insurance law. The department may make arrangements or agreements with the Railroad Retirement Board, or any other agency of the United States
charged with the administration of an unemployment insurance
law, with respect to the establishment, maintenance and use of
free employment service facilities, the taking and certifying of
claims, the making of investigations, and the supplying of other
information or services related to unemployment insurance, but
the department may not make or renew any such arrangement or
agreement unless it finds that its resulting administrative costs are
approximately covered or offset by the facilities, services and
payments to be made available thereunder by such federal agency.
Any moneys received by the department under this subsection
shall be paid into the federal administrative financing account under s. 108.161.
(9m) The department may afford reasonable cooperation
with any government agency charged with war-effort or post-war
planning responsibilities or with the administration of any system
of unemployment allowances or unemployment assistance or of
any other program designed to prevent or relieve unemployment.
All moneys payable to or received by this state for any program of
allowances pursuant to an agreement with any government or
nonprofit agency, whereby moneys are made available to the state
solely for that purpose, shall be paid to the state and shall
promptly be deposited by the department to the credit of a separate account therefor, with such custodians as the state may from
time to time select, who shall hold, release and transfer the cash
in any such account in a manner approved by the department of
administration. Payments from any such account shall be made
upon vouchers or drafts authorized by the department, in such
manner as the department of administration may from time to
time approve or prescribe. The treasurer of the unemployment
reserve fund shall serve as treasurer of any account under this
subsection. The bond of the treasurer, as required under ss. 19.01
(2) and 108.16 (4), shall likewise be conditioned upon the faithful
performance of the duties under this subsection by the treasurer
and the treasurer’s subordinates, in such additional amount as
may be fixed by the department. The treasurer shall report annually to the department of administration regarding receipts and
disbursements under this subsection.
(10) The department shall comply with requirements of the
U.S. secretary of labor to determine the degree of accuracy and
timeliness in the administration of this chapter with respect to
benefit payments, benefit determinations and revenue
collections.
(11) The department may require any employing unit which
employs one or more individuals to perform work in this state to
make such arrangements as will reasonably assure the department that the employing unit will keep such records, make such
reports, and pay such contributions as are required under this
chapter. Any employing unit which the department has notified,
through notice served on it or sent by registered mail to its lastknown address or served by publishing a notice under s.
180.1510 (4) (b) , that it is required to make such arrangements
and which fails to do so within 20 days after such notification
may, through proceedings instituted by the department in the circuit court for Dane County, be restrained from doing business in
this state until it has made such arrangements.
(12) (a) Consistently with the provisions of pars. (8) and (9)
of section 303 (a) of Title III of the federal social security act, all
moneys received in the federal administrative financing account
from any federal agency under said Title III shall be expended
solely for the purposes and in the amounts found necessary by
said agency for the proper and efficient administration of this
chapter.
(b) Consistently with said provisions of said Title III, any such
moneys, received prior to July 1, 1941, and remaining unencumbered on said date or received on or after said date, which, because of any action or contingency, have been lost or have been
expended for purposes other than, or in amounts in excess of,
those found necessary by said agency for the proper administration of this chapter, shall be replaced within a reasonable time.
This paragraph is the declared policy of this state, as enunciated
by the 1941 legislature, and shall be implemented as further provided in this subsection.
(c) If it is believed that any amount of money thus received
has been thus lost or improperly expended, the department on its
own motion or on notice from said agency shall promptly investigate and determine the matter and shall, depending on the nature
of its determination, take such steps as it may deem necessary to
protect the interests of the state.
(d) If it is finally determined that moneys thus received have
been thus lost or improperly expended, then the department shall
either make the necessary replacement from those moneys in the
administrative account specified in s. 108.20 (2m) or shall submit, at the next budget hearings conducted by the governor and at
the budget hearings conducted by the next legislature convened in
regular session, a request that the necessary replacement be made
by an appropriation from the general fund.
(e) This subsection shall not be construed to relieve this state
of any obligation existing prior to its enactment with respect to
moneys received prior to July 1, 1941, pursuant to said Title III.
(13) The department may, with the advice of the council on
unemployment insurance, by general rule modify or suspend any
provision of this chapter if and to the extent necessary to permit
continued certification of this chapter for grants to this state under Title III of the federal social security act and for maximum
credit allowances to employers under the federal unemployment
tax act.
(14) The department shall fully cooperate with the agencies
of other states, and shall make every proper effort within its
means, to oppose and prevent any further action which would in
its judgment tend to effect complete or substantial federalization
of state unemployment insurance funds or state employment security programs.
(15) The department may make, and may cooperate with
other appropriate agencies in making, studies as to the practicality and probable cost of possible new state-administered social
security programs, and the relative desirability of state, rather
than national, action in any such field.
(16) The department shall have duplicated or printed, and
shall distribute without charge, such employment security reports, studies and other materials, including the text of this chapter and instructional or explanatory pamphlets for employers or
workers, as it deems necessary for public information or for the
proper administration of this chapter; but the department may
collect a reasonable charge, which shall be credited to the administrative account, for any such item the cost of which is not fully
covered by federal administrative grants.
(17) To help provide suitable quarters for the administration
of this chapter at the lowest practicable long-run cost, the department may, with the governor’s approval and subject to all relevant
statutory requirements, use part of the moneys available for such

administration under s. 20.445 (1) (n) to buy suitable real property, or to help construct suitable quarters on any state-owned
land, or for the long-term rental or rental-purchase of suitable
land and quarters. In each such case full and proper use shall be
made of any federal grants available for the administration of this
chapter.
(18) No later than the end of the month following each quarter in which the department expends moneys derived from assessments levied under s. 108.19 (1e), the department shall submit a
report to the council on unemployment insurance describing the
use of the moneys expended and the status at the end of the quarter of any project for which moneys were expended.
(19) No later than March 15 annually, the department shall
prepare and furnish to the council on unemployment insurance a
report summarizing the department’s activities related to detection and prosecution of unemployment insurance fraud in the preceding year. The department shall include in the report information about audits conducted by the department under sub. (20),
including the number and results of audits performed, in the previous year.
(20) The department shall conduct random audits on
claimants for benefits under this chapter to assess compliance
with the work search requirements under s. 108.04 (2) (a) 3.
(21) The department shall maintain a portal on the Internet
that allows employers to log in and file with the department complaints related to the administration of this chapter.
(22) The commission shall maintain a searchable, electronic
database of significant decisions made by the commission on
matters under this chapter for the use of attorneys employed by
the department and the commission and other individuals employed by the department and the commission whose duties necessitate use of the database.
(23) (a) The department shall create and periodically update
a handbook for the purpose of informing employers that are or
may be subject to this chapter about the provisions and requirements of this chapter.
(b) The department shall include all of the following in the
handbook:
1. Information about the function and purpose of unemployment insurance under this chapter.
2. A description of the rights and responsibilities of employers under this chapter, including the rights and responsibilities associated with hearings to determine whether claimants are eligible for benefits under this chapter.
3. A description of the circumstances under which workers
are generally eligible and ineligible for benefits under this
chapter.
4. Disclaimers explaining that the contents of the handbook
may not be relied upon as legally enforceable and that adherence
to the content does not guarantee a particular result for a decision
under this chapter.
5. A line to allow an individual employed by an employer to
sign to acknowledge that the individual is aware of the contents of
the handbook.
(c) The department shall make the handbook available on the
Internet.
(d) The department shall distribute printed copies of the
handbook to persons who request a copy and may charge a fee as
provided in s. 20.908 for the costs of printing and distribution.
(24) The department shall provide information to employers
concerning the financing of the unemployment insurance system,
including the computation of reserve percentages and their effect
upon the contribution and solvency rates of employers, and shall
post this information on the Internet. If the department provided
a statement of account to any employer, the department shall include the same information on the statement. In addition, the department shall provide the same information in writing to each
employer who becomes newly subject to a requirement to pay
contributions or reimbursements under this chapter.
(25) (a) In this section, “appeal tribunal” includes appeal tribunals under s. 108.09 (3) (a) 1., 2., and 3.
(b) The department shall conduct an initial training for all individuals who serve as appeal tribunals to prepare them to be able
to perform the duties of appeal tribunals established under this
chapter.
(c) The department shall require each individual who serves
as an appeal tribunal to satisfy continuing education requirements, as prescribed by the department.
(26) The department shall prescribe by rule a standard affidavit form that may be used by parties to appeals under ss.
108.09, 108.095, and 108.10 and shall make the form available to
employers and claimants. The form shall be sufficient to qualify
as admissible evidence in a hearing under this chapter if the authentication is sufficient and the information set forth by the affiant is admissible, but its use by a party does not eliminate the
right of an opposing party to cross examine the affiant concerning the facts asserted in the affidavit.
(27) (a) 1. The department of workforce development shall,
in cooperation with the department of administration as required
under subch. VII of ch. 16, undertake a project to update its information technology systems used for processing and paying claims
for benefits. The department shall seek and exhaust any federal
funding available to use for the project, including any funding
made available by federal COVID-19 relief legislation.
2. The project under this paragraph shall be undertaken no
later than June 30, 2021, except that if the departments are unable
to undertake the project by that date, the department may request
from the joint committee on finance an extension not to exceed
90 days in a written submission that includes a report on the
progress on the project and the reason an extension is needed. If
the cochairpersons of the joint committee on finance do not notify the department within 14 working days after the date of the
request for an extension under this subdivision that the committee
has scheduled a meeting for the purpose of reviewing the extension request, the extension is considered granted. If, within 14
working days after the date of the request for an extension under
this subdivision, the cochairpersons of the committee notify the
department that the committee has scheduled a meeting for the
purpose of reviewing the extension request, the department may
consider the extension granted only upon approval by the
committee.
(b) A request for proposals for the project under par. (a) shall
be issued no later than March 29, 2021. The department of workforce development and the department of administration shall report to the joint committee on finance and the joint committee on
information policy and technology on the results of the request
for proposals.
(c) The department may submit to the joint committee on finance one or more requests to make supplementations or transfers under s. 13.101 (3) or (4) for the purpose of obtaining funding for the project under par. (a). If the joint committee on finance approves a request in whole or in part, the committee may
transfer moneys without making any of the findings required under s. 13.101 (3) or (4).
(d) The department may finance the project under par. (a) under a master lease entered into as provided in s. 16.76 (4).
(e) 1. The department of workforce development and the department of administration shall report to the joint committee on
finance and the joint committee on information policy and tech-

nology on the project under par. (a) as provided in subd. 2. Each
report prepared under this paragraph shall include all of the
following:
a. An overview of the project.
b. The status of the project, including targeted implementation dates.
c. An analysis of the cost of the project, how the project is being funded, and all resources being used to implement the project.
2. The department shall submit an initial report under subd.
1. no later than April 28, 2021. The department shall make additional reports each quarter, which shall be submitted no later than
the end of the month following each such quarter, for each succeeding quarter ending after the date of the initial report.
3. Subdivision 1. does not apply beginning on the date that
the project is considered complete, as determined by the joint
committee on finance.

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