Comparison with federal regulations
Since 1988, federal law has required all States to have in effect, as a condition for compliance with federally aided assistance programs, a requirement that employers make quarterly reports of wages to the state.
Comparison with rules in adjacent states
Illinois:
Illinois requires that employers file wage reports either electronically or by paper on a printed packet together with the contribution report. The reports must be filed on or before the due date, the last day of the calendar month next following the calendar quarter. 56 Ill. Adm. Code s. 2760.120, .125 & 140.
Iowa:
Iowa requires that wage reports and contributions are due the last day of the month following the end of the calendar quarter. Contributions that are mailed must be postmarked by the due date. 871 Iowa Admin. Code s. 23.8 (96).
Michigan:
Michigan statutes require each employer to file a quarterly wage report on forms and at a time as the commission prescribes, but does not have rules interpreting the statute. Mich. Comp. Law s.
421.13
.
Minnesota:
Minnesota statutes require that employers file wage reports electronically and the state calculates the amount of contributions due for the employer. The contributions must be received by the department on or before the last day of the month following the end of the calendar quarter. Minn. Stat. s.
268.051
.
Summary of factual data and analytical methodologies
The department sought to conform the rule language to the changes made to the statutory provisions in
2007 Wis. Act 59
. In addition, the department reviewed the rule language carefully to eliminate provisions that are unnecessarily duplicative of statutory provisions to avoid the potential problem posed by statutory changes and outdated rule language.
Analysis used to determine effect on small businesses
The proposed rule incorporates the changes to chapter 108, Stats., contained in
2007 Wis. Act 59
, and will not have an additional effect on small business.
Small Business Fiscal Impact
The proposed rule incorporates the changes to chapter 108, Stats., contained in
2007 Wis. Act 59
, and will not have an additional effect on small business.
Fiscal Estimate
State fiscal effect
None.
Local government fiscal effect
None.
Agency Contact Person
Tracey Schwalbe, UI Research Attorney
Phone: (608) 266-9641
Notice of Hearing
Workforce Development
Unemployment Insurance, Chs. DWD 100-150
NOTICE IS HEREBY GIVEN that pursuant to ss.
108.14 (2)
,
108.22
, and
227.11 (2) (a)
, Stats., the Department of Workforce Development proposes to hold a public hearing to consider rules revising Chapter
DWD 110
, relating to unemployment insurance rules for coverage and related reports.
Hearing Information
Date:
Wednesday, July 21, 2010
Time:
1:00 p.m.
Location:
MADISON
GEF I Building, H306
201 E. Washington Avenue
Visitors to the GEF 1 building are requested to enter through the left East Washington Avenue door and register with the customer service desk. The entrance is accessible via a ramp from the corner of Webster Street and East Washington Avenue. If you have special needs or circumstances regarding communication or accessibility at the hearing, please call (608) 267-9403 at least 10 days prior to the hearing date. Accommodations such as ASL interpreters, English translators, or materials in audiotape format will be made available on request to the fullest extent possible.
Submittal of Written Comments and Copies of Proposed Rule
Interested persons are invited to appear at the hearing and will be afforded the opportunity to make an oral presentation of their positions. Persons making oral presentations are requested to submit their facts, views, and suggested rewording in writing.
An electronic copy of the proposed rules is available at
http://adminrules.wisconsin.gov
. This site allows you to view documents associated with this rule's promulgation, register to receive email notification whenever the Department posts new information about this rulemaking order, and submit comments and view comments by others during the public comment period. You may receive a paper copy of the rule or fiscal estimate by contacting: Tracey Schwalbe, Research Attorney, Unemployment Insurance Bureau of Legal Affairs, Department of Workforce Development, P.O. Box 8942, Madison, WI 53708.
Written comments on the proposed rules received at the above address, email, or through the
http://adminrules. wisconsin.gov
web site no later than
July 21, 2010
, will be given the same consideration as testimony presented at the hearing.
Analysis Prepared by the Department of Workforce Development
Statutory authority
Statutes interpreted
Related statute or rule
Explanation of agency authority
Chapter
108
, Stats., requires employers to maintain work records and to submit records to the department for inspection, and to submit other reports as required by the department to determine an employer's status and contribution liability. Sections
108.14(2)
and
227.11(2)
, Stats., authorize the department to adopt and enforce all rules the department finds necessary to carry out the requirements of Chapter
108
, Stats.
Plain language analysis
Wisconsin Act 59 in 2007 amended several provisions of Chapter
108
, Stats., related to how employers file reports with the department, the timeliness for filing reports, and the penalties for failing to do so. The proposed rule corresponds with the statutory changes in
2007 Wis. Act 59
. Section
108.17 (2) (b)
was amended in
2007 Wis. Act 59
to provide that employers may be excused from filing contribution reports if they file their wage reports electronically. Section
108.17 (7)
, Stats., was amended in
2007 Wis. Act 59
to provide that some employers must remit contributions or other payments due electronically. The proposed rule takes into account the statutory changes to allow filing of reports and payments electronically. The rule currently provides that the time to file a report is extended if it is mailed as long as the report is postmarked by the due date or 3 days past the due date. Pursuant to the statutes as amended by
2007 Wis. Act 59
, contribution reports and payments are due the last date of the month following a quarter; this obsolete provision is removed from the rule. The reference to due dates falling on holidays or weekends is repealed because it duplicates s. 108.22(1)(b), Stats.; however, legal holidays are clarified to also include any date the Unemployment Division is closed due to furlough, or due to inclement weather or other acts of nature. The rule currently refers to a $10,500 taxable wage base for computing the defined taxable payroll. The proposed rule refers to the taxable wage base as provided in ch.
108
, Stats., rather than naming the amount because the amount is scheduled to change over time. Finally, the department reviewed the rule to eliminate provisions that were repetitive or duplicated statutory provisions, and to edit for grammatical purposes.
Comparison with federal regulations
Since 1988, federal law has required all States to have in effect, as a condition for compliance with federally aided assistance programs, a requirement that employers make quarterly reports of wages to the state. There are no federal requirements governing how states receive contribution reports.
Comparison with rules in adjacent states
Illinois:
Illinois rules require that an employer must pay contributions due by check accompanied by a transmittal form. Employers with 250 or more employees must file quarterly reports electronically. Contributions are due on or before the last day of the month following the end of the quarter. Where the payment is made by mail, the reports are considered timely if the postmark bears a date within the prescribed time limit. Late payments are assessed interest at the rate of 2% per month. 56 Ill. Adm. Code ss. 2760.135-.60.
Iowa:
Iowa requires that wage reports and contributions are due the last day of the month following the end of the calendar quarter. Contributions that are mailed must be postmarked by the due date. Penalties may be applied to reports that are not received by the due date and interest of 1% per month is charged on overdue contributions. 871 Iowa Admin. Code s. 23.8 (96).
Michigan:
Michigan requires that employer contributions are due quarterly; employers must submit contribution reports on form provided by the agency or electronically. Payments are due on or before the 25
th
day of the month next following the last day of the calendar quarter. Contributions paid after the 25
th
but before the first day of the next calendar month do not accrue interest. Mich. Admin. Code s.
421.121
.
Minnesota:
Minnesota statutes require that employers file wage reports electronically and the state calculates the amount of contributions due for the employer. The contributions must be received by the department on or before the last day of the month following the end of the calendar quarter. Minn. Stat. s.
268.051
.
Summary of factual data and analytical methodologies
The department sought to conform the rule language to the changes made to the statutory provisions in
2007 Wis. Act 59
. In addition, the department reviewed the rule language carefully to eliminate provisions that are unnecessarily duplicative of statutory provisions to avoid the potential problem posed by statutory changes and outdated rule language.
Analysis used to determine effect on small businesses
The proposed rule incorporates the changes to chapter 108, Stats., contained in
2007 Wis. Act 59
, and will not have an additional effect on small business.
Small Business Fiscal Impact
The proposed rule incorporates the changes to chapter 108, Stats., contained in
2007 Wis. Act 59
, and will not have an additional effect on small business.
Fiscal Estimate
State fiscal effect
None.
Local government fiscal effect
None.
Agency Contact Person
Tracey Schwalbe, UI Research Attorney
Phone: (608) 266-9641
Notice of Hearing
Workforce Development
Apprenticeship, Chs. DWD 295-296
NOTICE IS HEREBY GIVEN that pursuant to sections
103.005 (1)
,
106.01 (9)
and
227.11 (2)
, Stats., the Department of Workforce Development proposes to hold a public hearing to consider the revision of Chapter
DWD 295
, relating to the state apprenticeship program and affecting small businesses.
Hearing Information
Date:
Thursday, July 22, 2010
Time:
9:00 a.m.
Location:
MADISON
GEF I Building, D203
201 E. Washington Avenue
Visitors to the GEF 1 building are requested to enter through the left East Washington Avenue door and register with the customer service desk. The entrance is accessible via a ramp from the corner of Webster Street and East Washington Avenue. If you have special needs or circumstances regarding communication or accessibility at the hearing, please call (608) 266-9427 at least 10 days prior to the hearing date. Accommodations such as ASL interpreters, English translators, or materials in audiotape format will be made available on request to the fullest extent possible.
Submittal of Written Comments
Interested persons are invited to appear at the hearing and will be afforded the opportunity to make an oral presentation of their positions. Persons making oral presentations are requested to submit their facts, views, and suggested rewording in writing.
Written comments may be submitted to Howard Bernstein, Office of Legal Counsel, Dept. of Workforce Development, P.O. Box 7946, Madison, WI 53707-7946 or by email to
Howard.Bernstein@dwd.wisconsin.gov
. The deadline for submission is
July 23, 2010
. Written comments will be given the same consideration as testimony presented at the hearing.
Copies of Proposed Rule
The proposed rules are available at the website
http://adminrules.wisconsin.gov
. This site allows you to view documents associated with this rule's promulgation, register to receive email notification whenever the Department posts new information about this rulemaking order, and submit comments and view comments by others during the public comment period. You may receive a paper copy of the rule by contacting Howard Bernstein at the addresses given above or by telephone at (608) 266-9427.
Analysis Prepared by the Department of Workforce Development
Statute interpreted
Statutory authority
Explanation of agency authority
Under ss.
106.01
to
106.04
, Stats., the Department of Workforce Development (DWD) is responsible for the establishment and supervision of apprenticeship standards for sponsors, employers and employees. Under s.
106.01 (9)
, Stats., "(t)he department may investigate, fix reasonable classifications, issue rules and general or special orders and, hold hearings, make findings and render orders upon its findings as shall be necessary to carry out the intent and purposes of this section."
Summary of the proposed rule
On October 26, 2008, the US Department of Labor published
29 CFR 29
(Volume 29 of the Code of Federal Regulations, Part 29) in the Federal Register.
29 CFR 29
is a final rule designed to modernize the National Apprenticeship System. This rule, which took effect on December 29, 2008, provides State Apprenticeship Agencies with up to two additional years to implement the required changes in order to continue federal recognition of Wisconsin's apprenticeship program.
On May 12, 2010, the Governor signed
2009 Wisconsin Act 291
,
previously 2009 Senate Bill 586, which makes conforming changes to the Wisconsin Statutes which are designed to ensure that the U.S. Department of Labor will continue to recognize Wisconsin's program as in conformance. This proposed rule is intended to carry forward the intent of Act 291 and make similarly conforming changes to the administrative rules of the apprenticeship program.
The proposed amendments to DWD 295 implement the changes provided in
29 CFR Part 29
and include the following changes: three different approaches for apprentices to complete a program, allowance for technology based learning by defining electronic media and explicitly allowing its use in the provision of related instruction, sets the components of program standards and introduces completion rates as a critical factor in the evaluation of program quality, provides increased program quality and options for apprentice sponsors changes, introduces provisional registration which will increase quality and success rates by providing for newly registered programs to be reviewed and the end of the provisional registration and sets forth components which must be included in an Apprentice Contract.
Summary of analytical methodology
This proposed rule has been developed by reviewing the new federal National Apprenticeship System standards and drafting amendments to the existing rules on apprenticeship to bring the state rules into conformance with the federal regulations.
Comparison with federal regulations
As described above, federal law has been amended to create a National Apprenticeship System. State programs which meet the federal standards will be recognized as in conformance by the U.S. Department of Labor.
Comparison with statutes and rules in adjacent states
Minnesota
has a state apprenticeship statute and is going through a process similar to Wisconsin to update its statutes and rules to be consistent with the federal regulations.
Illinoi
s,
Michigan
, and
Iowa
are "federal" apprentice registration states which follow the federal regulations in the absence of state statutes and rules.
Analysis used to determine effect on small business
The nature of the revisions to federal and state law and the proposed rule has been such that employers and employees will not be subject to any burdensome or costly changes.
Small Business Fiscal Impact
The rule changes affect small businesses as defined in s.
227.114 (1)
, Stats., but do not have a significant economic impact on a substantial number of small businesses.
Fiscal Estimate
State fiscal effect
None.
Local government fiscal effect
None.
Agency Contact Person
Karen Morgan, Director
DWD Bureau of Apprenticeship Standards
Phone: (608) 266-3133
