Section 102.02. New construction industry employers; initial contribution rates.

 

(1)  Under s. 108.18 (2) (c) , Stats., an employer engaged in the construction of roads, bridges, highways, sewers, water mains, utilities, public buildings, factories, housing, or similar construction projects shall pay contributions for each of the first 3 calendar years at the average rate for construction industry employers as determined by the department.

(2)  The department shall examine the factors enumerated in this section to determine whether an employer is "engaged in the construction of roads, bridges, highways, sewers, water mains, utilities, public buildings, factories, housing or similar construction projects" within the meaning of s. 108.18 (2) (c) , Stats. The department shall first determine whether the employer's primary type of business activity is one of the activities specified in Figure DWD 102.02 (2), which enumerates certain business activities listed in Major Group 17 - Construction - Special Trade Contractors in the Standard Industrial Classification (SIC) Manual furnished by the Federal government. [See Figure DWD 102.02 (2) following] - See PDF for table

Industry No .

1711 Plumbing, heating and air conditioning

Air system balancing and testing-contractors

Air conditioning, with or without sheet metal work-contractor

Boiler erection and installation-contractors

Fuel oil burner installation and servicing-contractors

Furnace repair-contractors

Gasoline hookup-contractors

Heating equipment installation-contractors

Heating, with or without sheet metal work-contractors

Lawn sprinkler system installation-contractors

Plumbing repair-contractors

Refrigeration and freezer work-contractors

Water system balancing and testing-contractors

1721 P ainting and paper hanging

Electrostatic painting on site (including of lockers and fixture)-contractors

Paper hanging-contractors

Ship painting-contractors

Whitewashing-contractors

1731 E lectrical work

Burglar alarm installation-contractors

Cable splicing, electrical-contractors

Cable television hookup-contractors

Communications equipment installation-contractors

Electronic control system installation-contractors

Fire alarm installation-contractors

Intercommunications equipment installation-contractors

Sound equipment installation-contractors

Telecommunications equipment installation-contractors

Telephone and telephone equipment installation-contractors

1742 P lastering, drywall, acoustical, and insulation work

Solar reflecting insulation film-contractors

1743 T errazzo, tile, marble, and mosaic work

Tile installation, ceramic-contractors

Tile setting, ceramic-contractors

1751 C arpentry work

Joinery, ship-contractors

Ship joinery-contractors

Store fixture installation-contractors

1752 F loor laying and other floor work, not elsewhere classified

Linoleum installation-contractors

Parquet flooring-contractors

Resilient floor laying-contractors

Vinyl floor tile and sheet installation-contractors

1771 C oncrete work

Grouting work-contractors

1781 W ater well drilling

Servicing water wells-contractors

1796 I nstallation or erection of building equipment, not elsewhere classified

Dismantling of machinery and other industrial equipment- contractors

Dust collecting equipment installation-contractors

Installation of machinery and other industrial equipment- contractors

Machine rigging-contractors

Millwrights

Power generating equipment installation-contractors

1799 S pecial trade contractors, not elsewhere classified

Antenna installation, except household type-contractors

Artificial turf installation-contractors

Awning installation-contractors - See PDF for table

Bath tub refinishing-contractors

Boring for building construction contractors

Cable splicing service, non-electrical contractors

Caulking (construction)-contractors

Cleaning building exteriors-contractors

Cleaning new buildings after construction-contractors

Coating of concrete structures with plastics-contractors

Core drilling for building construction-contractors

Counter top installation-contractors

Dampproofing buildings-contractors

Dewatering-contractors

Diamond drilling for building construction-contractors

Epoxy application-contractors

Fence construction-contractors

Fireproofing buildings-contractors

Gas leakage detection-contractors

Gasoline pump installation-contractors

Glazing of concrete surfaces-contractors

Grave excavation-contractors

House moving-contractors

Insulation of pipes and boilers-contractors

Lead burning-contractors

Lightning conductor erection-contractors

Mobile home site setup and tie down-contractors

Ornamental metalwork-contractors

Paint and wallpaper stripping-contractors

Plastics wall tile installation-contractors

Posthole digging-contractors

Sandblasting of building exteriors-contractors

Scaffolding construction-contractors

Service and repair of broadcasting stations-contractors

Service station equipment installation, maintenance, and repair-contractors

Steam cleaning of building exteriors-contractors

Television and radio stations, service and repair of-contractors

Test boring for construction-contractors

Tile installation, wall plastics-contractors

Tinting glass-contractors

Wallpaper removal-contractors

Waterproofing-contractors

Weather stripping-contractors

Window shade installation-contractors

(3)  

(a) If the employer's primary type of business activity is specified in Figure DWD 102.02 (2), the department may not consider the employer as being within the provisions of s. 108.18 (2) (c) , Stats. If the employer's primary type of business activity in this state is listed in Major Group 15 - Building Construction - General Contractors and Operative Builders or in Major Group 16 - Heavy Construction Other Than Building Construction - Contractors in the Standard Industrial Classification (SIC) Manual or is listed in Major Group 17 but not in Figure DWD 102.02 (2), the department shall consider the following factors to determine whether the employer is an employer to which the provisions of s. 108.18 (2) (c) , Stats., apply:

1. Whether the primary business activity of the employer in this state involves the improvement of real property rather than improvement or refurbishing of personal property; and

2. Whether employers within the same listing in the Standard Industrial Classification (SIC) Manual as the employer customarily suspend or significantly curtail business operations in this state for regularly recurring periods because of climatic conditions or because of the seasonal nature of the employment.

(b) If the department determines that either of the factors under par. (a) 1. or 2. is present, the employer shall be deemed to be an employer to which the provisions of s. 108.18 (2) (c) , Stats., apply.

History: Cr. Register, June, 1990, No. 414 , eff. 7-1-90; emerg. renum. from ILHR 110.15, eff. 2-19-93; renum. from ILHR 110.15, Register, May, 1993, No. 449 , eff. 6-1-93; am. (1), Register, September, 2000, No. 537 , eff. 10-1-00.