Section 110.07. Due date for certain reports; contribution reports; reimbursement financing.

 

(1)   Newly subject employers; payment of contributions. Under s. 108.17 (1m) , Stats., an employer which becomes newly subject to the contribution provisions of ch. 108 , Stats. , based on employment during any year shall pay contributions based on payroll for all quarters beginning with the first quarter in the year in which the employer became subject to ch. 108 , Stats. The employer shall pay such contributions by the close of the month next following the first full quarter occurring after the quarter during which the liability was incurred except that the due date may not be later than January 31 of the succeeding year.

(2)   Election of reimbursement financing; notices and assurances.

(a) Any notice of election of reimbursement financing by an employer other than a newly subject employer under sub. (1) and any assurance of reimbursement are delinquent unless the department receives the notice or assurance by its due date. If the due date of the notice or assurance would otherwise be a Saturday, Sunday or legal holiday under state or federal law, the due date is the next following day which is not a Saturday, Sunday or legal holiday under state or federal law.

(b) A nonprofit organization which discontinues participation in a group reimbursement account under s. 108.151 (6) , Stats., may elect reimbursement financing in its own name by filing a notice of election of reimbursement financing with the department on or before December 31 of the year in which the group reimbursement account is terminated.

(3)   Filing of contribution reports; general due dates.

(a) Each employer, including a nonprofit organization which has elected reimbursement financing or a government unit on reimbursement financing, shall file an employer's contribution report with the department whether or not any contributions or reimbursement payments are currently due. Each employer shall pay any required contributions to the department concurrent with the filing of the report, except that each government unit and nonprofit organization which has elected reimbursement financing shall submit reimbursement payments when billed by the department. The department may exempt any employer whose account the department has placed on inactive status with a view toward termination of the account from the filing requirements of this subsection. The department may also exempt any employer whose business reflects a seasonal pattern from the filing requirements of this subsection for quarters in which the employer customarily has no payroll.

(b) Except as otherwise provided in this section, under s. 108.17 (2) , Stats., the due dates for each contribution report are as follows:

1. The first quarterly report covering the months of January, February and March is due on the following April 30th;

2. The second quarterly report covering the months of April, May and June is due on the following July 31st;

3. The third quarterly report covering the months of July, August and September is due on the following October 31st;

4. The fourth quarterly report covering the months of October, November and December is due on the following January 31st.

(4)   Due dates falling on weekends and holidays. Under s. 108.22 (1) (b) and (c) , Stats., any contribution report or payment is delinquent unless the department receives the report or payment by its due date except as further provided under sub. (5) . If the due date of the report or payment would otherwise be a Saturday, Sunday or legal holiday under state or federal law, the due date is the next following day which is not a Saturday, Sunday or legal holiday under state or federal law.

(5)   Due dates for mailed reports and reimbursements. Under s. 108.22 (1) (c) , Stats., the department shall consider as timely any contribution report or payment which is either postmarked no later than the applicable due date or received by the department no later than 3 days after that due date, except that the department shall only consider a payment required under s. 108.15 (5) (b) or 108.151 (5) (f) , Stats., as timely if it is received by the department no later than the due date specified on the bill.

(6)   Monthly reporting in certain cases. The department may require an employer which is delinquent in submitting a contribution report or payment required under this chapter or under ch. 108 , Stats. , to submit succeeding contribution reports on a monthly basis until the department again approves a return to quarterly reporting. The employer shall submit the payments by the close of the month next following the end of each month.

(7)   Other due dates. For other applicable due dates and dates beyond which various reports and notices are considered to be delinquent, see ss. 108.15 (3) , (5) , (6) , (7) , (8) and (9) , 108.151 (2) to (5) , 108.16 (8) , 108.17 (1m) and (2) , 108.18 (2) and (7) , 108.19 (1m) , 108.205 and 108.22 (1) , Stats.

(8)   Payments. The employer shall remit contributions and any other payments due under this chapter to the address specified by the department in its correspondence with the employer in the form of a check, draft or money order payable to the department of workforce development.

History: Cr. Register, June, 1990, No. 414 , eff. 7-1-90; emerg. renum. from ILHR 110.06 eff. 2-19-93; renum. from ILHR 110.06, Register, May, 1993, No. 449 , eff. 6-1-93; am. (8), Register, September, 2000, No. 537 , eff. 10-1-00.