Section 110.09. Termination of coverage.

 

(1)   Procedure. Under the provisions of s. 108.02 (13) (i) , Stats., the department may terminate an employer's coverage on its own motion or on application by the employer. The department may terminate coverage and close the employer's account if the employer:

(a) Ceases to exist;

(b) Transfers its entire business; or

(c) Has not met the minimum payroll or employment requirements or is not otherwise subject under s. 108.02 (13) (b) to (g) , Stats., for a calendar year.

(2)   Effective dates of termination. If the termination of coverage is based on an employer's application, the department shall terminate coverage and close the employer's account at the close of the quarter in which the department received the application. If the department terminates an employer's coverage on its own motion, the department shall close the account as of the date specified in the notice of termination.

(3)   Employers of agricultural labor or domestic service.

(a) The department may make a refund of any contributions paid on employment excluded under s. 108.02 (15) (k) 1. or 2. , Stats., by an employer of agricultural labor or domestic service whose coverage has been terminated, unless the department paid benefits based on this excluded employment.

(b) An employer of agricultural labor or domestic service which no longer meets the minimum payroll or employment requirements under s. 108.02 (13) (c) or (d) , Stats., shall continue to report all payroll to the department as long as the employer is subject under another provision of s. 108.02 (13) , Stats.

History: Cr. Register, June, 1990, No. 414 , eff. 7-1-90; emerg. rn. from ILHR 110.16 eff. 2-19-93; rn. from ILHR 110.16, Register, May, 1993, No. 449 , eff. 6-1-93.