Section 10.63. Due dates.

 

(1)  

(a) Contribution reports and remittances from state departments, excluding university and other state department reports which pertain to teachers only, required in the administration of subch. II of ch. 40 , Stats., are due on the 20th day of the month following the reporting month or on a day determined by the secretary and communicated to employers by the department through email updates, employer bulletins, or other means of communication.

(b) Contribution reports and remittances other than those specified in par. (a) required in the administration of subch. II of ch. 40 , Stats., are due on the last working day, excluding Saturdays, Sundays, and holidays when the state offices are closed, of the month following the end of the reporting month, or on a day determined by the secretary and communicated to employers by the department through email updates, employer bulletins, or other means of communication.

(c) Detailed annual earnings reports required in the administration of subch. II of ch. 40 , Stats., are due on the last working day, excluding Saturdays, Sundays, and holidays when the state offices are closed, of the calendar month following the end of the calendar year, or on a day determined by the secretary and communicated to employers by the department through email updates, employer bulletins, or other means of communication.

(d) Premium and coverage reports and remittances required in the administration of subchs. IV and VI of ch. 40 , Stats., are due on the 20th day of the calendar month preceding the coverage month or on a day determined by the secretary and communicated to employers by the department through email updates, employer bulletins, or other means of communication.

(e) Premium and coverage reports and remittances required in the administration of subch. V of ch. 40 , Stats., are due as follows:

1. For state agencies, on the 20th day of the calendar month following the reporting period or on a day determined by the secretary and communicated to employers by the department through email updates, employer bulletins, or other means of communication.

2. For local government employers, on the 20th day of the calendar month preceding the month of coverage or on a day determined by the secretary and communicated to employers by the department through email updates, employer bulletins, or other means of communication.

(f) Reduction reports and remittances required in the administration of subch. VIII of ch. 40 , Stats., are due within 2 working days after the date on which the regular employee payroll payments are issued, excluding Saturdays, Sundays, and holidays when the state offices are closed, or on a day determined by the secretary and communicated to employers by the department through email updates, employer bulletins, or other means of communication.

(2)  Whenever the 20th day of the calendar month or a day determined by the secretary referred to in sub. (1) falls on a Saturday, Sunday or holiday on which state offices are closed, a report or a remittance received on the first working day after the 20th day of the calendar month or a day determined by the secretary referred to in sub. (1) shall be deemed to have been received on a timely basis.

(3)  The secretary may waive charges and interest calculated under s. 40.06 (3) , Stats., on any employer's reports and remittances, which are received within one day of the due date specified under subs. (1) and (2) and announced to employers by the department or on a day determined by the secretary referred to in sub. (1) and (2) if he or she determines that the waiver will not impair the objective of encouraging timely receipt of contributions and remittances.

Cr. Register, December, 1976, No. 252 , eff. 1-1-77; emerg. cr. (1) (e), eff. 8-1-80; r. and recr. (1), am. (2) and (3), r. (4), renum. (5) and (6) to be (4) and (5) and am. (4), Register, November, 1980, No. 299 , eff. 12-1-80; renum. from ETF 4.02, am. (1), renum. (2) to be ETF 10.64, renum. (3) to be (2), r. (4), renum. (5) to be (3) and am., Register, December, 1982, No. 324 , eff. 1-1-83; am. (1) (f) and (2), Register, December, 1983, No. 336 , eff. 1-1-84; r. and recr. (3), Register, April, 1986, No. 364 , eff. 5-1-86; emerg. r. (1) (c), eff. 6-1-86; r. (1) (b) to (d), Register, September, 1986, No. 369 , eff. 10-1-86; r. (1) (a), Register, January, 1987, No. 373 , eff. 2-1-87; correction in (1) (g) made under s. 13.93 (2m) (b) 7., Stats., Register, June, 1995, No. 474 ; r. and recr. (1) and am. (2), Register, July, 2000, No. 535 , eff. 8-1-00; CR 12-054 : am. (1) (a) to (d), (e) 1., 2., (f), (2), (3) Register October 2013 No. 694 , eff. 11-1-13; corrections in (1) (a) to (d), (e) 1., 2., (f), (3) made under s. 13.92 (4) (b) 6., Stats., Register October 2013 No. 694 .