Section 101.01. Purpose.

Latest version.

The definition of wages in s. 108.02 (26) , Stats., is patterned after the FUTA definition of wages found in 26 USC 3306 (b). This chapter clarifies how the department shall apply the definition of wages in s. 108.02 (26) , Stats., to assess employer contributions to the unemployment insurance reserve fund. This chapter also specifies changes to the definition of wages in s. 108.02 (26) , Stats., and provides interpretations which may be inconsistent with those applied to 26 USC 3306 (b), under the authority granted in s. 108.015 , Stats.

History: Emerg. cr. eff. 2-19-93; cr. Register, May, 1993, No. 449 , eff. 6-1-93; am. Register, October, 1994, No. 466 , eff. 11-1-94; am. Register, September, 2000, No. 537 , eff. 10-1-00.

                    
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