Wisconsin Administrative Code (Last Updated: January 10, 2017) |
Agency DWD. Department of Workforce Development |
Chapters 100-150. Unemployment Insurance |
Chapter 101. Wages For Contribution Purposes |
Section 101.06. Internal revenue code requirements.
Latest version.
- When s. 108.02 (26) , Stats., or FUTA requires that a payment must meet the requirements of a particular section of the internal revenue code in order to not be considered wages, the employer shall demonstrate to the satisfaction of the department that the payment meets such requirements.
History:
Emerg. cr. eff. 2-19-93; cr.
Register, May, 1993, No. 449
, eff. 6-1-93; renum. from ILHR 101.10,
Register, October, 1994, No. 466
, eff. 11-1-94.