Wisconsin Administrative Code (Last Updated: January 10, 2017) |
Agency DWD. Department of Workforce Development |
Chapters 100-150. Unemployment Insurance |
Chapter 102. Contribution Rates |
Section 102.02. New construction industry employers; initial contribution rates.
Latest version.
- (1) Under s. 108.18 (2) (c) , Stats., an employer engaged in the construction of roads, bridges, highways, sewers, water mains, utilities, public buildings, factories, housing, or similar construction projects shall pay contributions for each of the first 3 calendar years at the average rate for construction industry employers as determined by the department.(2) The department shall examine the factors enumerated in this section to determine whether an employer is "engaged in the construction of roads, bridges, highways, sewers, water mains, utilities, public buildings, factories, housing or similar construction projects" within the meaning of s. 108.18 (2) (c) , Stats. The department shall first determine whether the employer's primary type of business activity is one of the activities specified in Figure DWD 102.02 (2), which enumerates certain business activities listed in Major Group 17 - Construction - Special Trade Contractors in the Standard Industrial Classification (SIC) Manual furnished by the Federal government. [See Figure DWD 102.02 (2) following] - See PDF for tableIndustry No .1711 Plumbing, heating and air conditioningAir system balancing and testing-contractorsAir conditioning, with or without sheet metal work-contractorBoiler erection and installation-contractorsFuel oil burner installation and servicing-contractorsFurnace repair-contractorsGasoline hookup-contractorsHeating equipment installation-contractorsHeating, with or without sheet metal work-contractorsLawn sprinkler system installation-contractorsPlumbing repair-contractorsRefrigeration and freezer work-contractorsWater system balancing and testing-contractors1721 P ainting and paper hangingElectrostatic painting on site (including of lockers and fixture)-contractorsPaper hanging-contractorsShip painting-contractorsWhitewashing-contractors1731 E lectrical workBurglar alarm installation-contractorsCable splicing, electrical-contractorsCable television hookup-contractorsCommunications equipment installation-contractorsElectronic control system installation-contractorsFire alarm installation-contractorsIntercommunications equipment installation-contractorsSound equipment installation-contractorsTelecommunications equipment installation-contractorsTelephone and telephone equipment installation-contractors1742 P lastering, drywall, acoustical, and insulation workSolar reflecting insulation film-contractors1743 T errazzo, tile, marble, and mosaic workTile installation, ceramic-contractorsTile setting, ceramic-contractors1751 C arpentry workJoinery, ship-contractorsShip joinery-contractorsStore fixture installation-contractors1752 F loor laying and other floor work, not elsewhere classifiedLinoleum installation-contractorsParquet flooring-contractorsResilient floor laying-contractorsVinyl floor tile and sheet installation-contractors1771 C oncrete workGrouting work-contractors1781 W ater well drillingServicing water wells-contractors1796 I nstallation or erection of building equipment, not elsewhere classifiedDismantling of machinery and other industrial equipment- contractorsDust collecting equipment installation-contractorsInstallation of machinery and other industrial equipment- contractorsMachine rigging-contractorsMillwrightsPower generating equipment installation-contractors1799 S pecial trade contractors, not elsewhere classifiedAntenna installation, except household type-contractorsArtificial turf installation-contractorsAwning installation-contractors - See PDF for tableBath tub refinishing-contractorsBoring for building construction contractorsCable splicing service, non-electrical contractorsCaulking (construction)-contractorsCleaning building exteriors-contractorsCleaning new buildings after construction-contractorsCoating of concrete structures with plastics-contractorsCore drilling for building construction-contractorsCounter top installation-contractorsDampproofing buildings-contractorsDewatering-contractorsDiamond drilling for building construction-contractorsEpoxy application-contractorsFence construction-contractorsFireproofing buildings-contractorsGas leakage detection-contractorsGasoline pump installation-contractorsGlazing of concrete surfaces-contractorsGrave excavation-contractorsHouse moving-contractorsInsulation of pipes and boilers-contractorsLead burning-contractorsLightning conductor erection-contractorsMobile home site setup and tie down-contractorsOrnamental metalwork-contractorsPaint and wallpaper stripping-contractorsPlastics wall tile installation-contractorsPosthole digging-contractorsSandblasting of building exteriors-contractorsScaffolding construction-contractorsService and repair of broadcasting stations-contractorsService station equipment installation, maintenance, and repair-contractorsSteam cleaning of building exteriors-contractorsTelevision and radio stations, service and repair of-contractorsTest boring for construction-contractorsTile installation, wall plastics-contractorsTinting glass-contractorsWallpaper removal-contractorsWaterproofing-contractorsWeather stripping-contractorsWindow shade installation-contractors(3)(a) If the employer's primary type of business activity is specified in Figure DWD 102.02 (2), the department may not consider the employer as being within the provisions of s. 108.18 (2) (c) , Stats. If the employer's primary type of business activity in this state is listed in Major Group 15 - Building Construction - General Contractors and Operative Builders or in Major Group 16 - Heavy Construction Other Than Building Construction - Contractors in the Standard Industrial Classification (SIC) Manual or is listed in Major Group 17 but not in Figure DWD 102.02 (2), the department shall consider the following factors to determine whether the employer is an employer to which the provisions of s. 108.18 (2) (c) , Stats., apply:1. Whether the primary business activity of the employer in this state involves the improvement of real property rather than improvement or refurbishing of personal property; and2. Whether employers within the same listing in the Standard Industrial Classification (SIC) Manual as the employer customarily suspend or significantly curtail business operations in this state for regularly recurring periods because of climatic conditions or because of the seasonal nature of the employment.(b) If the department determines that either of the factors under par. (a) 1. or 2. is present, the employer shall be deemed to be an employer to which the provisions of s. 108.18 (2) (c) , Stats., apply.
History:
Cr.
Register, June, 1990, No. 414
, eff. 7-1-90; emerg. renum. from ILHR 110.15, eff. 2-19-93; renum. from ILHR 110.15,
Register, May, 1993, No. 449
, eff. 6-1-93; am. (1),
Register, September, 2000, No. 537
, eff. 10-1-00.