Section 110.08. General provisions relating to reporting wages on the employer's contribution report.

Latest version.

(1) Wisconsin total wages. Each employer shall report all covered wages paid or constructively paid during the applicable quarter on the employer's contribution report.

(2) Claiming exclusions. Each employer shall total the amount of wages paid to its employees which are in excess of $10,500 per employee for the calendar year. This sum shall be subtracted from the amount of covered wages and the remainder shall be reported on the employer's contribution report as "defined taxable payroll".

History: Cr. Register, June, 1990, No. 414 , eff. 7-1-90; emerg. renum. from ILHR 110.07 eff. 2-19-93; renum. from ILHR 110.07, Register, May, 1993, No. 449 , eff. 6-1-93.

                    
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