Section 113.025. Waiver of interest.

 

(1)  Except as provided in s. DWD 113.02 or 113.03 , the department may grant a waiver or decrease of interest owed by an employer if the employer satisfies all of the following conditions:

(a) The employer pays the full payment of any taxes and assessments due within 30 days following resolution of all issues. Until the employer pays all of the correct amount of taxes and assessments due, the department may not waive or decrease any of the interest owed by the employer.

(b) The employer files any wage or tax report due within 30 days following resolution of all issues. Until the employer files all of the wage or tax reports that are due, the department may not waive or decrease any of the interest owed by the employer.

(c) The employer has no other outstanding reports, contributions, interest, penalty, or other fees due.

(d) The employer was determined within the last year to be subject to Wisconsin unemployment insurance law or has a history of timely filing required reports, including wage and tax reports, and of making payments in a timely manner.

(e) The employer or a business for which the employer is a successor, pursuant to the requirements of s. 108.16 (8) , Stats., has never previously received a waiver or decrease in interest charged under s. 108.22 (1) (a) or 108.17 (2c) (c) , Stats.

(f) There has not been a hearing before an administrative law judge on an appeal under s. 108.10 , Stats., regarding the tax liability associated with the interest.

(2)  If all of the conditions of sub. (1) are satisfied, the department may waive or decrease the interest charged under s. 108.22 (1) (a) or 108.17 (2c) (c) , Stats., if the interest charged resulted from any of the following circumstances:

(a) The employer failed to pay taxes or underpaid taxes by the required due date established by the department as a result of excusable neglect. An erroneous contention regarding the unemployment insurance law or misunderstanding of the obligations under the law shall not constitute excusable neglect.

(b) An inadvertent mathematical miscalculation by the employer of the amount of tax due resulting in a de minimis underpayment of taxes.

(3)  A denial of a request for a waiver or decrease of interest under sub. (2) and s. 108.22 (1) (cm) , Stats., is not an appealable decision.

History: CR 13-106 : cr. Register July 2014 No. 703 , eff. 8-1-14.

Note

The following are examples of excusable neglect: Microsoft Windows NT 6.1.7601 Service Pack 1 Embezzlement by an accountant or an employee who is not related to the employer such that the embezzlement caused the interest to be due. Microsoft Windows NT 6.1.7601 Service Pack 1 Inaccurate written communication given to the employer by the Wisconsin Division of Unemployment Insurance that affirmatively misled the employer as to its duties and obligations such that the inaccurate written communication caused the interest to be due. Microsoft Windows NT 6.1.7601 Service Pack 1