Section 130.01. 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., for benefit purposes. This chapter also specifies changes to the definition of wages in s. 108.02 (26) , Stats., and provides interpretations that may be inconsistent with those applied to 26 USC 3306 (b), under the authority granted in s. 108.015 , Stats.

History: CR 07-039 : cr. Register October 2007, No. 622 , eff. 11-1-07.

Note

DWD 130.03 Treatment of "tips". History: 1-2-56; am. (2) (intro.) and (a), r. and recr. (3), Register, September, 1968, No. 153 , eff. 10-1-68; CR 07-039 : r. Register October 2007, No. 622 , eff. 11-1-07. Microsoft Windows NT 6.1.7601 Service Pack 1

                    
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