Section 10.635. Late paid earnings.

  Except for purposes of s. 40.05 (3) , Stats., contributions and premiums due on late-paid earnings, including payments for retroactive changes in earning rates and those considered covered earnings under s. 40.02 (22) (b) 9. , Stats., shall be determined at the employee and employer rates which would have been in effect if the subsequent changes and decisions had been known at the time the earnings would normally have been payable and shall be subject to s. 40.06 (5) , Stats.

Cr. Register, July, 1986, No. 367 , eff. 8-1-86.