Section 108.155. Liability of reimbursable employers for identity theft.

 

(1)  In this section:

(a) “Payroll" has the meaning given in s. 108.02 (21) (a) .

(b) “Reimbursable employer" means an employer under s. 108.02 (13) (a) that is subject to reimbursement financing under s. 108.15 , 108.151 , or 108.152 .

(2)  

(a) On October 2, 2016, the fund's treasurer shall set aside $2,000,000 in the balancing account for accounting purposes. On an ongoing basis, the fund's treasurer shall tally the amounts allocated to reimbursable employers' accounts under s. 108.04 (13) (d) 4. c. and deduct those amounts from the amount set aside plus any interest calculated thereon.

(b) On each June 30, beginning with June 30, 2016, the fund's treasurer shall do all of the following:

1. Determine the current result of the calculations described in par. (a) .

2. Determine the amount that was allocated to reimbursable employers' accounts under s. 108.04 (13) (d) 4. c. in the preceding calendar year.

(c) Annually, beginning with the first year in which the amount determined under par. (b) 1. is less than $100,000, the department shall proceed as follows:

1. If the sum of the amount determined under par. (b) 2. in the current year and any amount carried over under subd. 2. or 3. from the preceding year is $20,000 or more, the department shall, subject to subd. 3. , assess reimbursable employers for that sum.

2. If the sum of the amount determined under par. (b) 2. in the current year and any amount carried over under this subdivision or subd. 3. from the preceding year is less than $20,000 the department shall, subject to subd. 4. , postpone the current year's assessment by carrying that sum over to the following year.

3. If the sum of the amount determined under par. (b) 2. in the current year and any amount carried over under this subdivision or subd. 2. from the preceding year is more than $200,000, the department shall postpone the amount of the assessment that exceeds $200,000 by carrying that amount over to the following year.

4. If the department postponed assessments under subd. 2. in each of the 4 previous years, the department shall, subject to subd. 3. , assess reimbursable employers for the sum of the amount determined under par. (b) 2. in the current year and the amount carried over under subd. 2. from the preceding year.

(d) If the department assesses reimbursable employers under par. (c) , the department shall determine the amount of assessments to be levied as provided in sub. (3) , and the fund's treasurer shall notify reimbursable employers that the assessment will be imposed. Except as provided in sub. (3) (c) , the assessment shall be payable by each reimbursable employer that is subject to this chapter as of the date the assessment is imposed. Assessments imposed under this section shall be credited to the balancing account.

(3)  

(a) The rate of an assessment imposed under sub. (2) (c) for a given calendar year shall be a rate that, when applied to the payrolls of all reimbursable employers for the preceding calendar year, will generate an amount equal to the total amount to be assessed in that year as determined under sub. (2) (c) .

(b) Except as provided in par. (c) , the amount of a reimbursable employer's assessment imposed under sub. (2) (c) for a given calendar year is the product of the rate determined under par. (a) and the reimbursable employer's payroll for the preceding calendar year, as reported by the reimbursable employer under s. 108.15 (8) , 108.151 (8) , 108.152 (7) , or 108.205 (1) , or, in the absence of reports, as estimated by the department.

(c) If a reimbursable employer would otherwise be assessed an amount less than $10 for a calendar year, the department shall, in lieu of requiring that reimbursable employer to pay an assessment for that calendar year, apply the amount that the reimbursable employer would have been required to pay to the other reimbursable employers subject to an assessment on a pro rata basis.

(4)  The department shall bill assessments under this section to a reimbursable employer at its last known address in the month of September of each year and the assessment shall be due to the department within 20 days after the date such bill is mailed by the department. Any assessment that remains unpaid after its applicable due date is a delinquent payment. If a reimbursable employer is delinquent in paying an assessment under this section, in addition to pursuing action under the provisions of ss. 108.22 and 108.225 , the department may do any of the following:

(a) Pursue action authorized under s. 108.15 (6) , if the reimbursable employer is subject to reimbursement financing under s. 108.15 .

(b) Terminate the reimbursable employer's election of reimbursement financing under s. 108.151 (3) (b) or liquidate the employer's assurance under s. 108.151 (4) (b) , if the reimbursable employer elected reimbursement financing under s. 108.151 (2) .

(c) Pursue action authorized under s. 108.152 (6) , if the reimbursable employer elected reimbursement financing under s. 108.152 (1) .

(5)  If the payroll of a reimbursable employer for any quarter is adjusted to decrease the amount of the payroll after an employment and wage report for the reimbursable employer is filed under s. 108.205 (1) , the department shall refund the amount of any assessment that was overpaid by the reimbursable employer under this section as a result of the adjustment.

(6)  The department shall annually report to the council on unemployment insurance the balance remaining of the amount set aside under sub. (2) (a) and the amount of charges restored to reimbursable employers' accounts under s. 108.04 (13) (d) 4. c.

2015 a. 334 .