Section DWD 110.07 - Due date for certain reports; contribution reports; reimbursement financing (1) NEWLY SUBJECT EMPLOYERS; PAYMENT OF CONTRIBUTIONS. Under s. 108.17(1m), Stats., an employer which becomes newly subject to the contribution provisions of ch. 108, Stats., based on employment during any year shall pay contributions based on payroll for all quarters beginning with the first quarter in the year in which the employer became subject to ch. 108, Stats. The employer shall pay such contributions by the close of the month next following the first full quarter occurring after the quarter during which the liability was incurred except that the due date may not be later than January 31 of the succeeding year. (2) ELECTION OF REIMBURSEMENT FINANCING; NOTICES AND ASSURANCES.(a) Any notice of election of reimbursement financing by an employer other than a newly subject employer under sub. (1) and any assurance of reimbursement are delinquent unless the department receives the notice or assurance by its due date. If the due date of the notice or assurance would otherwise be a Saturday, Sunday or legal holiday under state or federal law, the due date is the next following day which is not a Saturday, Sunday or legal holiday under state or federal law.(b) A nonprofit organization which discontinues participation in a group reimbursement account under s. 108.151(6), Stats., may elect reimbursement financing in its own name by filing a notice of election of reimbursement financing with the department on or before December 31 of the year in which the group reimbursement account is terminated. (3) FILING OF CONTRIBUTION REPORTS; GENERAL DUE DATES. (a) Each employer, including employers subject to reimbursement financing under s. 108.15, 108.151 or 108.152, Stats., shall file a contribution report with the department for each quarter the employer is subject to ch. 108, Stats., whether or not any contributions or reimbursement payments are due for each quarter. Each employer shall pay any required contributions to the department when filing the report, except that employers subject to reimbursement financing shall submit reimbursement payments when billed by the department. The department may exempt any employer whose account the department has placed on inactive status from the filing requirements of this subsection. The department may also exempt any employer whose business reflects a seasonal pattern from the filing requirements of this subsection for quarters in which the employer customarily has no payroll.(b) Except as otherwise provided in this section, under s. 108.17(2), Stats., the due dates for each contribution report are as follows:1. The first quarterly report covering the months of January, February and March is due on the following April 30th;2. The second quarterly report covering the months of April, May and June is due on the following July 31st;3. The third quarterly report covering the months of July, August and September is due on the following October 31st;4. The fourth quarterly report covering the months of October, November and December is due on the following January 31st. (4) DUE DATES FALLING ON WEEKENDS AND HOLIDAYS. Under s. 108.22(1) (b) and (c), Stats., any contribution report or payment is delinquent unless the department receives the report or payment by its due date. If the due date of the report or payment would otherwise be a Saturday, Sunday or legal holiday under state or federal law, the due date is the next following day which is not a Saturday, Sunday or legal holiday under state or federal law. (6) MONTHLY REPORTING IN CERTAIN CASES. The department may require an employer which is delinquent in submitting a contribution report or payment required under this chapter or under ch. 108, Stats., to submit succeeding contribution reports on a monthly basis until the department again approves a return to quarterly reporting. The employer shall submit the payments by the close of the month next following the end of each month. (8) PAYMENTS. An employer shall remit contributions and any other payments due under ch. 108, Stats., as directed by the department.Wis. Admin. Code Department of Workforce Development § DWD 110.07
Cr. Register, June, 1990, No. 414, eff. 7-1-90; emerg. renum. from ILHR 110.06 eff. 2-19-93; renum. from ILHR 110.06, Register, May, 1993, No. 449, eff. 6-1-93; am. (8), Register, September, 2000, No. 537, eff. 10-1-00.Amended by, CR 18-033: am. (3) (a), (4), r. (5), (7), am. (8) Register May 2019 No. 761, eff. 6/1/2019Amended by, republished to correct a transcription error in (8) Register May 2020 No. 773, eff. 6/1/2020