Section DWD 115.09 - Determining transfer percentage; minimum transfer percentage; estimating transfer percentage; applying transfer percentage(1) DETERMINING TRANSFER PERCENTAGE. The transfer percentage is computed by dividing the payroll in the transferred portion of the transferor's business before the transfer date by the transferor's total payroll. The transfer percentage is not based on the number of employees taken over by the transferee, but rather on the payroll incurred in the transferred portion before the transfer date. The payroll for overhead and combined positions shall be allocated in the same proportion as the direct payrolls involved, or on such other reasonable basis as may better correspond with and reflect the facts of the transfer.(2) MINIMUM TRANSFER PERCENTAGE. Optional successorship requires a minimum transfer percentage of 25%. Mandatory successorship does not require any minimum transfer percentage.(3) ESTIMATING THE TRANSFER PERCENTAGE. When the transferor does not provide information at the department's request or the information provided is not sufficiently specific or accurate, the department shall estimate the transfer percentage based on the best available information.(4) APPLYING THE TRANSFER PERCENTAGE. For any partial transfer, whether optional or mandatory, the department shall do all of the following: (a) Apply the transfer percentage to the positive or negative balance in the employer's account of the transferor as of the transfer date and to the appropriate June 30 balances of the transferor.(b) Apply the transfer percentage to the transferor's payroll before the transfer date as needed to correctly calculate the transferee's contribution rates.(c) Transfer the amounts so calculated to the employer's account of the transferee.Wis. Admin. Code Department of Workforce Development DWD 115.09
Cr. Register, January, 1992, No. 433, eff. 2-1-92.Amended by, CR 18-033: am. (1), (4) (intro.), (a), (b) Register May 2019 No. 761, eff. 6/1/2019