In the case of an individual responsible for forfeitures imposed on an employing unit under s. 108.04(11) (c), Stats., the individual is entitled to an exemption from department levy of 75% of the individual's disposable earnings pursuant to s. 108.225(16) (a), Stats. For purposes of computing the amount of the exemption, the department shall provide the third party employer with a worksheet to assist in computing the amount of the exemption that is based on earnings per pay period and provides as follows:
(1) The department may levy 25% of the individual's disposable earnings unless any of the following apply: (a) The total aggregate of all levies against an individual for the pay period will exceed 25% of the total of the individual's disposable earnings plus prior levies for the pay period.(b) The total aggregate of all levies against an individual for the pay period will exceed the amount by which the individual's weekly disposable earnings exceed 30 times the federal minimum hourly wage. If the pay period is other than weekly, the department levy shall be calculated using the amount exempt for pay periods other than weekly under s. DWD 136.04.(2) If the department may not levy 25% of the individual's disposable earnings under sub. (1), the department may levy the lesser of the following:(a) The difference between 25% of the total of the individual's disposable earnings plus prior levies for the pay period, and the amount of prior levies in effect for the pay period.(b) The difference between the individual's weekly disposable earnings and 30 times the federal minimum hourly wage. If the pay period is other than weekly, the department levy shall be calculated using the amount exempt for pay periods other than weekly under s. DWD 136.04.Wis. Admin. Code Department of Workforce Development DWD 136.02
CR 08-059: cr. Register November 2008 No. 635, eff. 12-1-08.Amended by, corrections in (2) (b) (Note) made under s. 35.17, Stats., Register May 2019 No. 761, eff. 6/1/2019.Form UCT-8306-2-E is used to calculate the exemption. This form is available from the Unemployment Insurance Division, Department of Workforce Development, 201 East Washington Avenue, P.O. Box 7888, Madison, Wisconsin 53707-7888.