You have access to more than one account and will need to select the account you wish to view or update. Please click the “Select” link next to the desired account.
This page lists the various screens that you can use to view and file information regarding the UI account selected. Access to some screens may be unavailable based on the security granted to you by the employer.
This screen provides you with specific information about your unemployment insurance (UI) account. The following are brief definitions about items listed. These are listed in order from left down on the screen:
UI tax rate calculations use fiscal year (July 1 – June 30) information. On this screen are the account balances (reserve fund balance) and payrolls that were used each year to determine the businesses UI tax rates. It also contains any special rules or information regarding tax rate computation.
On this screen you can change existing information about the business. To change, add or delete addresses for the business, click on the “Manage Addresses” button.
Should you need to inactivate the businesses account, please provide the last day that any employees worked for the business and the last date payroll checks were issued and the reason that the business will no longer have payroll.
Should you need to reactivate the businesses account, please provide the first day payroll checks were issued and the reason that the business again has payroll.
Each year most employers have the option of making an extra contribution, which is credited directly to their June 30 account balance and is used for the purpose of lowering their UI rate for the following year by one rate bracket on the rate schedule. This extra payment is called a "voluntary contribution".
A "voluntary contribution" is a payment over and above your required quarterly contributions and directly affects the account balance used to determine your next year’s rate. You may submit a voluntary contribution to obtain a lower rate for the upcoming year only in November of each year. These payments must be postmarked by November 30. It is not always advantageous to submit a voluntary payment as this payment might be more than the savings you realize.
A voluntary payment once submitted is irrevocably paid. The amount of any voluntary contribution in excess of the amount necessary to lower your rate one bracket will be set up as a credit and will be refunded at your request
Employers receive tax credit on their FUTA form 940 if they pay State Unemployment taxes. If the IRS finds a discrepancy, they send you a letter instructing you to get a re-certification from the State of Wisconsin. Please use this screen to request the form by entering the year which the IRS is questioning. You will be presented with the completed Federal form showing your state unemployment information regarding payroll and payments for the specified year that you need to print and send to the IRS to clear up the discrepancy.
Enter the 8 digit access code that you received either on your quarterly tax report or letter that you received from this Department to gain on-line access to a particular business’s account information.
As a Manager of this account, you can generate new access codes for employees or agents that you want to have access to this UI account. You may also remove anyone who no longer should have access.
Manager access will give the user full access rights to the account including updating account information (name, addresses, phone numbers, etc.) and filing reports.
Worker access will give the user read only access to view account data but no access or ability to update any account information (name, addresses, phone numbers, etc.). Workers will be able to file reports.
Small employers may elect to exclude the wages of all principal corporate officers provided that they have ownership interest in the corporation.
The result is that you are not required to report the wages or pay state UI taxes on the wages of corporate officers who own or control 25% or more of the business. These excluded officers will not be entitled to draw UI benefits.
Criteria which must be met:
Since paid corporation officers’ wages are subject to tax under the Federal Unemployment Tax Act (FUTA), it may not be financially advantageous for some corporations to exclude their wages from taxation under Wisconsin’s UI Law. The FUTA tax is initially a 6.0% tax on the first $7,000 paid each employee within a calendar year. Employers receive a 90% offset credit against this 6.0% tax for contributions paid timely under a state UI law. Where sufficient offset credit is available, the resulting net FUTA tax is 0.6%.
Tax financing employers pay a quarterly unemployment tax on the wages paid to their employees. Reimbursement financing employers do not pay a quarterly tax, although they must still file the quarterly tax and wage reports. Instead, they must reimburse the department for 100% of the unemployment benefits charged to their account, even if benefit charges are being appealed. Statements with a remittance coupon showing all transactions from the previous month are sent on a monthly basis to employers electing reimbursement financing when there is activity on the account or if there is an amount due.
If electing Reimbursement financing, the employer’s original assurance of reimbursement has to cover the 5-year period starting from the beginning of the year in which the employer’s reimbursement financing election takes effect. The amount of the assurance must be at least equal to 4% of the employer’s defined payroll for the past calendar year or the anticipated payroll for the current or next year, whichever is greater. The adequacy of the assurance amount is re-determined every other year. If the employer ceases operation or converts to tax financing, the assurance must remain in effect for up to 2 and one-half years to cover the period of benefit claim liability. At the end of this period, the assurance is returned to the employer if nothing is due on the account.
The following are important things for nonprofit employers to also know when considering Reimbursement financing in order to become a Reimbursable employer:
The assessment rate will change each year because there is a $200,000 limit per year on the assessment. Because the assessment is based on the Gross Wages (not defined payroll), we will determine the total Gross Wages from the previous calendar year based on the quarterly Contribution Reports filed by all Nonprofit Reimbursable employers who are still subject reimbursable employers. The assessment rate is calculated by determining what rate is needed to collect the Reimbursable Employer Debt outstanding up to a maximum of $200,000 per year.
The Reimbursable Employer Debt Assessment in 2008 based on 2007 Gross Wages was .000022746 or .0022746 % so the assessment was $22.75 for each $1,000,000 of Gross Wages.
It should be noted that there is also a minimum assessment amount of $10 per WI Statute. In 2008, that meant no employer with less than $439,704 Gross Wages was given an assessment.
If someone quits working for a Reimbursable employer to take a different job and is laid off or discharged by the “new employer”, the Reimbursable employer could have a potential liability if a claim is set up within 18 months of the date the employee quit working for the Reimbursable employer. If a claim is established, it can potentially remain open for one year so the total potential liability period is two and one-half years after a claimant’s last payroll date. In the same scenario, if the employer was taxable (rather than reimbursable), there would be no RFB liability because the Balancing Account would be charged instead. Reimbursable Employers don’t contribute to the Solvency Fund so the Balancing Account doesn’t apply to them.
If it is determined that benefits charged to a Reimbursable Employer were overpaid to the claimant, we are not able to credit the reimbursable account until we are paid back by the claimant or until we can intercept other amounts due to the claimant. Exception: If it is determined that the claimant was overpaid due to Misconduct, we are able to credit the reimbursable account immediately. In the same scenario, if the employer is Taxable (rather than Reimbursable), the Reserve Fund Balance in the Taxable employer’s UI account is given credit immediately when appropriate for the Overpayment amount because the Balancing Account would be charged instead.
If the employer ceases business or converts to tax financing, there is potential reimbursement due for up to 2 and one-half years. Although no new wages are being reported under the reimbursement account, the employer is still responsible to reimburse us for any benefits charged to the Reimbursement financing account and needs to continue to provide us with an appropriate address.
It is very important that nonprofit employers understand the differences between Tax and Reimbursement financing before choosing one type of financing. We have given you the main differences to help you in your decision making. If you do not understand the information above or have other questions, please contact the Reimbursement Specialist at: 608-266-9404