In this chapter:

1. (1) “Department” means the department of workforce development or its authorized agent.

2. (2) “Employee” means an individual who is an employee under 26 USC 3401 (c) but does not include an individual performing intelligence or counterintelligence functions for a federal or state agency if the head of the agency has determined that reporting under s. DWD 142.01 with respect to the individual could endanger the individual’s safety or compromise an ongoing investigation or intelligence mission.

   Note: Under 26 USC 3401(c), an “employee” includes “an officer, employee, or elected official of the United States, a State, or any political subdivision thereof, or the District of Columbia, or any agency or instrumentality of any one or more of the foregoing. The term ‘employee’ also includes an officer of a corporation.”

3. (3) “Employer” means a person who is an employer under 26 USC 3401 (d) and includes any governmental entity and any labor organization.

   Note: Under 26 USC 3401(d), an “employer” means “the person for whom an individual performs or performed any service, of whatever nature, as the employee of such person, except that:

   (1) if the person for whom the individual performs or performed the services does not have control of the payment of the wages for such services, the term ‘employer’ (except for purposes of subsection (a)) means the person having control of the payment of such wages, and

   (2) in the case of a person paying wages on behalf of a nonresident alien individual, foreign partnership, or foreign corporation, not engaged in trade or business within the United States, the term ‘employer’ (except for purposes of subsection (a)) means such person.”

4. (4) “Federal employer identification number” means the identifying number assigned to the employer under 26 USC 6109.

5. (5) “Labor organization” has the meaning specified in 42 USC 653a (a) (2) (B) (ii).

   Note: 42 USC 653a (a) (2) (B) (ii) provides: The term “labor organization” shall have the meaning given such term in section 152(5) of title 29, and includes any entity (also known as a “hiring hall”) which is used by the organization and an employer to carry out requirements described in section 158(f)(3) of title 29 of an agreement between the organization and the employer.

6. (6) “Multi-state employer” means an employer that employs individuals in Wisconsin and in at least one other state.

7. (7) “Newly hired employee” means any of the following:

   1. (a) An employee who reports for work for the first time.
   2. (b) An employee, other than a poll worker or a substitute teacher, who is rehired, recalled, or returns to work after an unpaid absence of more than 60 days.
   3. (c) A poll worker who the employer has never reported to the state directory of new hires as a newly hired employee.
   4. (d) A substitute teacher who performs services for the employer but who the employer has not reported to the state directory of new hires as newly hired during the current school year.
8. (8) “Poll worker” means a person who staffs a polling place on election day to assist in holding the election.
9. (9) “State directory of new hires” means an automated directory containing information supplied by employers about each newly hired employee, pursuant to s. 103.05, Stats.

History

History: Cr. Register, April, 2001, No. 544, eff. 5-1-01; CR 18-033: am. (2) to (5), (7) (b) Register May 2019 No. 761, eff. 6-1-19.