Wisconsin § 108.07 - Liability of employers.

§ 108.07. Liability of employers.

108.07(1) (1) Except as otherwise provided in subs. (4) , (5) and (5m) and s. 108.04 (13) , the department shall charge benefits payable to a claimant who has been paid or is treated as having been paid base period wages with respect to work performed for one employer only to the account of that employer. 108.07(2) (2) Except as provided in subs. (3) to (5) , if a claimant has been paid or is treated as having been paid base period wages with respect to work performed for more than one employer, the department shall charge the account of each employer for all benefits paid to the claimant for weeks ending within the employee’s benefit year in the same proportion that the base period wages paid or treated as having been paid to the claimant with respect to work performed for that employer bear to the total base period wages paid or treated as having been paid to the claimant. 108.07(3) (3) Except as provided in sub. (7) , if a claimant earns wages during his or her benefit year for work performed for an employer from which the claimant has base period wages, if a claimant receives sick pay, holiday pay, vacation pay or termination pay that is treated as wages under s.