Wisconsin § 108.22 - Timely reports, notices and payments.

§ 108.22. Timely reports, notices and payments.

108.22(1) (1) 108.22(1)(a) (a) Except as provided in par. (cm) , if any employer, other than an employer which has ceased business and has not paid or incurred a liability to pay wages in any quarter following the cessation of business, is delinquent in making by the assigned due date any payment to the department required of it under this chapter, the employer shall pay interest on the delinquent payment at that monthly rate that annualized is equal to 9 percent or to 2 percent more than the prime rate as published in the Wall Street Journal as of September 30 of the preceding year, whichever is greater, for each month or fraction thereof that the employer is delinquent from the date such payment became due. If any such employer is delinquent in filing any quarterly report under s. 108.205 (1) by the assigned due date, the department may assess a tardy filing fee to the employer for each delinquent quarterly report in the amount of $100 or $20 per employee, as reported on the employer’s most recent quarterly report, whichever is greater, or, if the report is filed within 30 days after the date that the department assesses a tardy filing fee, in the amount of $50. If the department cannot determine the number of the employer’s employees from the employer’s most recent quarterly report, the department may reasonably estimate the number of the employer’s employees for purposes of this paragraph. 108.22(1)(ac) (ac) In addition to any fee assessed under par. (a) , the department may assess an employer or employer agent that is subject to the reporting requirement under s. 108.205 (2) and that fails to file its report in the manner and form prescribed under that subsection a penalty of $20 for each employee whose information is not reported in the manner and form prescribed under s. 108.205 (1m) (b) or (2) . 108.22(1)(ad) (ad) 108.22(1)(ad)1. 1. An employer agent that is subject to the reporting requirements under s. 108.17 (2g) and that fails to file a contribution report in accordance with s. 108.17 (2g) may be assessed a penalty by the department in the amount of $25 for each employer whose report is not filed electronically in the manner and form prescribed by the department. 108.22(1)(ad)2. 2. An employer that is subject to the reporting requirements under s. 108.17 (2b) and that fails to file a contribution report in accordance with s. 108.17 (2b) may be assessed a penalty by the department in the amount of $25 for each report that is not filed in accordance with s. 108.17 (2b) . 108.22(1)(ae) (ae) For purposes of par. (ac) , the number of employees employed by an employer is the total number of employees employed by the employer at any time during the reporting period. 108.22(1)(af) (af) In addition to the fee assessed under par. (a) , the department may assess an employer or employer agent that is subject to a requirement to make contributions by means of an electronic funds transfer under s. 108.17 (7) and that pays contributions by any method inconsistent with s. 108.17 (7) a penalty of the greater of $50 or an amount equal to one-half of one percent of the total contributions paid by the employer or employer agent for the quarter in which the violation occurs. 108.22(1)(am) (am) The interest, penalties, and tardy filing fees levied under pars. (a) , (ac) , (ad) , and (af) shall be paid to the department and credited to the administrative account. 108.22(1)(b) (b) If the due date of a report or payment under s. 108.15 (5) (b) , 108.151 (5) (f) or (7) ,