2010 Wisconsin Code
Chapter 108. Unemployment insurance and reserves.
108.05 Amount of benefits.

108.05

108.05 Amount of benefits.

108.05(1)

(1)

108.05(1)(n)

(n) Each eligible employee shall be paid benefits for each week of total unemployment that commences on or after December 29, 2002, and before January 1, 2006, at the weekly benefit rate specified in this paragraph. Unless sub. (1m) applies, the weekly benefit rate shall equal 4% of the employee's base period wages that were paid during that quarter of the employee's base period in which the employee was paid the highest total wages, rounded down to the nearest whole dollar, except that, if that amount is less than the minimum amount shown in the following schedule, no benefits are payable to the employee and, if that amount is more than the maximum amount shown in the following schedule, the employee's weekly benefit rate shall be the maximum amount shown in the following schedule and except that, if the employee's benefits are exhausted during any week under s. 108.06 (1), the employee shall be paid the remaining amount of benefits payable to the employee in lieu of the amount shown in the following schedule: [See Figure 108.05 (1) (n) following]

Figure 108.05 (1) (n):
Line
Highest
Quarterly
Wages Paid
Weekly
Benefit Rate

1.
Under

$1,225.00
$ 0
2.
1,225.00
to
1,249.99
49
3.
1,250.00
to
1,274.99
50
4.
1,275.00
to
1,299.99
51
5.
1,300.00
to
1,324.99
52
6.
1,325.00
to
1,349.99
53
7.
1,350.00
to
1,374.99
54
8.
1,375.00
to
1,399.99
55
9.
1,400.00
to
1,424.99
56
10.
1,425.00
to
1,449.99
57
11.
1,450.00
to
1,474.99
58
12.
1,475.00
to
1,499.99
59
13.
1,500.00
to
1,524.99
60
14.
1,525.00
to
1,549.99
61
15.
1,550.00
to
1,574.99
62
16.
1,575.00
to
1,599.99
63
17.
1,600.00
to
1,624.99
64
18.
1,625.00
to
1,649.99
65
19.
1,650.00
to
1,674.99
66
20.
1,675.00
to
1,699.99
67
21.
1,700.00
to
1,724.99
68
22.
1,725.00
to
1,749.99
69
23.
1,750.00
to
1,774.99
70
24.
1,775.00
to
1,799.99
71
25.
1,800.00
to
1,824.99
72
26.
1,825.00
to
1,849.99
73
27.
1,850.00
to
1,874.99
74
28.
1,875.00
to
1,899.99
75
29.
1,900.00
to
1,924.99
76
30.
1,925.00
to
1,949.99
77
31.
1,950.00
to
1,974.99
78
32.
1,975.00
to
1,999.99
79
33.
2,000.00
to
2,024.99
80
34.
2,025.00
to
2,049.99
81
35.
2,050.00
to
2,074.99
82
36.
2,075.00
to
2,099.99
83
37.
2,100.00
to
2,124.99
84
38.
2,125.00
to
2,149.99
85
39.
2,150.00
to
2,174.99
86
40.
2,175.00
to
2,199.99
87
41.
2,200.00
to
2,224.99
88
42.
2,225.00
to
2,249.99
89
43.
2,250.00
to
2,274.99
90
44.
2,275.00
to
2,299.99
91
45.
2,300.00
to
2,324.99
92
46.
2,325.00
to
2,349.99
93
47.
2,350.00
to
2,374.99
94
48.
2,375.00
to
2,399.99
95
49.
2,400.00
to
2,424.99
96
50.
2,425.00
to
2,449.99
97
51.
2,450.00
to
2,474.99
98
52.
2,475.00
to
2,499.99
99
53.
2,500.00
to
2,524.99
100
54.
2,525.00
to
2,549.99
101
55.
2,550.00
to
2,574.99
102
56.
2,575.00
to
2,599.99
103
57.
2,600.00
to
2,624.99
104
58.
2,625.00
to
2,649.99
105
59.
2,650.00
to
2,674.99
106
60.
2,675.00
to
2,699.99
107
61.
2,700.00
to
2,724.99
108
62.
2,725.00
to
2,749.99
109
63.
2,750.00
to
2,774.99
110
64.
2,775.00
to
2,799.99
111
65.
2,800.00
to
2,824.99
112
66.
2,825.00
to
2,849.99
113
67.
2,850.00
to
2,874.99
114
68.
2,875.00
to
2,899.99
115
69.
2,900.00
to
2,924.99
116
70.
2,925.00
to
2,949.99
117
71.
2,950.00
to
2,974.99
118
72.
2,975.00
to
2,999.99
119
73.
3,000.00
to
3,024.99
120
74.
3,025.00
to
3,049.99
121
75.
3,050.00
to
3,074.99
122
76.
3,075.00
to
3,099.99
123
77.
3,100.00
to
3,124.99
124
78.
3,125.00
to
3,149.99
125
79.
3,150.00
to
3,174.99
126
80.
3,175.00
to
3,199.99
127
81.
3,200.00
to
3,224.99
128
82.
3,225.00
to
3,249.99
129
83.
3,250.00
to
3,274.99
130
84.
3,275.00
to
3,299.99
131
85.
3,300.00
to
3,324.99
132
86.
3,325.00
to
3,349.99
133
87.
3,350.00
to
3,374.99
134
88.
3,375.00
to
3,399.99
135
89.
3,400.00
to
3,424.99
136
90.
3,425.00
to
3,449.99
137
91.
3,450.00
to
3,474.99
138
92.
3,475.00
to
3,499.99
139
93.
3,500.00
to
3,524.99
140
94.
3,525.00
to
3,549.99
141
95.
3,550.00
to
3,574.99
142
96.
3,575.00
to
3,599.99
143
97.
3,600.00
to
3,624.99
144
98.
3,625.00
to
3,649.99
145
99.
3,650.00
to
3,674.99
146
100.
3,675.00
to
3,699.99
147
101.
3,700.00
to
3,724.99
148
102.
3,725.00
to
3,749.99
149
103.
3,750.00
to
3,774.99
150
104.
3,775.00
to
3,799.99
151
105.
3,800.00
to
3,824.99
152
106.
3,825.00
to
3,849.99
153
107.
3,850.00
to
3,874.99
154
108.
3,875.00
to
3,899.99
155
109.
3,900.00
to
3,924.99
156
110.
3,925.00
to
3,949.99
157
111.
3,950.00
to
3,974.99
158
112.
3,975.00
to
3,999.99
159
113.
4,000.00
to
4,024.99
160
114.
4,025.00
to
4,049.99
161
115.
4,050.00
to
4,074.99
162
116.
4,075.00
to
4,099.99
163
117.
4,100.00
to
4,124.99
164
118.
4,125.00
to
4,149.99
165
119.
4,150.00
to
4,174.99
166
120.
4,175.00
to
4,199.99
167
121.
4,200.00
to
4,224.99
168
122.
4,225.00
to
4,249.99
169
123.
4,250.00
to
4,274.99
170
124.
4,275.00
to
4,299.99
171
125.
4,300.00
to
4,324.99
172
126.
4,325.00
to
4,349.99
173
127.
4,350.00
to
4,374.99
174
128.
4,375.00
to
4,399.99
175
129.
4,400.00
to
4,424.99
176
130.
4,425.00
to
4,449.99
177
131.
4,450.00
to
4,474.99
178
132.
4,475.00
to
4,499.99
179
133.
4,500.00
to
4,524.99
180
134.
4,525.00
to
4,549.99
181
135.
4,550.00
to
4,574.99
182
136.
4,575.00
to
4,599.99
183
137.
4,600.00
to
4,624.99
184
138.
4,625.00
to
4,649.99
185
139.
4,650.00
to
4,674.99
186
140.
4,675.00
to
4,699.99
187
141.
4,700.00
to
4,724.99
188
142.
4,725.00
to
4,749.99
189
143.
4,750.00
to
4,774.99
190
144.
4,775.00
to
4,799.99
191
145.
4,800.00
to
4,824.99
192
146.
4,825.00
to
4,849.99
193
147.
4,850.00
to
4,874.99
194
148.
4,875.00
to
4,899.99
195
149.
4,900.00
to
4,924.99
196
150.
4,925.00
to
4,949.99
197
151.
4,950.00
to
4,974.99
198
152.
4,975.00
to
4,999.99
199
153.
5,000.00
to
5,024.99
200
154.
5,025.00
to
5,049.99
201
155.
5,050.00
to
5,074.99
202
156.
5,075.00
to
5,099.99
203
157.
5,100.00
to
5,124.99
204
158.
5,125.00
to
5,149.99
205
159.
5,150.00
to
5,174.99
206
160.
5,175.00
to
5,199.99
207
161.
5,200.00
to
5,224.99
208
162.
5,225.00
to
5,249.99
209
163.
5,250.00
to
5,274.99
210
164.
5,275.00
to
5,299.99
211
165.
5,300.00
to
5,324.99
212
166.
5,325.00
to
5,349.99
213
167.
5,350.00
to
5,374.99
214
168.
5,375.00
to
5,399.99
215
169.
5,400.00
to
5,424.99
216
170.
5,425.00
to
5,449.99
217
171.
5,450.00
to
5,474.99
218
172.
5,475.00
to
5,499.99
219
173.
5,500.00
to
5,524.99
220
174.
5,525.00
to
5,549.99
221
175.
5,550.00
to
5,574.99
222
176.
5,575.00
to
5,599.99
223
177.
5,600.00
to
5,624.99
224
178.
5,625.00
to
5,649.99
225
179.
5,650.00
to
5,674.99
226
180.
5,675.00
to
5,699.99
227
181.
5,700.00
to
5,724.99
228
182.
5,725.00
to
5,749.99
229
183.
5,750.00
to
5,774.99
230
184.
5,775.00
to
5,799.99
231
185.
5,800.00
to
5,824.99
232
186.
5,825.00
to
5,849.99
233
187.
5,850.00
to
5,874.99
234
188.
5,875.00
to
5,899.99
235
189.
5,900.00
to
5,924.99
236
190.
5,925.00
to
5,949.99
237
191.
5,950.00
to
5,974.99
238
192.
5,975.00
to
5,999.99
239
193.
6,000.00
to
6,024.99
240
194.
6,025.00
to
6,049.99
241
195.
6,050.00
to
6,074.99
242
196.
6,075.00
to
6,099.99
243
197.
6,100.00
to
6,124.99
244
198.
6,125.00
to
6,149.99
245
199.
6,150.00
to
6,174.99
246
200.
6,175.00
to
6,199.99
247
201.
6,200.00
to
6,224.99
248
202.
6,225.00
to
6,249.99
249
203.
6,250.00
to
6,274.99
250
204.
6,275.00
to
6,299.99
251
205.
6,300.00
to
6,324.99
252
206.
6,325.00
to
6,349.99
253
207.
6,350.00
to
6,374.99
254
208.
6,375.00
to
6,399.99
255
209.
6,400.00
to
6,424.99
256
210.
6,425.00
to
6,449.99
257
211.
6,450.00
to
6,474.99
258
212.
6,475.00
to
6,499.99
259
213.
6,500.00
to
6,524.99
260
214.
6,525.00
to
6,549.99
261
215.
6,550.00
to
6,574.99
262
216.
6,575.00
to
6,599.99
263
217.
6,600.00
to
6,624.99
264
218.
6,625.00
to
6,649.99
265
219.
6,650.00
to
6,674.99
266
220.
6,675.00
to
6,699.99
267
221.
6,700.00
to
6,724.99
268
222.
6,725.00
to
6,749.99
269
223.
6,750.00
to
6,774.99
270
224.
6,775.00
to
6,799.99
271
225.
6,800.00
to
6,824.99
272
226.
6,825.00
to
6,849.99
273
227.
6,850.00
to
6,874.99
274
228.
6,875.00
to
6,899.99
275
229.
6,900.00
to
6,924.99
276
230.
6,925.00
to
6,949.99
277
231.
6,950.00
to
6,974.99
278
232.
6,975.00
to
6,999.99
279
233.
7,000.00
to
7,024.99
280
234.
7,025.00
to
7,049.99
281
235.
7,050.00
to
7,074.99
282
236.
7,075.00
to
7,099.99
283
237.
7,100.00
to
7,124.99
284
238.
7,125.00
to
7,149.99
285
239.
7,150.00
to
7,174.99
286
240.
7,175.00
to
7,199.99
287
241.
7,200.00
to
7,224.99
288
242.
7,225.00
to
7,249.99
289
243.
7,250.00
to
7,274.99
290
244.
7,275.00
to
7,299.99
291
245.
7,300.00
to
7,324.99
292
246.
7,325.00
to
7,349.99
293
247.
7,350.00
to
7,374.99
294
248.
7,375.00
to
7,399.99
295
249.
7,400.00
to
7,424.99
296
250.
7,425.00
to
7,449.99
297
251.
7,450.00
to
7,474.99
298
252.
7,475.00
to
7,499.99
299
253.
7,500.00
to
7,524.99
300
254.
7,525.00
to
7,549.99
301
255.
7,550.00
to
7,574.99
302
256.
7,575.00
to
7,599.99
303
257.
7,600.00
to
7,624.99
304
258.
7,625.00
to
7,649.99
305
259.
7,650.00
to
7,674.99
306
260.
7,675.00
to
7,699.99
307
261.
7,700.00
to
7,724.99
308
262.
7,725.00
to
7,749.99
309
263.
7,750.00
to
7,774.99
310
264.
7,775.00
to
7,799.99
311
265.
7,800.00
to
7,824.99
312
266.
7,825.00
to
7,849.99
313
267.
7,850.00
to
7,874.99
314
268.
7,875.00
to
7,899.99
315
269.
7,900.00
to
7,924.99
316
270.
7,925.00
to
7,949.99
317
271.
7,950.00
to
7,974.99
318
272.
7,975.00
to
7,999.99
319
273.
8,000.00
to
8,024.99
320
274.
8,025.00
to
8,049.99
321
275.
8,050.00
to
8,074.99
322
276.
8,075.00
to
8,099.99
323
277.
8,100.00
to
8,124.99
324
278.
8,125.00
to
8,149.99
325
279.
8,150.00
to
8,174.99
326
280.
8,175.00
to
8,199.99
327
281.
8,200.00
to
8,224.99
328
282.
8,225.00

and over
329

108.05(1)(o)

(o) Each eligible employee shall be paid benefits for each week of total unemployment that commences on or after January 1, 2006, and before January 7, 2007, at the weekly benefit rate specified in this paragraph. Unless sub. (1m) applies, the weekly benefit rate shall equal 4 percent of the employee's base period wages that were paid during that quarter of the employee's base period in which the employee was paid the highest total wages, rounded down to the nearest whole dollar, except that, if that amount is less than the minimum amount shown in the following schedule, no benefits are payable to the employee and, if that amount is more than the maximum amount shown in the following schedule, the employee's weekly benefit rate shall be the maximum amount shown in the following schedule and except that, if the employee's benefits are exhausted during any week under s. 108.06 (1), the employee shall be paid the remaining amount of benefits payable to the employee in lieu of the amount shown in the following schedule: [See Figure 108.05 (1) (o) following]

Figure 108.05 (1) (o):


Line
Highest
Quarterly
Wages Paid
Weekly Benefit Rate


Under

$1,275.00
$ 0

1,275.00
to
1,299.99
51

1,300.00
to
1,324.99
52

1,325.00
to
1,349.99
53

1,350.00
to
1,374.99
54

1,375.00
to
1,399.99
55

1,400.00
to
1,424.99
56

1,425.00
to
1,449.99
57

1,450.00
to
1,474.99
58

1,475.00
to
1,499.99
59

1,500.00
to
1,524.99
60

1,525.00
to
1,549.99
61

1,550.00
to
1,574.99
62

1,575.00
to
1,599.99
63

1,600.00
to
1,624.99
64

1,625.00
to
1,649.99
65

1,650.00
to
1,674.99
66

1,675.00
to
1,699.99
67

1,700.00
to
1,724.99
68

1,725.00
to
1,749.99
69

1,750.00
to
1,774.99
70

1,775.00
to
1,799.99
71

1,800.00
to
1,824.99
72

1,825.00
to
1,849.99
73

1,850.00
to
1,874.99
74

1,875.00
to
1,899.99
75

1,900.00
to
1,924.99
76

1,925.00
to
1,949.99
77

1,950.00
to
1,974.99
78

1,975.00
to
1,999.99
79

2,000.00
to
2,024.99
80

2,025.00
to
2,049.99
81

2,050.00
to
2,074.99
82

2,075.00
to
2,099.99
83

2,100.00
to
2,124.99
84

2,125.00
to
2,149.99
85

2,150.00
to
2,174.99
86

2,175.00
to
2,199.99
87

2,200.00
to
2,224.99
88

2,225.00
to
2,249.99
89

2,250.00
to
2,274.99
90

2,275.00
to
2,299.99
91

2,300.00
to
2,324.99
92

2,325.00
to
2,349.99
93

2,350.00
to
2,374.99
94

2,375.00
to
2,399.99
95

2,400.00
to
2,424.99
96

2,425.00
to
2,449.99
97

2,450.00
to
2,474.99
98

2,475.00
to
2,499.99
99

2,500.00
to
2,524.99
100

2,525.00
to
2,549.99
101

2,550.00
to
2,574.99
102

2,575.00
to
2,599.99
103

2,600.00
to
2,624.99
104

2,625.00
to
2,649.99
105

2,650.00
to
2,674.99
106

2,675.00
to
2,699.99
107

2,700.00
to
2,724.99
108

2,725.00
to
2,749.99
109

2,750.00
to
2,774.99
110

2,775.00
to
2,799.99
111

2,800.00
to
2,824.99
112

2,825.00
to
2,849.99
113

2,850.00
to
2,874.99
114

2,875.00
to
2,899.99
115

2,900.00
to
2,924.99
116

2,925.00
to
2,949.99
117

2,950.00
to
2,974.99
118

2,975.00
to
2,999.99
119

3,000.00
to
3,024.99
120

3,025.00
to
3,049.99
121

3,050.00
to
3,074.99
122

3,075.00
to
3,099.99
123

3,100.00
to
3,124.99
124

3,125.00
to
3,149.99
125

3,150.00
to
3,174.99
126

3,175.00
to
3,199.99
127

3,200.00
to
3,224.99
128

3,225.00
to
3,249.99
129

3,250.00
to
3,274.99
130

3,275.00
to
3,299.99
131

3,300.00
to
3,324.99
132

3,325.00
to
3,349.99
133

3,350.00
to
3,374.99
134

3,375.00
to
3,399.99
135

3,400.00
to
3,424.99
136

3,425.00
to
3,449.99
137

3,450.00
to
3,474.99
138

3,475.00
to
3,499.99
139

3,500.00
to
3,524.99
140

3,525.00
to
3,549.99
141

3,550.00
to
3,574.99
142

3,575.00
to
3,599.99
143

3,600.00
to
3,624.99
144

3,625.00
to
3,649.99
145

3,650.00
to
3,674.99
146

3,675.00
to
3,699.99
147

3,700.00
to
3,724.99
148

3,725.00
to
3,749.99
149

3,750.00
to
3,774.99
150

3,775.00
to
3,799.99
151

3,800.00
to
3,824.99
152

3,825.00
to
3,849.99
153

3,850.00
to
3,874.99
154

3,875.00
to
3,899.99
155

3,900.00
to
3,924.99
156

3,925.00
to
3,949.99
157

3,950.00
to
3,974.99
158

3,975.00
to
3,999.99
159

4,000.00
to
4,024.99
160

4,025.00
to
4,049.99
161

4,050.00
to
4,074.99
162

4,075.00
to
4,099.99
163

4,100.00
to
4,124.99
164

4,125.00
to
4,149.99
165

4,150.00
to
4,174.99
166

4,175.00
to
4,199.99
167

4,200.00
to
4,224.99
168

4,225.00
to
4,249.99
169

4,250.00
to
4,274.99
170

4,275.00
to
4,299.99
171

4,300.00
to
4,324.99
172

4,325.00
to
4,349.99
173

4,350.00
to
4,374.99
174

4,375.00
to
4,399.99
175

4,400.00
to
4,424.99
176

4,425.00
to
4,449.99
177

4,450.00
to
4,474.99
178

4,475.00
to
4,499.99
179

4,500.00
to
4,524.99
180

4,525.00
to
4,549.99
181

4,550.00
to
4,574.99
182

4,575.00
to
4,599.99
183

4,600.00
to
4,624.99
184

4,625.00
to
4,649.99
185

4,650.00
to
4,674.99
186

4,675.00
to
4,699.99
187

4,700.00
to
4,724.99
188

4,725.00
to
4,749.99
189

4,750.00
to
4,774.99
190

4,775.00
to
4,799.99
191

4,800.00
to
4,824.99
192

4,825.00
to
4,849.99
193

4,850.00
to
4,874.99
194

4,875.00
to
4,899.99
195

4,900.00
to
4,924.99
196

4,925.00
to
4,949.99
197

4,950.00
to
4,974.99
198

4,975.00
to
4,999.99
199

5,000.00
to
5,024.99
200

5,025.00
to
5,049.99
201

5,050.00
to
5,074.99
202

5,075.00
to
5,099.99
203

5,100.00
to
5,124.99
204

5,125.00
to
5,149.99
205

5,150.00
to
5,174.99
206

5,175.00
to
5,199.99
207

5,200.00
to
5,224.99
208

5,225.00
to
5,249.99
209

5,250.00
to
5,274.99
210

5,275.00
to
5,299.99
211

5,300.00
to
5,324.99
212

5,325.00
to
5,349.99
213

5,350.00
to
5,374.99
214

5,375.00
to
5,399.99
215

5,400.00
to
5,424.99
216

5,425.00
to
5,449.99
217

5,450.00
to
5,474.99
218

5,475.00
to
5,499.99
219

5,500.00
to
5,524.99
220

5,525.00
to
5,549.99
221

5,550.00
to
5,574.99
222

5,575.00
to
5,599.99
223

5,600.00
to
5,624.99
224

5,625.00
to
5,649.99
225

5,650.00
to
5,674.99
226

5,675.00
to
5,699.99
227

5,700.00
to
5,724.99
228

5,725.00
to
5,749.99
229

5,750.00
to
5,774.99
230

5,775.00
to
5,799.99
231

5,800.00
to
5,824.99
232

5,825.00
to
5,849.99
233

5,850.00
to
5,874.99
234

5,875.00
to
5,899.99
235

5,900.00
to
5,924.99
236

5,925.00
to
5,949.99
237

5,950.00
to
5,974.99
238

5,975.00
to
5,999.99
239

6,000.00
to
6,024.99
240

6,025.00
to
6,049.99
241

6,050.00
to
6,074.99
242

6,075.00
to
6,099.99
243

6,100.00
to
6,124.99
244

6,125.00
to
6,149.99
245

6,150.00
to
6,174.99
246

6,175.00
to
6,199.99
247

6,200.00
to
6,224.99
248

6,225.00
to
6,249.99
249

6,250.00
to
6,274.99
250

6,275.00
to
6,299.99
251

6,300.00
to
6,324.99
252

6,325.00
to
6,349.99
253

6,350.00
to
6,374.99
254

6,375.00
to
6,399.99
255

6,400.00
to
6,424.99
256

6,425.00
to
6,449.99
257

6,450.00
to
6,474.99
258

6,475.00
to
6,499.99
259

6,500.00
to
6,524.99
260

6,525.00
to
6,549.99
261

6,550.00
to
6,574.99
262

6,575.00
to
6,599.99
263

6,600.00
to
6,624.99
264

6,625.00
to
6,649.99
265

6,650.00
to
6,674.99
266

6,675.00
to
6,699.99
267

6,700.00
to
6,724.99
268

6,725.00
to
6,749.99
269

6,750.00
to
6,774.99
270

6,775.00
to
6,799.99
271

6,800.00
to
6,824.99
272

6,825.00
to
6,849.99
273

6,850.00
to
6,874.99
274

6,875.00
to
6,899.99
275

6,900.00
to
6,924.99
276

6,925.00
to
6,949.99
277

6,950.00
to
6,974.99
278

6,975.00
to
6,999.99
279

7,000.00
to
7,024.99
280

7,025.00
to
7,049.99
281

7,050.00
to
7,074.99
282

7,075.00
to
7,099.99
283

7,100.00
to
7,124.99
284

7,125.00
to
7,149.99
285

7,150.00
to
7,174.99
286

7,175.00
to
7,199.99
287

7,200.00
to
7,224.99
288

7,225.00
to
7,249.99
289

7,250.00
to
7,274.99
290

7,275.00
to
7,299.99
291

7,300.00
to
7,324.99
292

7,325.00
to
7,349.99
293

7,350.00
to
7,374.99
294

7,375.00
to
7,399.99
295

7,400.00
to
7,424.99
296

7,425.00
to
7,449.99
297

7,450.00
to
7,474.99
298

7,475.00
to
7,499.99
299

7,500.00
to
7,524.99
300

7,525.00
to
7,549.99
301

7,550.00
to
7,574.99
302

7,575.00
to
7,599.99
303

7,600.00
to
7,624.99
304

7,625.00
to
7,649.99
305

7,650.00
to
7,674.99
306

7,675.00
to
7,699.99
307

7,700.00
to
7,724.99
308

7,725.00
to
7,749.99
309

7,750.00
to
7,774.99
310

7,775.00
to
7,799.99
311

7,800.00
to
7,824.99
312

7,825.00
to
7,849.99
313

7,850.00
to
7,874.99
314

7,875.00
to
7,899.99
315

7,900.00
to
7,924.99
316

7,925.00
to
7,949.99
317

7,950.00
to
7,974.99
318

7,975.00
to
7,999.99
319

8,000.00
to
8,024.99
320

8,025.00
to
8,049.99
321

8,050.00
to
8,074.99
322

8,075.00
to
8,099.99
323

8,100.00
to
8,124.99
324

8,125.00
to
8,149.99
325

8,150.00
to
8,174.99
326

8,175.00
to
8,199.99
327

8,200.00
to
8,224.99
328

8,225.00
to
8,249.99
329

8,250.00
to
8,274.99
330

8,275.00
to
8,299.99
331

8,300.00
to
8,324.99
332

8,325.00
to
8,349.99
333

8,350.00
to
8,374.99
334

8,375.00
to
8,399.99
335

8,400.00
to
8,424.99
336

8,425.00
to
8,449.99
337

8,450.00
to
8,474.99
338

8,475.00
to
8,499.99
339

8,500.00
to
8,524.99
340

8,525.00

and over
341

108.05(1)(p)

(p) Each eligible employee shall be paid benefits for each week of total unemployment that commences on or after January 7, 2007, and before January 4, 2009, at the weekly benefit rate specified in this paragraph. Unless sub. (1m) applies, the weekly benefit rate shall equal 4 percent of the employee's base period wages that were paid during that quarter of the employee's base period in which the employee was paid the highest total wages, rounded down to the nearest whole dollar, except that, if that amount is less than the minimum amount shown in the following schedule, no benefits are payable to the employee and, if that amount is more than the maximum amount shown in the following schedule, the employee's weekly benefit rate shall be the maximum amount shown in the following schedule and except that, if the employee's benefits are exhausted during any week under s. 108.06 (1), the employee shall be paid the remaining amount of benefits payable to the employee in lieu of the amount shown in the following schedule: [See Figure 108.05 (1) (p) following]

Figure 108.05 (1) (p):


Line
Highest
Quarterly
Wages Paid
Weekly Benefit Rate

Under

$1,325.00
$ 0

1,325.00
to
1,349.99
53

1,350.00
to
1,374.99
54

1,375.00
to
1,399.99
55

1,400.00
to
1,424.99
56

1,425.00
to
1,449.99
57

1,450.00
to
1,474.99
58

1,475.00
to
1,499.99
59

1,500.00
to
1,524.99
60

1,525.00
to
1,549.99
61

1,550.00
to
1,574.99
62

1,575.00
to
1,599.99
63

1,600.00
to
1,624.99
64

1,625.00
to
1,649.99
65

1,650.00
to
1,674.99
66

1,675.00
to
1,699.99
67

1,700.00
to
1,724.99
68

1,725.00
to
1,749.99
69

1,750.00
to
1,774.99
70

1,775.00
to
1,799.99
71

1,800.00
to
1,824.99
72

1,825.00
to
1,849.99
73

1,850.00
to
1,874.99
74

1,875.00
to
1,899.99
75

1,900.00
to
1,924.99
76

1,925.00
to
1,949.99
77

1,950.00
to
1,974.99
78

1,975.00
to
1,999.99
79

2,000.00
to
2,024.99
80

2,025.00
to
2,049.99
81

2,050.00
to
2,074.99
82

2,075.00
to
2,099.99
83

2,100.00
to
2,124.99
84

2,125.00
to
2,149.99
85

2,150.00
to
2,174.99
86

2,175.00
to
2,199.99
87

2,200.00
to
2,224.99
88

2,225.00
to
2,249.99
89

2,250.00
to
2,274.99
90

2,275.00
to
2,299.99
91

2,300.00
to
2,324.99
92

2,325.00
to
2,349.99
93

2,350.00
to
2,374.99
94

2,375.00
to
2,399.99
95

2,400.00
to
2,424.99
96

2,425.00
to
2,449.99
97

2,450.00
to
2,474.99
98

2,475.00
to
2,499.99
99

2,500.00
to
2,524.99
100

2,525.00
to
2,549.99
101

2,550.00
to
2,574.99
102

2,575.00
to
2,599.99
103

2,600.00
to
2,624.99
104

2,625.00
to
2,649.99
105

2,650.00
to
2,674.99
106

2,675.00
to
2,699.99
107

2,700.00
to
2,724.99
108

2,725.00
to
2,749.99
109

2,750.00
to
2,774.99
110

2,775.00
to
2,799.99
111

2,800.00
to
2,824.99
112

2,825.00
to
2,849.99
113

2,850.00
to
2,874.99
114

2,875.00
to
2,899.99
115

2,900.00
to
2,924.99
116

2,925.00
to
2,949.99
117

2,950.00
to
2,974.99
118

2,975.00
to
2,999.99
119

3,000.00
to
3,024.99
120

3,025.00
to
3,049.99
121

3,050.00
to
3,074.99
122

3,075.00
to
3,099.99
123

3,100.00
to
3,124.99
124

3,125.00
to
3,149.99
125

3,150.00
to
3,174.99
126

3,175.00
to
3,199.99
127

3,200.00
to
3,224.99
128

3,225.00
to
3,249.99
129

3,250.00
to
3,274.99
130

3,275.00
to
3,299.99
131

3,300.00
to
3,324.99
132

3,325.00
to
3,349.99
133

3,350.00
to
3,374.99
134

3,375.00
to
3,399.99
135

3,400.00
to
3,424.99
136

3,425.00
to
3,449.99
137

3,450.00
to
3,474.99
138

3,475.00
to
3,499.99
139

3,500.00
to
3,524.99
140

3,525.00
to
3,549.99
141

3,550.00
to
3,574.99
142

3,575.00
to
3,599.99
143

3,600.00
to
3,624.99
144

3,625.00
to
3,649.99
145

3,650.00
to
3,674.99
146

3,675.00
to
3,699.99
147

3,700.00
to
3,724.99
148

3,725.00
to
3,749.99
149

3,750.00
to
3,774.99
150

3,775.00
to
3,799.99
151

3,800.00
to
3,824.99
152

3,825.00
to
3,849.99
153

3,850.00
to
3,874.99
154

3,875.00
to
3,899.99
155

3,900.00
to
3,924.99
156

3,925.00
to
3,949.99
157

3,950.00
to
3,974.99
158

3,975.00
to
3,999.99
159

4,000.00
to
4,024.99
160

4,025.00
to
4,049.99
161

4,050.00
to
4,074.99
162

4,075.00
to
4,099.99
163

4,100.00
to
4,124.99
164

4,125.00
to
4,149.99
165

4,150.00
to
4,174.99
166

4,175.00
to
4,199.99
167

4,200.00
to
4,224.99
168

4,225.00
to
4,249.99
169

4,250.00
to
4,274.99
170

4,275.00
to
4,299.99
171

4,300.00
to
4,324.99
172

4,325.00
to
4,349.99
173

4,350.00
to
4,374.99
174

4,375.00
to
4,399.99
175

4,400.00
to
4,424.99
176

4,425.00
to
4,449.99
177

4,450.00
to
4,474.99
178

4,475.00
to
4,499.99
179

4,500.00
to
4,524.99
180

4,525.00
to
4,549.99
181

4,550.00
to
4,574.99
182

4,575.00
to
4,599.99
183

4,600.00
to
4,624.99
184

4,625.00
to
4,649.99
185

4,650.00
to
4,674.99
186

4,675.00
to
4,699.99
187

4,700.00
to
4,724.99
188

4,725.00
to
4,749.99
189

4,750.00
to
4,774.99
190

4,775.00
to
4,799.99
191

4,800.00
to
4,824.99
192

4,825.00
to
4,849.99
193

4,850.00
to
4,874.99
194

4,875.00
to
4,899.99
195

4,900.00
to
4,924.99
196

4,925.00
to
4,949.99
197

4,950.00
to
4,974.99
198

4,975.00
to
4,999.99
199

5,000.00
to
5,024.99
200

5,025.00
to
5,049.99
201

5,050.00
to
5,074.99
202

5,075.00
to
5,099.99
203

5,100.00
to
5,124.99
204

5,125.00
to
5,149.99
205

5,150.00
to
5,174.99
206

5,175.00
to
5,199.99
207

5,200.00
to
5,224.99
208

5,225.00
to
5,249.99
209

5,250.00
to
5,274.99
210

5,275.00
to
5,299.99
211

5,300.00
to
5,324.99
212

5,325.00
to
5,349.99
213

5,350.00
to
5,374.99
214

5,375.00
to
5,399.99
215

5,400.00
to
5,424.99
216

5,425.00
to
5,449.99
217

5,450.00
to
5,474.99
218

5,475.00
to
5,499.99
219

5,500.00
to
5,524.99
220

5,525.00
to
5,549.99
221

5,550.00
to
5,574.99
222

5,575.00
to
5,599.99
223

5,600.00
to
5,624.99
224

5,625.00
to
5,649.99
225

5,650.00
to
5,674.99
226

5,675.00
to
5,699.99
227

5,700.00
to
5,724.99
228

5,725.00
to
5,749.99
229

5,750.00
to
5,774.99
230

5,775.00
to
5,799.99
231

5,800.00
to
5,824.99
232

5,825.00
to
5,849.99
233

5,850.00
to
5,874.99
234

5,875.00
to
5,899.99
235

5,900.00
to
5,924.99
236

5,925.00
to
5,949.99
237

5,950.00
to
5,974.99
238

5,975.00
to
5,999.99
239

6,000.00
to
6,024.99
240

6,025.00
to
6,049.99
241

6,050.00
to
6,074.99
242

6,075.00
to
6,099.99
243

6,100.00
to
6,124.99
244

6,125.00
to
6,149.99
245

6,150.00
to
6,174.99
246

6,175.00
to
6,199.99
247

6,200.00
to
6,224.99
248

6,225.00
to
6,249.99
249

6,250.00
to
6,274.99
250

6,275.00
to
6,299.99
251

6,300.00
to
6,324.99
252

6,325.00
to
6,349.99
253

6,350.00
to
6,374.99
254

6,375.00
to
6,399.99
255

6,400.00
to
6,424.99
256

6,425.00
to
6,449.99
257

6,450.00
to
6,474.99
258

6,475.00
to
6,499.99
259

6,500.00
to
6,524.99
260

6,525.00
to
6,549.99
261

6,550.00
to
6,574.99
262

6,575.00
to
6,599.99
263

6,600.00
to
6,624.99
264

6,625.00
to
6,649.99
265

6,650.00
to
6,674.99
266

6,675.00
to
6,699.99
267

6,700.00
to
6,724.99
268

6,725.00
to
6,749.99
269

6,750.00
to
6,774.99
270

6,775.00
to
6,799.99
271

6,800.00
to
6,824.99
272

6,825.00
to
6,849.99
273

6,850.00
to
6,874.99
274

6,875.00
to
6,899.99
275

6,900.00
to
6,924.99
276

6,925.00
to
6,949.99
277

6,950.00
to
6,974.99
278

6,975.00
to
6,999.99
279

7,000.00
to
7,024.99
280

7,025.00
to
7,049.99
281

7,050.00
to
7,074.99
282

7,075.00
to
7,099.99
283

7,100.00
to
7,124.99
284

7,125.00
to
7,149.99
285

7,150.00
to
7,174.99
286

7,175.00
to
7,199.99
287

7,200.00
to
7,224.99
288

7,225.00
to
7,249.99
289

7,250.00
to
7,274.99
290

7,275.00
to
7,299.99
291

7,300.00
to
7,324.99
292

7,325.00
to
7,349.99
293

7,350.00
to
7,374.99
294

7,375.00
to
7,399.99
295

7,400.00
to
7,424.99
296

7,425.00
to
7,449.99
297

7,450.00
to
7,474.99
298

7,475.00
to
7,499.99
299

7,500.00
to
7,524.99
300

7,525.00
to
7,549.99
301

7,550.00
to
7,574.99
302

7,575.00
to
7,599.99
303

7,600.00
to
7,624.99
304

7,625.00
to
7,649.99
305

7,650.00
to
7,674.99
306

7,675.00
to
7,699.99
307

7,700.00
to
7,724.99
308

7,725.00
to
7,749.99
309

7,750.00
to
7,774.99
310

7,775.00
to
7,799.99
311

7,800.00
to
7,824.99
312

7,825.00
to
7,849.99
313

7,850.00
to
7,874.99
314

7,875.00
to
7,899.99
315

7,900.00
to
7,924.99
316

7,925.00
to
7,949.99
317

7,950.00
to
7,974.99
318

7,975.00
to
7,999.99
319

8,000.00
to
8,024.99
320

8,025.00
to
8,049.99
321

8,050.00
to
8,074.99
322

8,075.00
to
8,099.99
323

8,100.00
to
8,124.99
324

8,125.00
to
8,149.99
325

8,150.00
to
8,174.99
326

8,175.00
to
8,199.99
327

8,200.00
to
8,224.99
328

8,225.00
to
8,249.99
329

8,250.00
to
8,274.99
330

8,275.00
to
8,299.99
331

8,300.00
to
8,324.99
332

8,325.00
to
8,349.99
333

8,350.00
to
8,374.99
334

8,375.00
to
8,399.99
335

8,400.00
to
8,424.99
336

8,425.00
to
8,449.99
337

8,450.00
to
8,474.99
338

8,475.00
to
8,499.99
339

8,500.00
to
8,524.99
340

8,525.00
to
8,549.99
341

8,550.00
to
8,574.99
342

8,575.00
to
8,599.99
343

8,600.00
to
8,624.99
344

8,625.00
to
8,649.99
345

8,650.00
to
8,674.99
346

8,675.00
to
8,699.99
347

8,700.00
to
8,724.99
348

8,725.00
to
8,749.99
349

8,750.00
to
8,774.99
350

8,775.00
to
8,799.99
351

8,800.00
to
8,824.99
352

8,825.00
to
8,849.99
353

8,850.00
to
8,874.99
354

8,875.00

and over
355

108.05(1)(q)

(q) Each eligible employee shall be paid benefits for each week of total unemployment that commences on or after January 4, 2009, at the weekly benefit rate specified in this paragraph. Unless sub. (1m) applies, the weekly benefit rate shall equal 4 percent of the employee's base period wages that were paid during that quarter of the employee's base period in which the employee was paid the highest total wages, rounded down to the nearest whole dollar, except that, if that amount is less than the minimum amount shown in the following schedule, no benefits are payable to the employee and, if that amount is more than the maximum amount shown in the following schedule, the employee's weekly benefit rate shall be the maximum amount shown in the following schedule and except that, if the employee's benefits are exhausted during any week under s. 108.06 (1), the employee shall be paid the remaining amount of benefits payable to the employee in lieu of the amount shown in the following schedule: [See Figure 108.05 (1) (q) following]

Figure 108.05 (1) (q):


Line
Highest
Quarterly
Wages Paid
Weekly Benefit Rate
1.
Under

$1,350.00
$ 0
2.
1,350.00
to
1,374.99
54
3.
1,375.00
to
1,399.99
55
4.
1,400.00
to
1,424.99
56
5.
1,425.00
to
1,449.99
57
6.
1,450.00
to
1,474.99
58
7.
1,475.00
to
1,499.99
59
8.
1,500.00
to
1,524.99
60
9.
1,525.00
to
1,549.99
61
10.
1,550.00
to
1,574.99
62
11.
1,575.00
to
1,599.99
63
12.
1,600.00
to
1,624.99
64
13.
1,625.00
to
1,649.99
65
14.
1,650.00
to
1,674.99
66
15.
1,675.00
to
1,699.99
67
16.
1,700.00
to
1,724.99
68
17.
1,725.00
to
1,749.99
69
18.
1,750.00
to
1,774.99
70
19.
1,775.00
to
1,799.99
71
20.
1,800.00
to
1,824.99
72
21.
1,825.00
to
1,849.99
73
22.
1,850.00
to
1,874.99
74
23.
1,875.00
to
1,899.99
75
24.
1,900.00
to
1,924.99
76
25.
1,925.00
to
1,949.99
77
26.
1,950.00
to
1,974.99
78
27.
1,975.00
to
1,999.99
79
28.
2,000.00
to
2,024.99
80
29.
2,025.00
to
2,049.99
81
30.
2,050.00
to
2,074.99
82
31.
2,075.00
to
2,099.99
83
32.
2,100.00
to
2,124.99
84
33.
2,125.00
to
2,149.99
85
34.
2,150.00
to
2,174.99
86
35.
2,175.00
to
2,199.99
87
36.
2,200.00
to
2,224.99
88
37.
2,225.00
to
2,249.99
89
38.
2,250.00
to
2,274.99
90
39.
2,275.00
to
2,299.99
91
40.
2,300.00
to
2,324.99
92
41.
2,325.00
to
2,349.99
93
42.
2,350.00
to
2,374.99
94
43.
2,375.00
to
2,399.99
95
44.
2,400.00
to
2,424.99
96
45.
2,425.00
to
2,449.99
97
46.
2,450.00
to
2,474.99
98
47.
2,475.00
to
2,499.99
99
48.
2,500.00
to
2,524.99
100
49.
2,525.00
to
2,549.99
101
50.
2,550.00
to
2,574.99
102
51.
2,575.00
to
2,599.99
103
52.
2,600.00
to
2,624.99
104
53.
2,625.00
to
2,649.99
105
54.
2,650.00
to
2,674.99
106
55.
2,675.00
to
2,699.99
107
56.
2,700.00
to
2,724.99
108
57.
2,725.00
to
2,749.99
109
58.
2,750.00
to
2,774.99
110
59.
2,775.00
to
2,799.99
111
60.
2,800.00
to
2,824.99
112
61.
2,825.00
to
2,849.99
113
62.
2,850.00
to
2,874.99
114
63.
2,875.00
to
2,899.99
115
64.
2,900.00
to
2,924.99
116
65.
2,925.00
to
2,949.99
117
66.
2,950.00
to
2,974.99
118
67.
2,975.00
to
2,999.99
119
68.
3,000.00
to
3,024.99
120
69.
3,025.00
to
3,049.99
121
70.
3,050.00
to
3,074.99
122
71.
3,075.00
to
3,099.99
123
72.
3,100.00
to
3,124.99
124
73.
3,125.00
to
3,149.99
125
74.
3,150.00
to
3,174.99
126
75.
3,175.00
to
3,199.99
127
76.
3,200.00
to
3,224.99
128
77.
3,225.00
to
3,249.99
129
78.
3,250.00
to
3,274.99
130
79.
3,275.00
to
3,299.99
131
80.
3,300.00
to
3,324.99
132
81.
3,325.00
to
3,349.99
133
82.
3,350.00
to
3,374.99
134
83.
3,375.00
to
3,399.99
135
84.
3,400.00
to
3,424.99
136
85.
3,425.00
to
3,449.99
137
86.
3,450.00
to
3,474.99
138
87.
3,475.00
to
3,499.99
139
88.
3,500.00
to
3,524.99
140
89.
3,525.00
to
3,549.99
141
90.
3,550.00
to
3,574.99
142
91.
3,575.00
to
3,599.99
143
92.
3,600.00
to
3,624.99
144
93.
3,625.00
to
3,649.99
145
94.
3,650.00
to
3,674.99
146
95.
3,675.00
to
3,699.99
147
96.
3,700.00
to
3,724.99
148
97.
3,725.00
to
3,749.99
149
98.
3,750.00
to
3,774.99
150
99.
3,775.00
to
3,799.99
151
100.
3,800.00
to
3,824.99
152
101.
3,825.00
to
3,849.99
153
102.
3,850.00
to
3,874.99
154
103.
3,875.00
to
3,899.99
155
104.
3,900.00
to
3,924.99
156
105.
3,925.00
to
3,949.99
157
106.
3,950.00
to
3,974.99
158
107.
3,975.00
to
3,999.99
159
108.
4,000.00
to
4,024.99
160
109.
4,025.00
to
4,049.99
161
110.
4,050.00
to
4,074.99
162
111.
4,075.00
to
4,099.99
163
112.
4,100.00
to
4,124.99
164
113.
4,125.00
to
4,149.99
165
114.
4,150.00
to
4,174.99
166
115.
4,175.00
to
4,199.99
167
116.
4,200.00
to
4,224.99
168
117.
4,225.00
to
4,249.99
169
118.
4,250.00
to
4,274.99
170
119.
4,275.00
to
4,299.99
171
120.
4,300.00
to
4,324.99
172
121.
4,325.00
to
4,349.99
173
122.
4,350.00
to
4,374.99
174
123.
4,375.00
to
4,399.99
175
124.
4,400.00
to
4,424.99
176
125.
4,425.00
to
4,449.99
177
126.
4,450.00
to
4,474.99
178
127.
4,475.00
to
4,499.99
179
128.
4,500.00
to
4,524.99
180
129.
4,525.00
to
4,549.99
181
130.
4,550.00
to
4,574.99
182
131.
4,575.00
to
4,599.99
183
132.
4,600.00
to
4,624.99
184
133.
4,625.00
to
4,649.99
185
134.
4,650.00
to
4,674.99
186
135.
4,675.00
to
4,699.99
187
136.
4,700.00
to
4,724.99
188
137.
4,725.00
to
4,749.99
189
138.
4,750.00
to
4,774.99
190
139.
4,775.00
to
4,799.99
191
140.
4,800.00
to
4,824.99
192
141.
4,825.00
to
4,849.99
193
142.
4,850.00
to
4,874.99
194
143.
4,875.00
to
4,899.99
195
144.
4,900.00
to
4,924.99
196
145.
4,925.00
to
4,949.99
197
146.
4,950.00
to
4,974.99
198
147.
4,975.00
to
4,999.99
199
148.
5,000.00
to
5,024.99
200
149.
5,025.00
to
5,049.99
201
150.
5,050.00
to
5,074.99
202
151.
5,075.00
to
5,099.99
203
152.
5,100.00
to
5,124.99
204
153.
5,125.00
to
5,149.99
205
154.
5,150.00
to
5,174.99
206
155.
5,175.00
to
5,199.99
207
156.
5,200.00
to
5,224.99
208
157.
5,225.00
to
5,249.99
209
158.
5,250.00
to
5,274.99
210
159.
5,275.00
to
5,299.99
211
160.
5,300.00
to
5,324.99
212
161.
5,325.00
to
5,349.99
213
162.
5,350.00
to
5,374.99
214
163.
5,375.00
to
5,399.99
215
164.
5,400.00
to
5,424.99
216
165.
5,425.00
to
5,449.99
217
166.
5,450.00
to
5,474.99
218
167.
5,475.00
to
5,499.99
219
168.
5,500.00
to
5,524.99
220
169.
5,525.00
to
5,549.99
221
170.
5,550.00
to
5,574.99
222
171.
5,575.00
to
5,599.99
223
172.
5,600.00
to
5,624.99
224
173.
5,625.00
to
5,649.99
225
174.
5,650.00
to
5,674.99
226
175.
5,675.00
to
5,699.99
227
176.
5,700.00
to
5,724.99
228
177.
5,725.00
to
5,749.99
229
178.
5,750.00
to
5,774.99
230
179.
5,775.00
to
5,799.99
231
180.
5,800.00
to
5,824.99
232
181.
5,825.00
to
5,849.99
233
182.
5,850.00
to
5,874.99
234
183.
5,875.00
to
5,899.99
235
184.
5,900.00
to
5,924.99
236
185.
5,925.00
to
5,949.99
237
186.
5,950.00
to
5,974.99
238
187.
5,975.00
to
5,999.99
239
188.
6,000.00
to
6,024.99
240
189.
6,025.00
to
6,049.99
241
190.
6,050.00
to
6,074.99
242
191.
6,075.00
to
6,099.99
243
192.
6,100.00
to
6,124.99
244
193.
6,125.00
to
6,149.99
245
194.
6,150.00
to
6,174.99
246
195.
6,175.00
to
6,199.99
247
196.
6,200.00
to
6,224.99
248
197.
6,225.00
to
6,249.99
249
198.
6,250.00
to
6,274.99
250
199.
6,275.00
to
6,299.99
251
200.
6,300.00
to
6,324.99
252
201.
6,325.00
to
6,349.99
253
202.
6,350.00
to
6,374.99
254
203.
6,375.00
to
6,399.99
255
204.
6,400.00
to
6,424.99
256
205.
6,425.00
to
6,449.99
257
206.
6,450.00
to
6,474.99
258
207.
6,475.00
to
6,499.99
259
208.
6,500.00
to
6,524.99
260
209.
6,525.00
to
6,549.99
261
210.
6,550.00
to
6,574.99
262
211.
6,575.00
to
6,599.99
263
212.
6,600.00
to
6,624.99
264
213.
6,625.00
to
6,649.99
265
214.
6,650.00
to
6,674.99
266
215.
6,675.00
to
6,699.99
267
216.
6,700.00
to
6,724.99
268
217.
6,725.00
to
6,749.99
269
218.
6,750.00
to
6,774.99
270
219.
6,775.00
to
6,799.99
271
220.
6,800.00
to
6,824.99
272
221.
6,825.00
to
6,849.99
273
222.
6,850.00
to
6,874.99
274
223.
6,875.00
to
6,899.99
275
224.
6,900.00
to
6,924.99
276
225.
6,925.00
to
6,949.99
277
226.
6,950.00
to
6,974.99
278
227.
6,975.00
to
6,999.99
279
228.
7,000.00
to
7,024.99
280
229.
7,025.00
to
7,049.99
281
230.
7,050.00
to
7,074.99
282
231.
7,075.00
to
7,099.99
283
232.
7,100.00
to
7,124.99
284
233.
7,125.00
to
7,149.99
285
234.
7,150.00
to
7,174.99
286
235.
7,175.00
to
7,199.99
287
236.
7,200.00
to
7,224.99
288
237.
7,225.00
to
7,249.99
289
238.
7,250.00
to
7,274.99
290
239.
7,275.00
to
7,299.99
291
240.
7,300.00
to
7,324.99
292
241.
7,325.00
to
7,349.99
293
242.
7,350.00
to
7,374.99
294
243.
7,375.00
to
7,399.99
295
244.
7,400.00
to
7,424.99
296
245.
7,425.00
to
7,449.99
297
246.
7,450.00
to
7,474.99
298
247.
7,475.00
to
7,499.99
299
248.
7,500.00
to
7,524.99
300
249.
7,525.00
to
7,549.99
301
250.
7,550.00
to
7,574.99
302
251.
7,575.00
to
7,599.99
303
252.
7,600.00
to
7,624.99
304
253.
7,625.00
to
7,649.99
305
254.
7,650.00
to
7,674.99
306
255.
7,675.00
to
7,699.99
307
256.
7,700.00
to
7,724.99
308
257.
7,725.00
to
7,749.99
309
258.
7,750.00
to
7,774.99
310
259.
7,775.00
to
7,799.99
311
260.
7,800.00
to
7,824.99
312
261.
7,825.00
to
7,849.99
313
262.
7,850.00
to
7,874.99
314
263.
7,875.00
to
7,899.99
315
264.
7,900.00
to
7,924.99
316
265.
7,925.00
to
7,949.99
317
266.
7,950.00
to
7,974.99
318
267.
7,975.00
to
7,999.99
319
268.
8,000.00
to
8,024.99
320
269.
8,025.00
to
8,049.99
321
270.
8,050.00
to
8,074.99
322
271.
8,075.00
to
8,099.99
323
272.
8,100.00
to
8,124.99
324
273.
8,125.00
to
8,149.99
325
274.
8,150.00
to
8,174.99
326
275.
8,175.00
to
8,199.99
327
276.
8,200.00
to
8,224.99
328
277.
8,225.00
to
8,249.99
329
278.
8,250.00
to
8,274.99
330
279.
8,275.00
to
8,299.99
331
280.
8,300.00
to
8,324.99
332
281.
8,325.00
to
8,349.99
333
282.
8,350.00
to
8,374.99
334
283.
8,375.00
to
8,399.99
335
284.
8,400.00
to
8,424.99
336
285.
8,425.00
to
8,449.99
337
286.
8,450.00
to
8,474.99
338
287.
8,475.00
to
8,499.99
339
288.
8,500.00
to
8,524.99
340
289.
8,525.00
to
8,549.99
341
290.
8,550.00
to
8,574.99
342
291.
8,575.00
to
8,599.99
343
292.
8,600.00
to
8,624.99
344
293.
8,625.00
to
8,649.99
345
294.
8,650.00
to
8,674.99
346
295.
8,675.00
to
8,699.99
347
296.
8,700.00
to
8,724.99
348
297.
8,725.00
to
8,749.99
349
298.
8,750.00
to
8,774.99
350
299.
8,775.00
to
8,799.99
351
300.
8,800.00
to
8,824.99
352
301.
8,825.00
to
8,849.99
353
302.
8,850.00
to
8,874.99
354
303.
8,875.00
to
8,899.99
355
304.
8,900.00
to
8,924.99
356
305.
8,925.00
to
8,949.99
357
306.
8,950.00
to
8,974.99
358
307.
8,975.00
to
8,999.99
359
308.
9,000.00
to
9,024.99
360
309.
9,025.00
to
9,049.99
361
310.
9,050.00
to
9,074.99
362
311.
9,075.00

and over
363

108.05(1m)

(1m) Final payments in certain cases. Whenever, as of the beginning of any week, the difference between the maximum amount of benefits potentially payable to an employee, as computed under this section and s. 108.06 (1), and the amount of benefits otherwise payable to the employee for that week is $5 or less, the benefits payable to the employee for that week shall be that maximum amount.

108.05(2)

(2) Semiannual adjustment of maximum and minimum benefit rates.

108.05(2)(a)

(a) This chapter's maximum weekly benefit rate, as to weeks of unemployment in a given half year starting January 1 or July 1 shall be based on the "average wages per average week" of the preceding "base year", ended 6 months before the starting date of the given half year, pursuant to this subsection.

108.05(2)(b)

(b) The department shall determine by each December 1 and June 1 for the last completed base year, ended June 30 or December 31 respectively, from reports to the department submitted by employers other than government units financing benefits under s. 108.15 covering their employees in employment and any corrections thereof filed by September 30 or March 31 for that base year:

108.05(2)(b)1.

1. The gross wages thus reported by all such employers as paid in that year for such employment; and

108.05(2)(b)2.

2. The average of the 12 mid-month totals of all such employees in employment thus reported for that year; and

108.05(2)(b)3.

3. The quotient obtained by dividing said gross wages by said average; and

108.05(2)(b)4.

4. The amount, called "average wages per average week" in this section, obtained by dividing such quotient by 52.

108.05(2)(c)

(c) This chapter's maximum weekly benefit rate, as to weeks of unemployment in the ensuing half year, shall equal the result obtained by rounding 66-2/3% of the "average wages per average week" to the nearest multiple of one dollar, and the minimum weekly benefit rate shall be an amount which is 15% of the maximum rate and adjusted, if not a multiple of one dollar, to the next lower multiple of one dollar.

108.05(2)(d)

(d) Whenever, for any half year ending on June 30 or December 31, the new maximum and minimum weekly benefit rates are higher or lower than the rate for the previous half year in the current benefit rate schedule, the department shall amend the starting lines and wage classes so that the first line shows the quarterly wages below the least amount necessary to qualify for the minimum weekly benefit rate and the 2nd line shows the new minimum weekly benefit rate and the highest quarterly wage class to which it applies. The department shall amend the closing lines so that the next to last line shows a weekly benefit rate which is $1 less than the new maximum weekly benefit rate and the quarterly wage class to which it applies and the last line shows the new maximum weekly benefit rate and a quarterly wage class which starts one cent above the higher wage figure of the next to last line and ranges upward without limit. The department shall consecutively number the intervening lines of the schedule with a separate line for each $1 change in weekly benefit rate and the applicable quarterly wage class for each weekly benefit rate.

108.05(2)(e)

(e) The department shall publish as a class 1 notice under ch. 985 the "average wages per average week", the corresponding maximum and minimum weekly benefit rates, and the resulting schedule of quarterly wage classes and weekly benefit rates within 10 days after each determination. The schedule shall then apply to all weeks of unemployment in the ensuing half year.

108.05(2)(f)

(f) The department shall certify such schedule to the legislative reference bureau, which shall when publishing the statutes include the latest such schedule then available.

108.05(2)(g)

(g) Any change in the minimum benefit rate does not affect benefits payable to a claimant for a benefit year that begins prior to the effective date of a new rate schedule.

108.05(2)(h)

(h) Whenever January 1 or July 1 does not fall on Saturday, Sunday or Monday, any change in weekly benefit rates under this subsection shall apply after the first ensuing Sunday.

108.05(2m)

(2m) Suspension of adjustments. Notwithstanding sub. (2), no adjustment may be made by the department in any benefit rate under that subsection. This subsection applies only for purposes of benefit payments.

108.05(3)

(3) Benefits for partial unemployment.

108.05(3)(a)

(a) Except as provided in pars. (b), (c), and (d), if an eligible employee earns wages in a given week, the first $30 of the wages shall be disregarded and the employee's applicable weekly benefit payment shall be reduced by 67% of the remaining amount, except that no such employee is eligible for benefits if the employee's benefit payment would be less than $5 for any week. For purposes of this paragraph, "wages" includes any salary reduction amounts earned that are not wages and that are deducted from the salary of a claimant by an employer pursuant to a salary reduction agreement under a cafeteria plan, within the meaning of 26 USC 125, and any amount that a claimant would have earned in available work under s. 108.04 (1) (a) which is treated as wages under s. 108.04 (1) (bm), but excludes any amount that a claimant earns for services performed as a volunteer fire fighter, volunteer emergency medical technician, or volunteer first responder. In applying this paragraph, the department shall disregard discrepancies of less than $2 between wages reported by employees and employers.

108.05(3)(b)

(b)

108.05(3)(b)1.

1. A claimant is ineligible to receive any benefits for a week if the claimant is engaged in employment with an employer from which the claimant was paid at least 80% of his or her base period wages and:

108.05(3)(b)1.a.

a. The claimant works full time for that employer in that week at the same or a greater rate of pay, excluding bonuses, incentives, overtime or any other supplement to the earnings, as the claimant was paid by that employer in that quarter of the claimant's base period in which the claimant was paid his or her highest wages;

108.05(3)(b)1.b.

b. The claimant receives from that employer sick pay, holiday pay, vacation pay or termination pay which, by itself or in combination with wages earned for work performed in that week for that employer, is equivalent to pay for full-time work at that same or a greater rate of pay; or

108.05(3)(b)1.c.

c. The amount that the claimant would have earned within that week from that employer in available work under s. 108.04 (1) (a) which is treated as wages under s. 108.04 (1) (bm), by itself or in combination with the wages earned for work performed in that week for that employer and the pay received under subd. 1. b., is equivalent to pay for full-time work at that same or a greater rate of pay.

108.05(3)(b)2.

2. For the purposes of this paragraph, "wages" includes any salary reduction amounts earned that are not wages and that are deducted from the salary of a claimant by an employer pursuant to a salary reduction agreement under a cafeteria plan, within the meaning of 26 USC 125.

108.05(3)(b)3.

3. This paragraph does not apply if the claimant is paid solely by way of commissions.

108.05(3)(c)

(c) A claimant is ineligible to receive any benefits for a week in which the claimant works a total of 40 or more hours for one or more employing units.

108.05(3)(d)

(d) A claimant is ineligible to receive benefits for any week in which the claimant conceals wages as provided in s. 108.04 (11) (b).

108.05(3)(e)

(e) For purposes of this subsection, a bonus or profit-sharing payment is considered to be earned in the week in which the bonus or payment is paid by the employer. A bonus or profit-sharing payment is considered to be paid on the date of the check if payment is made by check, on the date of direct deposit by the employer at a financial institution if payment is deposited by the employer to an employee's account at a financial institution, or on the date that the bonus or payment is received by the employee if any other method of payment is used.

108.05(4)

(4) Holiday or vacation pay.

108.05(4)(a)

(a)

108.05(4)(a)1.

1. Except as provided in subd. 2., the department shall treat as wages an employee's holiday pay for purposes of eligibility for benefits for partial unemployment under sub. (3) for a given week only if it has become definitely payable to the employee within 4 days after the close of that week.

108.05(4)(a)2.

2. The department shall treat as wages an employee's holiday pay for purposes of eligibility for benefits for partial unemployment under sub. (3) for the week that includes December 25 only if it has become definitely payable to the employee within 9 days after the close of that week.

108.05(4)(b)

(b) An employee's vacation pay shall, for purposes of eligibility for benefits for partial unemployment under sub. (3), be treated as wages for a given week only if it has by the close of that week become definitely allocated and payable to the employee for that week and the employee has had due notice thereof, and only if such pay until fully assigned is allocated:

108.05(4)(b)1.

1. At not less than the employee's approximate full weekly wage rate; or

108.05(4)(b)2.

2. Pursuant to any other reasonable basis of allocation, including any basis commonly used in computing the vacation rights of employees.

108.05(5)

(5) Termination pay. An employee's dismissal or termination pay shall, for purposes of eligibility for benefits for partial unemployment under sub. (3), be treated as wages for a given week only if it has by the close of that week become definitely allocated and payable to the employee for that week, and the employee has had due notice thereof, and only if such pay, until fully assigned, is allocated:

108.05(5)(a)

(a) At not less than the employee's approximate full weekly wage rate; or

108.05(5)(b)

(b) Pursuant to any other reasonable basis of allocation, including any basis commonly used in computing the termination pay of employees.

108.05(5m)

(5m) Sick pay. For purposes of eligibility for benefits for partial unemployment under sub. (3), "wages" includes sick pay only when paid or payable directly by an employer at the employee's usual rate of pay.

108.05(6)

(6) Back pay. The department shall treat as wages for benefit purposes any payment made to an individual by or on behalf of his or her employing unit to which that individual is entitled under federal law, the law of any state or a collective bargaining or other agreement and which is in lieu of pay for personal services for past weeks, or which is in the nature of back pay, whether made under an award or decision or otherwise, and which is made no later than the end of the 104-week period beginning with the earliest week to which such pay applies.

108.05(7)

(7) Pension payments.

108.05(7)(a)

(a) Definitions. In this subsection:

108.05(7)(a)1.

1. "Pension payment" means a pension, retirement, annuity, or other similar payment made to a claimant, based on the previous work of that claimant, whether or not payable on a periodic basis, from a governmental or other retirement system maintained or contributed to by an employer from which that claimant has base period wages, other than a payment received under the federal Social Security Act (42 USC 301 et seq.) that is based in whole or in part upon taxes paid by the claimant.

108.05(7)(a)2.

2. "Rollover" means the transfer of all or part of a pension payment from one retirement plan or account to another retirement plan or account, whether the transfer occurs directly between plan or account trustees, or from the trustee of a plan or account to an individual payee and from that payee to the trustee of another plan or account, regardless of whether the plans or accounts are considered qualified trusts under 26 USC 401.

108.05(7)(b)

(b) Pension payment information. Any claimant who receives, is entitled to receive or has applied for a pension payment, and any employer by which the claimant was employed in his or her base period, shall furnish the department with such information relating to the payment as the department may request. Upon request of the department, the governmental or other retirement system responsible for making the payment shall report the information concerning the claimant's eligibility for and receipt of payments under that system to the department.

108.05(7)(c)

(c) Required benefit reduction. Except as provided in par. (cm), if a claimant actually or constructively receives a pension payment, the department shall reduce benefits otherwise payable to the claimant for a week of partial or total unemployment, but not below zero, if pars. (d) and (e) or if pars. (d) and (f) apply.

108.05(7)(cm)

(cm) Payments received under Social Security Act. If a claimant receives a pension payment under the federal Social Security Act (42 USC 301 et seq.), the department shall not reduce the benefits otherwise payable to the claimant because the claimant contributed to a portion of the pension payment received by the claimant.

108.05(7)(d)

(d) Allocation.

108.05(7)(d)1.

1. If a pension payment is not paid on a weekly basis, the department shall allocate and attribute the payment to specific weeks in accordance with subd. 2. if the payment is actually or constructively received on a periodic basis. If a pension payment is actually or constructively received on other than a periodic basis, the department shall allocate the payment to the week in which it is received.

108.05(7)(d)1m.

1m. For purposes of this paragraph, a payment is actually or constructively received on other than a periodic basis if it has become definitely allocated and payable to the claimant by the close of a given week, and the department has provided due notice to the claimant that the payment will be allocated in accordance with subd. 1.

108.05(7)(d)2.

2. The department shall allocate a pension payment that is is actually or constructively received on a periodic basis by allocating to each week the fraction of the payment attributable to that week.

108.05(7)(e)

(e) Total employer funding. If no portion of a pension payment actually or constructively received by a claimant under this subsection is funded by the claimant's contributions, the department shall reduce the weekly benefits payable for a week of partial or total unemployment by an amount equal to the weekly pension amount if:

108.05(7)(e)1.

1. The claimant has base period wages from the employer from which the pension payment is received; and

108.05(7)(e)2.

2. The claimant has performed work for that employer since the start of the claimant's base period and that work or remuneration for that work affirmatively affected the claimant's eligibility for or increased the amount of the pension payment.

108.05(7)(f)

(f) Partial or total employee funding. If any portion of a pension payment actually or constructively received by a claimant under this subsection is funded by the claimant's contributions, the department shall compute the benefits payable for a week of partial or total unemployment as follows:

108.05(7)(f)1.

1. If the pension payment is received under the railroad retirement act (45 USC 231 et seq.), the department shall reduce the weekly benefits payable for a week of partial or total unemployment by 50% of the weekly pension amount.

108.05(7)(f)2.

2. If the pension payment is received under another retirement system, the claimant has base period wages from the employer from which the pension payment is received, the claimant has performed work for that employer since the start of the claimant's base period, and that work or remuneration for that work affirmatively affected the claimant's eligibility for or increased the amount of the pension payment, the department shall reduce the weekly benefits payable for a week of partial or total unemployment by 50% of the weekly pension amount, or by the percentage of the employer's contribution if acceptable evidence of a contribution by the employer other than 50% is furnished to the department.

108.05(7)(g)

(g) Constructive receipt. A claimant constructively receives a pension payment under this subsection only for weeks occurring after:

108.05(7)(g)1.

1. An application for a pension payment has been filed by or on behalf of the claimant; and

108.05(7)(g)2.

2. The claimant has been afforded due notice from his or her retirement system of his or her entitlement to a pension payment and the amount of the pension payment to which he or she is entitled.

108.05(7)(h)

(h) Rollovers. If a pension payment is received by a claimant on other than a periodic basis and a rollover of the pension payment, or any portion thereof, occurs by the end of the 60th day following receipt of the payment by the claimant, the payment or any portion thereof affected by the rollover is not actually or constructively received by the claimant. If a portion of a pension payment received on other than a periodic basis is affected by a rollover, the remaining portion is subject to allocation under par. (d).

108.05(9)

(9) Rounding of benefit amounts. Notwithstanding sub. (1), benefits payable for a week of unemployment as a result of applying sub. (1m), (3) or (7) or s. 108.04 (11) or (12), 108.06 (1), 108.13 (4) or (5) or 108.135 shall be rounded down to the next lowest dollar.

108.05(10)

(10) Deductions from benefit payments. After calculating the benefit payment due to be paid for a week under subs. (1) to (7), the department shall make deductions from that payment to the extent that the payment is sufficient to make the following payments in the following order:

108.05(10)(a)

(a) First, to recover forfeitures assessed under s. 108.04 (11).

108.05(10)(b)

(b) Second, to recover overpayments under s. 108.22 (8) (b) 1.

108.05(10)(c)

(c) Third, to pay child support obligations under s. 108.13 (4).

108.05(10)(d)

(d) Fourth, to withhold federal income taxes under s. 108.135.

108.05(10)(e)

(e) Fifth, to withhold state income taxes under s. 108.135.

108.05(10)(f)

(f) Sixth, to deduct amounts for any purpose authorized under s. 108.13 (5).

108.05 - ANNOT.

History: 1971 c. 53; 1973 c. 247; 1975 c. 343; 1977 c. 29; 1979 c. 52; 1981 c. 28, 36; 1983 a. 8, 168, 384; 1985 a. 17, 40; 1987 a. 38 ss. 60 to 66, 136; 1987 a. 255; 1989 a. 77; 1991 a. 89; 1993 a. 373; 1995 a. 118; 1997 a. 39; 1999 a. 15, 56, 185, 186; 2001 a. 35, 43, 105; 2003 a. 197; 2005 a. 86, 142; 2007 a. 20, 59, 97; 2009 a. 287.

108.05 - ANNOT.

When a claimant had not applied for pension benefits, a document from the pension fund describing the claimant's annuity alternatives and estimating monthly payments did not satisfy the "due notice of eligibility" requirement under sub. (7) (d) [now (7) (g)]. The claimant was entitled to receive both pension and unemployment benefits for a limited period. Calumet County v. LIRC, 120 Wis. 2d 297, 354 N.W.2d 216 (Ct. App. 1984).