2011 Wisconsin Code
Chapter 108. Unemployment insurance and reserves.
108.065 Determination of employer.

108.065

108.065 Determination of employer.

108.065(1)

(1) A temporary help company is the employer of an individual who the company engages in employment to perform services for a client or customer of the company.

108.065(1m)

(1m) A professional employer organization is the employer of the employees who it engages to perform services for its client, including a corporate officer if the officer's position is included in the employee leasing agreement with the client.

108.065(2)

(2) A corporation which pays wages to an employee who is concurrently employed by that corporation and one or more related corporations for work performed for the corporation which pays the wages and the related corporation or corporations is the employer of that employee. For purposes of this subsection, if 2 or more corporations are related corporations at any time during a quarter, they are related corporations during that entire quarter.

108.065 - ANNOT.

History: 1987 a. 255; 1993 a. 373; 1997 a. 39; 2001 a. 35.