Wis. Stat. » CHAPTER 108 — UNEMPLOYMENT INSURANCE AND RESERVES
Wisconsin Statutes

Wis. Stat. § 108.01 (2026)

Public policy declaration

✓ current as of July 2026
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108.01108.01 Public policy declaration. Without intending that this section shall supersede, alter or modify the specific provisions hereinafter contained in this chapter, the public policy of this state is declared as follows:
108.01(1)(1) Unemployment in Wisconsin is recognized as an urgent public problem, gravely affecting the health, morals and welfare of the people of this state. The burdens resulting from irregular employment and reduced annual earnings fall directly on the unemployed worker and his or her family. The decreased and irregular purchasing power of wage earners in turn vitally affects the livelihood of farmers, merchants and manufacturers, results in a decreased demand for their products, and thus tends partially to paralyze the economic life of the entire state. In good times and in bad times unemployment is a heavy social cost, directly affecting many thousands of wage earners. Each employing unit in Wisconsin should pay at least a part of this social cost, connected with its own irregular operations, by financing benefits for its own unemployed workers. Each employer’s contribution rate should vary in accordance with its own unemployment costs, as shown by experience under this chapter. Whether or not a given employing unit can provide steadier work and wages for its own employees, it can reasonably be required to build up a limited reserve for unemployment, out of which benefits shall be paid to its eligible unemployed workers, as a matter of right, based on their respective wages and lengths of service.
108.01(2)(2) The economic burdens resulting from unemployment should not only be shared more fairly, but should also be decreased and prevented as far as possible. A sound system of unemployment reserves, contributions and benefits should induce and reward steady operations by each employer, since the employer is in a better position than any other agency to share in and to reduce the social costs of its own irregular employment. Employers and employees throughout the state should cooperate, in advisory committees under government supervision, to promote and encourage the steadiest possible employment. A more adequate system of free public employment offices should be provided, at the expense of employers, to place workers more efficiently and to shorten the periods between jobs. Education and retraining of workers during their unemployment should be encouraged. Governmental construction providing emergency relief through work and wages should be stimulated.
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108.01(3)(3) A gradual and constructive solution of the unemployment problem along these lines has become an imperative public need.
108.01 HistoryHistory: 1989 a. 77; 1997 a. 39.
108.01 AnnotationWisconsin courts should not look to other jurisdictions, federal or state, in interpreting this chapter. National Labor Relations Board law does not constitute persuasive authority within Wisconsin unemployment law. Bernhardt v. LIRC, 207 Wis. 2d 292, 558 N.W.2d 874 (Ct. App. 1996), 95-3549.
108.01 AnnotationEffects of Unemployment Compensation Proceedings on Related Labor Litigation. Mazurak. 64 MLR 133 (1980).
Notes of Decisions
Cited in 34 cases (8 in the last 5 years), 1940–2025 · leading case: Operton v. Labor & Indus. Review Comm'n, 2017 WI 46 (Wis. 2017).
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Operton v. Labor & Indus. Review Comm'n, 2017 WI 46 (Wis. 2017). · cites it 8× “This policy is codified in Wis. Stat. § 108.01 , which provides: "In good times and in bad times unemployment is a heavy social cost, directly affecting many thousands of wage earners.”
Catholic Charities Bureau, Inc. v. State of Wisconsin Labor & Indus. Review Comm'n, 2024 WI 13 (Wis. 2024). · cites it 7× “See Wis. Stat. § 108.01 (1). "In good times and in bad times unemployment is a heavy social cost, directly affecting many thousands of wage earners.”
Priorities USA v. Wisconsin Elections Comm'n, 2024 WI 32 (Wis. 2024). · cites it 2× “84 supplies no legitimate basis for overruling a recent decision of this court.5 III ¶66 Aside from mischaracterizing Teigen in order to deem it "unsound in principle," the majority fails to put a dent in Teigen's interpretation of the statute.”
La Crosse Footwear, Inc. v. Labor & Indus. Review Comm'n, 434 N.W.2d 392 (Wis. Ct. App. 1988). · cites it 4× “[2] Section 108.01(1), Stats., declares the public policy of the state as follows: Unemployment in Wisconsin is recognized as an urgent public problem, gravely affecting the health, morals and welfare of the people of this state.”
Milwaukee Cnty. v. Dep't of Indus., Labor & Human Relations, 259 N.W.2d 118 (Wis. 1977). “Milwaukee County, relying on the legislative declaration of public policy (sec. 108.01, Stats.), contends that the purpose of the unemployment compensation law, as interpreted by this court, is “to minimize the loss of income when an employee involuntarily is out of work through…”
Catholic Charities Bureau, Inc. v. State of Wisconsin Labor & Indus. Review Comm'n, 2023 WI App 12 (Wis. Ct. App. 2023). · cites it 2× “§ 108.01. 21 No. 2020AP2007 ¶37 For this reason, LIRC’s decision rejected an approach that considered only an organization’s motivations because it would cast too broad a net.”
Wisconsin Dep't of Workforce Dev. v. Wisconsin Labor & Indus. Review Comm'n, 2010 WI App 123 (Wis. Ct. App. 2010). · cites it 4× “The legislature has set forth the public policy underlying the Unemployment Insurance Act in Wis. Stat. § 108.01 , *84 stating that "[u]nemployment in Wisconsin is recognized as an urgent public problem, gravely affecting the health, morals and welfare of the people of this…”
Stafford Trucking, Inc. v. State, Dep't of Indus., Labor & Human Relations, 306 N.W.2d 79 (Wis. Ct. App. 1981). “1 The purpose of the Unemployment Compensation Act is delineated in sec. 108.01(1), Stats. That section clearly states that the Act was meant to aid the unemployed worker who is tied to the labor market and unable to find work and to limit his economic loss and his loss of…”
Murphy v. Labor & Indus. Review Comm'n, 515 N.W.2d 487 (Wis. Ct. App. 1994). · cites it 4× “The legislature stated the policies behind the unemployment statutes in § 108.01. One policy is that "[t]he economic burdens resulting from unemployment should be .”
Mueller v. Wisconsin (In Re Mueller), 243 B.R. 346 (Bankr. W.D. Wis. 1999). · cites it 2× “” See Wis.Stat. § 108.01(3) (1997-1998). Therefore, the claim for unpaid unemployment premiums is granted priority under § 507(a)(8)(E) of the Bankruptcy Code, and the debt giving rise to the claim is nondischargeable under § 523(a)(1)(A).”
Catholic Charities Bureau, Inc. v. Wisconsin Labor & Indus. Review Comm'n. Revisions: 6/06/25, 605 U.S. 238 (2025). · cites it 2× “” Wis. Stat. §108.01 (2); see §108.01 et seq.”
Lifedata Med. Servs. v. Labor & Indus. Review Comm'n, 531 N.W.2d 451 (Wis. Ct. App. 1995). · cites it 2× “Section 108.01(1), Stats. The legislature has prescribed that "[e]ach employing unit in *671 Wisconsin should pay at least a part of this social cost, connected with its own irregular operations, by financing compensation for its own unemployed workers.”
Show all 34 citing cases →
— Wis. Stat. § 108.01(1) — 11 cases
La Crosse Footwear, Inc. v. Labor & Indus. Review Comm'n, 434 N.W.2d 392 (Wis. Ct. App. 1988). “[2] Section 108.01(1), Stats., declares the public policy of the state as follows: Unemployment in Wisconsin is recognized as an urgent public problem, gravely affecting the health, morals and welfare of the people of this state.”
Stafford Trucking, Inc. v. State, Dep't of Indus., Labor & Human Relations, 306 N.W.2d 79 (Wis. Ct. App. 1981). “1 The purpose of the Unemployment Compensation Act is delineated in sec. 108.01(1), Stats. That section clearly states that the Act was meant to aid the unemployed worker who is tied to the labor market and unable to find work and to limit his economic loss and his loss of…”
Lifedata Med. Servs. v. Labor & Indus. Review Comm'n, 531 N.W.2d 451 (Wis. Ct. App. 1995). “Section 108.01(1), Stats. The legislature has prescribed that "[e]ach employing unit in *671 Wisconsin should pay at least a part of this social cost, connected with its own irregular operations, by financing compensation for its own unemployed workers.”
Catholic Charities Bureau, Inc. v. State of Wisconsin Labor & Indus. Review Comm'n, 2023 WI App 12 (Wis. Ct. App. 2023). “§ 108.01. 21 No. 2020AP2007 ¶37 For this reason, LIRC’s decision rejected an approach that considered only an organization’s motivations because it would cast too broad a net.”
Wisconsin Dep't of Workforce Dev. v. Wisconsin Labor & Indus. Review Comm'n, 2010 WI App 123 (Wis. Ct. App. 2010). “The legislature has set forth the public policy underlying the Unemployment Insurance Act in Wis. Stat. § 108.01 , *84 stating that "[u]nemployment in Wisconsin is recognized as an urgent public problem, gravely affecting the health, morals and welfare of the people of this…”
— Wis. Stat. § 108.01(2) — 1 case
Murphy v. Labor & Indus. Review Comm'n, 515 N.W.2d 487 (Wis. Ct. App. 1994). “The legislature stated the policies behind the unemployment statutes in § 108.01. One policy is that "[t]he economic burdens resulting from unemployment should be .”
— Wis. Stat. § 108.01(3) — 1 case
Mueller v. Wisconsin (In Re Mueller), 243 B.R. 346 (Bankr. W.D. Wis. 1999). “” See Wis.Stat. § 108.01(3) (1997-1998). Therefore, the claim for unpaid unemployment premiums is granted priority under § 507(a)(8)(E) of the Bankruptcy Code, and the debt giving rise to the claim is nondischargeable under § 523(a)(1)(A).”
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