Wisconsin Statutes
Wis. Stat. § 108.03 (2026)
Payment of benefits
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108.03(1)(1) Benefits shall be paid to each unemployed and eligible employee from his or her employer’s account, under the conditions and in the amounts stated in, or approved by the department pursuant to, this chapter, and at such times, at such places, and in such manner as the department may from time to time approve or prescribe.
108.03(2)(2) The benefit liability of each employer’s account shall begin to accrue under s. 108.07 in the first week completed on or after the first day of that calendar year within which the employer’s contributions first began to accrue under this chapter.
108.03 HistoryHistory: 1971 c. 53; 1975 c. 343; 1985 a. 17; 1987 a. 38 ss. 23, 136; 1993 a. 492; 1999 a. 83.
Notes of Decisions
Cited in 7
cases, 1963–2016 · leading case: Wehr Steel Co. v. Dep't of Indus., 315 N.W.2d 357 (Wis. 1982).
Wehr Steel Co. v. Dep't of Indus., 315 N.W.2d 357 (Wis. 1982). “This commission found the employees were suspended for actions which did not constitute misconduct, and, therefore, they were eligible for unemployment benefits under sec. 108.03, Stats. [2] The case was appealed to the circuit court for Milwaukee county, the Honorable Leo B.”
Farmers Mill of Athens, Inc. v. Dep't of Indus., 294 N.W.2d 39 (Wis. Ct. App. 1980). “2 Section 108.03, Stats., provides: 108.03 Payments of benefits.”
Wisconsin Dep't of Workforce Dev. v. Wisconsin Labor & Indus. Review Comm'n, 2016 WI App 21, 367 Wis. 2d 609. “See Wis. Stat. §§ 108.03 & 108.09(2) (2013-14).”
Dehnart v. Waukesha Brewing Co., 124 N.W.2d 664 (Wis. 1963). “Sec. 108.03, Stats. After the employer’s account in the fund has reached a favorable reserve percentage, the employer’s rate of contribution is reduced, and after the reserve percentage reaches 10 percent, he is relieved of further contributions until this reserve percentage is…”
Ramsay v. Steeltech Mfg., Inc., 895 F. Supp. 225 (E.D. Wis. 1995). “Fourth, denying severance pay violated Wis. Stat. § 108.03 . Fifth, Wallace tortiously interfered with the contract between Steeltech and Ramsay.”
Lifedata Med. Servs. v. Labor & Indus. Review Comm'n, 531 N.W.2d 451 (Wis. Ct. App. 1995). “Further, LIRC has had previous experience in determining whether individuals who are not payroll employees are nonetheless "employes" for the purposes of the unemployment compensation law. 4 In each of these cases, LIRC determined whether exemptions under § 108.”
First Fed. Sav. Bank v. Labor & Indus. Review Comm'n, 547 N.W.2d 796 (Wis. Ct. App. 1996). “, and the benefits paid to unemployed and eligible employes, see § 108.03, Stats. If the business of an employer is "transferred," the transferee may be deemed the successor to the business's account if the conditions of § 108.”
Wis. Stat. § 108.03(1): 1 case
Lifedata Med. Servs. v. Labor & Indus. Review Comm'n, 531 N.W.2d 451 (Wis. Ct. App. 1995). “Further, LIRC has had previous experience in determining whether individuals who are not payroll employees are nonetheless "employes" for the purposes of the unemployment compensation law. 4 In each of these cases, LIRC determined whether exemptions under § 108.”
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