Wisconsin Administrative Code
Department of Workforce Development
DWD 100-150 - Unemployment Insurance
Chapter DWD 101 - Wages For Contribution and Benefit Purposes
Section DWD 101.04 - Prospective application of federal interpretations
Universal Citation: WI Admin Code ยง DWD 101.04
Current through February 26, 2024
A final federal interpretation about whether certain payments constitute wages, either generally or as to a particular case, which differs from an earlier departmental interpretation regarding those payments or kinds of payments shall only be applied prospectively. The department may not retroactively change either its interpretation or a determination based on that interpretation due to a subsequent and different federal interpretation.
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