Wisconsin Administrative Code
Department of Workforce Development
DWD 100-150 - Unemployment Insurance
Chapter DWD 114 - License Revocation and Financial Record Matching Program
Section DWD 114.30 - Installment payment plans
Current through February 26, 2024
(1) Any license holder or applicant for a license who is unable to pay the full amount of the delinquent unemployment insurance contributions, costs, penalties, and interest may negotiate with the department to pay such contributions, costs, penalties, and interest in installments through a payment plan. The license holder or applicant for a license shall provide a statement of the reasons such contributions, costs, penalties, and interest cannot be paid in full and shall set forth the plan of installment payments proposed by the license holder or applicant for a license. Upon approval of such plan by the department and the timely payment of installments set forth in the plan, collection proceedings with respect to such contributions, costs, penalties, and interest shall be withheld. If the license holder or applicant for a license fails to make any installment payment as scheduled, the department may cancel the installment payment plan and proceed to collect the unpaid portion of such contributions, costs, penalties, and interest in the manner provided by law, and after providing 7 days' notice to the license holder or applicant for a license, issue a certificate of delinquency. The department may require license holders or applicants for a license who make installment payments under this paragraph to do so by electronic funds transfer.
(2) A delinquent license holder or applicant for a license may enter into an installment payment plan that will allow the delinquent license holder or applicant for a license to make full payment of all delinquencies. The installment payment plan shall provide sufficient time and payment terms of the license holder or applicant for a license to be able to pay all delinquencies and shall consider the ability of the license holder or applicant for a license to be able to pay all delinquencies.
(3) A license holder or applicant for a license in an active installment payment plan shall pay current and subsequent quarterly contributions in full and on the date specified by the department.
