Wisconsin Department of Children and Families - Division of Early Care and Education
Bureau of Early Care Regulation
Child Care Licensing Procedure Manual
Unemployment insurance (UI) contributions are defined to include contributions made under Wis. Stat. §§ 108.17 and 108.18, interest for a non-timely payment or a fee assessed on an employer, an assessment under Wis. Stat. § 108.19, any payment due for a forfeiture imposed upon an employing unit under Wis. Stat. § 108.04 (11) (c), and any other penalty assessed by DWD against an employing unit.
When a child care license applicant or licensee has not paid required UI contributions, and following DWD efforts to collect these contributions, DWD will certify the applicant or licensee as liable for delinquent UI contributions. Under Wis. Stat. § 108.227(1)(d) “Liable for Delinquent Contributions” means that a person has exhausted all of the person's remedies under Wis. Stat. § 108.10 to challenge the assertion that the person owes DWD any contributions and the person is delinquent in the payment of those contributions.
Pursuant to Wis. Stat. §§ 48.715(7) and 108.227 and Wis. Administrative Code § DWD 114, in pertinent parts, BECR must deny or revoke a child care license if DWD certifies under Wis. Stat. § 108.227 that the applicant is liable for delinquent UI contributions. An action taken under these subsections is subject to review only as provided under Wis. Stat. § 108.227(5) and not as provided in Wis. Stat. § 48.72.
Under Wis. Stat. § 108.227(1)(g), DWD may also issue a “Nondelinquency Certificate". This is a certificate stating that a person is not liable for delinquent contributions, verifying that delinquent unemployment insurance contributions have been satisfied and that the hold on an occupational license due to delinquent unemployment insurance contributions can be lifted.
This page last updated 09/2017.