Seasonal employers and seasons
Wis. Stat. § 108.066
in effect(1) Any employer may apply to the department between January 1 and May 31 of any year to be designated a seasonal employer. If mailed, an application shall be postmarked no later than May 31 or received by the department no later than June 3. If June 3 falls on a Saturday, Sunday or legal holiday under state or federal law, a mailed application shall be received by the department no later than the next following day which is not a Saturday, Sunday or legal holiday under state or federal law.
(2) By June 30 of each year the department shall examine each application timely submitted under sub. (1) and issue a determination as to whether the employer is a seasonal employer. If the department designates an employer as a seasonal employer, the department shall determine the applicable season of the employer under sub. (4).
(3) The department shall designate an employer a seasonal employer if:
(a) The employer:
1. Is in a tourism, recreational, or tourist service industry, including operation of a hotel, inn, camp, tourism attraction, restaurant, ice cream or soft drink stand, drive-in theater, racetrack, park, carnival, country club, golf course, swimming pool, chair lift or ski resort; or
2. Has been classified by the department as primarily engaged in agricultural production, agricultural services, forestry or commercial fishing, hunting or trapping;
(b) The employer customarily operates primarily during 2 calendar quarters within a year;
(c) At least 75 percent of the wages paid by the employer during the year immediately preceding the date of the proposed designation were paid for work performed during the 2 calendar quarters under par. (b); and
(d) The employer is not delinquent, at the time of designation, in making any contribution report or payment required under this chapter.
(4) A seasonal employer’s season, for purposes of this section, is the 2 calendar quarters under sub. (3) (b) which include 75 percent or more of the employer’s payroll for the year preceding the date of the proposed designation.
(5) The department shall, by June 30 of each year, examine and redetermine whether any employer which it has designated a seasonal employer continues to qualify for designation as a seasonal employer under sub. (3).
(6) Any determination or redetermination made under this section is effective on January 1 of the succeeding year.
Source: WI Statutes (Official Site)URL: https://docs.legis.wisconsin.gov/document/statutes/108.066Fetched: 10/7/2026