Who is covered under the Wisconsin law?
Covered employers include businesses employing 50 or more “persons” in the state of Wisconsin. “Persons” do not include “new or low-hour employees” (i.e., workers employed for fewer than six of the 12 months preceding the date on which a notice is required or employees averaging fewer than 20 hours per workweek). The definition of “employer” excludes federal and state governmental entities as well as any political subdivisions. Also excluded are charitable and tax-exempt institutions and organizations. Independent contractors and wholly or partially owned subsidiaries that are independent from the parent corporation are considered separate employers for purposes of the state law. There is no Wisconsin court case or interpretive guidance about which subsidiaries are considered independent from the parent corporation. In the absence of an interpretation under state law, the federal WARN Act provides guidance to help answer the question. Federal regulations provide a list of factors to co
