STATE OF WISCONSIN
LABOR AND INDUSTRY REVIEW COMMISSION
P O BOX 8126, MADISON, WI 53708-8126 (608/266-9850)


DARLINGTON MACHINE CO INC, Employer 

UNEMPLOYMENT COMPENSATION CONTRIBUTION LIABILITY DECISION
Hearing No. S9500125MD


An administrative law judge (ALJ) for the Unemployment Compensation Division of the Department of Industry, Labor and Human Relations issued a decision in this matter. A timely petition for review was filed.

The commission has considered the petition and the positions of the parties, and it has reviewed the evidence submitted to the ALJ. Based on its review, the commission agrees with the decision of the ALJ, and it adopts the findings and conclusion in that decision as its own.

DECISION

The decision of the administrative law judge is affirmed. Accordingly, the rates as assigned by that decision for the period in question are affirmed.

Dated and mailed: July 28, 1995
darling.usd : 132 :   ER 451

/s/ Pamela I. Anderson, Chairman

/s/ Richard T. Kreul, Commissioner

/s/ James R. Meier, Commissioner

MEMORANDUM OPINION

The appellant has petitioned for commission review of the appeal tribunal decision which found that the employer's tax rate was 1.20 percent for 1995. In its petition for review, the employer notes that had the correct decision been made prior to June 30, 1994, the employer would not be penalized with a higher tax rate for 1995. While the delay in reaching an ultimate determination on the employe's eligibility for benefits is unfortunate, the fact remains that such delay did occur. Section 108.16 (2)(em), Stats., clearly states that improperly charged benefits are credited to the employer's account as of the date of the correction. The commission simply does not have the authority to credit the employer's account earlier than that allowed by law. For this reason, the commission must affirm the appeal tribunal decision.

cc:
ATTORNEY PETER ZEEH
ENFORCEMENTS SECTION


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