Driver's, Salesmen, Warehousemen, Milk Processors, Cannery, Dairy Employees & Helpers Local No. 695 v. Labor & Industry Review Commission

The Labor and Industry Review Commission (LIRC) has appealed from an order reversing its decision finding Teamsters Union Local 695 liable for delinquent unemployment compensation tax contributions. The union failed to pay tax contributions based on union dues refunds it had paid to its stewards. The question is whether the refunds are "wages” for purposes of sec. 108.02(26), Stats. That statute defines "wages” as "every form of remuneration payable for a given period ... to an individual for personal services ....” We conclude that the refunds are "wages.” We reverse and remand with…