WI AB1160

Creates a $500 penalty for negligent misclassification of employees as nonemployees, applicable when the Department of Revenue demonstrates willful neglect without reasonable cause

Establishes that three or more negligent misclassifications within a five-year period automatically escalate to intentional misclassification status, unless the employer proves otherwise by preponderance of evidence

Maintains the $25,000 penalty for intentional misclassification or providing false information to DOR with intent to evade tax requirements

Expands coverage from only construction contractors and painting/drywall finishing businesses to all employers statewide

Authorizes DOR to publish on its website the names, addresses, and penalty dates of employers found guilty of intentional misclassification or providing false information, after all appeals are exhausted, for a seven-year period