(1) Except as provided in sub.
(6) and ss. 108.141 and 108.142, no claimant may receive total benefits based on employment in a base period greater than 26 times the claimant’s weekly benefit rate under s. 108.05 (1) or 40 percent of the claimant’s base period wages, whichever is lower. Except as provided in sub.
(6) and ss. 108.141 and 108.142, if a claimant’s base period wages are reduced or canceled under s. 108.04 (5) or (18), or suspended under s. 108.04 (1) (f), (10) (a), or (17), the claimant may not receive total benefits based on employment in a base period greater than 26 times the claimant’s weekly benefit rate under s. 108.05 (1) or 40 percent of the base period wages not reduced, canceled or suspended which were paid or payable to the claimant, whichever is lower.
(2)
(a) A claimant may establish a benefit year in the manner prescribed by the department by rule, whenever the claimant qualifies to start a benefit year under s. 108.04 (4)
(a) and: 1. The employee is eligible to receive benefits; 2. The employee has experienced a reduction in hours of employment of at least 25 percent in one week as compared to his or her average number of hours of employment for the preceding 13 weeks; or 3. The employee reasonably expects to be eligible to receive benefits during the next 13 weeks.
(b) No employee is eligible to receive benefits before the employee establishes a benefit year.
(bm) An employee’s benefit year begins on the Sunday of the week in which the employee files a valid request to establish a benefit year with the department, except that the department may permit an employee to begin a benefit year prior to that time under circumstances prescribed by rule of the department.
(c) No benefits are payable to a claimant for any week of unemployment not occurring during the claimant’s benefit year except under ss. 108.141 and 108.142.
(cm) If an employee qualifies to receive benefits using the base period described in s. 108.02 (4) (b), the wages used to compute the employee’s benefit entitlement are not available for use in any subsequent benefit computation for the same employee, except under s. 108.141 or 108.142.
(d) A claimant may request that the department set aside a benefit year by filing a written, verbal or electronic request in the manner that the department prescribes by rule. The department shall grant the request and cancel the benefit year if the request is voluntary, benefits have not been paid to the claimant and at the time the department acts upon the request for that benefit year the claimant’s benefit eligibility is not suspended. If the claimant does not meet these requirements, the department shall not set aside the benefit year unless the department defines by rule exceptional circumstances in which a claimant may be permitted to set aside a request to establish a benefit year and the claimant qualifies to make such a request under the circumstances described in the rule.