Versions of s. 82.01(2)
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For the purposes of subsection (1), the amount that is deemed not to have been deducted is the amount that was deducted by the employer or, if the amount determined by the following formula is less than the amount that was deducted by the employer, the amount determined by the formula A − B where A is the aggregate of all amounts that were deducted by the employer as the employee’s premiums for the year in question; and B is the aggregate of all amounts that would have been deducted by the employer as the employee’s premiums for that year had the employer not made the excess payment referred to in subsection (1).