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Wisconsin Retirement System
WRS Administration Manual
ET-1127, Rev. 3/2007
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TABLE OF CONTENTS
CONTACTING ETF
PREFACE
- 001 Programs Administered
- 002 Internet Address
- 003 Online Network for Employers (ONE)
- 004 Ordering ETF Forms
CHAPTER 1 -- PUBLIC EMPLOYERS INCLUDED
- 100 Employers that can Elect to Participate
- 101 Employers with Mandatory Participation
- 102 Dissolution of Employer
- 103 Employer Name Change
CHAPTER 2 -- EMPLOYER RESPONSIBILITIES
CHAPTER 3 -- WRS ELIGIBILITY DETERMINATION
- 300 Eligibility for Participation in WRS
- 301 Eligibility Upon Hire
- 302 Considerations in Determining WRS Eligibility
- 303 Employees Not WRS Eligible on Date of Hire and Expectations
Change
- 304 Evaluation on the One-Year Anniversary of Employment
- 305 Evaluation on a 12-Month Rolling Look-Back
- 306 WRS Eligibility for Employees of a Joint Instrumentality
- 307 WRS Eligibility for Emergency Workers
- 308 Duration of Employment Exceeds 30 Calendar Days
- 309 Continuation of Employment
- 310 Employees Not Eligible for WRS Participation
- 311 Employees Returning to Work at the Same Employer
- 312 Examples of Employment Situations and Eligibility for Participation
- 313 Employee or Independent Contractor?
- 314 WRS Eligibility Appeals
- 315 Statute of Limitations for Corrections to Service, Earnings
and Contributions that Impact WRS Disability and Retirement Benefit
Payments
- 316 Maintaining Records Longer than Seven Years
CHAPTER 4 -- EMPLOYMENT CATEGORY DETERMINATION
- 400 Employment Category
- 401 Employment Category Descriptions
- 402 Employment in Multiple Categories at the Same Employer
- 403 Employment Category Appeals
- 404 Statute of Limitations for Corrections to Service, Earnings
and Contributions that Impact WRS and Retirement Benefit Payments
- 405 Maintaining Records Longer than Seven Years
CHAPTER 5 -- EARNINGS AND CREDITABLE SERVICE
- 500 Definition of Reportable Earnings
- 501 Earnings Reportable for WRS Purposes
- 502 Overtime pay, Vacation Pay, Sick Pay (Accumulated Leave)
- 503 Payments at Termination
- 504 Retirement Credit for Worker's Compensation
- 505 Pay During a Leave of Absence or Sabbatical
- 506 Earnings Not WRS Reportable
- 507 Reportable and Non-Reportable Earnings Guide
- 508 Definition of WRS Creditable Service
- 509 Annual Earnings Period is Basis for Reporting Hours
- 510 Computing and Reporting Hours
- 511 Reporting for Eight-Hour Workday
- 512 Computing and Reporting Hours for Other Than an Eight-Hour
Workday
- 513 Earnings and Hours for On-Call, Standby, Extracurricular
and Other Non-Standard Hours
- 514 Creditable Service for Part-Time Local Elected Officials
- 515 Creditable Service for County Agents
CHAPTER 6 -- EMPLOYEE’S INDIVIDUAL
WRS ACCOUNT
CHAPTER 7 -- CONTRIBUTION RATES
- 700 Introduction
- 701 Employer-Required Contribution Rates
- 702 Employee-Required Contribution Rates
- 703 Benefit Adjustment Contribution
- 704 Description of Contribution Rates
- 705 Online Employer Rate Information
CHAPTER 8 -- MONTHLY RETIREMENT REMITTANCE
REPORT
- 800 Introduction
- 801 Online Network for Employers' (ONE) WRS Contribution Remittance
Application
- 802 Interactive Voice Response (IVR) Telephone System
- 803 WRS Monthly Retirement Remittance Report (ET-1515)
- 804 Completion of Paper WRS Monthly Retirement Remittance
Reports
- 805 Mailing of paper WRS Monthly Retirement Remittance
Reports
- 806 Late Reporting Interest Due Charge
- 807 Annual Reconciliation
CHAPTER 9 -- PERIODIC EMPLOYEE TRANSACTION
REPORTING
- 900 When to Use Periodic Reporting
- 901 Methods Available for Periodic Reporting
- 902 Reporting Frequency
- 903 Types of Terminations
- 904 Specifications for File Transfer protocol (FTP) Reporting
- 905 Specifications for Disk Reporting
- 906 Electronic Reporter
Transmittal (ET-2536)
- 907 Employer Statement (ET-5607)
- 908 Employee Transaction
Report (ET-2533)
- 909 Completion of Employee Transaction Report
- 910 Termination, Leave of Absence, Employment Category Change,
Action Code Descriptions and Reporting Requirements
- 911 Correction Codes and Reporting Requirements for Previously
Submitted Current Year Terminations
- 912 Mailing and Distribution of the Employee Transaction
Report
CHAPTER 10 -- ANNUAL REPORTING AND RECONCILIATION
- 1000 What is Annual Reporting and Reconciliation
- 1001 Employees to be Reported
- 1002 Due Dates for Annual Reports
- 1003 Annual WRS Reconciliation Process
- 1004 Potential Reconciliation Errors
- 1005 Methods Available for Annual Reporting
- 1006 Completing the Annual Transaction Report
- 1007 Annual Reporting Action Code Descriptions and Field Requirements
- 1008 Completing Reconciliation
- 1009 Reporting Year-End Terminations
- 1010 Reporting Employees Omitted From or Appearing in Error
on the Annual Report Prelist
- 1011 Annual Reconciliation Tips
- 1012 Sample Exhibits
CHAPTER 11 -- PRIOR YEAR ADJUSTMENTS
- 1100 General Information
- 1101 Methods Available for Prior Year Reporting
- 1102 Specifications for File Transfer Protocol (FTP) Reporting
- 1103 Specifications for Disk Reporting
- 1104 Completion of Prior Year Adjustment on the Employee
Transaction Report
- 1105 Prior Year Action Code Description - Table 11.1
- 1106 Prior Year Reporting Field Requirements - Table 11.2
- 1107 Electronic Reporter
Transmittal (ET-2536)
- 1108 Examples of Prior Year Adjustments
CHAPTER 12 -- ADDITIONAL CONTRIBUTIONS
CHAPTER 13 -- SETTLEMENT AGREEMENTS (COURT
ORDERS, ARBITRATION AWARDS, GRIEVANCES, ETC.)
- 1300 Types of Awards
- 1301 Statutory/Rule Basis
- 1302 Requirements of an Acceptable Compromise Settlement
- 1303 Settlement Agreements for Disputed Terminations
- 1304 Earnings Offset
- 1305 Payments Not Reportable to WRS
- 1306 Examples of Compromise Settlements
- 1307 Compromise Settlement Guidelines
- 1308 Additional Contributions
- 1309 Insurance Coverage
- 1310 ETF Procedure Upon Receipt of the Compromise Settlement
and Employee Transaction Report
- 1311 Reporting Compromise Settlements and Remitting Contributions
to ETF
- 1312 Employer Recovery of Benefits Paid
CHAPTER 14 -- TERMINATION RULE AND REPORTING
- 1400 Introduction
- 1401 Eligibility for Benefits - Minimum Break in Service
- 1402 Conditions of Termination
- 1403 Determining the Termination Date
- 1404 Questions Concerning Valid Terminations
- 1405 Frequently Asked Questions Concerning Valid Termination
- 1406 Disability Termination Requirements
CHAPTER 15 -- EMPLOYMENT OF ANNUITANTS
CHAPTER 16 -- VARIABLE ANNUITY PLAN
CHAPTER 17 -- BENEFITS
- 1700 Employer Reporting Responsibilities
- 1701 Advising Employees or Survivors
- 1702 Benefit Presentations
- 1703 Internet Site
- 1704 Telephone Message Center
- 1705 Publications
- 1706 Automated Telephone Service for Participants
CHAPTER 18 -- EMPLOYEE BENEFITS DURING
LAYOFF OR LEAVE OF ABSENCE
- 1800 Definitions
- 1801 Benefits Upon Termination Due to Permanent Layoff
- 1802 Benefits During Unpaid Leave of Absence or Temporary Layoff
CHAPTER 19 -- ACTUARIAL REDUCTION PROGRAM
- 1900 Explanation of Program
- 1901 Who is Eligible
- 1902 Procedure for Completing the Election to Pay Cost
of Actuarial Reduction (ET-4311)
- 1903 Election to Pay Cost of Actuarial Reduction (ET-4311)
CHAPTER 20 -- PARTICIPANT SERVICES
- 2000 Buying Creditable Service
- 2001 Military Service Credit
- 2002 Beneficiary Designations
- 2003 Ordering Forms
CHAPTER 21 -- QUALIFIED DOMESTIC RELATIONS
ORDER (QDRO)
- 2100 General Information
- 2101 Employer Reporting
- 2102 Report for QDRO of Current Year Earnings/Contributions
(ET-2561)
CHAPTER 22 -- UNIFORMED SERVICES SUBJECT
TO RETIREMENT CREDIT
- 2200 Uniformed Services Employment and Reemployment Rights
Act of 1994 (USERRA)
- 2201 Uniformed Services
- 2202 Examples of Military Service
- 2203 Periods of Uniformed Service when Employees Become Eligible
for Retirement Credit
- 2204 Retirement Credit
- 2205 What the Employee Must Do to Receive Credit
- 2206 Current Year Reporting
- 2207 Retroactive Reporting
CHAPTER 23 -- WRS ONLINE NETWORK FOR EMPLOYERS
(ONE)
APPENDIX A - DATA DESCRIPTION AND FORMAT
FOR ONGOING TRANSACTIONS
APPENDIX B - WRS TRANSACTION CODE DESCRIPTION
AND CHAPTER REFERENCE CHART
INDEX
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