Question:  When are extra-curricular earnings Wisconsin Retirement System (WRS) reportable and when are they not reportable?

Answer:

Earnings received by the employee for extra-curricular activities performed for their employer may or may not be reported. These earnings would be reported if the employee is otherwise eligible for participation in the Wisconsin Retirement System. Additional hours must be reported with the earnings.

Examples illustrating when extra-curricular earnings are not reported.

Example 1:

An employer who participates in the WRS for their teachers only would not include any earnings a teacher receives for performing non-teaching functions outside of their teaching contract. Earnings from driving a school bus are not reported.

An employer who participates in the WRS for both their teachers and non-teachers, the hours and earnings for driving a school bus would be reportable.

Example 2:

Several school districts may establish a formal agreement to take turns offering summer school. Teachers are hired from all participating school districts but are paid by the host district; and the host district is not reimbursed by the other districts.

Summer school teaching for teachers who are not regularly employeed by the host district during the regular school year, would not be reported since earnings paid directly to an employee by another unit of government are not reportable by the primary employer.