Question:  What are some examples of WRS Non-Reportable Earnings?

Answer:

Various sections of the Wisconsin statutes exclude payments from being reportable WRS earnings as follows:

• Lump sum payments for accumulated vacation, sick leave or compensatory time paid specifically because of termination (unless the employee is applying for a disability annuity).
• Payments resulting from changes in the method of computing base compensation in the last 5 years of employment, unless the change is permanent and broadly applicable to the employees at that employer or the change results from a significant change in duties.
• Payments in lieu of fringe benefits, which can be received as cash at the employee's option. An example of this is banked vacation for which a cash payment is made at the employee's option.

WRS Earnings are detailed in Chapter 4 of the WRS Administration Manual, ET-1127.