Question:  How is a retroactive employment category change reported?

Answer:

Employment categories may be corrected retroactively. The WRS Agent must complete and re-certify the following:

1. Complete a Wisconsin Retirement System Enrollment, ET-2316, checking the box with the correct employment category. The enrollment form contains a box entitled, "The Date WRS Participating Employment Began With This Employer. " Enter the date the employee was to have been reported in the correct category.
2. Complete a Employee Transaction Report, ET-2533, using Action Code 28. Two entries for each year of corrections are required when using Action Code 28. On the first Transaction Report entry indicate the incorrect employment category and subtract the hours, earnings and employee paid contributions. Then, on the second entry, indicate the correct employment category. Include the hours, earnings and employee paid contributions for that year.

Upon receipt ETF will issue an invoice with instructions for remitting additional amounts due or to be credited on the next Remittance Report.

Instructions and a sample form for reporting category changes are found in Chapter 10 in the WRS Administration Manual, ET-1127.