Question: What is the time limit for correction of
records?
Answer:
There are two separate seven-year statutes of limitation: s. 40.08
(10), which governs the deadline for corrections to service, earnings,
contributions and benefits paid; and s. 40.06 (1) (e), which governs
the deadlines for correcting the beginning date of WRS participation
and the employment category designation.
Section 40.08 (10), of the statutes, provides that corrections
may be made to previously reported WRS service and/or earnings if
the request for the correction is made before the end of seven full
calendar years from the date on which the alleged error occurred.
The Wisconsin Court of Appeals has ruled that the seven-year period
of limitation begins on the date ETF issues a participant's final
benefit upon retirement. Employers are advised to keep employee
payroll and benefit records rather than discarding them as they
can be billed for past service and earnings regardless of when the
error occurred.
Section 40.06 (1) (e), limits corrections to employment category
determinations for those hired on or after 1/1/82 and WRS coverage
begin date determinations made on or after 4/27/84, to seven years
from the date of the employer's initial determination; however,
for corrections more than seven years after the date of the employer's
initial employment category and/or WRS participation begin date
determination, the employer must submit a letter describing the
nature of the error and as much detail as possible.
These particular sections do not prohibit the correction of purely
clerical errors. There is no time limit on demonstrable clerical
errors.
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