calculators
publications
news
about us
frequently asked questions
contact us
site map
video library
links
home
home
members retirees employers governing boards careers
 
FAQ

Question:  What is the employer's responsibility for employment category determinations?

Answer:

Descriptions of each category can be found in Chapter 3 of the WRS Administration Manual, ET-1127. Careful consideration should be taken to choose the correct category because the contribution rates and benefit payments vary in each category. Plus, employees can file an appeal with the ETF Board on their employer's selection of employment category. The statutes contain detailed descriptions for the following two employment categories:

  1. Teachers are defined in Section 40.02 (55), and include:
  2. "employees engaged in the exercise of any educational function for compensation in the public schools or the University in instructing, controlling pupils or students, or in administering, directing, organizing or supervising any educational activity, but does not include any employee determined to be an auxiliary instructional employee."
  3. Protective occupation participants, certain positions are listed in Section 40.02 (48), which must be reported in the protective category. In addition, the protective employment category definition includes employees whose principal duties: Involve active law enforcement or active fire suppression or prevention; provided the duties involve frequent exposure to a high degree of danger or peril; and also require a high degree of physical conditioning.

To make an employment category change for an employee who is moving from one employment category to another, refer to the description for using Action Code 10 in Chapter 8 in the WRS Administration Manual, ET-1127. To correct an employee's employment category that was incorrectly reported, refer to Retroactive Category Change Reporting mentioned later, or refer to the description for using Action Code 28 in Chapter 10 in the WRS Administration Manual, ET-1127.