Program Payment Due Dates

Premium and contribution payment deadlines for ETF-administered programs.

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Employers: WRS Contribution Rates

This page provides resources for employers regarding employer and employee contribution rates.

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The Governmental Accounting Standards Board (GASB)

The GASB set reporting standards for pensions and other postemployment benefits obligations. ETF provides information for participating employers, with guidance in accounting and financial reporting matters. Employers are responsible for ensuring the information is accurate and complete when presenting their financial statements and related notes within the requirements of the GASB. Use the following pages to help you understand these standards:

GASB 67/68 WRS Pension

GASB 74/75 Local Employers Life Insurance

GASB 74/75 State Employers Life Insurance

GASB 75 Local Employers Health Insurance 


Other Post Employment Benefits (OPEB) Bulletin

Social Security

Information for employers about being covered by a Section 218 agreement and supplying Social Security Coverage for some or all of their employees.

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Local Employer Projected Unfunded Actuarial Accrued Liability (UAAL) Calculator

This calculator allows employers to view their prior service liability (UAAL) rates, balances, and payment schedules.

UAAL Calculator

Recovery of Overpaid Benefits– State Employers Only

How ETF works with state employers to recover overpayments.

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Reports and Studies

On this page, employers will find reports and studies evaluating ETF’s programs, finances, and administration. Documents include: The Annual Comprehensive Financial Report, which gives information about ETF, the Wisconsin Retirement System, and other benefit programs administered by ETF; a listing of annual actuarial reports evaluating WRS programs, gain/loss analysis, and member demographics; and studies about the WRS and its benefit programs.

Reports and Studies

Employee Reimbursement Account Contributions

This link is for State Employers to make electronic payment of Flexible Spending Account (FSA)/Employee Reimbursement Account (ERA) contributions. Eligible Employers will receive instructions on how to use this link.

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