Wisconsin Retirement System for Employers

1. Read the How to Join the WRS (ET-1129) brochure.
2. Review the full FAQ.
3. If you have questions after reviewing the information, email us at ETFSMBWRSNewEmployer@etf.wi.gov or contact the WRS Unit of the Employer Services Bureau at 1-877-533-5020, option 2.
4. If electing participation, complete and submit the four required forms below no later than November 15. Direct links and step-by-step instructions for completing each form begin on page 11 of the How to Join the WRS (ET-1129) brochure.
   • Resolution for Inclusion Under the Wisconsin Retirement System (ET-1319)
   • Designation of Agent (ET-1313)
   • Online Access Security Agreement (ET-8928)
   • ACH Direct Withdrawal Authorization (ET-1734)

ETF must receive the four required forms by November 15 for coverage beginning January 1.

If the resolution is received after November 15, the effective date will be the January 1 after the upcoming January 1. For example:

• If the resolution is received on or before November 15, 2024, coverage is effective January 1, 2025.
• If the resolution is received after November 15, 2024, coverage is effective January 1, 2026.

All WRS employers are required to have at least one employee attend training and administer WRS benefits. This person is called the employer agent or retirement contact.

Whether an employer has one eligible employee or hundreds of eligible employees, all participating employers are required to complete training before administering WRS benefits. The assigned employer agent and/or retirement contact will be required to complete a series of eLearning modules and read sections of the WRS Administration Manual (ET-1127). They will also be required to complete a series of tasks such as eligibility determinations and distributing benefit information to eligible employees.

Once participation begins, the employer agent and/or retirement contact will have ongoing, monthly, and yearly tasks for WRS benefit administration. The amount of time required will vary based on experience and number of employees.

Whomever the employer designates to process enrollments, terminations, etc. must have the skills and knowledge to easily work in a computer environment using Google Chrome or Microsoft Edge and ETF Web Applications for Employers.

For More Information

Refer to page 10 of the How to Join the WRS (ET-1129) brochure and subchapter 201: Employer Agent Responsibilities in the WRS Administration Manual (ET-1127). You may also view the interactive WRS Employer Agent Responsibilities eLearning.

Employers joining the WRS must be covered by Wisconsin’s 218 Agreement with Social Security. This is a voluntary agreement between the state and the Social Security Administration (SSA) to provide Social Security coverage for public employees.

If you are unsure of your 218 Agreement status, please email us at ETFSMBWRSNewEmployer@etf.wi.gov or contact the WRS Unit of the Employer Services Bureau at 1-877-533-5020, option 2.

To rescind the Resolution of Inclusion, send a written request to ETF before November 15. An employer’s WRS resolution is irrevocable on or after November 15.

No. Once an employer joins the WRS, they may not leave unless the entity is legally dissolved and/or consolidated with another employer. Dissolution or consolidation does not remove any liabilities owed.

Once an employer is participating in the WRS, there are two types of disability benefits that are available to enrolled employees (also called members). These benefits are part of your WRS participation.

The Disability Retirement program provides a lifetime monthly benefit to members who:

1. Become disabled, and
2. Must stop working before their normal retirement age.

The Duty Disability program provides a lifetime monthly benefit to protective category employees (e.g. police officers and firefighters) who:

1. Are hurt while working or get a disease due to their job, and
2. Cannot perform full protective job duties.

Additionally, ETF offers an optional Income Continuation Insurance (ICI) Program. The ICI plan provides replacement income for disabilities that are considered short-term in nature as well as those that may last for extended periods. Employers elect participation in this program by completing a Resolution for Inclusion Under the Income Continuation Insurance Program (ET-1326).

For More Information

See Your Benefit Handbook ET-2119 and  How to Become a Participating Employer Under the Wisconsin Public Employers’ Group Income Continuation Insurance Program (ET-1140).

Unfortunately, due to limited staffing, we are not able to attend board meetings for employers who are considering WRS participation. Joining the WRS is an irrevocable decision, so we encourage all board members to review the How to Join the WRS (ET-1129) brochure and the How to Join eLearning. If there are any questions, please don’t hesitate to email ETFSMBWRSNewEmployer@etf.wi.gov or contact the WRS Unit of the Employer Services Bureau at 1-877-533-5020, option 2. 

All employers are different and there isn’t a “one-size-fits-all” approach to decide whether or not the employer should join the WRS. With that in mind, here are some important considerations:

1. WRS participation is irrevocable unless the entity is legally dissolved and/or consolidated with another employer.
2. Regardless of employer size, all participating employers are required to complete training before administering WRS benefits. In addition, there are ongoing, monthly, and yearly administrative tasks. The amount of time required will vary based on experience and number of employees.
3. Any employee of the entity who receives pay for services rendered must be evaluated for WRS eligibility. The employer or its board may not exclude employees or limit participation. All employees who meet WRS eligibility criteria must be enrolled.

Employers considering participation should read the How to Join the WRS (ET-1129) brochure before submitting any paperwork. If there are any questions, please don’t hesitate to email ETFSMBWRSNewEmployer@etf.wi.gov or contact the WRS Unit of the Employer Services Bureau at 1-877-533-5020, Option 2.

The WRS is a retirement plan to which the employee and employer make contributions. State statute and the Employee Trust Funds Board determine contribution rates. Rates are subject to change each year and are usually announced in June.

Employer-required contributions differ by employment category.

For More Information
See the Contribution Rate History page for rates since 1989.

See page 4 of the How to Join the WRS (ET-1129) brochure for an example of how to calculate employer cost.

There are no fees for investing funds, managing accounts, or joining the WRS. You may incur additional cost if you:

• Cover protective category employees (police officers and firefighters). This is to cover the cost of duty disability benefits. We calculate this rate based on each employer’s claims experience. New WRS employers have no claims, so the rate would be in the lowest category.
• Elect optional prior service (see the prior service question below for more information).
• Submit the employer’s monthly remittance  after the due date.

WRS eligibility is based on the employee’s:

• Past WRS enrollment with any WRS employer.
• Number of hours expected to work each year.
  • Note: The employer must decide the reasonable number of hours needed to perform job duties.
• Expected duration of employment.

The employee must meet all criteria to be eligible. WRS eligibility rules fall into two categories based on previous participation:

• Employees covered by any WRS employer before July 1, 2011 must be:
  • Expected to work 440 hours for teachers and educational support staff, and 600 hours for all others; and
  • Expected to work at least one year (365 consecutive days, 366 in leap year) from their date of hire.
• Employees covered by any WRS employer on or after July 1, 2011 (or never enrolled in the WRS) must be:
  • Expected to work 880 hours for teachers and educational support staff, and 1,200 hours for all others; and
  • Expected to work at least one year (365 consecutive days, 366 in leap year) from their date of hire.

Note: If an employee works 9 or 10 months per year but is expected to return year after year, the 1-year rule is met.

For More Information
See Chapter 3 of the WRS Administration Manual (ET- 1127) or view the WRS Eligibility recorded webinar.

No. The employer or its board may not exclude employees or limit participation. All employees who meet WRS eligibility criteria must be enrolled.

Wisconsin Statute mandates that the employer must evaluate WRS eligibility for all employees who receive pay for their services, whether they are paid hourly, salary, or stipend. This includes employees hired as:

• Volunteer firefighters or EMS
  • Seasonal
    • Project
    • Temporary and part-time
    • Members of boards and commissions
    • Elected officials
    • Poll workers

When a resolution is approved, all eligible employees must be enrolled as of the employer’s WRS effective date. The only exception is for employers who:

• File a resolution to participate in the WRS for employees hired on or after the effective date.
• Offer a one-time waiver of participation to current eligible employees.
• Exclude their public utility workers from participation per Wis. Stat. § 40.21 (7).

There are three eligible employee participation options for new WRS employers. One option allows the employer to offer a one-time waiver to all current eligible employees as of the employer’s WRS effective date. 

If choosing this option, note the following:

• Employees that waive WRS coverage and continue to be employed by the same employer will:
  • Never be enrolled in the WRS.
  • Never be eligible for any ETF-administered insurance programs.
• Eligible employees hired on or after the WRS effective date cannot waive WRS coverage and must be enrolled.
• Eligible rehired annuitants with a WRS termination date on or after July 1, 2013 cannot waive WRS coverage and must be enrolled.

For More Information
See page 12 of the How to Join the WRS (ET-1129) brochure.

If an employee receives a stipend/salary and the expected number of hours is unknown, the employer must determine a reasonable number of hours necessary to perform the job in comparison to the paid compensation. For example, a board chairperson receives a $5,000 stipend each year for the following duties:

• Attending a monthly board meeting for 12 months and any special meetings as they arise.
  • Reviewing and signing resolutions, ordinances, and contracts.
    • Approving financial disbursements.
    • Participating in additional duties outlined in Wisconsin Statutes.

The employer determines these duties require about 160 hours per year and is not eligible for WRS participation.

Once an employer is participating in the WRS, they must document hours worked for all employees. This includes employees who were not initially eligible for WRS enrollment.

For More Information

See subchapter 304 Considerations in Determining WRS Eligibility in the WRS Administration Manual (ET- 1127).

Prior service is an optional benefit where employers pay the entire cost of providing WRS service credit for employees who worked for the employer before they joined the WRS.

Prior service does not add money contributions to the employee’s account and it does not count toward service requirements for WRS vesting. Prior service is lost if an employee withdraws their money before minimum retirement age. If the employee terminates before the prior service liability is paid off, the employer is still required to pay the remaining balance.

Employers may not limit which employees receive prior service. If an employer elects prior service, they must pay the cost of prior service for all employees who are eligible as of the employer’s WRS effective date.

The cost of prior service varies by employer and can be prohibitively expensive. A prior service cost study is required for all employers electing 25-100% prior service.

The employer pays the entire cost of prior service. Rollovers from other qualified pension plans or personal checks cannot be used to purchase prior service.

For some employers, the interest charged may be greater than the principal paid each year, resulting in  the liability balance increasing rather than decreasing.

For More Information
See pages 2-5 of the Resolution of Inclusion Under the WRS (ET-1319) form.

Yes. Employers may add or increase prior service in increments of 25% if they:

• did not previously offer prior service,
• are currently offering 25 – 75% of prior service, and
• offered prior service to teachers but want to add prior service for educational support staff (school districts only).

ETF requires a prior service cost study before adding or increasing prior service.

Note: Adding coverage for educational support staff may change the teacher prior service rate. A weighted average rate will apply to all covered employees.

For More Information
See page 5 of the Resolution of Inclusion Under the WRS (ET-1319) form.

Some employers who did not offer retirement benefits before joining the WRS may want to provide an additional benefit to certain employees. A more cost-effective alternative to prior service is voluntary employer-paid additional contributions.

An employer-paid additional contribution is an optional benefit that is:

• Credited to employee account and increase employee’s monthly annuity at retirement, and is credited with the same amount of interest as required contributions.
  • Payable only as a life annuity; no lump sum or annuity certain is available if employee is eligible for a retirement annuity.
    • Generally paid in the same optional form as the regular annuity when application is made for the regular annuity on required deposits.
    • Paid to the employee whether they are vested or not.
    • Taxable when paid.

With additional contributions, the employer may choose who to provide this benefit to. The employer may stop making additional contributions at any time.

You do not elect employer-paid additional contributions on the resolution to join the WRS. After the employer’s WRS effective date, they may report additional contributions on their Monthly Retirement Remittance report.

For More Information

See subchapter 1201 of the WRS Administration Manual (ET- 1127) or view the WRS Additional Contributions recorded training.