The Uniformed Services Employment and Reemployment Rights Act of 1994 (USERRA) is a federal law giving rights to uniformed service members coming back to work for the same WRS employer. Members must receive WRS-creditable service like they have been working under the WRS for the entire time of their military service. The employee may choose to make up contributions associated with that service. The employer must match any contributions the employee makes.
Use the following guidelines for employees who are currently on a military leave of absence:
Employers paying WRS employee-required contributions (EERC) because of a collective bargaining agreement:
- Continue to report that employee as active by reporting earnings on the Monthly Remittance Report and remit WRS employer- and employee-required contributions.
- Refer to chapter 7 of the Wisconsin Retirement System Administration Manual (ET-1127) for examples of situations in which an employer may pay the EERC.
Employees making his or her own WRS employee-required contributions and going to perform uniformed services:
- More than 30 consecutive days:
- Employers complete a P050 – LOA Military Union Leave transaction on the WRS Account Update application. Report the hours, earnings, and employee contributions the employee had before their leave.
- Less than 30 consecutive days, due to weekend trainings or similar short-term drills:
- Employers report the employee according to the employer’s provision for to ensure employee receives full credit according to USERRA. P050-LOA transaction is not necessary. If there are no employer provisions, contact ETF.
- No contributions are remitted while the employee is on military leave. Employees can choose to make up contributions (none, some or all) when they return to work.
For More Information:
Employer Training on USERRA protocols including webinars and related material can be found on the ETF employer training page.
Please refer to chapter 22 of the Wisconsin Retirement System Administration Manual (ET-1127) or contact ETF’s employer Communication Center with questions at 1-877-533-5020.