The Employee Trust Funds Board recently approved the 2026 required contribution rates for the Wisconsin Retirement System.
Employee and employer contributions to the WRS are based on a percentage of an employee’s salary. Contributions go to the WRS Trust Funds which, combined with investment returns, help fund employee’s WRS benefits.
Following the recommendations of Gabriel, Roeder, Smith & Company as its consulting actuary, the ETF Board approved the following contribution rates effective January 1, 2026:
| General, Executive and Elected Officials | Protective Occupation with Social Security | Protective Occupation without Social Security | |
|---|---|---|---|
| Employee | 7.2% | 7.2% | 7.2% |
| Employer | 7.2% | 14.7% | 18.5% |
| Total | 14.4% | 21.9% | 25.7% |
The employee contribution rate of 7.2% is slightly higher than 6.95% in 2025 due to revised actuarial assumptions based on a recent experience study and higher-than-expected salaries. This contribution rate increase is partially offset by favorable investment performance of the WRS Trust Funds.
The WRS is one of the very few public pension systems that remains fully funded, due to its unique design features. Employee and employer contributions are paid in full, not deferred into the future, and contribution rates are adjusted annually as calculated by an independent actuary. Further, strong investment earnings help fully fund WRS benefits and lessen the burden on taxpayers.