All employers that wish to take part in the Wisconsin Retirement System must join and be covered by a Section 218 Agreement, which is an agreement between the state and the Social Security Administration (SSA) to provide Social Security coverage for state and local government employees.
For UWs only: This guide provides an overview of the rules, event, and date triggers that enable a qualifying life event and/or change reason to occur.
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ET-8900
Active Employee /
Retiree /
Local Employer /
State Employer
The Employee Reimbursement Accounts (ERA) Program is an optional benefit that allows participants to use pre-tax dollars to pay for certain Internal Revenue Service-approved expenses.
