Under certain circumstances, reciprocity may increase the retirement benefits payable to you if you worked for one or more participating public retirement systems.
ETF provides updated Social Security and Medicare wage bases for 2025. This information applies to all WRS employers and all other public employers in Wisconsin that provide Social Security coverage for their employees under Wisconsin’s Section 218 Agreement.
ET-4125
Brochure
Active Employee /
Retiree /
Other Benefit Recipient
This brochure provides general information about the income tax liability on your Wisconsin Retirement System benefits. The tax treatment of WRS benefits is generally similar for federal and Wisconsin income tax purposes.
The ICI Program is authorized by Wis. Stat. §§ 40.61 and 40.62, and is administered according to the plan provisions between the Group Insurance Board and the program’s third-party administrator.
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.