Wisconsin Retirement System Administration Manual

1 Wisconsin Retirement System Administration Manual Wisconsin Department of Employee Trust Funds Box 7931. Madison, WI 53713. ET-1127. Department of Employee Trust Funds Wisconsin Retirement System Administration Manual Employer Contact Information Madison Office Department of Employee Trust Funds 801 W. Badger Road Madison, WI 53713. Mailing Address Department of Employee Trust Funds P. O. Box 7931. Madison, WI 53707-7931. Telephone Employer Communication Center 877-533-5020 or 608-266-3285. Fax: 608-267-3931. Internet Address Office Hours 7:45 to 4:30 - Monday through Friday (except holidays).

2 Employer 7:45 to 4:30 - Monday through Friday (except holidays). Communications Call Center Hours Employee Contact Information Madison Office Department of Employee Trust Funds 801 W. Badger Road Madison, WI 53713. Mailing Address Department of Employee Trust Funds P. O. Box 7931. Madison, WI 53707-7931. Telephone Customer Service Call Center 877-533-5020 or 608-266-3285. Fax: 608-267-3931. Internet Address Office Hours 7:45 to 4:30 - Monday through Friday (except holidays). Customer Service 7 to 5 - Monday through Friday (except holidays).

3 Call Center Hours Department of Employee Trust Funds Wisconsin Retirement System Administration Manual Table of Contents Contacting ETF (Revised 3/9/2016). Preface (Revised 5/31/2017). 001 Programs Administered 002 Internet Address 003 Online Network for Employers (ONE). 004 Ordering ETF Forms Chapter 1 Public Employers Included (Revised 5/2013). 100 Employers that can Elect to Participate 101 Employers with Mandatory Participation 102 Dissolution of Employer 103 Employer Name Change Chapter 2 Employer Responsibilities (Revised 5/2013).

4 200 Naming an Employer Agent 201 Employer Agent Responsibilities 202 Designation of Agent (ET-1313). Chapter 3 WRS Eligibility Determination (Revised 5/13/2016). 300 Eligibility for Participation in WRS. 301 History of Eligibility for Participation in WRS. 302 Current Eligibility Based on Initial Employment 303 Employees Not Eligible for WRS Participation 304 Considerations in Determining WRS Eligibility 305 Employees Not WRS Eligible on Date of Hire and Expectations Change 306 Evaluation on the One-Year Anniversary of Employment 307 Evaluation on a 12-Month Rolling Look-Back 308 WRS Eligibility for Employees of a Joint Instrumentality 309 WRS Eligibility for Emergency Workers 310 Duration of Employment Exceeds 30 Calendar Days 311 Continuation of Participation 312 Employees

5 Returning to Work at the Same Employer 313 Examples of Employment Situations and Eligibility for Participation 314 Employee or Contracted Personnel? 315 WRS Eligibility Appeals 316 Statute of Limitations for Corrections to Service, Earnings and Contributions that Impact WRS Disability and Retirement Benefit Payments 317 Maintaining Records Longer than Seven Years ET-1127 (Index REV 5/31/2017). Chapter 4 Employment Category Determination (Revised 8/2014). 400 Employment Category 401 Employment Category Descriptions 402 Employment in Multiple Categories at the Same Employer 403 Employment Category Appeals 404 Statute of Limitations for Corrections to Service, Earnings and Contributions that Impact WRS Disability and Retirement Benefit Payments 405 Maintaining Records Longer than Seven Years Chapter 5 Earnings And Reportable Hours (Revised 1/2017).

6 500 Definition of Reportable Earnings 501 Earnings Reportable for WRS Purposes 502 Vacation Pay and Sick Pay (Accumulated Leave). 503 Compensatory Pay (Accumulated Leave). 504 Accumulated Leave Payments at Termination and WRS Disability 505 Retirement Credit for Workers' Compensation 506 Pay During a Leave of Absence or Sabbatical 507 Earnings Not WRS Reportable 508 Reportable and Non-Reportable Earnings Guide 509 Definition of WRS Creditable Service 510 Annual Earnings Period is Basis for Reporting Hours 511 Computing and Reporting Hours 512 Reporting for Eight-Hour Workday 513 Computing and Reporting Hours for Other Than an Eight-Hour Workday 514 Earnings and Hours for On-Call, Standby.

7 Extracurricular and Other Non-Standard Hours 515 Reportable Hours for Part-Time Local Elected Officials 516 Creditable Service for County Agents 517 Earnings That Exceed Internal Revenue Code Limit Chapter 6 Employee's Individual WRS Account (Revised 4/2015). 600 Creating a New Individual WRS Account 601 Methods Available for Reporting WRS Enrollments and Correcting or Updating WRS Enrollment Information 602 Completing the P060 WRS Enrollment Entry on the ONE. 603 Sample P060 WRS Enrollment Entry Screen on the ONE. 604 Codes for Correcting Enrollment Information 605 Completing a Correction on the ONE.

8 606 Sample P033 Employment Begin Date Change on the ONE. Chapter 7 Contribution Rates (Revised 4/28/2016). 700 Introduction 701 Employer-Required Contribution Rates 702 Employer Payment of Employee-Required Contributions 703 Benefit Adjustment Contribution 704 Employer Contribution Rate Information ET-1127 (Index REV 5/31/2017). Chapter 8 Monthly Retirement Remittance Report (Revised 11/2013). 800 Introduction 801 Access to the Online Network for Employers' (ONE) Application 802 WRS Contribution Remittance Entry on ONE. 803 Late Reporting Interest Due Charge 804 Annual Reconciliation Chapter 9 Periodic Employee Transaction Reporting (Revised 12/10/2015).

9 900 When to Use Periodic Reporting 901 Methods Available for Periodic Reporting 902 Reporting Frequency 903 Types of Terminations 904 Employer Statement (ET-5607). 905 Termination (P001) Transaction Screen on the ONE. 906 Completion of the Termination Transaction on the ONE. 907 Termination, Leave of Absence, Employment Category Change, Action Code Description and Reporting Requirements 908 Correction Codes and Reporting Requirements for Previously Submitted Current Year Terminations Chapter 10 Annual Reporting And Reconciliation (Revised 12/2013).

10 1000 Define Annual Reporting and Reconciliation 1001 Employees to be Reported 1002 Due Dates for Annual Reports 1003 Annual WRS Reconciliation Process 1004 Potential Reconciliation Errors 1005 Methods Available for Annual Reporting 1006 Completing the Annual Transaction Report Pre-list 1007 Annual Reporting Action Code Descriptions and Field Requirements 1008 Completing Reconciliation 1009 Reporting Year-End Terminations 1010 Reporting Employees Omitted From or Appearing in Error on the Annual Report Pre-list 1011 Annual Reconciliation Tips 1012 Examples of Reports Chapter 11 Prior Year Adjustments (Revised 12/2013).