ETF 10.30(7)(a)(a) An election to participate in the variable division or an election to terminate participation in the variable division that does not contain the name, social security number and signature of the person making the election shall be deemed incomplete.
ETF 10.30(7)(b)
(b) An election to terminate participation in the variable division received by the department from a beneficiary or named survivor as defined in s.
40.02 (8) and
(41r), Stats., that does not include the participant's name and social security number in addition to the name, social security number and signature of the person making the election shall be deemed incomplete. For terminations, the election must include a cancellation type as specified in
sub. (5) (a).
ETF 10.30(7)(c)
(c) When the department receives an incomplete election, the election shall be returned by mail to the elector for completion. If a correctly completed election is received by the department within a grace period of 30 calendar days after the incomplete election was returned by mail to the elector, the original receipt date of the election shall be preserved for the purpose of determining the effective date of the election. The effective date for corrected elections that are not returned during the 30-day grace period shall be determined without regard to the original submission and based on the date a correctly completed election is received by the department.
ETF 10.30(8)(a)(a) Subject to
s. ETF 10.82 (2), the department may accept correctly completed elections to participate in the variable division, elections to terminate participation in the variable division and notifications to rescind elections to terminate participation in the variable division that are received by the department's facsimile machine or by electronic mail in a complete and legible form. The facsimile or electronic mail may be accepted as the original.
ETF 10.30(8)(b)
(b) The deadline for submitting an election to terminate participation in the variable division that is effective December 31 is December 31 of that year.
ETF 10.30(8)(c)
(c) The deadline for submitting an election to participate in the variable division that is effective January 1 is December 31 of the prior year.
ETF 10.30 Note
Note: Under s.
230.35 (4) (a), Stats., December 31 and January 1 are always legal holidays on which state offices are closed, as is the day following January 1 when January 1 falls on a Sunday. The department does not have duly established office hours on Saturday. Therefore, under s.
990.001 (4) (b), Stats., a December 31 deadline would be extended until the next date which is not a holiday, Saturday or Sunday. For example, the deadline of December 31, 2002, will be extended to Thursday, January 2, 2003. The deadline of December 31, 2004, will be extended to Monday, January 3, 2005. The deadline of December 31, 2005, will be extended to Tuesday, January 3, 2006.
ETF 10.30 History
History: Cr.
Register, December, 1980, No. 300, eff. 1-1-81; renum. from ETF 8.02 and am.,
Register, December, 1982, No. 324, eff. 1-1-83;
CR 02-126: r. and recr.
Register April 2003 No. 568, eff. 5-1-03;
CR 04-104: am. (8) (a)
Register July 2005 No. 595, eff. 8-1-05;
CR 09-057: am. (4) (a), (b), (5) (a) 1., 2., 3. b. and (f)
Register May 2010 No. 653, eff. 6-1-10.
ETF 10.50
ETF 10.50
Sick leave conversion credits. The amount of accumulated unused sick leave under s.
36.30, Stats., for all faculty and academic staff other than such faculty and staff appointed to work for either 52 or 39 weeks per year in the University of Wisconsin System convertible to credits to pay for health insurance premiums shall equal the number of days resulting from multiplying 0.0040708 times the number of hours per year appointed to work, as reported to the department, rounded off to the nearest tenth of a day. The maximum amount of such unused sick leave shall be limited to 8.5 days per year. The secretary of administration may waive this limitation under s.
40.05 (4) (bp) 2. and
3., Stats.
ETF 10.50 History
History: Cr.
Register, September, 1988, No. 393, eff. 10-1-88.
ETF 10.55
ETF 10.55
Joint instrumentalities; reporting participating employees, service and earnings. ETF 10.55(1)
(1)
Scope. This section applies to reporting and contributions with respect to employment by joint instrumentalities created by 2 or more units of government, when all of the following apply:
ETF 10.55(1)(a)
(a) At least one of the units of government creating the joint instrumentality is, or subsequently becomes, a participating employer in the Wisconsin retirement system.
ETF 10.55(1)(b)
(b) The joint instrumentality is not a separate and independent employer within the meaning of s.
40.02 (28), Stats., as determined by the department. A joint instrumentality which has not established itself as a separate unit of government for OASDHI purposes is not a separate and independent employer under this paragraph.
ETF 10.55 Note
Example: A joint library district is not a separate and independent employer.
ETF 10.55(1)(c)
(c) There are persons employed by the joint instrumentality. This section does not apply with respect to employees of a unit of government loaned or assigned to perform services for a joint instrumentality. Those individuals remain the employees of their employing unit of government which is subject to the usual reporting and contribution requirements.
ETF 10.55 Note
Example: If a joint library district's library board hired a librarian but the library was located on the premises of one of the units of government establishing the joint library district, which assigned one of its janitors to the library, then this section would apply with respect to the librarian but not the janitor.
ETF 10.55(2)
(2) Purpose. With respect to the employees of joint instrumentalities subject to this section:
ETF 10.55(2)(a)
(a) Each participating employer forming a joint instrumentality covered by this section shall be responsible for its share of the retirement benefits of the instrumentality's employees who meet the qualifications for participating employees as both the share and qualifications are determined under this section.
ETF 10.55(2)(b)
(b) Nothing in this section prevents the units of government forming a joint instrumentality subject to this section from providing for their share of responsibility for the retirement benefits of the employees of the joint instrumentality in the agreement establishing the joint instrumentality. If they fail to expressly address the issue then the share of each participating employer shall be determined as provided in this section.
ETF 10.55(2)(c)
(c) Whether an employee of a joint instrumentality covered by this section is a participating employee under s.
40.22, Stats., is not affected by the number of units of government which form the joint instrumentality.
ETF 10.55(3)(a)(a) An employee of a joint instrumentality subject to this section is a participating employee for Wisconsin retirement system purposes if any of the units of government forming the joint instrumentality is a participating employer under s.
40.21, Stats., unless the employee is excluded under s.
40.22 (2), Stats.
ETF 10.55(3)(b)
(b) In making determinations concerning the work expected of or services rendered by an employee of a joint instrumentality, including determining whether an employee is expected to work at least one-third of what is considered full time employment by
s. ETF 20.015, the employee's work for the joint instrumentality shall be considered as a whole, without regard for the number of separate units of government which created the joint instrumentality or any agreement among them apportioning responsibility for expenses or for retirement contributions.
ETF 10.55 Note
Example: A librarian working 900 hours per year for a joint library district created by six towns and villages, at least one of which is a participating employer, would not be barred from being a participating employee under the WRS by s.
40.22 (2) (a), Stats.
ETF 10.55(4)(a)(a) Report participating employee. Among the units of government which formed the joint instrumentality, each unit which is a participating employer under s.
40.21, Stats., shall report each employee of the joint instrumentality who qualifies as a participating employee under
sub. (3) to the department as its own participating employee.
ETF 10.55(4)(b)
(b) Reported earnings. Earnings shall be reported by each participating employer, in the same manner and subject to the same requirements as for its other participating employees, with respect to each employee of the joint instrumentality required to be reported as a participating employee under
sub. (3). The amount of earnings to be reported shall be determined by prorating the gross amount paid to the employee for services rendered to the joint instrumentality which would qualify as "earnings" under s.
40.02 (22), Stats., if the joint instrumentality were itself the employer among the units of government which created the joint instrumentality. If the proration is not specified by the agreement that establishes the joint instrumentality, proration shall be made as are expenses for the joint instrumentality. If no proration of expenses is provided in the agreement, each participating employer shall report the total amount of earnings divided by the number of units of government forming the joint instrumentality during that annual earnings period. If a unit of government joins or leaves a joint instrumentality during an annual earnings period, reported shares of earnings shall be adjusted as of the date of that event.
ETF 10.55(4)(c)
(c) Contributions. Each participating employer shall transmit as required contributions to the department the same percentages of the employee's reportable earnings determined under
par. (a) as is required, and in the same manner as, contributions on earnings for its other participating employees in the same employment category.
ETF 10.55(4)(d)
(d) Service. The employee's hours of service for creditable service purposes shall be prorated in the same manner as earnings under
par. (a) and reported to the department by each participating employer in the same manner as is required for its other employees.
ETF 10.55 Note
Example: If a librarian qualifying as a participating employee worked 1,800 hours annually and was paid $20,000 per year by a joint library district created by a town and a village, both of which are participating employers, and they had agreed to split the expenses, with the town paying 80% and the village 20%, and the agreement was silent on allocating responsibility for the employees, then the town would report 1,440 hours of service and $16,000 in earnings, while the village reported 360 hours of service and $4,000 in earnings, with each making the associated contributions. If the village in this example was not a participating employer, it would have no obligation whatsoever while the town's responsibilities would remain exactly as stated.
ETF 10.55(5)
(5) Non-participating employers. Nothing in this section shall be construed to require any employer which does not participate in the Wisconsin retirement system to make any report to the department or to pay any contributions to the public employee trust fund.
ETF 10.55 History
History: Cr.
Register, June, 2000, No. 534, eff. 7-1-00.
ETF 10.60(1)
(1) Every employer, which has one or more employees as a participant under
ch. 40, Stats., shall:
ETF 10.60(1)(a)
(a) Prepare and transmit a coverage report or reports to the department for each calendar month. Such reports shall be in the form prescribed by and in accordance with instructions from the department.
ETF 10.60(1)(b)
(b) Remit to the department, with the respective coverage reports required under
par. (a), the employee and employer contributions or deposits, premiums, payments on the accrued liability or other amounts payable to the department for the calendar month covered by the report.
ETF 10.60(2)
(2) Every employer which employs 250 or more employees shall submit the detailed annual earnings report required in the administration of subch.
II of ch. 40, Stats., in an electronic format designated by the department.
ETF 10.60(3)
(3) The secretary may, for specified employers or types of coverage, provide for summary reporting on a monthly basis to accompany the monthly remittance required in
sub. (1) (b), and detailed reporting on a quarterly, semi-annual, or annual basis.
ETF 10.60(4)
(4) The department may designate an agent or depository to receive on its behalf, payments or remittances as provided in
sub. (1) (b) and any report or remittance will be considered received in the department's offices as of the date it is received by such a designated agent or depository.
ETF 10.60 History
History: Cr.
Register, December, 1976, No. 252, eff. 1-1-77; emerg. am. (1) (a) and (b), eff. 8-1-80; am. (1) (a) and (b),
Register, November, 1980, No. 299, eff. 12-1-80; renum. from ETF 4.01 and am. (1) (intro.),
Register, December, 1982, No. 324, eff. 1-1-83; renum. (2) and (3) to be (3) and (4), cr. (2),
Register, September, 2000, No. 537, eff. 10-1-00.
ETF 10.61
ETF 10.61
Transmittal of initial OASDHI wage reports. Initial monthly and annual wage reports and the required remittance covering the period from the effective date of coverage to the end of the report period in which any employer becomes covered under the agreement between the state and the federal social security administration, as required in the administration of subch.
III of ch. 40, Stats., are due 70 calendar days after the approval of the coverage agreement by the social security administration. Whenever the social security administration extends the time for the filing of initial retroactive wage reports or payment of the required remittance, an extension of the due date shall be granted by the department.
ETF 10.61 History
History: 1-2-56; r. and recr.
Register, December, 1957, No. 24, eff. 1-1-58; am.
Register, November, 1969, No. 167, eff. 12-1-69; renum. from SSF 1.05 and am.,
Register, December, 1982, No. 324, eff. 1-1-83.
ETF 10.62
ETF 10.62
Transmittal of OASDHI adjustment reports. ETF 10.62(1)(1) The original and one copy of any adjustment wage report required in the administration of subch.
III of ch. 40, Stats., shall be dated and signed by the authorized agent for any coverage group and transmitted, with any required remittance, within 15 calendar days prior to the due date established under federal regulations as defined in s.
40.02 (32), Stats.
ETF 10.62(2)
(2) When an adjustment wage report is prepared by the social security administration because of errors in reporting "covered wages" which were ascertained by federal authorities, any contributions required, in the administration of subch.
III of ch. 40, Stats., shall be remitted within 15 calendar days prior to the due date established under federal regulations as defined in s.
40.02 (32), Stats. A statement from the employer explaining the adjustment will be required.
ETF 10.62 History
History: 1-2-56; r. and recr.
Register, December, 1957, No. 24, eff. 1-1-58; am.
Register, November, 1969, No. 167, eff. 12-1-69; renum. from SSF 1.06 (1) and (3) and am.,
Register, December, 1982, No. 324, eff. 1-1-83.
ETF 10.63(1)(a)
(a) Contribution reports and remittances from state departments, excluding university and other state department reports which pertain to teachers only, required in the administration of subch.
II of ch. 40, Stats., are due on the 20th day of the month following the reporting month.
ETF 10.63(1)(b)
(b) Contribution reports and remittances other than those specified in
par. (a) required in the administration of subch.
II of ch. 40, Stats., are due on the last working day, excluding Saturdays, Sundays, and holidays when the state offices are closed, of the month following the end of the reporting month.
ETF 10.63(1)(c)
(c) Detailed annual earnings reports required in the administration of subch.
II of ch. 40, Stats., are due on the last working day, excluding Saturdays, Sundays, and holidays when the state offices are closed, of the calendar month following the end of the calendar year.
ETF 10.63(1)(d)
(d) Premium and coverage reports and remittances required in the administration of subchs.
IV and
VI of ch. 40, Stats., are due on the 20th day of the calendar month preceding the coverage month.
ETF 10.63(1)(e)
(e) Premium and coverage reports and remittances required in the administration of subch.
V of ch. 40, Stats., are due as follows:
ETF 10.63(1)(e)1.
1. For state agencies, on the 20th day of the calendar month following the reporting period.
ETF 10.63(1)(e)2.
2. For local government employers, on the 20th day of the calendar month preceding the month of coverage.
ETF 10.63(1)(f)
(f) Reduction reports and remittances required in the administration of subch.
VIII of ch. 40, Stats., are due within 2 working days after the date on which the regular employee payroll payments are issued, excluding Saturdays, Sundays, and holidays when the state offices are closed.
ETF 10.63(2)
(2) Whenever the 20th day of the calendar month referred to in
sub. (1) falls on a Saturday, Sunday or holiday on which state offices are closed, a report or a remittance received on the first working day after the 20th day of the calendar month shall be deemed to have been received on a timely basis.
ETF 10.63(3)
(3) The secretary may waive charges and interest calculated under s.
40.06 (3), Stats., on any employer's reports and remittances, which are received within one day of the due date specified under
subs. (1) and
(2) if he or she determines that the waiver will not impair the objective of encouraging timely receipt of contributions and remittances.
ETF 10.63 History
History: Cr.
Register, December, 1976, No. 252, eff. 1-1-77; emerg. cr. (1) (e), eff. 8-1-80; r. and recr. (1), am. (2) and (3), r. (4), renum. (5) and (6) to be (4) and (5) and am. (4),
Register, November, 1980, No. 299, eff. 12-1-80; renum. from ETF 4.02, am. (1), renum. (2) to be ETF 10.64, renum. (3) to be (2), r. (4), renum. (5) to be (3) and am.,
Register, December, 1982, No. 324, eff. 1-1-83; am. (1) (f) and (2),
Register, December, 1983, No. 336, eff. 1-1-84; r. and recr. (3),
Register, April, 1986, No. 364, eff. 5-1-86; emerg. r. (1) (c), eff. 6-1-86; r. (1) (b) to (d),
Register, September, 1986, No. 369, eff. 10-1-86; r. (1) (a),
Register, January, 1987, No. 373, eff. 2-1-87; correction in (1) (g) made under s. 13.93 (2m) (b) 7., Stats.,
Register, June, 1995, No. 474; r. and recr. (1) and am. (2),
Register, July, 2000, No. 535, eff. 8-1-00.
ETF 10.633
ETF 10.633
Debiting participant account to fund benefit. ETF 10.633(1)(1) Except as provided in
sub. (2), the date on which a participant's account in the employee accumulation reserve shall be debited to fund the benefit, as provided in s.
40.04 (4) (a) 3., Stats., shall be as follows:
ETF 10.633(1)(a)
(a) For a retirement annuity under s.
40.23 or
40.24, Stats., or
s. ETF 20.04, and for a beneficiary annuity under s.
40.73 (3), Stats., the debit date shall be the twenty-first day of the same month as the date of the first annuity check or other transfer of funds.
ETF 10.633(1)(b)
(b) For a disability annuity under s.
40.63, Stats., the debit date shall be the twenty-first day of the same month as the date of the first disability annuity check or other transfer of funds.
ETF 10.633(1)(c)
(c) For a lump sum payment of any kind, including a separation benefit under s.
40.25 (2), Stats., or lump sum payments under s.
40.25 (1) or
(4) or
40.73 (1) or
(2), Stats., the debit date shall be the date of the benefit check.
ETF 10.633(2)
(2) If the date specified under
sub. (1) falls on a Saturday, Sunday or a holiday under s.
230.35 (4) (a), Stats., then the debit shall be made on the next working day.
ETF 10.633(3)
(3) The department may correct its accounting of the participant's former account in the employee reserve after debiting the account. No corrections to the amount of the debit may affect the date of the debit provided in
sub. (1) or
(2) for other purposes, including those of
ss. ETF 20.20 (2),
(3) and
(4),
50.31, and
60.51.
ETF 10.633 History
History: Cr.
Register, January, 1996, No. 481, eff. 2-1-96; correction in (1) (c) made under s. 13.93 (2m) (b) 7., Stats.,
Register, July, 1999, No. 523.
ETF 10.635
ETF 10.635 Late paid earnings. Except for purposes of s.
40.05 (3), Stats., contributions and premiums due on late-paid earnings, including payments for retroactive changes in earning rates and those considered covered earnings under s.
40.02 (22) (b) 9., Stats., shall be determined at the employee and employer rates which would have been in effect if the subsequent changes and decisions had been known at the time the earnings would normally have been payable and shall be subject to s.
40.06 (5), Stats.
ETF 10.635 History
History: Cr.
Register, July, 1986, No. 367, eff. 8-1-86.
ETF 10.64
ETF 10.64
Late reporting charges and interest. ETF 10.64(1)(1) Except as provided in
s. ETF 10.63 (2) and
(3) and this subsection, any report or remittance not received within the period specified in this chapter,
ch. 40, Stats., or an insurance contract between the group insurance board and an insurance carrier shall be subject to the charges and interest calculated in accordance with the provisions of s.
40.06, Stats. Reports and remittances required under
ss. ETF 10.61,
10.62 and
10.63 (1) (f) are not subject to the interest charges under s.
40.06 (5), Stats.
ETF 10.64(2)
(2) The employer shall be responsible for and transmit to the department any assessment made against the state by the federal government for late payment of contributions due on any OASDHI adjustment report.
ETF 10.64(3)
(3) When interest is due under s.
40.06 (5), Stats., and the effective rate for the current year is unavailable, the effective rate for the previous calendar year shall be used. The due date specified on the billing notice shall be the next regularly scheduled due date for regular payments specified under
s. ETF 10.63,
ch. 40, Stats., or contracts between the group insurance board and any insurance carrier, but in no case less than 30 days from the date of the billing notice. When interest is due under s.
40.06 (3), Stats., it shall be assessed on a daily basis from the billing notice due date to the date payment is actually received.
ETF 10.64 History
History: Renum. from ETF 4.02 (2) and am.,
Register, December, 1982, No. 324, eff. 1-1-83; am. (1) and cr. (2),
Register, August, 1984, No. 344, eff. 9-1-84; am. (1) and cr. (3),
Register, October, 1986, No. 370, eff. 11-1-86.
ETF 10.65
ETF 10.65
Refund of excess contributions. ETF 10.65(1)
(1) The department shall refund contributions to be allocated to a participant's account that exceed the limits specified in s.
40.32, Stats., in accordance with s.
40.08 (6), Stats., in the following order:
ETF 10.65(1)(a)
(a) Employee additional contributions under s.
40.05 (1) (a) 5., Stats., paid directly to the department by the participant shall be refunded to the participant.
ETF 10.65(1)(b)
(b) Employee additional contributions under s.
40.05 (1) (a) 5., Stats., that are transmitted to the department by the employer shall be refunded as a credit to the employer, to be offset against subsequent employer contributions due to the department, who shall pay the amount of the credit to the employee as specified in s.
40.08 (6) (c), Stats.
ETF 10.65(1)(c)
(c) Employer additional contributions under s.
40.05 (2) (g) 1., Stats., shall be refunded as a credit to the employer, to be offset against subsequent employer contributions due the department.
ETF 10.65(1)(d)
(d) Benefit adjustments contributions paid by the participant under s.
40.05 (2m), Stats., that are transmitted to the department by the employer shall be refunded as a credit to the employer, to be offset against subsequent employer contributions due to the department, who shall pay the amount of the credit to the employee as specified in s.
40.08 (6) (c), Stats.
ETF 10.65(1)(e)
(e) Benefit adjustment contributions paid by the employer under s.
40.05 (2m), Stats., shall be refunded as a credit to the employer, to be offset against subsequent employer contributions due to the department, as provided in s.
40.08 (6) (b) and
(c), Stats.
ETF 10.65(2)(a)(a) If the department refunds employee-paid benefit adjustment contributions under
sub. (1) (d) and credits employer-paid benefit adjustment contributions under
sub. (1) (e), or credits employer required contributions and refunds employee required contributions under
sub. (1) (f), the department shall reduce the hours of service recorded under
s. ETF 10.03 (1) and the earnings recorded for that calendar year by a percentage equal to the sum of the employee refund and employer credits under
sub. (1) (d),
(e) and
(f) divided by the sum of the benefit adjustment contributions and employee and employer required contributions made by or on behalf of the participant for that calendar year. The department shall grant adjusted creditable service to the nearest hundredth of a year, disregarding over- and under-payments equivalent to less than one one-hundredth of a year of service. If the participant's annual earnings period is not the calendar year, the reduction in creditable service and earnings shall be allocated equally to all annual earnings periods that fall during the calendar year.
ETF 10.65(3)
(3) Nothing in this section shall be interpreted as a basis for a determination of whether any payments credited to an employer are required to be paid by the employer to an employee under contractual agreements or other negotiated agreements or provisions of law.
