40.05(1)(b)
(b) In lieu of employee payment, the employer may pay all or part of the contributions required by
par. (a), but all the payments shall be available for benefit purposes to the same extent as required contributions deducted from earnings of the participating employees. Action to assume employee contributions as provided under this paragraph shall be taken at the time and in the form determined by the governing body of the participating employer. The state shall pay under this paragraph for employees who are covered by a collective bargaining agreement under
subch. V or
VI of ch. 111 and for employees whose fringe benefits are determined under
s. 230.12 an amount equal to 4% of the earnings paid by the state unless otherwise provided in a collective bargaining agreement under
subch. V or
VI of ch. 111 or unless otherwise determined under
s. 230.12. The University of Wisconsin Hospitals and Clinics Authority shall pay under this paragraph for employees who are covered by a collective bargaining agreement under
subch. I of ch. 111 and for employees whose fringe benefits are determined under
s. 233.10 an amount equal to 4% of the earnings paid by the authority unless otherwise provided in a collective bargaining agreement under
subch. I of ch. 111 or unless otherwise determined under
s. 233.10. The state shall pay under this paragraph for employees who are not covered by a collective bargaining agreement under
subch. V or
VI of ch. 111 and for employees whose fringe benefits are not determined under
s. 230.12 an amount equal to 4% of the earnings paid by the state unless a different amount is recommended by the director of the office of state employment relations and approved by the joint committee on employment relations in the manner provided for approval of changes in the compensation plan under
s. 230.12 (3). The University of Wisconsin Hospitals and Clinics Authority shall pay under this paragraph for its employees who are not covered by a collective bargaining agreement under
subch. I of ch. 111 an amount equal to 4% of the earnings paid by the authority unless a different amount is established by the board of directors of the authority under
s. 233.10.
40.05(2)
(2) Employer retirement contributions. For Wisconsin retirement system purposes and subject to the annual compensation limits under
26 USC 401 (a) (17) for a participating employee who first becomes a participating employee on or after January 1, 1996:
40.05(2)(a)
(a) Each participating employer shall make contributions for current service determined as a percentage of the earnings of each participating employee, determined as though all employees of all participating employers were employees of a single employer, but with a separate percentage rate determined for the employee occupational categories specified under
s. 40.23 (2m). A separate percentage shall also be determined for subcategories within each category determined by the department to be necessary for equity among employers.
40.05(2)(am)
(am) The percentage of earnings under
par. (a) shall be determined on the basis of the information available at the time the determinations are made and on the assumptions the actuary recommends and the board approves by dividing the amount determined by subtracting from the then present value of all future benefits to be paid or purchased from the employer accumulation reserve on behalf of the then participants the amount then credited to the reserve for the benefit of the members and the present value of future unfunded prior service liability contributions of the employers under
par. (b) by the present value of the prospective future compensation of all participants.
40.05(2)(ar)
(ar) Participating employers of employees subject to
s. 40.65 shall contribute an additional percentage or percentages of those employees' earnings based on the experience rates determined to be appropriate by the board with the advice of the actuary.
40.05(2)(b)
(b) Contributions shall be made by each participating employer for unfunded prior service liability in a percentage of the earnings of each participating employee. A separate percentage rate shall be determined for the employee occupational categories under
s. 40.23 (2m) as of the employer's effective date of participation. The rates shall be sufficient to amortize as a level percent of payroll over a period of 30 years from the later of that date or January 1, 1986, the unfunded prior service liability for the categories of employees of each employer determined under s.
40.05 (2) (b), 1981 stats., increased to reflect any creditable prior service granted on or after January 1, 1986, increased to reflect the effect of
1983 Wisconsin Act 141, increased at the end of each calendar year after January 1, 1986, by interest at the assumed rate on the unpaid balance at the end of the year and adjusted under
pars. (bu),
(bv) and
(bw).
40.05(2)(bg)
(bg) Contributions of amounts under
par. (b) may be made in advance to reduce an employer's existing unfunded prior service liability.
40.05(2)(bm)
(bm) Contributions under
par. (b) for each category of employee shall be made until full payment of that employer's unfunded prior service liability for all categories is made.
40.05(2)(br)
(br) The contribution under
par. (b) by an employer in any calendar year before full payment of the unfunded prior service liability determined under
par. (bm) may not be less than the dollar amount determined to be necessary in the first calendar year of the amortization schedule established by
par. (b).
40.05(2)(bt)
(bt) The department may reallocate prior service liability from one employer to another and adjust as necessary the contribution rates established under
par. (b) to reflect transfers of responsibilities and employees among different employers.
40.05(2)(bu)
(bu) The employer contribution rate determined under
par. (b) for each employer shall be adjusted, if necessary, to reflect the added prior service liability of paying additional joint and survivor death benefits to beneficiaries of participating employees as a result of
1997 Wisconsin Act 58 and that rate shall be sufficient to amortize the unfunded prior service liability of the employers over the remainder of the 40-year amortization period under s.
40.05 (2) (b), 2005 stats.
40.05(2)(bv)
(bv) The employer contribution rate determined under
par. (b) for participating employees who served in the U.S. maritime service shall be adjusted to reflect the cost of granting creditable service under
s. 40.02 (15) (a) 7. and that rate shall be sufficient to amortize the unfunded prior service liability of the employers over the remainder of the 40-year amortization period under s.
40.05 (2) (b), 2005 stats.
40.05(2)(bw)
(bw) The employer contribution rate determined under
par. (b) for the University of Wisconsin System shall be adjusted to reflect the cost of granting creditable service under
s. 40.285 (2) (e) and that rate shall be sufficient to amortize the unfunded prior service liability of the employers over the remainder of the 40-year amortization period under s.
40.05 (2) (b), 2005 stats.
40.05(2)(bz)
(bz) The employer contribution rate determined under
par. (b) for the department of administration shall be adjusted to reflect the cost of granting creditable service under
s. 40.02 (17) (gm) and that rate shall be sufficient to amortize the unfunded prior service liability of the department of administration over the remainder of the 40-year amortization period under s.
40.05 (2) (b), 2005 stats.
40.05(2)(c)
(c) The percentage rates determined under this subsection shall become effective as of the beginning of the calendar year to which they are applicable and shall remain in effect during the calendar year, except that the secretary, upon the written certification of the actuary, may change any percentage determined under
par. (b) during any calendar year for the purpose of reflecting any reduced obligation which results from any payment of advance contributions.
40.05(2)(cm)
(cm) The department may adjust the unfunded prior service liability balance of the Wisconsin retirement system under
par. (b) and of each employer that makes contributions under
par. (b) to reflect any changes in the assumed rate and the assumption for across-the-board salary increases specified in
s. 40.02 (7) and any other factor specified by the actuary if the actuary recommends and the board approves the changes or if otherwise provided by law.
40.05(2)(d)
(d) The amount of each employer's monthly contribution shall be the sum of the amounts determined by applying the proper percentage rates as determined in accordance with
pars. (a) and
(b) to the total of all earnings paid to participating employees on each payday.
40.05(2)(f)
(f) Whenever the existence of any participating employer is terminated because of consolidation or for any other reason, the employer who thereafter has responsibility for the governmental functions of the previous employer shall be liable for all contributions payable by the previous employer in the following manner:
40.05(2)(f)1.
1. If the territory of the previous employer is attached to 2 or more employers, the total liability of the previous employer shall be allocated to the new employers in proportion to the equalized valuation of each area so attached.
40.05(2)(f)2.
2. Whenever the existence of any participating employer, who was an instrumentality of 2 or more employers, is terminated for any reason and there is no territory to be divided, the liability for contributions of the previous employer shall be divided between the sponsoring employers in the same proportion as the net assets of the terminating employer are divided.
40.05(2)(f)3.
3. If the department determines that it is not feasible to allocate the liability as provided in
subd. 1. or
2., then the liability shall be allocated in proportion to the equalized valuation of the remaining employers.
40.05(2)(f)4.
4. The amount of the allocations to the respective employers shall be certified by the department to each employer.
40.05(2)(f)5.
5. If the employer to whom such an allocation is made is or becomes a participating employer the allocations so certified shall be added to the liability otherwise determined for the employer and the amortization schedule provided for under
par. (b) adjusted so that the required annual amount shall approximate the sum of the annual amounts otherwise required.
40.05(2)(f)6.
6. If the employer who becomes responsible for any part of the liability of the previous employer is not a participating employer the contributions required to liquidate the allocated liability shall be made by the successor employer in equal quarterly payments sufficient to liquidate the allocated liability over the remainder of the amortization period.
40.05(2)(f)7.
7. If an allocation based on equalized valuation is required by this paragraph, the equalized valuations used shall be the valuation determined for the calendar year immediately preceding the calendar year in which the allocation is required to be made by this paragraph.
40.05(2)(f)8.
8. If it is not possible to apply the procedures under this paragraph, the terminating employer and any successor employer shall immediately pay the full outstanding prior service liability balance unless an agreement for a different procedure is approved by the department.
40.05(2)(g)1.1. A participating employer may make contributions as provided in its compensation agreements for any participating employee in addition to the employer contributions required by this subsection. The additional employer contributions made under this paragraph shall be available for all benefit purposes and shall be administered and invested on the same basis as employee additional contributions made under
sub. (1) (a) 5., except that
ss. 40.24 (1) (f),
40.25 (4), and
40.285 (2) (a) 1. c. do not apply to additional employer contributions made under this paragraph.
40.05(2)(g)2.
2. Under the rules promulgated under
s. 40.03 (2) (r), a participant may, as a payout option for the deferred compensation plan established under
subch. VII, elect to have the entire balance in the participant's account under
subch. VII treated as an additional contribution to the core annuity division, subject to any limitations imposed on contributions by the Internal Revenue Code, applicable regulations adopted under the Internal Revenue Code, and rules of the department. Additional contributions under this subdivision shall be available for all benefit purposes and shall be administered and invested on the same basis as employee additional contributions, except that
ss. 40.24 (1) (f) and
40.25 (4) do not apply to additional contributions under this subdivision and
s. 40.26 does not apply to an annuity received from additional contributions under this subdivision.
40.05(2)(i)
(i) If an annuity is calculated under s.
40.02 (42) (f), 1987 stats., the employer shall pay to the department the difference, as determined by the department, between the actuarial cost of the annuity which would have been paid if the employer had not elected under s.
42.245 (2) (bm), 1979 stats., or s.
42.78 (2) (bm), 1979 stats., or s.
40.02 (42) (f) 2., 1987 stats., and the actual cost of the annuity payable. The amount payable shall be paid to the department in 3 equal annual payments, plus interest at the effective rate unless the employer pays the full amount due. Each annual payment is due and shall be included with the first payment made under
s. 40.06 (1) in each fiscal year after the annuity effective date. The amount so paid shall be credited as employer required contributions.
40.05(2m)
(2m) Benefit adjustment contribution. Except as provided in
sub. (2n), in addition to the amounts under
subs. (1) and
(2), a benefit adjustment contribution equal to 1% of earnings shall be paid by or for participating employees whose formula rate is determined under
s. 40.23 (2m) (e) 1. and
3. This contribution shall be deducted from each payment of earnings to participating employees unless the employer provides through its compensation provisions or agreements that all or part of the contribution will be paid by the employer. For benefit purposes, this contribution shall be treated as if it were an employer required contribution regardless of whether the employer or the employee pays the contribution and, for a participating employee who first becomes a participating employee on or after January 1, 1996, shall be subject to the annual compensation limits under
26 USC 401 (a) (17).
40.05(2n)(a)(a) If the board, on the advice of the actuary, determines that an increase or decrease in contribution rates is necessary for any annual period after 1989, the board, on the advice of the actuary, shall adjust contribution rates in the following manner:
40.05(2n)(a)1.
1. One-half of the increase or decrease in contribution rates shall be provided for by an increase or decrease in employer contributions under
sub. (2) (a) and
(am), except as provided in
subd. 3.
40.05(2n)(a)2.
2. One-half of the increase or decrease in contribution rates shall be provided for by an increase or decrease in benefit adjustment contributions under
sub. (2m), except as provided in
subd. 3. or
par. (b).
40.05(2n)(a)3.
3. Any increase in contribution rates required after 1989 that results from benefit improvements under
1989 Wisconsin Act 13, which would otherwise increase employer contribution rates over the 1989 rate shall be provided for by an increase in benefit adjustment contributions under
sub. (2m). Notwithstanding
sub. (2m), an employer may not pay for all or part of any increase in benefit adjustment contributions that is required under this subdivision.
40.05(2n)(b)
(b) If under
par. (a) 2. a decrease in benefit adjustment contributions under
sub. (2m) would reduce the amount under
sub. (2m) to less than zero, the employee contribution rates under
sub. (1) shall be decreased.
40.05(2r)
(2r) Annual contributions limitations; disqualification procedure. 40.05(2r)(a)(a) Contributions made under this section are subject to the limitations under
s. 40.32 and the internal revenue code.
40.05(2r)(b)
(b) If a participant in the Wisconsin retirement system also participates in a different retirement plan offered by an employer that is subject to section
401 of the internal revenue code and the internal revenue service seeks to disqualify one or more of the plans because the aggregate contributions to the plans exceed the contribution limits under section
415 of the internal revenue code, the internal revenue service, if it permits state law to determine the order of disqualification of such retirement plans, shall disqualify the retirement plans in the following order:
40.05(2r)(b)1.
1. Retirement plans offered and administered by the employer.
40.05(2r)(b)2.
2. Retirement plans offered by the employer, but administered by the department.
40.05(3)
(3) Social security contributions. Each employer included under an agreement made under
subch. III shall make the contributions required under federal regulations and shall also withhold from the wages of each of its employees who are covered by the state-federal agreement provided for by
subch. III the amount required to be withheld under federal regulations. The state shall be liable for all remittances due from employers in conformity with agreements under
subch. III and shall make payment of all sums which are due under this subsection and become delinquent.
40.05(4)(a)1.1. For health insurance, each insured employee and insured retired employee shall contribute the balance of the required premium amounts after applying required employer contributions, if any.
40.05(4)(a)2.
2. For an insured employee who is an eligible employee under
s. 40.02 (25) (a) 2. or
(b) 1m. or
2c., the employer shall pay required employer contributions toward the health insurance premium of the insured employee beginning on the date on which the employee becomes insured. For an insured state employee who is currently employed, but who is not a limited term appointment under
s. 230.26 or an eligible employee under
s. 40.02 (25) (a) 2. or
(b) 1m. or
2c., the employer shall pay required employer contributions toward the health insurance premium of the insured employee beginning on the first day of the 3rd month beginning after the date on which the employee begins employment with the state, not including any leave of absence. For an insured employee who has a limited term appointment under
s. 230.26, the employer shall pay required employer contributions toward the health insurance premium of the insured employee beginning on the first day of the 7th month beginning after the date on which the employee first becomes a participating employee.
40.05(4)(a)3.
3. The employer shall continue to pay required employer contributions toward the health insurance premium of an insured employee while the insured employee is on a leave of absence, as follows:
40.05(4)(a)3.a.
a. Only for the first 3 months of the leave of absence, except as provided in
subd. 3. b.
40.05(4)(a)3.b.
b. Unless otherwise provided in the compensation plan under
s. 230.12, for the entire leave of absence if the insured employee is receiving temporary disability compensation under
s. 102.43.
40.05(4)(ad)
(ad) For health insurance, each insured retired employee who elects coverage under
s. 40.51 (10),
(10m) or
(16) shall pay the entire amount of the required premiums, except as provided in
par. (bc).
40.05(4)(ag)
(ag) Beginning on January 1, 2004, except as otherwise provided in accordance with a collective bargaining agreement under
subch. I,
V, or
VI of ch. 111 or
s. 230.12 or
233.10, the employer shall pay for its currently employed insured employees:
40.05(4)(ag)1.
1. For insured part-time employees other than employees specified in
s. 40.02 (25) (b) 2., including those in project positions as defined in
s. 230.27 (1), who are appointed to work less than 1,566 hours per year, an amount equal to 50% of the employer contribution under
subd. 2.
40.05(4)(ag)2.
2. For eligible employees not specified in
subd. 1., regardless of the plan selected by the employee, not less than 80% of the average premium cost of plans offered in the tier with the lowest employee premium cost under
s. 40.51 (6).
40.05(4)(ar)
(ar) The employer shall pay under
par. (a) for employees who are not covered by a collective bargaining agreement under
subch. I,
V, or
VI of ch. 111 and for employees whose health insurance premium contribution rates are not determined under
s. 230.12 or
233.10 an amount equal to the amount specified in
par. (ag) unless a different amount is recommended by the director of the office of state employment relations and approved by the joint committee on employment relations in the manner provided for approval of changes in the compensation plan under
s. 230.12 (3).
40.05(4)(b)
(b) Except as provided under
pars. (bc) and
(bp), accumulated unused sick leave under
ss. 13.121 (4),
36.30,
230.35 (2),
233.10, and
757.02 (5) and
subch. I,
V, or
VI of ch. 111 of any eligible employee shall, at the time of death, upon qualifying for an immediate annuity or for a lump sum payment under
s. 40.25 (1) or upon termination of creditable service and qualifying as an eligible employee under
s. 40.02 (25) (b) 6. or
10., be converted, at the employee's highest basic pay rate he or she received while employed by the state, to credits for payment of health insurance premiums on behalf of the employee or the employee's surviving insured dependents. Any supplemental compensation that is paid to a state employee who is classified under the state classified civil service as a teacher, teacher supervisor, or education director for the employee's completion of educational courses that have been approved by the employee's employer is considered as part of the employee's basic pay for purposes of this paragraph. The full premium for any eligible employee who is insured at the time of retirement, or for the surviving insured dependents of an eligible employee who is deceased, shall be deducted from the credits until the credits are exhausted and paid from the account under
s. 40.04 (10), and then deducted from annuity payments, if the annuity is sufficient. The department shall provide for the direct payment of premiums by the insured to the insurer if the premium to be withheld exceeds the annuity payment. Upon conversion of an employee's unused sick leave to credits under this paragraph or
par. (bf), the employee or, if the employee is deceased, the employee's surviving insured dependents may initiate deductions from those credits or may elect to delay initiation of deductions from those credits, but only if the employee or surviving insured dependents are covered by a comparable health insurance plan or policy during the period beginning on the date of the conversion and ending on the date on which the employee or surviving insured dependents later elect to initiate deductions from those credits. If an employee or an employee's surviving insured dependents elect to delay initiation of deductions from those credits, an employee or the employee's surviving insured dependents may only later elect to initiate deductions from those credits during the annual enrollment period under
par. (be). A health insurance plan or policy is considered comparable if it provides hospital and medical benefits that are substantially equivalent to the standard health insurance plan established under
s. 40.52 (1).
40.05(4)(bc)
(bc) The accumulated unused sick leave of an eligible employee under
s. 40.02 (25) (b) 6e. or
6g. shall be converted to credits for the payment of health insurance premiums on behalf of the employee on the date on which the department receives the employee's application for a retirement annuity or for lump sum payment under
s. 40.25 (1). The employee's unused sick leave shall be converted at the eligible employee's highest basic pay rate he or she received while employed by the state. The full premium for the employee, or for the surviving insured dependents of the employee if the employee later becomes deceased, shall be deducted from the credits until the credits are exhausted and paid from the account under
s. 40.04 (10), and then deducted from annuity payments, if the annuity is sufficient. The department shall provide for the direct payment of premiums by the insured to the insurer if the premium to be withheld exceeds the annuity payment.
40.05(4)(be)
(be) The department shall establish an annual enrollment period during which an employee or, if the employee is deceased, an employee's surviving insured dependents may elect to initiate or delay continuation of deductions from the employee's sick leave credits under
par. (b). An employee or surviving insured dependent may elect to continue or delay continuation of such deductions any number of times. If an employee or surviving insured dependent has initiated the deductions but later elects to delay continuation of the deductions, the employee or surviving insured dependent must be covered by a comparable health insurance plan or policy during the period beginning on the date on which the employee or surviving insured dependent delays continuation of the deductions and ending on the date on which the employee or surviving insured dependent later elects to continue the deductions. A health insurance plan or policy is considered comparable if it provides hospital and medical benefits that are substantially equivalent to the standard health insurance plan established under
s. 40.52 (1).
40.05(4)(bf)
(bf) Any eligible employee who was granted credit under
s. 230.35 (1) (gm) for service as a national guard technician, who, on December 31, 1965, had accumulated unused sick leave that was based on service performed in this state as a national guard technician before January 1, 1966, and who is a participating employee or terminated all creditable service after June 30, 1972, or, if the eligible employee is deceased, the surviving insured dependents of the eligible employee, may have that accumulated unused sick leave converted to credits for the payment of health insurance premiums on behalf of the eligible employee or the surviving insured dependents if, not later than November 30, 1996, the eligible employee or the surviving insured dependents submit to the department, on a form provided by the department, an application for the conversion. The application shall include evidence satisfactory to the department to establish the applicant's rights under this paragraph and the amount of the accumulated unused sick leave that is eligible for the conversion. The accumulated unused sick leave shall be converted under this paragraph, at the eligible employee's highest basic pay rate he or she received while employed by the state, on the date of conversion specified in
par. (b) or on the last day of the 2nd month beginning after the date on which the department receives the application under this paragraph, whichever is later. Deductions from those credits, elections to delay initiation of those deductions and premium payments shall be made as provided in
par. (b).
40.05(4)(bm)
(bm) Except as provided under
par. (bp), accumulated unused sick leave under
ss. 36.30 and
230.35 (2) or
233.10 of any eligible employee shall, upon request of the employee at the time the employee is subject to layoff under
s. 40.02 (40), be converted at the employee's highest basic pay rate he or she received while employed by the state to credits for payment of health insurance premiums on behalf of the employee. Any supplemental compensation that is paid to a state employee who is classified under the state classified civil service as a teacher, teacher supervisor or education director for the employee's completion of educational courses that have been approved by the employee's employer is considered as part of the employee's basic pay for purposes of this paragraph. The full amount of the required employee contribution for any eligible employee who is insured at the time of the layoff shall be deducted from the credits until the credits are exhausted, the employee is reemployed, or 5 years have elapsed from the date of layoff, whichever occurs first.
40.05(4)(bp)1.1. Except as provided in
subds. 2. and
3., for sick leave which accumulates beginning on August 1, 1987, conversion under
par. (b) or
(bm) of accumulated unused sick leave under
s. 36.30 to credits for payment of health insurance premiums shall be limited to the annual amounts of sick leave specified in this subdivision. For faculty and academic staff personnel who are appointed to work 52 weeks per year, conversion is limited to 8.5 days of sick leave per year. For faculty and academic staff personnel who are appointed to work 39 weeks per year, conversion is limited to 6.4 days of sick leave per year. For faculty and academic staff personnel not otherwise specified, conversion is limited to a number of days of sick leave per year to be determined by the secretary by rule, in proportion to the number of weeks per year appointed to work.
40.05(4)(bp)2.
2. The limits on conversion of accumulated unused sick leave which are specified under
subd. 1. may be waived for nonteaching faculty who are appointed to work 52 weeks per year and nonteaching academic staff personnel if the secretary of administration determines that a sick leave accounting system comparable to the system used by the state for employees in the classified service is in effect at the institution, as defined in
s. 36.05 (9), and if the institution regularly reports on the operation of its sick leave accounting system to the board of regents of the University of Wisconsin System.
40.05(4)(bp)3.
3. The limits on conversion of accumulated unused sick leave which are specified under
subd. 1. may be waived for teaching faculty or teaching academic staff at any institution, as defined in
s. 36.05 (9), if the secretary of administration determines all of the following:
40.05(4)(bp)3.a.
a. That administrative procedures for the crediting and use of earned sick leave for teaching faculty and teaching academic staff on a standard comparable to a scheduled 40-hour work week are in operation at the institution.
40.05(4)(bp)3.b.
b. That a sick leave accounting system for teaching faculty and teaching academic staff comparable to the system used by state employees in the classified service is in effect at the institution.
40.05(4)(bp)3.c.
c. That the institution regularly reports on the operation of its sick leave accounting system to the board of regents of the University of Wisconsin System.
40.05(4)(br)1.1. Employers shall pay contributions that shall be sufficient to pay for the present value of the present and future benefits authorized under
pars. (b),
(bc) and
(bw). Subject to
subd. 2., the board shall annually determine the contribution rate upon certification by the actuary of the department. The contribution rates determined under this paragraph shall become effective on January 1 of the calendar year in which they are applicable and shall remain in effect during that year.
40.05(4)(br)2.
2. Beginning in 1985, the initial contribution rate determined under
subd. 1. may not exceed the employer's costs under
pars. (b) and
(bc) for the previous calendar year by more than 0.2% of covered payroll. Each subsequent contribution rate determined under
subd. 1. may not exceed the employer's costs under this paragraph for the previous calendar year by more than 0.2% of covered payroll.
40.05(4)(bw)
(bw) On converting accumulated unused sick leave to credits for the payment of health insurance premiums under
par. (b), the department shall add additional credits, calculated in the same manner as are credits under
par. (b), that are based on a state employee's accumulated sabbatical leave or earned vacation leave from the state employee's last year of service prior to retirement, or both. The department shall apply the credits awarded under this paragraph for the payment of health insurance premiums only after the credits awarded under
par. (b) are exhausted. This paragraph applies only to state employees who are eligible for accumulated unused sick leave conversion under
par. (b) and who are entitled to the benefits under this paragraph pursuant to a collective bargaining agreement under
subch. V or
VI of ch. 111.
40.05(4)(by)1.1. Employers shall pay contributions that are sufficient to pay for the present value of the present and future benefits authorized under
subch. IX for all employees eligible to receive the benefits under that subchapter, other than state employees who are eligible to receive the benefits as a result of layoff. Except as provided in
subd. 2., the board shall annually determine the contribution rate upon certification by the actuary of the department. The contribution rates determined under this paragraph shall become effective on January 1 of the calendar year in which they are applicable and shall remain in effect during that year.
40.05(4)(by)2.
2. Beginning on November 25, 1995, and ending on June 30, 1997, each employer shall pay contributions equal to the dollar value of the credits awarded to its retired employees under
subch. IX, as determined and directed by the department. The board, upon certification by the actuary, shall determine the contribution rate to be paid by employers for the period beginning on July 1, 1997, and ending on December 31, 1997. In determining the contribution rate for this period, the board shall consider any remaining unfunded present and future liability for any benefits arising under
subch. IX before July 1, 1997.
40.05(4)(c)
(c) The employer shall contribute toward the payment of premiums for the plan established under
s. 40.52 (3) not more than the percentage of premium paid by the employer for health insurance coverage under
par. (ag) 2.
40.05(4)(d)
(d) For insurance premium withholding purposes, an insured employee on more than one payroll shall have a premium withheld only under the department or agency paying the greater portion of the employee's earnings.
40.05(4g)
(4g) Payment of health insurance premiums for state employees activated for military duty in the U.S. armed forces. 40.05(4g)(a)(a) In this subsection, "eligible employee" means a state employee to whom all of the following apply:
40.05(4g)(a)1.
1. On or after April 15, 1999, is activated to serve on military duty in the U.S. armed forces, other than for training purposes.
40.05(4g)(a)2.
2. On the date on which he or she is activated to serve on active duty in the U.S. armed forces, is insured and is receiving employer contributions for health insurance premiums under
sub. (4).
40.05(4g)(a)3.
3. On the date on which he or she is activated, is either a member of a national guard or a member of a reserve component of the U.S. armed forces or is recalled to active military duty from inactive reserve status.
40.05(4g)(a)4.
4. Has received a military leave of absence under
s. 230.32 (3) (a) or
230.35 (3), under a collective bargaining agreement under
subch. V or
VI of ch. 111 or under rules promulgated by the director of the office of state employment relations or is eligible for reemployment with the state under
s. 321.64 after completion of his or her service in the U.S. armed forces.
40.05(4g)(b)1.1. Notwithstanding
sub. (4) and
s. 40.51 (2), an eligible employee who is not insured after the date on which he or she is activated to serve on active duty in the U.S. armed forces may have his or her health insurance reinstated during the period in which he or she is serving on active duty in the U.S. armed forces without furnishing evidence of insurability satisfactory to the insurer and may receive employer contributions under
par. (c) if the eligible employee or the eligible employee's designated representative makes a written election to have his or her health insurance reinstated and to receive employer contributions under
par. (c) and pays any employee contributions that are required to be paid under
sub. (4) toward the premium payments.
40.05(4g)(b)2.
2. Notwithstanding
sub. (4), an eligible employee who is insured after the date on which he or she is activated to serve on active duty in the U.S. armed forces may receive employer contributions under
par. (c) during the period in which he or she is serving on active duty in the U.S. armed forces if the eligible employee or the eligible employee's designated representative makes a written election to receive employer contributions under
par. (c) and pays any employee contributions that are required to be paid under
sub. (4) toward the premium payments.
40.05(4g)(b)3.
3. An eligible employee or his or her designated representative shall make an election under
subd. 1. or
2. on a form provided by his or her employer not later than 60 days after the date on which the eligible employee begins to serve on active duty for the U.S. armed forces.
40.05(4g)(b)4.
4. The group insurance board shall include the period under
subd. 3. in any applicable enrollment period under the state health insurance plan for eligible employees who are not insured.
40.05(4g)(c)
(c) Notwithstanding
sub. (4) and
s. 40.51 (2), the employer of an eligible employee who makes or whose designated representative makes an election under
par. (b) shall pay employer contributions toward the premium payments of the eligible employee during the period in which the eligible employee is serving on active duty for the U.S. armed forces as follows:
