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) Except as otherwise provided in a collective bargaining agreement under
subch. V of ch. 111, 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 1,044 hours per year, an amount determined annually by the director of the office of state employment relations under
par. (ah).
40.05(4)(ag)2.
2. For eligible employees not specified in
subd. 1. and
s. 40.02 (25) (b) 2., an amount not more than 88 percent of the average premium cost of plans offered in the tier with the lowest employee premium cost under
s. 40.51 (6), as determined annually by the director of the office of state employment relations under
par. (ah).
40.05(4)(ah)
(ah) Annually, the director of the office of state employment relations shall establish the amount that employees are required to pay for health insurance premiums in accordance with the maximum employer payments under
par. (ag).
40.05(4)(at)
(at) An employer shall pay, on behalf of a nonrepresented managerial employee in a position described under
s. 40.02 (48) (am) 7. or
8., who was initially employed by the state before July 1, 2011, the same premium contribution rates required by
par. (ag) that are paid by the employer for represented employees in positions described under
s. 40.02 (48) (am) 7. or
8. who were initially employed by the state before July 1, 2011.
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,
238.04 (8), and
757.02 (5) and
subch. V 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 Note
NOTE: Par. (b) is shown as affected by
2011 Wis. Acts 10 and
32 and as merged by the legislative reference bureau under s. 13.92 (2) (i).
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),
233.10, or
238.04 (8) 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 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) the amount established under
s. 40.52 (3).
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 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:
40.05(4g)(c)1.
1. The amount of the employer contributions paid toward each premium payment shall be equal to the amount of the employer contributions under
sub. (4) that would have been paid toward the premium payment if the eligible employee had continued employment with the employer instead of serving on active duty for the U.S. armed forces.
40.05(4g)(c)2.
2. If the eligible employee has been insured during the period beginning on the date on which the eligible employee left employment with the employer to serve on active duty for the U.S. armed forces and ending on the date on which the eligible employee or the eligible employee's designated representative makes the election under
par. (b) but the eligible employee did not receive employer contributions under
sub. (4) toward any of the premium payments during that period, the employer shall pay to the eligible employee in a lump sum an amount equal to the employer contributions that would have been paid toward those premium payments under
sub. (4) if the eligible employee had continued employment with the employer during that period instead of serving on active duty for the U.S. armed forces.
40.05(4m)
(4m) Long-term care insurance premiums. For any long-term care insurance policies provided under
s. 40.55, the entire premium shall be paid as a deduction under
s. 40.06 (1) (a) from an employee's earnings or a state annuitant's annuity, except that if an eligible employee is not on a state payroll or receives earnings that are insufficient to cover premium payments or a state annuitant receives an annuity that is not sufficient to cover premium payments, the eligible employee or state annuitant shall make premium payments directly to the insurer. There shall be no employer contributions.
40.05(4r)
(4r) Payment of certain insurance premiums. If an annuitant is a public safety officer and receives health care coverage or long-term care coverage under a plan other than one offered under
subch. IV, and if the annuitant so elects by providing written notice to the department, the premium shall be paid as a deduction under
s. 40.06 (1) (a) from the annuitant's annuity. If the annuitant receives an annuity that is not sufficient to cover premium payments, the annuitant shall make premium payments directly to the insurer. The department shall establish procedures to permit an annuitant who is a public safety officer to elect to have his or her premium paid as a deduction under
s. 40.06 (1) (a) from his or her annuity. The annuitant shall provide the department with all necessary information to permit the department to make the payment in a timely manner.
40.05(5)
(5) Income continuation insurance premiums. For the income continuation insurance provided under
subch. V the employee shall pay the amount remaining after the employer has contributed the following or, if different, the amount determined under a collective bargaining agreement under
subch. V of ch. 111 or
s. 230.12 or
233.10:
40.05(5)(a)
(a) For teachers in the unclassified service of the state employed by the board of regents of the university, no contribution if the teacher has less than one year of state creditable service and an amount equal to the gross premium for coverage subject to a 130-day waiting period if the teacher has one year or more of state creditable service.
40.05(5)(b)
(b) Except as provided in
par. (a), for all insured employees:
40.05(5)(b)1.
1. Sixty-seven percent of the gross premium for any insured employee who accumulates 10 days of sick leave or more each year, 77% of the gross premium for any insured employee who has accumulated at least 65 days of sick leave, 85% of the gross premium if an insured employee has accumulated at least 91 days of sick leave and 100% of the gross premium if an insured employee has accumulated over 130 days of sick leave.
40.05(5)(b)3.
3. Any insured employee for whom an employer contribution of 77% or more of the premium was paid under
subd. 1. shall continue to be eligible for an employer contribution of that same percentage of the premiums until the employee is eligible for a higher level even if, as a result of disability or illness, the accumulation is subsequently reduced.
40.05 Note
NOTE: Subd. 4. is shown as affected by
2011 Wis. Acts 10 and
32 and as merged by the legislative reference bureau under s. 13.92 (2) (i).
40.05(6)
(6) Life insurance premiums. For the life insurance coverage provided under
subch. VI:
40.05(6)(a)
(a) Except as otherwise provided in accordance with a collective bargaining agreement under
subch. V of ch. 111 or
s. 230.12 or
233.10, each insured employee under the age of 70 and annuitant under the age of 65 shall pay for group life insurance coverage a sum, approved by the group insurance board, which shall not exceed 60 cents monthly for each $1,000 of group life insurance, based upon the last amount of insurance in force during the month for which earnings are paid. The equivalent premium may be fixed by the group insurance board if the annual compensation is paid in other than 12 monthly installments.
40.05(6)(b)
(b) Beginning with the month in which an insured employee attains age 70 or an annuitant attains the age of 65, no withholdings from the employee's earnings or annuity may be made under this subsection.
40.05(6)(c)
(c) Beginning with the month in which an insured employee is retired on a disability annuity, and continuing as long as the annuity is not terminated, no further premium shall be required under this subsection for the retired insured employee. No premium is required under this subsection for an insured employee during a period of disability during which premiums are waived under the insurance contract.
40.05(6)(d)
(d) Except as provided under
par. (c), the premium payment for any insured employee whose eligibility for continued coverage is based on
s. 40.72 (4) shall be deducted from the appropriate annuity payroll as authorized by
s. 40.08 (2), if the annuity is sufficient, or the employee may make direct payments to continue insurance coverage or the employee's employer may pay, on behalf of the employee, the premium payment according to procedures established by the department.
40.05(6)(e)
(e) Each employer shall contribute toward the payment of premiums under this section an amount which, together with the employee's contribution, will equal the gross monthly premium determined by the group insurance board for the employee's insurance and any employer may pay for all employees any part or all of the premium required to be paid by employees under
par. (a). If an employer elects to pay the entire premium for all of its employees for one or more of the types of insurance coverage established under
s. 40.03 (6) (b) or
40.70 (3), a resolution shall be filed with the department. Applications shall be filed and premiums paid for any eligible employees, including those not previously insured under coverage selected by the employer, effective the first day of the month following receipt of the resolution or the effective date of the election, whichever is later, and full payment of premiums for the employees shall be due the department pursuant to the contractual requirements between the group insurance board and the insurer. If an employer elects to pay the entire premium for a portion of its employees, notice is not required and previously filed cancellations are not revoked.
40.05(7)
(7) Other insurance plans premiums. For any group insurance plans provided under
s. 40.03 (6) (b) the entire premium shall be paid by employee contributions and there shall be no employer contributions unless the employer specifically provides otherwise.
40.05(8)
(8) Employee-funded reimbursement account plan fee. For the administration and implementation of employee-funded reimbursement account plans authorized under
subch. VIII, each state agency with employees eligible to participate in an employee-funded reimbursement account plan shall contribute the fee charged under
s. 40.875 (1) (a).
40.05 History
History: 1981 c. 96,
274,
278,
386;
1983 a. 9 s.
6;
1983 a. 27,
30;
1983 a. 46 ss.
2 to
4,
7;
1983 a. 140;
1983 a. 141 ss.
7 to
12,
20;
1983 a. 290,
504,
538;
1985 a. 29,
119,
135,
225;
1987 a. 27,
83,
107,
309,
356,
363;
1987 a. 403 s.
256;
1989 a. 13,
14,
31,
119,
122,
166,
182,
189,
230,
336,
355,
359;
1991 a. 32,
39,
107,
113,
141,
152,
189,
269;
1995 a. 27,
81,
88,
89,
240,
302;
1997 a. 35,
58,
149;
1999 a. 9,
11,
13,
104;
2001 a. 16;
2003 a. 33 ss.
1004 to
1015,
9160;
2003 a. 69,
117;
2005 a. 22,
153;
2007 a. 20,
131,
200,
226;
2009 a. 15,
28;
2011 a. 10,
32; s. 13.92 (2) (i).
40.05 Annotation
A union request that the county make pension contributions for jailers, equal in amount to those for its "protective occupation participants" under s. 40.02 (48) did not require reclassification of the jailers as "POPS," is allowed under sub. (2) (g) 1., and is a mandatory subject of bargaining under s. 111.70 (1) (a). County of LaCrosse v. WERC,
180 Wis. 2d 100,
508 N.W.2d 9 (1993).
40.06
40.06
Reports and payments. 40.06(1)(a)
(a) Except as otherwise provided by rule or statute, the employee contributions and premium payments specified in
s. 40.05 shall be deducted from the earnings of each employee and from the annuity, if sufficient, of each insured retired employee and transmitted to the department, or an agent specified by the department, in the manner and within the time limit fixed by the department together with the required employer contributions and premium payments and reports in the form specified by the department. Notwithstanding any other law, rule or regulation, the payment of earnings less the required deductions shall be a complete discharge of all claims for service rendered during the period covered by the payment.
40.06(1)(b)
(b) Each employer shall withhold the amounts specified from any payment of earnings to an employee whose status as a participating or insured employee has not yet been determined under
s. 40.22 (1) and shall refund the amount withheld directly to the employee if it is subsequently determined that the employee does not qualify as a participating or insured employee.
40.06(1)(c)
(c) For state agencies, contributions paid by employers shall be made from the respective funds from which the salaries are paid to the employee for whom the contributions are being made. The heads of the respective state agencies shall, at the time that salary deductions in accordance with
par. (a) are sent to the department, determine the amount of the corresponding employer contributions, indicate the amount of the contribution on the report submitted to the department and provide for payment to the department, by any method approved by the department, from the appropriate state funds of the amounts payable. If payment is by voucher, the department shall transmit the voucher to the department of administration. The department of administration shall approve vouchers for payment of contributions due under
s. 40.05 within 5 working days,
s. 16.53 (10) notwithstanding, and the state treasurer shall immediately issue a check, share draft or other draft to the department of employee trust funds for the amount of the voucher.
40.06(1)(d)
(d) Each participating employer and, subject to
par. (dm), each state agency shall notify the department in the manner and at the time prescribed by the department, of the names of all participating employees classified as protective occupation participants determined in accordance with
s. 40.02 (48) or classified as teacher participants in accordance with
s. 40.02 (55) or other classification as specified by the department.
40.06(1)(dm)
(dm) Each determination by a department head regarding the classification of a state employee as a protective occupation participant shall be reviewed by the office of state employment relations. A state employee's name may not be certified to the fund as a protective occupation participant under
par. (d) until the office of state employment relations approves the determination.
40.06(1)(e)1.1. An employee may appeal a determination under
par. (d), including a determination that the employee is not a participating employee, to the board by filing a written appeal with the board. An appeal under this paragraph does not apply to any service rendered more than 7 years prior to the date on which the appeal is received by the board. The board shall consider the appeal and mail a report of its decision to the employee and the participating employer or state agency.
40.06(1)(e)3.
3. A determination of an employee's status under
par. (d) made after an appeal is decided under this paragraph shall remain in effect until receipt by the department of a notification indicating a classification for the employee different from the determination. The employee may appeal that subsequent determination by filing an appeal as required under this paragraph.
40.06(1)(em)
(em) The department may review any determination by a participating employer to classify an employee who is not a state employee as a protective occupation participant and may appeal the determination to the board by filing a written notice of appeal with the board. The determination by the employer shall remain in effect until the department receives a written notification from the board indicating a classification for the employee that is different from the employer's determination.
40.06(2)(a)(a) If any employer fails to transmit to the department any report required by law or by rule before the end of the calendar month following the date when the report is due, the department shall prepare the report and submit to the employer a statement of the expenses incurred in securing the report, including the value of the personal services rendered in its preparation. The department shall file duplicates of the statement with the department of administration.
40.06(2)(b)
(b) Within 30 days after the receipt of the statement under
par. (a) by the employer the statement shall be audited as other claims against the employer are audited and shall be paid into the state treasury and credited to the appropriation under
s. 20.515 (1) (w).
40.06(2)(c)
(c) If the employer defaults on payment of the amount specified in the statement under
par. (a), the amount shall become a special charge against the employer and shall be included in the next certification of state taxes and charges and shall be collected, with interest as provided in
sub. (3) from the date the statement was submitted to the employer, as other charges are certified and collected, or collected as provided under
sub. (4). When the amount and the interest are collected, they shall be credited to the appropriation under
s. 20.515 (1) (w).
